Birleşik Krallık ingiltere Serbest Ticaret Anlaşması STA kapsamı EORI ve REX numarası kullanılmasında tereddütlerin giderilmesi
T.C.
TİCARET BAKANLIĞI
Uluslararası Anlaşmalar ve Avrupa Birliği Genel Müdürlüğü
Sayı :E-16934678-180.99-000
Konu :Birleşik Krallık STA
27.11.2022
/ 80353556
DAĞITIM
YERLERİNE
İlgi :a) 29.11.2021 tarihli
ve E-16934678-724.01.02-00069542845 sayılı
yazımız.
b) 30.06.2022 tarihli ve E-16934678-163.01.04-00076087054 sayılı
yazımız.
İlgi (a)'da kayıtlı yazımızda, Türkiye - Birleşik Krallık Serbest
Ticaret Anlaşması (STA) kapsamında, Birleşik Krallık'tan Türkiye'ye
yapılan ihracatta Birleşik Krallık'ta yerleşik ihracatçılar tarafından
düzenlenen menşe beyanlarında metindeki ilgili alana EORI numarasının
girilmesinin zorunlu olduğu;
İlgi (b)'de kayıtlı yazımızda ise, STA'da REX numarasına ilişkin
herhangi bir atıf bulunmamasına rağmen, STA kapsamında Birleşik Krallığa
ihracat yapmak isteyen ihracatçılarımızın düzenledikleri menşe beyanlarına REX
numarası yazma yönünde taleplerinin bulunduğu ve söz konusu talebin uygun görülmediği
ifade edilmektedir.
Bahse konu hususların Birleşik Krallık'ta yerleşik ekonomik
operatörlerden kaynaklandığı değerlendirildiğinden, Bakanlığımızca Birleşik
Krallık Gümrük İdaresi nezdinde girişimde bulunularak, ülkelerindeki ihracatçı
ve ithalatçıları Türkiye'deki müşterilerinden mevzuata aykırı taleplerde bulunmamaları
hususunda bilgilendirmeleri talep edilmiştir.
Birleşik Krallık Gümrük İdaresi yaptığı inceleme sonucunda,
talebimizi haklı bularak Birleşik Krallık Hükûmeti resmî internet sayfasındaki
"Türkiye ile Ticaret" sekmesini (https://www.gov.uk/guidance/summary-of-the-uk-turkey-trade-agreement)
güncellemiştir.
Bir örneği ekte iletilen internet sayfasında belirtildiği üzere;
- EORI numarası girilmesi uygulaması, yalnızca Birleşik
Krallık'ta yerleşik ihracatçılara mahsus olup, Türk ihracatçılardan bu
yönde bir talepte bulunulamaz.
- Türkiye - Birleşik Krallık STA kapsamında, her iki taraf için de
REX numarası girilmesi şeklinde bir uygulama söz konusu değildir.
Bu çerçevede, üyelerinize Birleşik Krallık'taki müşterilerinden
halen bu yönde talepler gelmesi halinde; STA Menşe Protokolü'nün yanı sıra,
ilgili internet sayfasının da referans gösterilebileceği değerlendirilmektedir.
Bilgilerini ve keyfiyetin üyelerinize duyurulması hususunda
gereğini arz/rica ederim.
Hüsnü DİLEMRE
Bakan a.
Genel Müdür
Ek :BK İnternet Sayfası
Dağıtım:
Gereği: Bilgi:
Türkiye Odalar ve Borsalar Birliği Başkanlığına İhracat Genel Müdürlüğüne
Türkiye İhracatçılar Meclisi Başkanlığına Gümrükler Genel Müdürlüğüne
Türkiye Esnaf ve Sanatkarları Konfederasyonu Tüm Gümrük ve Dış Ticaret Bölge
Başkanlığına Müdürlüklerine
Ankara Gümrük Müşavirleri Derneğine
Bursa Gümrük Müşavirleri Derneğine
İzmir Gümrük Müşavirleri Derneğine
İstanbul Gümrük Müşavirleri Derneğine
Mersin Gümrük
Müşavirleri Derneğine
GOV.UK
Home > Exporting
Guidance
Trade with Turkey
How you
import from and export to Turkey.
