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HMRC internal manual

EC preferences: imports from Turkey

Procedures: delivery under a guarantee: record of importations under guarantee

A local record of the importations allowed under guarantee is to be kept and is to show:

  • the duty liability
  • whether the goods were released under individual guarantee or standing guarantee
  • the outstanding evidence; the date by which such evidence is required and
  • the actual date of its production.

The record is to be checked once monthly to ensure that duty is called for promptly in any case where the outstanding evidence has not been produced by the due date.