ATR Certificate Explained: Claiming Preference under the UK-Turkey FTA

The ATR certificate is one of the most valuable customs documents in UK-Turkey trade — and one of the most commonly mishandled. Used correctly, it eliminates import duty on most industrial goods. Used incorrectly, it triggers HMRC audits and unexpected charges months after the shipment lands.

What is an ATR certificate?

ATR (Authorised Trader Registration) is a movement certificate that proves goods qualify for preferential treatment under the customs union arrangements that still apply to industrial goods between the UK and Turkey under the UK-Turkey Free Trade Agreement (effective 2021).

When a valid ATR accompanies a shipment, the importer pays zero customs duty on eligible industrial goods. Without it, full third-country duty rates apply.

Which goods are eligible?

ATR covers industrial goods in HS chapters 25 to 97 with a few specific exceptions. It does not cover:

Agricultural products (these need EUR.1 if eligible)
Coal and steel products in certain categories (covered by separate arrangements)
Processed agricultural products with specific commodity codes

A useful rule of thumb: if you are shipping textiles, machinery, electronics, automotive parts, plastics, furniture, ceramics, glass or metals, ATR almost certainly applies. If you are shipping food, beverages or raw agricultural commodities, you need a different document.

Origin requirements

To qualify for ATR treatment, goods must be:

In free circulation in either the UK or Turkey, and
Either manufactured there or imported and duty-paid into one of the territories

This is a "free circulation" test, not a "wholly obtained" test — so Chinese-made components assembled into a finished product in Turkey can qualify, provided import duty was paid on the components when they entered Turkey.

How to obtain an ATR

The Turkish exporter (or their authorised customs agent) requests the ATR from the Turkish customs authority at the point of export. The certificate is issued on official paper, signed and stamped, and accompanies the shipment.

The importer's customs agent in the UK then presents the ATR to HMRC as part of the import declaration on CDS. HMRC verifies it and applies the preferential duty rate.

Common mistakes

The five mistakes we see most often:

Wrong consignee or invoice value — the ATR must match the commercial invoice exactly
Late ATR — submitted after import declaration is closed, which requires retrospective claims and audits
Goods not eligible — using ATR for products that needed EUR.1 instead
Photocopies / scans submitted as originals — ATR must be the original signed document
Expired ATR — the certificate is valid for four months from the date of issue

Any of these can be fixed, but each costs time and may require duty to be paid up front and reclaimed later.

What if the ATR is missing or rejected?

If goods arrive without an ATR, the importer has options:

Request a retrospective ATR from the Turkish exporter (must be issued and submitted within set deadlines)
Pay duty under deposit and claim back once the ATR is provided
Accept the duty charge if no ATR can be obtained

The first option is the cleanest but requires the exporter to act quickly. We coordinate this on behalf of our customers as part of our customs clearance service.

Working with a customs agent

We handle ATR documentation as a standard part of our import customs clearance. Our team reviews the ATR before the trailer arrives at Dover, flags any issues with the Turkish exporter immediately, and submits the declaration to HMRC with full preference claimed.

If you are importing industrial goods from Turkey on a regular basis, building a clean ATR workflow with your supplier is one of the highest-return customs improvements you can make.

Send us your details through the contact form and we will review your current ATR process at no cost.