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HMRC internal manual

EC preferences: imports from Turkey

HM Revenue & Customs
, see all updates

Evidence of preferential entitlement and consignment rules: cases of suspected fraud

If a movement certificate shows signs of unauthorised alteration or addition or there is any other reason to suspect fraudulent use, immediate investigation is to be instigated, the provisions of Enforcement Handbook being properly observed. Where you consider it necessary to communicate with Turkish customs, you should send the original movement certificate and a covering report to ECSM Customs Duty Liability Team who will, if necessary, liaise with the Turkish authorities.

ECSM Customs Duty Liability Team is located at:

10th Floor South East
Alexander House
21 Victoria Avenue
SS99 1AA

Tel: 01702 367721