The information in this section is for information and guidance. All exporters or their agents completing ATR documents must consult the HMRC Notice 812. To access this Notice, click on HMRC Notice 812.
1- GENERAL
Each application for an ATR certification for export or import between Turkey and the UK must be accompanied by the documents listed below:
1- ATR FORM
An ATR is a certificate for the movement of industrial products entitled to preferential duty rates, usually zero, for exports between the UK and Turkey. The ATR Form is described in detail in a separate section, where the completion of the ATR form is explained in full. To view this section, click on ‘ATR Form’
2- EXPORT DECLARATION
The exporter must be able to demonstrate that the goods covered by an ATR is entitled to preference. The purpose of the export declaration is to show that the goods either are manufactured in the EU (or Turkey) or have free circulation status.
Manufactured in the EU (or Turkey)
Goods are classified as having been manufactured in the EU (or Turkey) if they originate in the EU (or Turkey) or the place of manufacture is in any of the EU member countries (or Turkey)
Free Circulation status within the EU (or Turkey),
– Goods imported from outside the Community or Turkey have ‘free circulation’ status if all import formalities have been completed and any customs duties or equivalent charges have been paid and not repaid in whole or in part.
– Goods manufactured in the Community and/or Turkey wholly or partly from materials or parts originating outside the Community or Turkey have ‘free circulation’ status if all import formalities for the materials or parts have been completed and any customs duties or equivalent charges have been paid and not repaid in whole or in part.
Alternative Export Declarations are listed below:
i) Electronic Export Declaration: National Export System (NES)
This is an electronic based system that enables exporters or theoir agents to forward their export declarations to the UK Customs electronically.
ii) Manual Export Declaration: Single Administrative Document SAD (C88)
As an alternative to electronic submission of declarations via the NES system, an export declaration can be submitted manually by completing the Single Administrative Document (SAD) form. SAD must accompany the goods to the point of exit from the UK.
iii) Statement on Business Letterhead
If the above are not available, a dated and signed statement on business letterhead can be presented to the Chamber as an alternative evidence that the goods are in free circulation and covered by the Customs ATR Procedure. This statement must be printed on your company letterhead, and where indicated in the text, the information below must be inserted:
– Name of the exporting company
– Accompanying ATR number
– Accompanying Invoice number
– Applicable Customs Tariff headings (Check with your agent / forwarder)
– Applicable CPC Customs Procedure Code number (Check with your agent / forwarder)
– Name in block printed letters
– Signature (An authorised signatory listed in the Formal undertaking & Signature Mandate form)
– Date
3 – EXPORT INVOICE
An Invoice is a document specifying the agreement between the Seller and the Buyer, in this case between the Exporter and the Importer. Customs authorities in the exporting and importing countries will refer to the invoice to verify the details of the shipment for clearance of the goods. For efficient clearance, it is essential to include as much detail as possible on the Export Invoice.
The export invoice should typically show:
Seller’s name, address, VAT number (if applicable)
Consignee name, address, VAT number (if applicable)
Invoice Number, date
Seller’s and Buyer’s reference number
Country or Origin
Country of Destination
Description of goods
Terms of Delivery (e.g. under Incoterms 2000)
Vessel or Flight Number and Date
Port or Airport of loading
Port or Airport of discharge
Place of Delivery
Shipping Marks and container numbers
Number and kind of packages
Customs Commodity Code
Gross and net Weight (Kg) and volume (m3)
Quantity, total value, unit price and description of goods
Signature and place and date of issue
In general, some countries may have specific requirements on the layout, form or content of the invoice. Please consult your importer, your freight forwarder or the relevant country consulate to provide details of non-standard invoice requirements of the importing country.
Please note that if the goods are to travel through a non-EU country a copy of the single transport document is also required.
TERMS OF DELIVERY (INCOTERMS 2000)
Incoterms (International Commerce Terms) is a series of standardised abbreviations expressing contractual obligations of parties to an international sale specifying terms of Delivery. Incoterms (FOB, CIF, EXW, FCA, FAS, CFR, CPT, CIP, DAF, DES, DEQ, DDU or DDP) are used generally as a short hand way of defining the contractual obligations of the buyer and the seller regarding the place of delivery, loading, transport, unloading, insurance, duties of the goods and which costs are incurred by whom and where. To view these Terms of Delivery click on Incoterms 2000.
TRANSPORT DOCUMENTS
(Bill of Lading (BOL or B/L), Standard Shipping Note (SSN), CIM Consignment Note, Export Cargo Shipping Instruction (ECSI, CMR Consignment Note, Air Waybill (AWB), Dangerous Goods Note Air Waybill, House Air Waybill, TIEX Note, Transfer Note, Water Note). Click on Transport Documents for a description of the main transport documents that may be required for UK export procedures.