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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: notation of entries

Where the goods are delivered against a deposit or under a guarantee, the officer is to note the entry if otherwise satisfied, ‘Satisfied subject to the production of satisfactory evidence of entitlement to Turkish preference’. The entry is to be retained after clearance of the goods pending production of the necessary evidence.

Where officers are fully satisfied with the evidence produced to support preferential treatment and with the results of any examination, they are to note the entry and bill of lading from Turkey ‘Admitted to Turkish preference’ date and sign them.