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HMRC internal manual

EC preferences: imports from Turkey

From
HM Revenue & Customs
Updated
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Procedures: duplicate, retrospective and replacement movement certificates: retrospective certificates

A movement certificate which is marked in the Remarks space

‘UDSTEDT EFTERFOLGENDE’, ‘NACHTRAGLICH ERTEILT’, ‘DELIVRE A POSTERIORI’, ‘RILASCIATO A POSTERIORI’, or ‘AFGEGEVBEN A POSTERIORI’,

indicates that it has been issued retrospectively and it may be accepted subject to the same conditions which apply to originals (ECPIT7020).