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HMRC internal manual

EC preferences: imports from Turkey

Procedures: delivery under a guarantee: introduction

Where delivery is requested of goods for which the ATR/EUR1/EUR-MED document or evidence of consignment is not produced, the entries must be supported by a guarantee in the form of an undertaking given by the importers or their agents and underwritten by one of the approved banks or other financial institutions listed in book of guidance A1-2 (Financial Securities).