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HMRC internal manual

EC preferences: imports from Turkey

HM Revenue & Customs
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Procedures: delivery under a guarantee: failure to produce satisfactory evidence within the period allowed

Under the terms of an individual or standing guarantee

  • satisfactory evidence of entitlement to the Turkish preference claimed must be produced, within 4 months from the date of the entry or such period as may be specified in the guarantee, or the full duty etc paid and
  • if satisfactory evidence is not produced within the specified period, the importers or their agents are to be called upon to pay the amount due immediately.

If payment is not made or satisfactory evidence is not produced within a further 14 days, the guarantor is to be informed and requested to pay immediately.