A.TR certificate for Türkiye
Do you import goods from Türkiye? If so, you can often use an A.TR certificate. Then you do not have to pay import duties. You can also use an A.TR certificate when exporting to Türkiye.
Using an A.TR when importing from Türkiye
An A.TR certificate is a customs document that you can use when importing goods from Türkiye. Because of the customs union with Türkiye, you do not pay import duties when importing goods from this country. The value of the shipment does not have to be above or below a certain amount. But the goods must be in free circulation in Türkiye. This means that the product was made in Türkiye, or that it was previously brought into Türkiye from another country with all duties paid. The A.TR certificate confirms that the goods are in free circulation. Your Turkish supplier requests the certificate from the Turkish Customs Administration.
Using A.TR for exports to Türkiye
You can also use the A.TR certificate for exports to Türkiye. Your customer will then not pay import duties if the products were manufactured in the EU, or if they were previously imported into the EU from another country. The value of the shipment does not have to be above or below a certain amount.
Complete the A.TR certificate yourself or ask your forwarding agent to do so. You can order blank A.TR certificates from a printing company, or from a supplier of export forms and consignment notes (vrachtbrieven). The printing company must be authorised by the Customs Administration’s Landelijk Oorsprong Team (National Origin Team). Alternatively, you can order the certificates by emailing the Netherlands Tax Administration.
The Customs Administration will validate the A.TR certificate at the same time as your export declaration (uitvoeraangifte). From that moment, the certificate is valid for 4 months. You must submit your import declaration (invoeraangifte) in Türkiye within this period.
For several products, you still have to pay additional levies, even if you have an A.TR certificate. For example, tobacco products, alcoholic beverages, and certain foodstuffs. Always check your specific product in the European Commission's Access2Markets to find out which duties or levies apply.
Video: Want to know all the rules for exporting? Use Access2Markets
This video shows you how to use Access2Markets when you are exporting and what the outcome means for you.
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Products for which you cannot use an A.TR
You cannot use the A.TR certificate for most agricultural products, coal, and steel products (Customs Manual, in Dutch). These products are not covered by the customs union with Türkiye. You may be able to use a EUR.1 or EUR-MED document, or an invoice declaration. You will then pay less import duties. The products must be of preferential origin. A product is of preferential origin if it has been manufactured or processed in that country – either completely or for the most part.
If you cannot use a EUR.1, EUR-MED, or invoice declaration, you will pay the full import duty rate for that product.
Issue your own A.TR certificates
Do you regularly export products to Türkiye? If so, you can apply for the authorisation ‘Approved Exporter for the self-issuance of A.TR movement certificates’ (vergunning Toegelaten Exporteur zelfafgifte certificaten inzake goederenverkeer A.TR, in Dutch ). This authorisation allows an exporter to issue A.TR certificates themselves, without the Customs Administration having to validate each certificate.