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HMRC internal manual

EC preferences: imports from Turkey

HM Revenue & Customs
, see all updates

Procedures: delivery against deposit: release of goods against a deposit

If the importer applies for release of the goods against a deposit security may be given in the form of a miscellaneous cash deposit (MCD). When satisfactory evidence is produced the deposit can be refunded.

Community regulations require that all securities should be released promptly as soon as a valid preference document is presented within the four months time limit.