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HMRC internal manual

EC preferences: imports from Turkey

Goods entitled to preferential treatment: importation of goods from Turkey: application of Anti-Dumping Duty

Industrial products can normally be imported into Turkey from third countries and then be exported to the European Union (EU) with an ATR movement certificate and qualify for duty free status as the ATR allows the goods to be in free circulation but it does not confer ‘origin’.

In the case of colour televisions for example the main component is the tube and its high value will nearly always mean that the finished TV set will originate (in accordance with non-preferential rules of origin) in the country which has supplied the tube, rather than in the country in which it was assembled. The majority of TVs imported from Turkey incorporate tubes from third countries and in the vast majority of cases these finished televisions will originate in that country, rather than Turkey.

TVs originating in a number of the countries concerned are liable to Anti-Dumping Duty (ADD). Consequently, while subject to the satisfaction of all relevant conditions, TVs assembled in Turkey can continue to be imported into the Community under cover of Forms ATR and without the payment of customs duty, but they will be liable to Anti-Dumping Duty if they originate (in accordance with non-preferential rules of origin) in a third country whose products are subject to anti-dumping measures. 

Any applicable Anti-Dumping Duty must be paid when the goods are released to free circulation in the European Community. There is no provision for the ADD to be paid in Turkey.

The importer/agent must insert the correct country of origin in the customs entry.

It is their responsibility to establish the correct origin of the goods.

In addition, existing ADD Regulations for Televisions require the origin of the Tube to be declared at the time of import. If this is different from the origin of the finished television, then the importer is required to submit a specific declaration issued by the Turkish producer.

The trader/agent should look at the back of the Tariff to identify the correct codes for ADD and any other specific documentary requirements that are in place at any given time.

Note: The rate of Anti-Dumping Duty payable varies according to the country and supplier concerned.