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HMRC internal manual

EC preferences: imports from Turkey

Import procedures: rejected and time expired movement certificates

Movement certificates rejected because they are unsatisfactory are to be officially date-stamped and marked ‘Rejected’.

  • A time expired movement certificate will always be rejected, (but see the fourth bullet point below). The goods must be entered immediately at the full rate of duty. Clearance against deposit is not to be allowed.
  • If a trader appeals against the rejection of a movement certificate and claims to have been prevented from presenting it within its period of validity by exceptional circumstances, you should ask for a written explanation for the delay.
  • You may allow an appeal if you consider the explanation is acceptable and if the evidence of entitlement is satisfactory and clearly relates to the goods.
  • You may exceptionally accept a Form ATR, EUR1/EUR-MED or invoice declaration which is presented outside its period of validity in the conditions described in Import Preference Guidance Notes are met. While the guidance in Import Preference Guidance Notes refers to traditional preferential arrangements it applies equally to A.TR Movement Certificates which are presented outside their period of validity.
  • Where movement certificates have been rejected on technical grounds, for example, not signed, unused spaces not ruled through etc, they are to be returned to the importers or their agents. Goods may be released on deposit under ECPIT6020. If it is subsequently presented satisfactorily amended, the date of acceptance is to be indicated against the official stamp.