Movement Certificate, ATR
As a requirement of the unification treaty between Turkey and EU, products entitled to freely circulate in Turkey are entitled to freely circulate in EU countries as well. No tax excluding VAT is payable in the exportation of these industrial products from Turkey to EU countries (except the anti-damping tax applied time by time). Moreover the agricultural products and processed agricultural products entitled to freely circulate in Turkey benefit from certain privileges in EU countries. The documents which provide free circulation in EU countries to industrial products entitled to freely circulate in Turkey or which provide certain privileges to Turkish originated products during exportation to EU countries are named ATR certificates. ATR certificates are issued by the companies, approved by the Commerce Chambers and endorsed by the custom directorates of the importing countries. According to the simplified procedure, companies under the "statute of approved exporter" my endorse their own ATR certificates. 

In importation to Turkey of industrial products which freely circulate in EU countries or products which benefit from certain privileges, if these products are imported with an ATR certificate issued by any EU Country, no tax is being collected at Turkish customs except VAT, or the required privileges are being provided. 
EUR-1 Dola?ım Belgesi (EUR-1 Movement Certificate)
The function of EUR-1 Movement Certificate is the same as the ATR Certificate. EUR-1 certificates are being used at the following commercial transactions: 
  • Trade between EFTA countries and Turkey,
  • Trade of products in regard to the Free Trade Treaty covering (European Coal Steel Union) products, between Turkey and EU countries
  • Trade with countries with which Free Trade Treaties have  been executed.

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