Retrospective issue of a movement certificate
Also called: issued retrospectively · sonradan verilmiştir
The issue of a movement certificate such as EUR.1 after the goods have been exported, permitted where it was not issued at export because of errors, omissions or special circumstances. The certificate carries a statement showing it was issued retrospectively.
In practice
Retrospective certificates allow preference to be claimed later, but the importing country may still apply time limits for refund claims.
EU
Türkiye
UKRelated terms
- EUR.1 movement certificate
- A preferential proof of origin issued or endorsed by the customs authority of the exporting country under many EU, EFTA, Turkish and UK agreements.…
- Proof of origin
- The document or statement that supports a claim to preferential origin at import. Depending on the agreement it is a certificate issued by…
- Repayment and remission
- The return of duty already paid, or the waiver of duty not yet paid, in cases set by law, such as amounts overcharged, defective goods rejected by…