What is an A.TR Certificate...

ATR or A.TR is an EU acronym, standing for “

Admission Temporaire Roulette”.

 

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An ATR Certificate is a customs document used in trade between the European Union (EU) and Turkey. It facilitates the movement of most industrial goods ( excl coal and steel ) by allowing for preferential treatment in terms of reduced or zero import duties and taxes.

Essentially, it certifies that goods have been brought into free circulation in either the EU or Turkey and are eligible for duty-free or reduced duty rates when traded between the two blocs.

Its important to note, it is not a mandatory document.

 

The ATR grants preferential rates of duty (mostly zero) on imports and exports between the European Union and Turkey under the terms of the Customs Union agreement between the EU & Turkey, which came into effect 31st December 1995. The intention was that industrial goods can travel between the EU and Turkey without customs restriction. .

 

What is the ATR Certificate used for ?

The certificate is used by Irish Customs (and its Turkish equivalent) to determine the rate of duty to be applied upon import/export of most industrial goods between the EU and Turkey. With the certificate, the duty on such goods is usually zero; without it, normal non-EU customs tariffs would apply.

 

Copies of all customs documentation (including the ATR certificate) must be retained for at least 3 years, since retrospective customs investigations can take place for 3 years from shipment. If you cannot produce such documentation on demand, then you may be forced to pay the full tariff retrospectively.

 

Who needs an ATR Certificate, and when ?

Import / Export traders need an ATR Certificate to avoid paying customs duties on industrial goods traded between Turkey and the EU; a separate ATR Certificate is required for every such consignment between the EU and Turkey.

 

What industrial products are covered by an ATR Certificate ?

It is easier to say what can’t be covered. Most agricultural products & all coal and steel products CANNOT be covered; all other industrial products can be (including consumer items as mentioned previously).

 

Additionally: the goods must either originate in, or be in “free circulation” within, the exporting country. By “free circulation” they mean freely available for use – i.e. not held in some sort of customs warehouse, and not still subject to outstanding import formalities / duties / charges etc.

 

Where do I apply for an ATR Certificate ?

It isn’t that straightforward; so for simplicity, let us think about exporting from Ireland to Turkey. Though it is similar in principle for Irish imports from Turkey, those ATR certificates will be applied for in Turkey.

 

You start with an original blank ATR certificate which can be applied for through Revenue. You must only use forms which have been issued directly by Revenue; you cannot copy blank forms, or duplicate them in any way, you MUST use original forms.

 

Physically, this is a three-part copy; once completed and returned to Revenue, they will check it (and the supporting documents) for accuracy. They keep a copy for their records, whilst the other copies are returned to you with their authentication mark. One top copy travels with the consignment and is presented to Turkish customs by the importer. The other copy should be retained by you for your records.

 

What supporting documentation do I require ?

The application for an ATR certificate must be accompanied by a copy of your commercial invoice, and evidence that the goods either originate from (or are in free circulation within) Ireland.

 

What about Irish imports from Turkey?

Normally, the certification will be undertaken by the exporter; so they will obtain all necessary paperwork. You just show it to Irish customs upon receipt of goods. If you are purchasing the goods directly in Turkey, and arranging export from Turkey to Ireland yourself, it is then your responsibility; we are happy to advise our customers on all aspects of the ATR process.