(a)
| (i) | The provisions of this rule relating to the importation of goods only apply in respect of the goods imported for cumulation purposes as contemplated in rule 46A4.06. |
| (ii) | Where form EUR 1 is not produced, the declaration specified in paragraph (c)(viii), must also be reflected on invoices of goods imported from the Republic of Turkey for the purposes of further working or processing in the Republic (cumulation). |
(b)
| (i) | The provisions relating to invoice declarations are only applicable to goods exported to the Republic of Turkey in respect of a consignment consisting of one or more packages containing originating products of which the total value does not exceed EUR 6 000. |
| (ii) | Where there are reasonable doubts as to the correctness of the declaration, the exporter will be required to apply for issuance of Form A. |
| (i) | ensure that the goods comply with the relevant provisions of origin at the time of export; |
| (ii) | be in possession of the records and documents proving the originating status of the goods exported; |
| (iii) | use serially numbered invoices; |
| (iv) | insert a reference number or other particulars on any invoice, delivery note or another commercial document according to which the goods can be readily identified in such records and documents; |
| (v) | describe the goods on such invoice and any delivery note or another commercial document with sufficient detail to enable them to be identified and for the purposes of determination of the tariff heading; |
| (vi) | insert on any such document the applicable tariff heading; |
| (vii) | indicate clearly on such documents by means of an asterisk and statement goods which are not of preferential origin; and |
| (viii) | insert on three copies of the invoice or such other document, for each consignment, the English version of the declaration specified below, which shall— |
| (aa) | be dated and bear the original signature of the exporter in manuscript; and |
| (bb) | reflect the name and capacity of the person signing the declaration in capital letters below the signature. |
"The exporter of the products covered by this document declares that, except where otherwise clearly indicated, these products are of ………………. preferential origin according to the rules of origin of the Generalised System of Preferences of the Republic of Turkey
…………………………………………………………...
(Place and date)
…………………………………………………………….
(Signature of the exporter)"
(Note: In addition the name of the person signing the declaration has to be indicated in clear script)
| (ix) | The documents referred to in subparagraph (viii) shall be dealt with by— |
| (aa) | forwarding one copy of the document on which the declaration is made to the consignee; |
| (bb) | including with the other export documentation one such copy and a copy of the invoice for retention by the Controller; and |
| (cc) | creating a file for storing a copy of the invoice, such delivery note or other commercial document and supporting evidence to prove the origin of the goods. |
| (d) | Any exporter who issues any invoice declaration may be prohibited from issuing such declarations where such exporter— |
| (i) | makes a false declaration concerning the origin or the value of any consignment; |
| (ii) | does not comply with the requirements of the relevant enactment or these rules; |
| (iii) | fails to notify the manager responsible for the administration of the rules of origin section in Head Office that the goods no longer fulfil the required origin conditions (for example, by change of sources or materials). |
[Rule 46A4.21(d)(iii) substituted by paragraph (pp) of Notice No. R. 1472 dated 22 December 2017]
| (e) | If an exporter has been so prohibited from using invoice declarations, such exporter shall apply for Form A in respect of all exports for which originating status is claimed. |
(f)
| (i) | If any invoice declaration is required to be made after exportation, the documents reflecting the invoice declaration together with the copies of the other documents produced at the time of export and the documents proving originating status shall be produced and application shall be made to the officer at the office of the Controller where the goods were entered for export. |
| (ii) | The provisions of rule 46A4.18 shall apply mutatis mutandis to such application. |
