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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: direct consignment

The ATR/EUR1 is to be used only if the goods to which it relates are to be transported direct from Turkey to the importing Member State. Direct consignment means that the goods either:

  • reach the UK without passing through a non-EU country or
  • they are borne on a through bill of lading, a through airway bill or other document showing a single contract of carriage for the goods from Turkey to the UK.