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Frequently Asked Questions

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Frequently Asked Questions

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  • Question: Who can import?
    Answer: As stated in Article 8 of the Import Regime Decree, any natural and legal persons that are issued tax numbers in accordance with the Tax Procedural Law and the people partnerships who are granted the authority to make legal savings pursuant to the current provisions can undertake import transactions.

    Question: What’s the ‘Release for Free Circulation Regime’?
    Answer: Release of the goods arriving the Customs Territory of Turkey into free circulation is possible through the implementation of trade policy measures, fulfilment of other formalities laid down for the importation of goods and the charging of the legally due taxes.

    Question: What’s the import procedure in general?
    Answer: Except for the goods carried by vehicles passing through the inland waters or airspace of the Customs Territory of Turkey without stopping, a summary declaration is submitted for the goods brought into the Customs Territory of Turkey. Summary declaration is submitted before the goods arrive the Customs Territory of Turkey.
    Goods arriving the Customs Territory of Turkey are presented to the customs by the bearer person or, in different circumstances, by the person who assumes responsibility for the carriage following the arrival of the goods. The person presenting the goods to the customs shall associate these goods to the summary declaration or customs declaration that are submitted previously.
    Goods that are presented to the customs administrations are assigned a customs-approved treatment or use.

    After setting a customs-approved treatment or use to the goods covered by the summary declaration, transactions related to them are completed; within 45 days from the submission date of the summary declaration for the goods arriving by sea, within 20 days from the submission date of the summary declaration for the goods coming through other ways.
    Goods have the status of temporarily stored goods until they are made subject to customs-approved treatment or use following their submission to the customs, and are identified in this context. Temporarily stored goods can just be stored in the places approved by the customs authorities through complying with the conditions determined by these authorities.
    Assignment of a customs-approved treatment or use to goods refer to one of these transactions, such as subjection to a customs regime, entry into a free zone, re-exportation outside the Customs Territory of Turkey, destruction, or abandonment to the customs.

    Goods that are intended to be made subject to a customs regime shall be declared to the competent customs authorities in accordance with this regime. Customs declaration can be made in written form, through computer data processing technique, orally or by any other act that expresses the willingness of the owner of these goods to make subject them to a customs regime.
    In normal procedure, written statement is made by a customs declaration. Declaration of release for free circulation refers to the declaration presented by the person who is intended to conduct the import of the commercial goods. That said, the declaration is required to be made through computer data processing technique.

    Customs duties born from the importation of goods shall be notified to the declarant via the declaration of release for free circulation, and the permit and conformity certificates that are required in accordance with other foreign trade legislation in the context of the due commercial policy measures need to be added to the declaration of release for free circulation.

    Question: How can the due taxes on the goods to be imported learned?
    Answer: First of all, in order to start the procedures for the goods that would be imported (i.e. to learn the due taxes or the documents that would be submitted to the customs administrations), customs tariff statistics position of the issued goods, which are classified in the annually enacted Turkish Customs Tariff Schedule, has to be known.
    The taxes on the imported goods that are stated below do not exist in any legislation all together.
    Customs duty: Customs duty is determined by the Import Regime, which is published by the Ministry of Economy in the Turkish Official Gazette on the 31st of December and enters into force on the 1st of January of the subsequent year. The following lists of the Import Regime cover the related goods that are stated below:

    List No. I; agricultural products.
    List No. II; industrial products.
    List No. III; processed agricultural products.
    List No. IV; fish and other fisheries.
    List No. V; some industrial raw materials or intermediate goods (some chemicals, micro-electronics, etc.) that are not produced in the EU, within the scope of the Suspension List which is in effect in the EU.
    List No. VI: From the goods that are located in this list, only to the items identified in the column of items name, customs duty is applied as 0% provided that they would be utilized in civil aircraft, and in this case the provisions of the customs legislation for the eventual use are applied.
    Value Added Tax: The goods that are covered;
    In the List No.1 are applied 1%,
    In the List No. 2 are applied 8% of VAT.
    Goods that are not included in these lists are generally subject to 18% of VAT.
    Excise Tax: The excise tax that would paid during the import process is determined by the additional lists of the Excise Tax Law, which are mentioned below.
    List No. I covers fuels and oils,
    List No. II covers vehicles,
    List No. III covers alcoholic drinks and tobacco products,
    List No. IV covers electronic goods, cosmetics and various products.

