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HMRC internal manual

EC preferences: imports from Turkey

HM Revenue & Customs
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Evidence of preferential entitlement and consignment rules: movement certificates

The number, title and format of the movement certificate is laid down in the Agreement. Each movement certificate ATR or EUR1/EUR-MED is valid for four months from the date of endorsement by the customs authority of the exporting country and is acceptable as evidence of preferential entitlement if it is lodged with the import customs within this period. Invoice declarations have the same period of validity as Forms EUR1/EUR-MED. Forms ATR, EUR1/EUR-MED and invoice declarations may in exceptional circumstances be accepted outside their period of validity.

Import Preference Guidance Notes provides further guidance on this matter which can also be applied to ATR Movement Certificates which are presented outside their period of validity.