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HMRC internal manual

EC preferences: imports from Turkey

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

There is provision for the issue by customs authorities in Member States of movement certificates ATR/EUR1-MED to replace originals issued in Turkey.

Replacement certificates may be issued where part of the consignment is entered to free circulation in a Member State and the remainder is sent to the UK:

  • the ‘Remarks’ space of the replacement movement certificate is to show the country in which the original was issued
  • if evidence of direct consignment is considered necessary (ECPIT7060) it need be called for only for that part of the journey between the member state issuing the replacement movement certificate and the UK and
  • the period of validity of a replacement movement certificate commences from its date of issue and not from the date of issue of the original movement certificate.