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.