In accordance with Article 432 of the Customs Regulation; for goods to be sent from free zones to the European Union accompanied by an A.TR Movement Certificate, it is mandatory to issue the "Determination and Assessment Document Regarding Goods to be Sent from Free Zones to the European Union" (Annex-70) included in Annex 70 of the Customs Regulation. This document is a national document used as the basis in the internal procedures carried out by our customs administrations in terms of determining the status of the goods, assessing the Compensatory Tax (TEV), and visa procedures of the A.TR Movement Certificate. From the incidents reported to our Ministry and the investigations carried out; It has been understood that the document in question (Annex-70) is sent abroad physically along with the transit accompanying document (TRB) by being attached to the transit declarations opened through the NCTS system after the procedures in our customs administrations are completed, and that this situation can cause the formation of false opinions in the European Union customs administrations where the TRB and its annexes are presented, such as the goods not being in free circulation, leading to time losses and grievances at border crossings. In this context, it is considered beneficial to inform your members about the following points in order to prevent possible grievances of our companies and to ensure that export and transit procedures are carried out more quickly and efficiently: 1. While the obligation to issue the Annex-70 document continues in accordance with the Customs Regulation; this document should only be presented to the relevant officer during the A.TR visa procedures and tax assessments at the Export/Exit Customs Administration and kept in the transaction file.

2. In order to prevent misunderstandings and grievances experienced in the customs administrations of the importing country; it is recommended that the document in question, which is prepared entirely in accordance with our national legislation and is not required to be presented in transit procedures, should not be attached to transit declarations and/or should not be physically sent abroad (to the importing country) together with the transit accompanying document.