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HMRC internal manual

EC preferences: imports from Turkey

From
HM Revenue & Customs
Updated
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Evidence of preferential entitlement and consignment rules: general

The normal evidence or preferential entitlement is a properly completed and customs endorsed movement certificate ATR (in respect of those industrial products covered by the Customs Union) and a properly completed and customs endorsed EUR1/EUR-MED movement certificate or invoice declaration issued by an exporter on an invoice or other commercial document (in the case of those agricultural and coal and steel products covered by traditional preferential arrangements).

Turkish exporters who have been approved by the customs authorities to do so can issue forms which have been pre-stamped (pre-authenticated) by the authorities.

Modified arrangements apply to postal importations and they are set out in ECPIT4040 and for baggage in ECPIT4010. Forms ATR provide evidence of preferential entitlement for the vast majority of industrial products imported from Turkey.

Coal and steel products and agricultural products

These products are covered by traditional preferential arrangements and proof of their origin is provided by an EUR1/EUR-MED movement certificate or invoice declaration (see Notice 812 European Community preferences: Trade with Turkey. Any Turkish exporter of agricultural or coal and steel products where the value of the consignments is no more than £5,700. Turkish exporters who have been approved by their customs authorities to do so can issue some invoice declarations for consignments with a value in excess of that amount. Invoice declarations issued by approved exporters do not have to bear the exporters original signature they can simply contain the approval number.

Origin rules for agricultural products are set out in Notice 812 European Community preferences: Trade with Turkey and the origin rules for coal and steel products are shown in Notice 828 Tariff Preferences: Rules of origin for.