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HMRC internal manual

EC preferences: imports from Turkey

Procedures: delivery under a guarantee: delivery under a guarantee

Where delivery of goods is requested under a guarantee and payment of duty is accepted at the Turkish preferential rate, the entry must bear a request in the following terms as appropriate:

‘I request delivery under the conditions of my individual/standing guarantee.’

The name of the signatory is to be printed in capitals and their status shown, for example:

The request is to be dated and signed by a responsible person, agent, importer.

The maximum liability is to be shown on a standing guarantee and is to be calculated with reference to the number and value of consignments imported during a representative three months period. Where a trader’s trading pattern is expected to change, an estimate is to be made.

A standing guarantee when accepted is to be retained in official possession, its acceptance being acknowledged to the importers or their agents in writing.

The signatory of a guarantee on behalf of the importer must be a person qualified to make declarations on customs entries.