    Resource Utilization Support Fund: 6% of the funds is derived from the import with acceptance credit, deferred letter of credit, and cash on delivery.

    Since none of the taxes levied on imports is determined by the Ministry of Customs and Trade, the questions about customs duty, housing development fund, anti-dumping tax, subsidies and additional financial liability have to be directed towards the Ministry of Economy; the questions about VAT and Excise Tax have to directed towards the Turkish Revenue Administration; the questions about the cuts of literary and artistic works have to be directed towards the Ministry of Culture and Tourism, and the questions related to the TRT Bandrole have to be directed towards TRT.

    Question: How can I learn the legislation of the goods to be imported?
    Answer: Legislation of the goods subject to the import process varies according to the features of these items. Having said that, as a general framework, it is possible reach general information related to import of the goods from the legislation website of the Ministry of Economy.

    Question: What are the documents that are required to be submitted to the customs authorities in relation to the goods that would be imported? Are the goods to be imported subject to any kind of quotas or restrictions?
    Answer: In order to have a knowledge over the documents that are needed to be submitted to the customs administration during the import of goods, the customs tariff statistics position of the issued goods has to be learned as in the phase of learning the due taxes. Before embarking on the import process, it is necessary to make an investigation over the required standards and different restrictions put on the entry of the imported goods to the Customs Territory of Turkey such as prohibition, permits, quotas, specialized customs applications, and over whether the goods-related documents such as inspection certificate, control certificate, health certificate, analysis report, and CE certificate shall be demanded by the customs administration, and, if any, to make a preliminary preparation in this regard. These information can be accessed from the web page of the Ministry of Economy (www.ekonomi.gov.tr) and / or of the respective Institutions.

    Question: "Can all the goods be imported freely?"
    Answer: All goods except the ones whose import is prohibited or subject to the permission, can be imported to Turkey.
    The authority of determination for the goods whose importation is prohibited primarily belongs to the Ministry of Economy. In this respect, import of specific wastes, chemicals and scraps are prohibited regarding the protection of the environment.
    On the other hand, import of certain goods which are not directly subject to the import prohibition can be imported with permission on account of the protection of the humans, animals and environmental health.

    Furthermore, certain goods can only be imported by certain institutions.
    The permissions from the related Institutions and the procedure of import regime are regulated by “Import Communiqué” and “Product Safety and Inspection Communiqués” which are under jurisdiction of the Ministry of Economy.

    The information of “Product Safety and Quality Control System on Import” and “Import Communiqué” can be find from the links below:
    http://www.economy.gov.tr/portal/faces/oracle/webcenter/portalapp/pages/content/htmlViewer.jspx?contentId=UCM%23dDocName%3AEK-172703&parentPage=urun
    http://www.economy.gov.tr/portal/faces/oracle/webcenter/portalapp/pages/content/htmlViewer.jspx?contentId=UCM%23dDocName%3AEK-172679&parentPage=mevzuat

    Question: Can used goods be imported?
    Answer: According to Article 7 of the Decree of Turkish Import Regime, import of the old, used, renovated, faulty goods requires the permission of the Ministry of Economy.
    'According to Second Section of First Part of Import Communiqué numbered 2016/1, imports of the goods whose CIF value not specified or having more CIF value on the appendix 1 of the Communiqué does not to require the permission of the Ministry of Economy.

    Question: What is grey market? Is it allowed?
    A Grey Market is the trade of a commodity through distribution channels which are legal but are unofficial, unauthorised, or unintended by the original manufacturer.
    Grey Market is allowed only if the good is original. In the case that the goods are not genuine, the process of the Article 57 of Customs Law is implemented.

    Question: How can the statistical information related to the import be accessed?
    Answer: Foreign trade data is shared with the Turkish Statistical Institute by Ministry of Customs and Trade. Information about the statiscal data on foreign trade can be found from the links below:
    http://www.turkstat.gov.tr/PreTablo.do?alt_id=1046

    Question: How is the implementation of Guarantee Certificate on importation?
    Answer: Published on Official Gazette dated 18 June 2014 and numbered 29034, Communication on Abolition of Communication on Products Which Can Only Be Imported With a Guarantee Certificate entered into force on 28 May 2014. Within the context of aforementioned Communiqué, the approval of Ministry of Customs and Trade on the importation of goods subject to Guarantee Certificate listed in the Communiqué numbered 2014/6 is terminated.
    Detailed information about new implementation is accessible on our web page of the General Directorate of Consumer Protection and Market Surveillance.