From:
Department for International Trade (/government/organisations/department-forinternational-trade)
Published
31 December
2020
Last
updated
21 November
2022 -
Contents
- UK-Turkey trade agreement
- What the agreement includes
- Tariff rates on goods
- Tariff rate quotas (TRQs)
- Revised Rules of Origin Protocol
- Sanitary and phytosanitary measures
- Regulations
- Services
- Investment
- Further information
- Contact
The UK has
signed a trade agreement with Turkey, which is in effect.
This
guidance provides information on aspects of trade covered by the UK-Turkey
agreement. It is for UK businesses trading with Turkey.
What the agreement includes
This
agreement includes provisions on:
·
trade in goods - including provisions on preferential
tariffs, tariff rate quotas, rules of origin and sanitary and phytosanitary
measures
·
customs and trade facilitation
·
intellectual property
·
government procurement
·
technical barriers to trade
·
competition
·
trade remedies
·
dispute settlement
When the UK
was an EU Member State, its trading relationship with Turkey was governed by
the EU-Turkey Customs Union, alongside an agreement on agriculture and the coal
and steel agreement. This arrangement has been transitioned into a traditional
free trade agreement.
Tariff rates on goods
Preferential
tariff rates for bilateral trade in goods between the UK and Turkey continue to
apply as set out in the agreement. In some cases, the non-preferential applied
rates for imports into the UK may in fact be lower because of changes in the UK's
Most Favoured Nation tariff schedule.
Exporters
need to prove origin via self-certification in order to benefit from these
preferential rates. For example, the good must be originating in one of the
parties.
You can use
online tools Trade with the UK (https://www.gov.uk/get-rules-tariffs-trade- with-uk)
and Check How to Export Goods (https://www.gov.uk/check-duties-customs- exporting)
to check product-specific and country-specific information on tariffs and
regulations that currently apply to UK trade in goods. These tools are
regularly updated to reflect any changes.
Tariff rate quotas (TRQs)
To find out
the inward and outward tariff rate quotas, please see the full treaty text (https://www.gov.uk/government/publications/ukturkey-free-trade-agreement-cs-turkeyno12021) which provides a complete list.
Revised Rules of Origin Protocol
From 1
January 2021 to 13 April 2021, the Rules of Origin Protocol in the agreement
included a number of temporary provisions, including the product- specific
rules (PSRs) and general provisions. From 14 April 2021, these were updated in
line with the general provisions and PSRs set out in the Trade and Cooperation
Agreement between the UK and the EU.
To benefit
from the preferential tariffs under the UK-Turkey FTA, goods must meet the
UK-Turkey preferential rules of origin.
Businesses
and traders can still trade goods that do not meet the rules of origin, but
they:
·
will not benefit from preference under the UK-Turkey
FTA
·
may have to pay the standard ('Most Favoured Nation')
tariffs that Turkey and UK apply to imports
Turkey and
the EU set their own tariffs and have certain obligations to align these.
Information about this can be obtained from Turkey's customs authorities.
The rules
of origin in the UK-Turkey FTA are set out in 2 parts:
1. General
provisions
These are
rules that apply to all products being traded under preference. They include
both the primary and administrative requirements.
2. Product-specific
rules of origin
These are
the specific rules that set out, for every product based on their Harmonized
System (HS) code, what the requirements are for that product to be considered
'originating'. The Harmonized Commodity Description and Coding System (HS) ,
was developed by the World Customs Organization (WCO) to describe and classify
groups of goods. It is used by more than 200 countries worldwide.
The PSRs
for this agreement use the 2017 version of the HS nomenclature. You should
apply the PSR for your good using the code in which it was classified under
this nomenclature.
In a
limited number of cases the code for your good may have changed during HS
revisions. We are currently updating our online services to reflect these
changes. In the interim correlation tables tracing these changes have been made
available
by the WCO (http://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hsnomenclature-2022-edition.aspx) and the United Nations (https://unstats.un.org/unsd/trade/classifications/correspondence-tables.asp))
To be considered
originating and qualify for preferential tariffs, products must be sufficiently
worked or processed within the parties to the agreement.
Originating products / cumulation
There are 2
ways in which a product can be considered originating:
1. It can
be 'wholly obtained'
These are
goods that have been exclusively obtained or produced in the territory of one
country, without using materials from any other country. The goods must not
have been manipulated or changed in another country, apart from certain minimal
processes to keep them in good condition.
