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HMRC internal manual

EC preferences: imports from Turkey

HM Revenue & Customs
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ATR/EUR1/EUR-MED documents or evidence of consignment not produced or unsatisfactory: delivery under a guarantee

Where delivery is requested of goods for which the ATR/EUR1/EUR-MED document or evidence of consignment is not produced, duty may be accepted in the absence of suspicion at the appropriate Turkish preferential rate pending production of the movement certificate or evidence of consignment.

The entries must be supported by an undertaking given by the importers or their agents and underwritten by one of the approved banks or other financial institutions listed in A1-2 (Financial Securities) that is, a guarantee.

The procedures to be followed when a trader applies for release of the goods under a guarantee are set out in ECPIT7240.