    Question: How is the implementation of suspension of Customs Duty?
    Answer: European Union, aimed at decreasing industrialists’ manufacturing costs within the framework of Suspension Regime, suspends the customs taxes of certain intermediate products and non-produced raw material and collects taxes the rates of which are below the ‘’Common Customs Tariff’’ for importation of goods from third countries. Lists about those goods are represented to our national legislation with adding of the list numbered V to Import Regime Decision.
    Even though goods taking place on this list are classified on the same tariffs with goods taking place on the added list (numbered II) to Regime Decision, goods of the list numbered V are different from that of the list numbered II in respect of intended purpose of utilization and additional technical features.
    Purpose of utilization and features of goods taking place on the list numbered V are defined broadly. If goods take place on both lists numbered II and V, lower customs tax rate is implemented.

    Question: How is the proceeding in case of not getting required permission for importation?
    Answer: In accordance with 181st article of Customs Regulation, during inspection process or post clearance controls, declarant is directed to authorized institutions to ensure that the goods undergo essential controls if the goods were declared as though they were not subject to controls of related institutions.
    In case of adverse control results or uncontrolled goods as if they were controlled (in consequence of directing and informing to relevant institution), the penalty would be applied in accordance with the 235th article of Customs Law. That is to say, goods are passed into public’s property and two times of the bonded value of the goods is going to be due.

    Question: What is the Returning to Country of Origin ?
    Answer: Redelivery to the exporter means returning goods to country of origin. Proceedings of returning goods to country of origin are carried out in the framework of Customs General Communications (serial no 2-3-4).
    Demands about returning to country of origin should be done to competent Customs Administrations.

    Question: What is brief information regarding vehicle importation?
    Answer:
    Old/used vehicle importation: According to Article 7 of the Decree of Turkish Import Regime, import of the old, used, renovated, faulty goods requires the permission of the Ministry of Economy.
    The permission should be taken for used vehicle importation as well. Questions and applications about this matter should be directed to Ministry of Economy.

    Taxes about vehicles: First of all, in order to start the procedures for the goods that would be imported (i.e. to learn the due taxes or the documents that would be submitted to the customs administrations), customs tariff statistics position of the issued goods, which are classified in the annually enacted Turkish Customs Tariff Schedule, has to be known.
    Passenger vehicles take place on 87.03 Tariff Position and commercial (Merchant) vehicles are on 87.04. Lower expansions should be known for determining taxes.
    The questions about VAT and Excise Tax have to be directed towards the Turkish Revenue Administration;

    Importation controls: Regarding vehicle importation, Letter of Conformity regulated in regard to controls of Ministry of Science, Industry and Technology or the institution authorized by the Ministry has to be submitted to the competent customs authority during registration of customs declaration.

    Question: How is the importation of used construction vehicle?
    Answer: Importation of used construction vehicle is subject to the permission of Ministry of Economy as all kinds of used vehicle.
    However, According to First Section to the Second Part of Import Communiqué numbered 2015/1, import of the goods on the appendicies of the Communiqué does not to require the permission of the Ministry of Economy.

    Question: How to import goods through post?
    Answer: All post bags and parcels taken to Custom territory of Turkey are dispatched to postal authorities under supervision of the customs administration and are subject to the customs control.
    Goods, taken to the Customs Territory of Turkey through post or cargo transportation and do not exceed 75 euro are defined as “noncommercial” and are granted exemption. Passengers are free to bring items not exceeding 430 Euros in total real value, the limitation of which is not valid for goods brought through post or cargo transportation.
    While dispatching goods do not exceed 1500 euro, fixed tax is applied depend upon where it is exported from:
    For goods from EU: %18
    For goods from other countries: %20
    Shipping cost is not included in taxing of goods taken by postal service or cargo transportation.
    For more information follow the link below;
    http://ggm.ticaret.gov.tr/sikca-sorulan-sorular/bireysel/posta-ve-hizli-kargo-muafiyetleri

    Question: What is the procedure for animal product and plant import?
    Agricultural products to be imported are supervised by Ministry of Food, Agriculture and Livestock from human health and security, animal and plant existence and health aspect. Within this scope some of the animals and animal products are subject to veterinary inspections at the border checkpoints.
    In accordance with Communication of Product Safety and Inspection (No: 2016/5) Certificate of Conformity, which has to be submitted to the customs along with customs declaration, is arranged for products in Appendices by Ministry of Food, Agriculture and Livestock.
    Animals are taken to Turkey as a part of a competition or exhibition, gifted to administrative chief or military personnel, to be exhibited in zoos, granted to our state, to be used in scientific researches in universities and research institutions are not subject to inspection certificate, provided that Certificate of Conformity to these goods is issued by Ministry of Food, Agriculture and Livestock.

