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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 consignment

If the goods are shipped direct to the UK, you should ensure that the transport conditions have been met and if necessary call for evidence. Where such evidence or the evidence required for goods which have not been consigned directly is accepted, you should note the entry with brief particulars.

Direct consignment and the type of evidence which can be produced to demonstrate compliance with the rule is described in Notice 812 European Community preferences: Trade with Turkey.