UK–Turkey Free Trade Agreement: Origin Rules and Proof

The UK–Turkey free trade agreement is the bilateral agreement, signed in Ankara on 29 December 2020 and applied since 1 January 2021, that governs trade in goods between the United Kingdom and Turkey (Türkiye) now that the UK is outside the EU–Türkiye customs union. A UK importer pays 0% customs duty on a Turkish machined part only if the part is originating under the agreement's rules of origin and the exporter has made out an origin declaration on the invoice; the A.TR certificate used for the EU plays no role.

What is the UK–Turkey free trade agreement?

While the UK was an EU member state, its trade with Turkey ran under the EU–Türkiye customs union. GOV.UK describes the free trade agreement as the replacement of that arrangement. It covers trade in goods, customs and trade facilitation, technical barriers to trade, intellectual property, procurement and dispute settlement, and has no investment chapter.

For machined parts, one provision matters. Article 2.6 says each party "shall eliminate all customs duties on originating industrial goods of the other Party". Industrial goods are the products of Harmonized System chapters 25 to 97, except the few products in Annex 2-A, such as mannitol, sorbitol, dextrins, cork and flax. No metal articles are on it.

The word "originating" is the change from the customs union. The customs union asks whether goods are in free circulation. The free trade agreement asks where the goods come from. A shaft machined in Bursa from imported bar can be duty-free in Germany because the bar was cleared in Turkey, and still need to pass an origin test for the UK.

Which rules of origin apply to machined parts?

The Protocol on Rules of Origin and Origin Procedures is part of the agreement. A Joint Committee decision of 15 March 2021 replaced the temporary protocol with a revised one from 14 April 2021, aligned with the UK–EU Trade and Cooperation Agreement. Under Article 2 a product is originating if it is wholly obtained in the party, produced there only from originating materials, or produced there from non-originating materials that satisfy the list rules in Annex 2.

The list rules are product-specific and based on the 2017 edition of the Harmonized System. Three abbreviations cover the metal-part headings: CTH (every non-originating material sits in a different four-digit heading from the product), CTSH (a different six-digit subheading) and MaxNOM (the value of non-originating materials stays within a share of the ex-works price).

Table 1. List rules for common machined-part headings, UK–Turkey Protocol, Annex 2

Source: Annex to Decision No. 02/2021 of the UK–Turkey Joint Committee, Annex 2 (List Rules), Section XV and Chapter 84. HS 2017 headings; later HS editions are converted with correlation tables (GOV.UK).

Worked example: a transmission shaft turned from alloy steel bar of heading 72.28 is classified in heading 84.83. The bar is in a different heading, so the CTH test is met and the shaft originates in Turkey, whichever country the bar came from.

The aluminium rule is stricter. A housing milled from non-originating aluminium bar of heading 76.04 passes the heading change, but the bar also counts against the 50% limit. The limit uses the bar's customs value at import, including freight and insurance to the Turkish port. If that value is €40 and the ex-works price of the housing is €100, the share is 40% and the rule is met. At a bar value of €60 it fails.

Does material from outside Turkey disqualify a part?

Not by itself. Four provisions of the protocol decide it.

• EU and UK materials count. Under Article 3, materials originating in the EU, and the UK's own production, can be counted toward Turkish origin if the Turkish processing goes beyond the insufficient operations listed in Article 6. Cumulation with other Pan-Euro-Mediterranean countries ended with the revised protocol (GOV.UK).
• Tolerance: Article 5 lets a product qualify even if it misses its list rule, provided non-originating materials do not exceed 10% of the ex-works price. This does not apply where the list rule sets its own percentage.
• Same-heading blanks: forged blanks sit in heading 73.26 (forged or stamped, not further worked), and so does the finished article. A non-originating blank therefore fails CTH for a part in 73.26, and only the 10% tolerance can rescue it. Check what the machining starts from, not only the finished part.
• Aluminium quota: Annex ORIG-2A allows aluminium articles of heading 76.16 to qualify on CTH alone, up to 7,500 tonnes a year per direction, until 31 December 2026. From 1 January 2027 the annex lists only bars and profiles (76.04), plates and strip (76.06) and foil (76.07). Machined articles of 76.16 then fall back to the 50% rule. The importing party allocates the quota first come, first served, and the declaration must say "Origin quotas - Product originating in accordance with Annex ORIG-2A". The Joint Committee can amend the annexes, as Decision 1/2023 did, so confirm the current text.

To document non-originating or EU materials, the exporter obtains a supplier's declaration or an equivalent document from the material supplier (Article 3 and Annex 3).

What proof of origin does a UK importer need?

The proof is an origin declaration, a written self-declaration by the exporter on, or attached to, an invoice or another commercial document that describes the goods in enough detail to identify them (Article 18). Annex 4 gives the wording: the exporter "declares that, except where otherwise clearly indicated, these products are of … preferential origin". A Turkish exporter enters a customs authorisation number only if it is an approved exporter and otherwise leaves the space blank. UK exporters enter their EORI number. GOV.UK states that Turkish exporters need no REX number.

Table 2. Proof for duty-free entry, EU route and UK route

Source: Decision No 1/95 and Decision No 1/2006 (EU); UK–Turkey FTA and Protocol, Articles 17 to 19; GOV.UK, Summary of the UK–Turkey trade agreement. Status as of 2026-10-30.