    Question: What is the implementation for Import of Scrap and waste products?
    Scraps subject to permission and prohibition are covered by Communication of Product Safety and Inspection (No: 2016/23) whereas waste products are covered by Communication of Product Safety and Inspection (No: 2016/3).

    Question: What is the implementation for Import of precious metal, gems and valuable items?
    Precious metal, gems and valuable items are defined in the Article 2 of Protection of Value of Turkish Currency Law and transactions for release for free circulation of these items are enacted by direction of this law.
    Precious metal, gems and valuable items are permitted to be imported to Turkey under the rules of foreign trade regime. However, to import standard and out of standard raw precious metals, customs declaration is a must. Standard raw metal can be imported just by Central Bank and members of Borsa Istanbul. If the importer is a member of Borsa Istanbul, the importer is responsible for delivering the precious metals to Istanbul Borsa within 3 workdays. At the same time they are obliged to submit expertise report which proves value of the precious metal.
    To import raw diamond, it is a must to get a Kimberly Process Certificate which is formed by exporter country. It must be dispatched in a durable package and the package should not be opened during dispatching. Certificate must include precise information. Diamonds are supervised by Istanbul Borsa and if it is necessary Istanbul Borsa may request a report on carat and value of diamond.
    According to 7. Article of 32 Numbered Decision passengers can bring their own under 15.000 USD precious metals to Turkey without commercial aim. If it exceeds, it requires custom announcements or must be bought in Turkey.

    Question: What are the procedures when a passenger’s belonging is regarded as commercial?
    Passengers are permitted to bring along with non-commercial effects, souvenirs or belongings of total value not exceeding 1500 Euro, provided all the relevant taxes are paid.
    However, in case a passenger brings along with goods whose value exceed 1500 Euro, these goods, be it household, souvenirs or for personal use, shall be subject to import duties and commercial policy measures before being released into free circulation. In other words, if an item is valued over 1500 Euro, regardless of its commercial or non-commercial status, it must be declared to the customs.
    In addition, in following cases a passenger is charged double the amount of the custom duty in effect.
     - If a passenger possess a good that has no souvenir or personal purpose according to the Customs Legislation but, contrary to what he/she initially declared, is later found on his/her luggage, vehicle etc.
       - In case a passenger pretends to be an owner of a good which in fact belongs to someone else.

    Question: Is There a Special Procedure in Cell Phone Importation?
    Importation of unused mobile phone in commercial quantity into Turkey is permitted in line with the Foreign Trade Regime. For imported mobile phones to be released into free circulation, their tariff status must be determined based on Turkey’s customs tariff schedule and then the import duties and commercial policy measures in force shall apply. However, importation of used, deformed, worn-out, refurbished mobile phones shall be subject to permission of Ministry of Economy.
    Importers are also obliged to declare imported mobile phones to Information and Communication Technologies Authority.
    Lastly, importation of both dutiable and nondutiable mobile phones into Turkey through post / cargo is forbidden.
  • In Turkey, postal administration and certain express cargo operators (air and land carriers which fulfill some preset conditions) were authorized for the clearance of expedited shipments by the Turkish Customs Administration.
     
    Turkish Postal Services (PTT)  and authorized express cargo operators can carry out all customs clearance procedures of the following categories of goods including submission of customs declaration;
     
    - Category 1 : Documents,
    - Category 2 : Samples, models and goods for research, analysis or testing,
    - Category 3 : Books and printed publications brought by public institutions, libraries and  museums.
    - Category 4 : Passenger goods (brought one month before or three months after the arrival of the passenger)
    - Category 5 : Books and printed publications brought by real persons worth up to 150 euro, 
    - Category 6 : Books and printed publications brought by real persons worth between 150 - 1500 euro,
    - Category 7 : Import goods of a non-commercial nature worth up to 22 euro, (If the buyer is a legal entity)
    - Category 8 : Import goods of a non-commercial nature worth up to 1500 euro, weight up to 30 kg. (If the buyer is a real person)
    - Category 9 : Export goods worth up to 15000 euro, weight up to 300 kg.
     
