This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

EC preferences: imports from Turkey

Import procedures: belated claims

If a belated claim for Turkish preference is made for entered goods, an explanation of the delay is required. You may allow the claim if you consider the explanation reasonable and the evidence of entitlement is satisfactory and clearly relates to the entered goods.

  • The movement certificate produced as evidence of entitlement may be accepted if there is no reason to suppose that it was authenticated by the foreign customs authority later than the date of exportation of the goods from the country of issue or if it has been endorsed ‘issued retrospectively’ (ECPIT7120).
  • Repayments of the duty involved may be authorised in accordance with the instructions given in Import and National Clearance Hub Procedures (was C2-3 Import entry procedures at Entry Processing Units and Entry Processing Points).