A.TR movement certificate: EU-Türkiye customs union trade explained
The A.TR movement certificate shows that goods are in free circulation in the EU-Türkiye customs union, so they can enter the other side without customs duty. It is not a proof of origin: goods made in Türkiye or the EU from imported parts qualify if the import duties on those parts were paid, while certain agricultural products follow the origin-based EUR.1 system instead.
Checked against official sources: 2026-10
At a glance
Free circulation, not origin
The A.TR certificate proves that goods are in free circulation in the customs union between the EU and Türkiye, and presenting it at import allows nil customs duties to be claimed. If the goods are not in free circulation, an A.TR cannot be issued. Goods imported into the EU or Türkiye from third countries qualify once all import formalities are completed and the duties have been paid and not repaid, and so do goods made in the EU or Türkiye from such materials or parts.
Goods under inward processing, goods released under end-use and exported before the required use, and certain EU or Turkish agricultural and marine products cannot use the A.TR; those agricultural products use the origin-based EUR.1 scheme, so check TARIC to see which applies.
Filling in and endorsing the A.TR
- The exporter completes the form and signs box 13; a forwarding agent signs only with written authority.
- Customs of the exporting country completes and authenticates box 12, including the MRN of the export declaration.
- Boxes 14 and 15 are used only by customs during post-verification.
- The certificate must be presented to the importing customs office within four months of endorsement.
- If the goods left before the application, box 8 must say "Issued retrospectively", with the place and date of export and the reason.
- For a stolen, lost or destroyed certificate, a duplicate marked "Duplicate" in box 8 shows the original serial number and date.
Electronic A.TR certificates
From 8 July 2024, EU customs administrations were invited to accept A.TR certificates issued electronically by Türkiye on or after that date, carrying a QR code and without a wet-ink signature, when presented at import. A formal decision of the EU-Turkey Customs Cooperation Committee was in preparation at the time; the arrangement rests on Decision 1/2006, which implements Decision 1/95 on the customs union. Exporters should keep copies of all supporting documents for post-verification.
Step by step
- Check in TARIC whether your product uses the A.TR or the EUR.1 scheme.
- Confirm that the goods, or the imported materials in them, are in free circulation with all duties paid.
- Complete the A.TR and sign box 13, or authorise your forwarding agent in writing.
- Have customs of the exporting country endorse box 12 with the export declaration MRN, or issue an electronic A.TR with a QR code from Türkiye.
- Send the A.TR to the buyer so it reaches the importing customs office within four months.
Documents you usually need
- A.TR movement certificate (paper or electronic with QR code)
- Export declaration with its MRN
- Proof that duties on imported materials were paid
- Commercial invoice and transport documents
- Supporting documents kept for post-verification
Common problems and how to avoid them
What to do: Inward processing goods are excluded; they are not in free circulation.
What to do: Certain agricultural and marine products use the origin-based EUR.1 scheme; check TARIC.
What to do: Present it within four months of endorsement; customs may refuse a late certificate.
What to do: It can be issued retrospectively with "Issued retrospectively" in box 8 and the reasons.
Sources
- A.TR guide Revenue (Irish Tax and Customs)
- Acceptance of electronically issued A.TR movement certificates bearing a QR code European Commission (DG TAXUD) information note, published by KPMG Türkiye
- Proof of origin European Commission
Rules change often. This note is practical guidance based on the sources above, not legal advice. Confirm current requirements with the authority, your importer or a licensed customs broker before you ship.
Port codes by country
Trade notes
Common questions
What is an A.TR certificate?
A movement certificate proving that goods are in free circulation in the EU-Türkiye customs union, so they can be imported without customs duty.
Is the A.TR a certificate of origin?
No. It proves free circulation status, not origin; origin-based trade in certain agricultural products uses the EUR.1.
How long is an A.TR valid?
It must be presented to the importing customs office within four months of endorsement.
Are electronic A.TR certificates accepted?
Since 8 July 2024, EU customs have been invited to accept electronic A.TRs issued by Türkiye with a QR code and no wet-ink signature.
Who signs the A.TR?
The exporter signs box 13 and customs of the exporting country endorses box 12.
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