The importer claims preference on the basis of the declaration (Article 17) and, per GOV.UK, must declare that it holds proof the goods meet the rules of origin. The protocol adds duties on both sides:

• A declaration may cover one shipment, or several shipments of identical goods within a period of up to 12 months (Article 19).
• Exporter and importer keep the declaration and supporting documents for three years (Article 25).
• An exporter who learns that a declaration is wrong must tell the importer in writing at once (Article 22).
• An importer without a declaration at the time of import may claim a duty refund for at least two years after import (Article 21).

GOV.UK's Turkey guidance, last updated on 21 November 2022, says to declare an origin statement instead of an EUR.1 or A.TR. Your customs agent enters the matching document code from HMRC's CDS data element 2/3 list. HMRC has changed several preference document codes since that guidance was written, so ask the agent to confirm the current code. For the EU side, see the A.TR movement certificate.

What else applies when a machined part enters Great Britain?

This section covers Great Britain; Northern Ireland has its own customs arrangements.

• Duty without origin: goods that fail the rules still enter, at the UK Global Tariff. For commodity 7326 90 98 90, other articles of iron or steel, the rate is 2.00% (UK Trade Tariff, 2026-10-30). Classify the finished part first, as described in HS codes for machined parts.
• Import VAT: the standard rate is 20% (GOV.UK). A UK VAT-registered business can use postponed VAT accounting, which needs its VAT number in data element 3/40 of the import declaration.
• UK CBAM from 1 January 2027: the UK carbon border adjustment mechanism starts on that date for aluminium, cement, fertiliser, hydrogen and iron and steel. Its annex lists headings 7318 and 7326 for iron and steel and 7616 for aluminium, and no chapter 84 headings. The registration threshold is £50,000, tested over a 12-month look-back and a 30-day look-forward. GOV.UK states that no international arrangement exempts any country, so a free trade agreement does not remove the charge. The EU scheme is a separate regulation, see CBAM for steel and aluminium parts.

The landed cost model shows how duty, VAT and freight combine.

Is the UK–Turkey agreement being changed?

Yes, in negotiation. The UK reported that the fifth round of talks on an enhanced agreement took place in Ankara from 15 to 23 June 2026, with 11 chapters closed. The sixth round took place in London from 28 September to 2 October 2026, and the UK has not published a concluded text. Until a new agreement enters into force, the rules above apply. Status as of 2026-10-30.

What should a UK buyer agree with a Turkish supplier?

Put the origin evidence into the order.

• State the HS heading of the finished part and the list rule the supplier relies on.
• Name the starting material: bar, forged blank or casting, and its country of origin. Ask for the mill certificate and any supplier's declaration.
• For aluminium parts and chapter 84 parts using the 50% rule, have the supplier confirm the ex-works price basis.
• Require the Annex 4 declaration text on every commercial invoice.
• Decide who bears the duty if customs rejects the claim, and set that out in the delivery terms.

Frequently asked questions

Is there a free trade agreement between the UK and Turkey?

Yes. The UK and Turkey signed a free trade agreement in Ankara on 29 December 2020, and it has applied since the end of the Brexit transition period on 1 January 2021. It replaced the EU–Türkiye customs union for UK trade. Article 2.6 abolishes customs duties on originating industrial goods.

Do I need an A.TR certificate to import from Turkey into the UK?

No. The A.TR proves free-circulation status under the EU–Türkiye customs union and is not the evidence for UK imports. GOV.UK guidance tells traders to use an origin declaration instead of an EUR.1 or A.TR for Turkey.

What proof of origin does the UK accept for goods from Turkey?

A written origin declaration made out by the exporter on, or attached to, an invoice or other commercial document that identifies the goods. No authority endorses it, and Turkish exporters need no REX number.

How long is an origin declaration valid for UK imports?

GOV.UK states 24 months from the date it was made out for imports into the UK. The protocol sets a minimum of 12 months and lets the importing country allow longer. One declaration can cover several shipments of identical goods within a period of up to 12 months.

Is a Turkish machined part made from Chinese steel duty-free in the UK?

Often yes, but it depends on the part's heading. A steel part in heading 7318, 7326 or 8483 qualifies if the bar is classified in another heading (change of tariff heading), whoever made the bar. An aluminium article in heading 7616 additionally needs non-originating materials of no more than 50% of the ex-works price.

Is the UK–Turkey free trade agreement being upgraded?

Both governments are negotiating an enhanced agreement. After the fifth round in June 2026 the UK reported 11 chapters closed, and the sixth round took place in London from 28 September to 2 October 2026. No new text is in force, so the 2021 rules still apply.

Sources

1. UK/Turkey: Free Trade Agreement, CS Turkey No.1/2021 (GOV.UK treaty page)
2. Annex to Decision No. 02/2021 of the UK–Turkey Joint Committee: revised Protocol on Rules of Origin and Origin Procedures (GOV.UK)
3. GOV.UK: Summary of the UK–Turkey trade agreement (updated 21 November 2022)
4. GOV.UK: UK–Turkey rules of origin protocol update, April 2021
5. Decision No.1/2023 of the UK–Türkiye Joint Committee, amending Annex ORIG-2B, TS No.4/2024 (GOV.UK)
6. GOV.UK: Update following the fifth round of negotiations on an enhanced FTA with Turkey (8 July 2026)
7. GOV.UK: Update following the sixth round of negotiations on an enhanced FTA with Turkey (22 October 2026)
8. UK Trade Tariff, commodity 7326909890 (third country duty)
9. GOV.UK: Check when you can account for import VAT on your VAT Return (postponed VAT accounting)
10. GOV.UK: VAT rates
11. GOV.UK: Carbon Border Adjustment Mechanism (CBAM) policy summary (updated 16 October 2026)

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