    As for taxation,
     
    Category 1, 2, 3, 4 and 5 goods are exempt from all customs duties as well as V.A.T.
     
    Category 6 goods are subject to a fixed rate duty (0%)
     
    Category 7 and 8 goods are subject to a fixed rate duty based on customs value of 18% for goods originating and departing from an EU member state, and 20% for all other goods. In addition to the fixed rate duty, if the goods are stated in the 4 th annex of the Special Consumption Tax Law, an additional %20 percent duty will be collected. And if the item is subject to the TRT banderol, the amount stated in the list by TRT will be added to the total tax.
     
    On the other hand, delivery through mail or expedited shipment of certain goods such as cosmetics, mobile phones, alcohol, tobacco products, animal products and medicines without prescriptions are prohibited under this authorisation.
     
    All other uncategorised goods carried by air/land carriers (whether authorised or not) are subject to normal customs procedures for the import and export.

  • Legal Basis:

     

    • Article 167 of Customs Law Number 4458.
    • “Resolution on Application of Certain Articles of Customs Law Number 4458” attached to Council of Ministers Resolution number 2009/15481.
    • Circular Number 2011/39 dated 6/7/2011.

    Question: Who is a passenger?

    Answer: Turkish citizens residing in a foreign country and foreigners who come to the Turkish Customs Zone via overland routes, railroads, maritime lines or airlines from a foreign country for any purpose such as business, civil service, education, visit, treatment or tourism, or Turkish citizens or foreigners residing in Turkey who are returning to Turkey permanently or temporarily from the foreign country they went to and similar Turkish citizens or foreigners who are traveling to a foreign country with the same purposes using the same ways.
     

    Question: Who is not considered as passenger?

    Answer: Drivers of and persons in charge with services in transportation vehicles are not considered as passenger.
     

    Question: What is accompanied baggage?

    Answer: Belongings traveling with the passenger, which are not at commercial amounts and do not have commercial characteristics.
     

    Question: What is Personal Belongings Exemption?

    Answer: Exemption shall be granted to belongings covered in Article 58, “Personal Belongings” of Resolution Number 2009/15481 and in Appendix-9 attached to the Resolution.

    Items listed in section (A) of Appendix-9 may only be brought as accompanied baggage and those listed in section (B) may be brought as accompanied baggage or one month prior or three months after the arrival of passenger.
     

    Question: How much exemption in Euros is applicable to accompanied gift items?

    Answer: This exemption shall be applicable to items not exceeding 430 Euros in total real value per passenger. However, this amount shall be applicable as 150 Euros for passengers under the age of 15.
     

    Question: How is the accompanied baggage exemption applied?

    Answer: Exemption shall be granted to non-commercial accompanied items brought by passengers, excluding transit passengers, for personal or family use or for gift purposes and put into free circulation.     

    This exemption shall be applicable limited to the amount stated for items listed in Appendix-9 attached to the Resolution. Both exemption right for accompanied gift items of 430 Euros and personal belonging exemption right are limited for each passenger with the corresponding amounts for items listed in Appendix-9 attached to the Resolution. In other words, it is possible to bring the items in the list limited to the quantity/amount stated, independent of its value. For items not included in the list, the total value of the item should not exceed 430 Euros for exemption to be applied to the brought item.
     

    Question: How exemption is applied to accompanied tobacco and tobacco products and alcoholic products?

    Answer: 

    • The quantity and amount corresponding to each product type for tobacco and tobacco products and alcoholic products in list in Appendix-9 of the Resolution indicates the total allowance to be brought by a passenger for each product exempt from taxes.
    • In addition, passengers under 18 may not avail from the exemption for tobacco and tobacco products and alcoholic products.
    • The said products may not be brought via mail or express cargo services but may be brought only as accompanied baggage.

    Question: How the items are taxed in case of exceeding exemption limits?

    Answer: Exemption shall be applied to the part having total value of 150 Euros (passengers under the age of 15) or 430 Euros. In case the exemption values are exceeded, a single and fixed tax depending on the country it is brought (18% if directly brought from EU member states or 20% of brought from other countries) shall be applicable to the part remaining after deducting the tax corresponding to the exempt amount for items not exceeding 1500 Euros in value for each passenger over 18 or for each shipping.