Examples of
wholly obtained goods include:
·
minerals extracted from the soil of a single country
·
live animals born and raised in a single country
·
goods produced in a single country from materials
sourced exclusively from there.
A full list
of products which qualify for wholly
obtained status and preferential treatment (https://www.gov.uk/government/publications/rules-of-origin-for-goods-movingbetween-the-uk-and-eu/general-provisions-checking-your-goods-meet-the-rules-oforigin#wholly-obtained) under the EU-UK Trade and Co-operation
Agreement is available.
2. It has
been substantially transformed in line with the relevant product-specific rule
There are 3
basic rules used to decide if goods are sufficiently transformed:
·
the ad-valorem, or 'value added' rule
·
the change of tariff classification
·
manufacture from certain products or through specific
processes
In the
UK-Turkey agreement, materials originating from Turkey, as well as production
carried out within Turkey on non-originating materials, may be considered as
originating in the UK (and vice versa).
Using EU materials and processing in your exports to Turkey
You can use
EU materials or processing in your exports from the UK to Turkey and in your
exports from Turkey to the UK. The UK and Turkey must have fulfilled the
necessary requirements set out in the Rules of Origin Protocol.
You must
ensure the working or processing you do in the UK goes beyond the minimal
operations listed in the agreement and that the other relevant conditions are
met. For example, you cannot simply package or label a product from the EU and
export it to Turkey as a good originating in the UK.
Sending your goods to Turkey through the EU and other countries
Goods
transited through the EU, and any other country with whom cumulation is
applicable, are not subject to the same restrictions as those in transit
through other third countries.
For
example, you can split a consignment in the EU when exporting goods to Turkey,
provided the goods comprising the consignment have not cleared customs in the
EU.
Transit
through any other third country is possible provided your goods remain under
customs surveillance and do not undergo operations other than unloading,
reloading or any operation designed to preserve them in good condition.
Proof of origin
As an
importer, you must declare that you hold proof your goods comply with the rules
of origin to benefit from preferential tariffs when:
·
importing into the UK from Turkey
·
importing into Turkey from the UK
Entitlement
to preferential tariffs is based on a declaration on origin issued by the
exporter. Your declaration on origin can be in electronic format (for example,
emails and PDFs).
UK
exporters should be:
·
confident that the origin of goods is correct
·
prepared to provide the necessary information if
requested
Declaration on origin
The
declaration on origin must use the following wording:
The
exporter of the products covered by this document (customs authorisation No
… (1))
declares that, except where otherwise clearly indicated, these products are
… (3)
(Place and
date)
… (4)
(Signature
of the exporter, in addition the name of the person signing the declaration has
to be indicated in clear script)
Notes
1. For
exporters located in Turkey, when the origin declaration is made out by an
approved exporter, the authorisation number of the approved exporter must be
entered in this space. Turkish exporters are not required to have or insert a
Registered Exporter (REX) number under the UK-Turkey Agreement. When the origin
declaration is not made out by an approved exporter, the words in brackets
shall be omitted or the space left blank. When the origin declaration is made
out by an exporter located in the UK, the EORI number must be entered in this
space.
2. Origin
of products to be indicated.
3. These
may be omitted if the information is contained in the document itself.
4. In cases
where the exporter is not required to sign, the exemption of signature also
implies the exemption of the name of the signatory.
When
exporting to Turkey you must include your EORI number in any declaration you
issue to your Turkish customer, regardless of the value.
The
declaration on origin must be provided on an invoice, or any other commercial
document (excluding a Bill of Lading), describing the originating product in
sufficient detail to enable its identification.
Declarations
on origin will be valid for:
·
24 months from the date it was made out for imports
into the UK
·
12 months for imports into Turkey
CHIEF/CDS
The
measures on CHIEF and CDS have been amended to reflect the introduction of the
trade agreement. This means that, instead of an EUR1 or an ATR, you must
declare on CHIEF either a:
·
statement of origin (U110)
·
statement covering multiple shipments (U111)
This also
applies for CDS.
Sanitary and phytosanitary measures
Export Health Certificates (EHCs)
Plants and plant products
The UK
requires all trading partners to use phytosanitary certificates which are
issued in compliance with the International Standards for Phytosanitary
Measures.
For Turkey
there is no change to the phytosanitary certificates you previously used for
exports to the UK. For exports to Great Britain there are changes to the
wording of the additional declarations which need to be made on the
phytosanitary certificates Turkey issue.
