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HMRC internal manual

EC preferences: imports from Turkey

Goods entitled to preferential treatment: Tariff quotas

The quantity of goods of a particular Tariff description eligible for importation into member states at a preferential rate may be limited by quota. Once a quota is exhausted, consignments are chargeable with duty at the appropriate non-quota rate.

Instructions relating to Tariff quotas are contained in Tariff Quota Guidance Notes (was C2-35) and are to be applied as appropriate, to importations of goods for which Turkish preference is claimed. Importers/agents should refer to Part II of the Tariff for guidance.

Goods imported into Turkey under arrangements such as Generalised System of Preferences (GSP) or other preferences are in free circulation in Turkey and are eligible for preference on export in the same state to the Community.

The ATR will be used for this purpose.