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HMRC internal manual

EC preferences: imports from Turkey

HM Revenue & Customs
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Procedures: action at Customs: evidence of preferential entitlement: movement certificates

You should scrutinise the movement certificate to ensure that:

  • the correct type of movement certificate is used (see ECPIT3020)
  • it relates to the goods for which Turkish preference is claimed
  • it has been properly completed and signed (see ECPIT3020 as above). A movement certificate which has not been typed or completed in capital letters in ink as required may nevertheless be accepted provided the writing is legible and permanent and it has been endorsed by Turkish Customs
  • it has been lodged within the prescribed time limit (see ECPIT3020 as above)
  • if it is a duplicate, replacement or retrospective certificate, the conditions of ECPIT7100 are satisfied.

Import Preference Guidance Notes provides guidance on the action to be taken in respect of commonly identified irregularities on Forms EUR1/EUR-MED.