Our Turkish customer has requested an ATR Form, but the goods being imported into Turkey are actually being shipped from China on Cost, Insurance and Freight (CIF) Istanbul Incoterms® rules. As the goods do not originate in the EU or Turkey and are not already in free circulation, I do not think they can qualify for the ATR Movement Certificate. The complication is that the Turkish company is being invoiced by the UK-based company. It seems the Turkish company has not factored in the import duties. Do I need to confirm with the customer that it will have to pay customs duties at import?

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