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HMRC internal manual

EC preferences: imports from Turkey

From
HM Revenue & Customs
Updated
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Procedures: delivery under a guarantee: standing guarantee

A standing guarantee may be accepted in the absence of suspicion and if otherwise acceptable from exporters or their agents, where the importers regularly import goods whose entitlement to Turkish preference is satisfactorily established and who, through no fault of their own, have been consistently unable to produce the relevant ATR/EUR1/EUR-MED document at the time of importation. The wording of ‘Form of standing guarantee or general undertaking for the release of goods in advance of production of evidence of entitlement to preferential treatment’ in ECPIT8010 is to be used.