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HMRC internal manual

EC preferences: imports from Turkey

Procedures: action at Customs: selection of goods for examination

Special attention is to be given to goods for which:

  • physical examination is likely to disclose false claims for preference
  • previous claims have been found to be false and
  • transhipments in a foreign ‘port’ or passage through a territory outside the ‘community’ has created the danger of substitution.

Where complete and satisfactory documentary evidence has not been produced and the goods are to be delivered against a deposit or under a guarantee, examination is to be made subject to local management risk assessment provided that you are familiar with the goods and have no reason to doubt their entitlement to Turkish preference.