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Posted Mon, 02 Aug 2021 13:37:23 GMT by Bells
Hi I've noticed that one of our agents used CPC 4900000 for import of goods from Turkey. These goods were sent directly from Turkey to UK, therefore they were not in free circulation. I have checked the notice for CPC 49000 (link below) which is very ambiguous. It says that you can use this CPC for both goods in free circulation and not. However, the preference codes stated for this CPC are out of date (N018 for ATR for example). There is no mention of preference codes U110 and U111 which relate to preference under UK- Turkey trade agreement. Can you please clarify if agents should use this CPC for imports from Turkey or not? Thanks
Posted Tue, 05 Oct 2021 12:37:32 GMT by HMRC Admin 2

When importing goods originating in Turkey directly to Great Britain free circulation from Turkey claiming preference under UK-Turkey trade agreement, customs procedure code (CPC) 4000000 must be used in box 37 of C88 (SAD).

Additionally, the following information must also be declared on CHIEF:

Box 1 - IM
Box 36 - must include a preference code in the 300 series.
Box 47C - Field 1. Must be coded ‘A’.
Box 44 - Must include one of the following codes, as appropriate:
  •  N954 – where an EUR1 dated on or before 31 December 2020 for goods in customs warehousing at 31 December 2020 is held – until 31 December 2021 only.
  • U110 – if the claim is based on a ‘statement on origin’ for a single shipment.
  • U111 – if the claim is based on a ‘statement on origin’ for multiple shipments of identical products to cover a 12-month period.
According to the transitional measures in place for UK-Turkey trade agreement, HMRC will accept ATR and EUR1 forms issued and dated on or before 31 December 2020 as proof of origin for a period of up to 12 months after 31 December 2020. It applies only to goods in customs warehousing or temporary storage, or in transit on 31 December 2020.

Trade with Turkey

Thank you.


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