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HMRC internal manual

EC preferences: imports from Turkey

From
HM Revenue & Customs
Updated
, see all updates

Goods entitled to preferential treatment: exceptions

Products imported into Turkey under IPR, end use or other suspensive arrangements are not eligible for export to the Community under the Custom Union arrangements as they are not in free circulation. Products manufactured in Turkey which contain materials imported into that country under suspension or drawback arrangements are not eligible for export to the Community under traditional preferential arrangements (ie under cover of a Form EUR1/EUR-MED or invoice declaration). Products manufactured in Turkey from imported third country materials which undergo only minimal processing in that country are similarly ineligible for export to the Community under traditional preferential arrangements (under cover of an EUR1/EUR-MED or invoice declaration), even if they satisfy the free circulation criteria. A list of processes which are regarded as minimal can be found in ECPIT8010.