The IT
systems used to facilitate the pre-notification of imports of plants and other
regulated articles will be changing, moving from the current PEACH system to a
new service building on IPAFFS technology. However, if you are an importer from
Great Britain, you should continue to use the existing system until you are
directed to register for the new service. The timing and sequencing of this
migration will ensure a smooth and orderly transfer between systems, and will
allow sufficient time for exporters to become familiar with the new service.
Any changes
only apply to imports into Great Britain (England, Wales and Scotland).
Northern Ireland remains within the EU's Sanitary and Phytosanitary area, so EU
third country import requirements continue to apply to imports into Northern
Ireland.
Live animals and animal products
Live
animals and animal products imported into Great Britain, the Channel Islands or
the Isle of Man will need to be accompanied by new EHCs. View model health certificates for exporting
live animals and animal products to Great Britain (https://www.gov.uk/government/collections/health-certificates-for-animal-and-animalproduct-imports-to-great-britain).
Find an Export Health Certificate (https://www.gov.uk/export-health-certificates?
keywords=Turkey)
Find out more about exporting animals and animal products (https://www.gov.uk/guidance/exporting-animals-and-animal-products-to-the-eu-from-1-
january-2021)
Regulations
Conformity assessment
UKCA
marking will be required for most goods placed on the market in Great Britain
from the 31 December 2022. Please see our guidance to support businesses in the transition to UKCA marking (https://www.gov.uk/guidance/using-theukca-mark-from-1-january-2021).
Conformity
assessment and marking requirements will not be changing in Turkey. Any
mandatory third-party conformity assessment needs to be conducted by a Turkish
recognised notified body.
Regulatory requirements
The UK government has published guidance on:
·
placing
goods on the UK market (https://www.gov.uk/guidance/placing-manufacturedgoods-on-the-market-in-great-britain-from-1-january-2021)
·
using
the UKCA marking (https://www.gov.uk/guidance/using-the-ukca-mark-from-1-
january-2021)
·
status
of conformity assessment bodies (https://www.gov.uk/guidance/conformityassessment-bodies-change-of-status-from-1-january-2021)
The
regulatory requirements of Turkey have not changed. You need to meet the
relevant requirements.
Services
Providing services in Turkey
If you're a
UK business providing services in Turkey, you need to follow Turkish
regulations about:
·
getting an authorisation or licence to provide a
service
·
complying with local business regulations
·
Turkish nationality requirements which could prevent
you from providing services in some sectors
Consider appointing an English-speaking lawyer in Turkey (https://www.gov.uk/government/publications/turkey-list-of-lawyers)
to help you comply with specific regulations. You can
also contact your local chamber of commerce for advice.
The
authoritative source for Turkish market regulations is the Government of
Turkey.
The UK and
Turkey have a Bilateral Investment Treaty, which remains unaffected. There are
no specific investment provisions in place in the UK-Turkey agreement.
Further information
Find further guidance on exporting (https://www.gov.uk/export-goods).
Find out
about moving goods into, out of, or
through Northern Ireland (https://www.gov.uk/government/collections/moving-goods-into-out-of-or-through-northernireland).
Freight
forwarding may save you time and money if you're exporting large volumes of
goods or high value items by sea or air freight. Find out more about moving goods and using freight forwarders (https://www.great.gov.uk/advice/moving-goods-andusing-freight-forwarders/).
This
guidance is for information only. You should consult your legal advisers if you
wish to ensure you understand the legal implications of trading for your
business.
Additional guidance
Read more guidance on:
·
rules
of origin between the EU and UK
(https://www.gov.uk/government/publications/rules-of-origin-for-goods-moving-betweenthe-uk-and-eu)
·
product-specific
rules between the EU and UK (https://www.gov.uk/government/publications/rules-of-origin-for-goods-moving-betweenthe-uk-and-eu/product-specific-rules)
·
duties
and customs procedures for exporting goods (https://www.gov.uk/checkduties-customs-exporting)
·
tariffs,
taxes and rules to trade with the UK (https://www.gov.uk/get-rules-tariffs-tradewith-uk)
If you have
queries about trade, contact the
Department for International Trade (DIT)
(https://www.gov.uk/government/organisations/department-for-international-trade#orgcontacts).
Should you
wish to speak to someone directly, we have local trade offices based around the
UK. Within each office, you can contact an international trade
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