    If the total value of items in accompanied baggage exceeds 1500 Euros, then the effective rates of importation taxes on the said item shall be applicable. Value of the items in accompanied baggage shall be determined based on the presented invoice, sales slip or document stating that the item price is paid. If such a document is not presented or if the value in the document is found to be low, then customs administration shall determine the value of the item.
     

    Question: What are the conditions regarding items that will be put into free circulation via accompanied baggage or mail or rapid courier with taxes paid?

    Answer: The item should;

    • be brought as accompanied baggage or one month before or three months after the arrival of passenger or via mail or rapid courier from a foreign country;
    • not be at commercial amounts and not have commercial qualities;
    • be specific to personal or family use of the passenger;
    • not exceed gross 30 kg for those items brought via mail or express cargo service. (for diplomatic and passenger goods, this should not be applicable).

    Question: Is it possible to apply time extension in case the time periods granted for passenger transactions in Articles 58 and 58 of Council of Ministers Resolution Number 2009/15481 are exceeded?

    Answer: Provided that the situation causing lapse of time is assessed to be force majeure or unexpected case listed in Article 111 of the Resolution and that this force majeure or unexpected case is documented, related Regional Directorate of Customs and Foreign Trade is authorized to extend the said time limit, for only once, up to 6 months, depending on the characteristics of request for time extension.
     

    Question: What are the exceptions for items that passengers entering to Turkey may bring in accompanied baggage?

    Answer: 

    1. For a cellular phone (including those which have features to play TV, music, video) to be put into free circulation exempt from taxes, it should be included in accompanied baggage personal belonging status. As stated in list in Appendix-9 of Resolution, it is possible for each passenger, excluding foreign mission members, to bring cellular phones, provided that it is used with lines registered to the passenger's identification number, limited with one unit per three calendar years and independent of the value of the item, into the country exempt from customs duties. In addition, it is not possible to bring cellular phones in gift item status or via mail/rapid courier exempt from duties or duties paid.
    1. In the case that guns brought in accompanied baggage are not allowed in our country, these guns shall be subject to transaction similar to other items subject to customs.
    2. The animal origin product are not allowed to enter into Turkey via passengers or via cargo. If the product is a vegetal food product, up to three kg shall be held exempt.
    3. If tourists bring, as accompanied baggage or via cargo, special food products which they need to eat due to their faiths, then such food products shall be allowed in the country without seeking control and permission from Ministry of Agriculture and Forestry, provided that concerned tourism organization documents to which passengers these items belong to and declares that such items will be consumed by these individuals.
    4. Medication brought, as accompanied baggage or one month prior or after their arrivals, by passengers visiting our country for purposes of personal treatment included in Appendix-9 of the Resolution shall be allowed at reasonable amounts, considering the time the passengers will spend in our country and provided that a document (report from healthcare organization, doctor’s report ore prescription, etc.) stating that the passengers must use such medication during their travel is presented to the customs administration.

    Question: What are label fees to be charged to electronic devices in accompanied baggage?

    Answer: Customs administration shall charge, only for once, under the title of “Label Fee” and on behalf of TRT, the fees corresponding for electronic devices to be brought from abroad not for commercial importation purposes.
     

    Question: What are entry requirements for household pets?

    Answer: You can bring your household pets (Totally 2 pets(cats, dogs or birds) or 10 aquarium fish provided that they are travelling via passenger.) without any problem, as long as your pet's documentation is correctly completed. Therefore, when you enter to Turkey from another country with your household pet, it needs to meet the entry requirements. These include;

    -Certificate of vaccination
    -Official veterinary certificate
    -A vet passport or identification card.

    After your arrival, your pet's health check is carried out by an official veterinarian. Meanwhile, you have to present require documents at the Turkish Customs.

      

    APPENDIX TO COUNCIL OF MINISTERS RESOLUTION NUMBER 2009/15481

    APPENDIX-9

     

    LIST OF PERSONAL BELONGINGS IN ACCOMPANIED BAGGAGE

    A) ITEMS OF CONSUMPTION

    a) TOBACCO AND TOBACCO PRODUCTS

    1- Cigarettes

    600 ea.

    2- Cigarillos (cigars not heavier than 3 g each)

    100 ea.

    3- Cigars

    50 ea.

