What Is an ATR?
An ATR certifies that the goods have been brought into free circulation in either the EU or Turkey, and have therefore already gone through all import procedures. An ATR is not a certificate of origin.
Why Use an ATR?
When you use an ATR when you import something from Turkey, you don’t have to pay any duties. If you don’t use the ATR the normal non-EU customs duties apply. The same goes for exporting to Turkey.