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HMRC internal manual

EC preferences: imports from Turkey

From
HM Revenue & Customs
Updated
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Procedures: goods in excess of report and entry: clearance of excess goods

You have discretion to admit goods in excess of report and entry (for which a movement certificate is not forthcoming) to preference rather than call for an additional preference document. The level of authority required to exercise such discretion is set locally. The goods may be admitted subject to the following conditions:

  • the goods can be related directly to a consignment imported in the same ship/vehicle/aircraft
  • the quantity is reasonable having regard to the quantity of similar goods imported in the same ship/vehicle/aircraft and already entered and admitted to the Turkish preference claimed
  • the cargo of the importing ship/vehicle/aircraft does not include similar goods not entitled to the Turkish preference claimed
  • from the nature of the goods and any package marks or other evidence there is no reason to doubt entitlement to the Turkish preference claimed and
  • in the case of small quantities of goods in packages of the same type as, but bearing different marks from, those reported, entered and admitted to the Turkish preference claimed, there is no reason to doubt the entitlement to the claim.