The ATR Movement Certificate is a customs certificate used in trade between Turkey and the countries of the European Union (EU). This document allows duty-free import of certain types of goods between the two parties. We can also say that there is a document that gives you the opportunity to take advantage of discounted or free customs tariffs. For the export of duty-free goods of third countries that are not covered by the ATR Movement Certificate, a EUR1 certificate must be obtained.
The ATR Movement Document is an abbreviation of the French word “Admission Temporaire Roulette.” It means that goods from European countries are in free circulation in Turkey before being exported from Turkey to other European Union countries. In the same way, it means the free movement of goods between the countries of the European Union before export to Turkey within the EU. In other words, this document proves the customs status of the goods.
If there is an ATR Movement Certificate when trading in customs union products, the origin of the products does not matter. Though, The ATR Movement Certificate does not indicate the origin of the goods. The only condition for making documents is the transportation of goods from free circulation. For goods brought from outside the EU to be exported to the EU, that is, to make an ATR Movement Document, it must first enter free circulation.
Trade agreements are a widespread practice among countries and economic associations. They facilitate the flow of documents. Documents used in accordance with the need provide an advantage in tax deductions. The ATR Movement Certificate, which is one of them, facilitates the preferential tariff of customs duties between Turkey and the EU member.
The European Union has concluded trade agreements with some non-EU countries that allow exports from the EU to enter the marketplace of these countries at a discount or at a zero-tax rate. The ATR Movement Certificate, which is within the framework of one of these agreements, is allowed to import from these countries to the EU at a reduced or zero tax rate. These arrangements are known as Preferential Trade Arrangements, and the taxes involved are called preferential duty rates.
With this certificate, products exported from Turkey to EU countries and from EU countries to Turkey can be completely exempt from import duties. The purpose of this certificate is to indicate that the goods are in free circulation and that compensatory taxes have been paid.
Copies of all customs documents (including the ATR Movement Certificate) must be kept for at least 3 years, since retrospective customs inspections can be carried out for 3 years from the moment of shipment. If you are unable to submit such certificates on request, you may have to pay the entire tariff retroactively.
ATR Movement Certificate and EUR.1 Movement Certificate are like each other in that they allow you to import goods from certain countries at a discounted rate or without paying any taxes in trade. But the main difference between them is in the issue of immunity of taxation.
To benefit from the immunity of taxation, goods with a EUR.1 Movement Certificate must be of EU origin. However, there is no need for such a situation in the ATR certificate. The exporting country is Turkey, the importing country is an EU member state, and the benefits of the ATR Movement Certificate can be taken advantage of as long as the quality of the goods is appropriate.
ATR Movement Certificate is a trade agreement valid only for Turkey and EU member states. It makes it possible to export to EU countries with appropriate tax rates. The list of countries where the ATR Movement Certificate is made is as follows:
Since the UK left the EU with Brexit, it has signed the UK-Turkey Free Trade Agreement instead of the ATR Movement Certificate effective from January 1, 2021 with its own regulations and guidelines.
According to the terms of the Customs Union between Turkey and the European Community, with preferential tax rates for exports from Turkey to the EU, most industrial products have the status of movement within the EU and in Turkey, regardless of their origin. Some processed agricultural products are also part of the customs union agreement. However, basic agricultural products are not included in this scope.
To qualify for preferential tax rates, ATR Movement Certificate can be obtained or origin can be made for the items covered. Most agricultural products, coal and steel products are not eligible items for the ATR Movement Certificate. A EUR.1 Movement Certificate is required for these products.
Below is information about goods that can be considered in free circulation. For the goods to be considered in free circulation for imports from outside the European Community or Turkey;
Items that are not eligible for an ATR Movement Certificate include:
Since these items are not considered to be in free circulation, even if all taxes and other fees are to be paid, they are not eligible to be transported with an ATR Movement Certificate.
In case of loss or theft of the ATR Movement Document, you can apply for a new document. The document, made in the second copy, is certified by the date of issue of the first document. The validity period of the ATR Movement Certificate is four months. If a second copy of the certificate is needed for any reason, it is made in such a way that the second copy is valid from the moment of the first Movement Certificate. For this reason, it is useful to know that the date of the first copy of the endorsed by the customs office and the date of the first copy will be written exactly in the second copy.
For the ATR Movement Certificate issued by the Union of Chambers and Exchange Commodities of Turkey, customs brokers or consulting firms can arrange their documents electronically and ensure their approval. Sales and approval for circulation documents are carried out by the chambers. In electronic media applications, the form containing information such as company name, company tax number, company official's name and identification number, company official's phone number and e-mail address and fixed IP address is filled out and sent to the e-mail address of the Union of Chambers and Exchanges Commodities of Turkey (email@example.com) must be submitted.
After the registration form is added to the system, information will be sent to your e-mail address. Then you can start executing the Movement Certificate process after confirming the PIN code on the official page of the Union of Chambers and Exchanges Commodities of Turkey.
To facilitate all these operations, we are here with the customs clearance service. You can contact our team for advice and services.
The relevant screen is located to manage the ATR Movement Certificate process within the exporting companies and customs brokers through the official website of the Union of Chambers and Exchanges Commodities of Turkey. You can start the application process for this certificate by logging in as a member on this screen. When a member is logged in to the screen, you will see the title of certificate operations. By selecting the one that suits you under this heading, the ATR Certificate form is filled out and it is provided to reach the TOBB screen.
The chamber official checks the information and documents in accordance with the ATR Movement Certificate application and either approves it, sends it to the Ministry, or rejects it and sends it to the company by mail along with its justification. The companies whose ATR Movement Certificate application has been approved are given a reference number by the Ministry.
One of the documents created in five copies is in green, the other four are in white. While the green-colored copy will remain with the exporter, one of the others will be issued within the application receiving room, one will be issued by the customs administration, and the other two will be issued by organizations and forwarded to the relevant room by the customs administration.
For some reason, the ATR Movement Certificate of the exported goods may not have been drafted. But this does not prevent the export of goods. After the goods are exported, an ATR Movement Certificate can also be drafted. To issue an ATR Movement Certificate later, it is necessary to apply to the authorized chambers with a petition.
The ATR Circulation Certificate can be made later as a second copy for reasons such as loss, theft, or wear. However, more than one original ATR Movement Certificate cannot be made. The ATR Movement Certificate is submitted to the customs authorities.
There are certain requirements that must be carried out when submitting an ATR Movement Certificate. The requirements relate to information on applications, applicants, and formalities. You can reference the instructions below.
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