2. Consolidated Decision on Determination of Origin of Goods
Benefiting from Preferential Regime for the Purposes of the Generalized System of Preferences
Published in the Official Gazette of the Republic of Turkey on 30 December
200124626 Amended by the Decision which was published in the Official Gazette of the Republic
of Turkey on 9 October 200325254
Amended by the Decision which was published in the Official Gazette of the Republic of Turkey on 20 March 200425408
SECTION I Purpose, Scope and Definitions
Purpose and Scope
Article 1 - This Decision shall regulate procedures and principles on determining the
origin of goods benefiting from the preferential regime at trade to the Republic of Turkey for the purposes of the Generalized System of Preferences, according to
Article 22b of Customs Law no. 4458.
Definitions
Article 2 - For the purposes of this Decision:
a Undersecretariat’ means the Undersecretariat of Customs; b
manufacture means any kind of working or processing including assembly or specific operations;
c material means any ingredient, raw material, component or part, etc., used in
the manufacture of the product; d
product means the product being manufactured, even if it is intended for later use in another manufacturing operation;
e goods means both materials and products;
f customs value means the value as determined in accordance with the 1994
Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade WTO Agreement on customs valuation;
g ex-works price means the price paid for the product ex-works to the
manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used, minus
any internal taxes which are, or may be, repaid when the product obtained is exported;
h value of materials means the customs value at the time of importation of the
non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Republic
of Turkey or the beneficiary country;
i ‘value of originating materials’ means the value of such materials as defined in
h applied mutatis mutandis;
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j chapters and headings mean the chapters and the headings four-digit codes
used in the nomenclature which makes up the Harmonized Commodity Description and Coding System referred as “the Harmonized System” or “HS”
in this Decision;
k classified refers to the classification of a product or material under a particular
heading; l
consignment means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering
their shipment from the exporter to the consignee or, in the absence of such document, by a single invoice;
m ‘territories’ includes territorial waters;
n ‘proof of origin’ means the certificate of origin Form A, EUR.1 Movement
Certificate or invoice declaration; o
‘the certificate of origin Form A’ means the proof of origin, a specimen of which appears in Annex III, issued properly by the customs authorities or other
competent governmental authorities in order to be able to benefit the originating products from the preferential regime for the purposes of the
Generalized System of Preferences upon their import to the Republic of Turkey;
p ‘EUR.1 Movement Certificate’ means the proof of origin, a specimen of which
appears in Annex IV, issued properly by the customs authorities or made out by institutions authorized by those authorities and then endorsed by the
customs authorities in order to be able to benefit the products originating in the Republic of Turkey from the provisions of cumulation for the purposes of the
Generalized System of Preferences;
q ‘application form for EUR.1 Movement Certificate’ means the form, a
specimen of which appears in Annex IV, which should be filled in order to demand a EUR.1 Movement Certificate by the exporter or his authorized
representative;
r ‘invoice declaration’ means the declaration, the text of which appears in Annex
V, made out properly by the exporter on an invoice, a delivery note or any other commercial document;
s ‘beneficiary country’ means the developing countries benefiting from the
preferential treatment of the Republic of Turkey for the purposes of the Generalized System of Preferences;
t ‘least developed country’ means the countries listed in Annex VII among the
countries concerned by this Decision.
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