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HMRC internal manual

EC preferences: imports from Turkey

ATR/EUR1/EUR-MED documents or evidence of consignment not produced or unsatisfactory: evidence not produced

Where Turkish preference is claimed but the necessary evidence is not produced, the entry and bill of lading from Turkey are to be noted, ‘Turkish preference claimed - evidence not produced’.

Where evidence is produced but is incomplete or unsatisfactory the entry and bill of lading from Turkey are to be noted accordingly. The importer is to be informed that the necessary evidence is to be produced within four months.

Where this period is exceeded the evidence, if satisfactory, may be accepted under the provisions of ECPIT5060. Time-expired movement certificates produced under these arrangements are to be dealt with under ECPIT5050.

If delivery of the goods is required in advance of production of satisfactory evidence a deposit to cover duty at the full rate and any other charges which may be payable, is to be taken (ECPIT6020), unless delivery under guarantee has been approved (ECPIT6030). In any case, the entry is to be retained after clearance of the goods pending production of the necessary evidence.