Turkey has implemented a new system regarding the issue of Certificates A.TR., EUR1 and EUR-MED since April 2018. Certificates may be issued without the signature of an authorized Customs employee.

The European Commission has, in consultation with all EU members, decided that the signature is an essential part of the procedure and that documents without signature cannot be accepted. The certificate must bare an official customs signature in the part attended for that purpose, namely section 11, the Visa part. Otherwise the document cannot be used for the preferential treatment when goods are imported into the EU. Documents also need to be signed by the exporter.

This measure does not affect Certificates A.TR, EUR1 and EUR-MED that have been issued by Turkish Approved Exporters and bear the approved stamp of the license holder.

The A.TR, what is the function of this document?

The A.TR is an origin document which is called a “herkomstdocument” in the Netherlands.

Issued in Turkey, this implicates that either the product has been produced in Turkey or when it is imported that duties have been paid. Free Goods. Between the EU and Turkey an agreement is concluded that goods can be imported with a reduction or waiver of duties with the A.TR. Both in the EU and Turkey.

The A.TR document is totally different from the Preferential origin document, the EUR1 and EUR-MED. Using preferential origin means that the preferential origin regulations have been met, as set up in the applicable Free Trade Agreement between the EU and Turkey.

Free Trade Agreements can be found on the EU Commission website.

When using an EUR1 and when the A.TR document?

The list of goods can be easily found via the overview in the link from the Dutch Customs department. The HS code of a product indicates if the EUR1 or the A.TR can or must be used. The EUR.1 and EURMED is applicable for agricultural products and products made of steel. For the other products (HS codes) the A.TR can be used.

An A.TR is at all times a paper document. Also when the exporter has a License Approved Exporter A.TR. a license can be requested at the customs authorities.

For the EUR1 and EUR-MED the License Approved Exporter is also an option to be requested at the Customs department as well. This has the extra benefit that the Invoice declaration can be used even when the amount of preferential goods is higher than € 6.000,-- .

For the Netherlands, information regarding this topic, can be found at the Dutch VAT department.

Source: Belastingdienst

22 Aug 2018 at 1:25 pm

03 10 24

2 min