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HMRC internal manual

EC preferences: imports from Turkey

Introduction: scope of this guidance

Our books of guidance are the main reference material for people in the Department. All Customs formal procedures and work systems are outlined in these books which give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

The guidance is aimed at Customs staff and should not be relied upon by businesses in calculating their taxes and/or duties.

This guidance:

  • describes how traders in the UK may claim preferential rates of duty for goods imported from Turkey and
  • explains the procedures for the examination of documentary evidence presented in support of a claim for preferential rates of duty.