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HMRC internal manual

EC preferences: imports from Turkey

HM Revenue & Customs
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Goods entitled to preferential treatment: agricultural levies and refunds

Turkey has not adopted the Common Agricultural Policy of the Community. Payment or refund of taxes or charges of a similar nature to agricultural levy in Turkey does not affect the free circulation status of goods. Such payments or refunds have therefore no relevance for preference purposes, except for provisions for the special export tax on Turkish rye, see Notice 812 European community preferences: Trade with Turkey. The normal rules for payment of agricultural levy are to be applied on Turkish goods when imported into the UK, although there may be a preferential rate of levy chargeable.