    4- Shredded Tobacco (with 200 cigarette sheets)

    250 g

    5- Pipe tobacco

    250g

    b) ALCOHOLIC PRODUCTS

    11-Alcohol and alcoholic spirits with alcohol degree exceeding 22%

    1 l

    11-Alcohol and alcoholic spirits with alcohol degree no exceeding 22%

    2 l

    c) COSMETIC PRODUCTS

     

    Five cologne, lavender, perfume, essence or lotion in maximum 120 ml bottles

     

    d) FOOD PRODUCTS

    1- Tea

    1 kg

    2- Granule instant coffee

    1 kg

    3- Coffee

    1 kg

    4- Chocolate

    1 kg

    5- Food from sugar

    1 kg

    B) OTHER ITEMS

    a) CLOTHING AND TRAVELING ITEMS

    1 – Items for clothing and finery of passenger

    2- Items for way of living of passenger and traveling items

    b) ELECTRONIC/DIGITAL ITEMS

    1– One unit of color TV set, either LCD or plasma, (up to 21” [21” included])

    2- One video camera (including 10 units of empty cassettes) and one camera (including memory card or 5 films)

    3- One unit of GPS navigation device

    4- One laptop computer or PC, its parts and components (flash memory, external hard disk included)

    5- One unit of radio or radio cassette player

    6- One unit of any kind of voice and image recorder and player device and recordable record, tape cassette, CD, VCD, DVD not exceeding 10 in total)

    7- One unit of electronic game device with cassette or game card

    8- GSM cellular phone including those having TV, music, video player features (1 per three calendar years, provided that it is used with lines registered to the passenger's identification number, excluding foreign mission members).

    c) MUSICAL INSTRUMENTS

    Maximum 3 units, one for each handheld musical instruments.

    d) SPORTS and GAME EQUIPMENT

    1 – One camping tent

    2- One diver set

    3- One inflatable boat without engine

    4- One windsurf board with wind sail gear

    5- One pair of swimming flippers

    6- Golf equipment (excluding golf carts)

    7- Other sports gear and clothing, one for each, that can be used for passenger for sports purposes (parachute and ski sets included, jet ski and engine sea sledges excluded).
     

    e) HEALTHCARE DEVICES

    1- Bed of sick passenger.

    2- Powered or non-powered mobile chair for physically disabled

    3- Medication for personal treatment

    4- Medical devices for personal use

    5- Gas mask, protective garment

    f) KITCHEN UTENSILS

    Kitchen utensils to be used in travel and small domestic appliances, one from each.

    g) OTHERS

    1- Dates and Zamzam water at amounts to be determined by the Undersecretariat and Department of Religious Affairs, which will be brought by passengers returning from Hadj or Umrah as accompanied baggage or via mail or courier.

    2- One pushchair for child passenger.

    3- Toys for child passenger.

    4- One iron for clothes.

    5- One bicycle.

    6- One hand binoculars (excluding night vision binoculars and spectacles and sharpshooters night vision binoculars)

    7- In case of traveling by car, tools and devices specific for the vehicle itself and for its driver (battery charging device, car vacuum cleaner operating on cigarette lighter, refrigerator operating on cigarette lighter, etc.)

    8- Books or similar printed material for personal use.

    9- Totally 2 pets or 10 aquarium fish provided that they are included in the accompanied baggage (on condition of presenting veterinary health report, origin and vaccination document and, if any, identity and appearance document and of veterinary control).

     
     

  • Question: Who can bring vehicle into Turkish Customs Territory from abroad within the scope of private use?

    Answer: According to “Resolution on Application of Certain Articles of Customs Law Number 4458” attached to Council of Ministers Resolution number 2009/15481”,  persons who are resident in a territory other than Turkey can import their vehicles for private use registered in their country of residence.
     
    Question: What does “being a resident abroad” mean?
     

    Answer: The person is accepted as a resident abroad provided that he/she stays outside of Turkey for more than 185 days in a year, and in this case he/she can bring his/her vehicle into Turkey within the scope of private use.
     
    Question: While calculating “one year”, is calendar year taken into account? How is the calculation made?

    Answer: While making the calculation of “one year”, the person’s situation in the last one year is taken into account by going one year back from the date the person entered Turkey. (For example; if the person has applied for entry to Turkey at the date of 10/11/2015, it will be checked that where this person was in one year between 10/11/2014 and 10/11/2015.)
     
    Question: Are there any restrictions on importing the vehicle from a country?

    Answer: You can temporarily import your vehicle for private use as long as it is registered in the country of residence.
     
    Question: What is the time limit for the vehicles entering Turkey within the scope of private use?

    Answer: The maximum time that the person can stay with his/her vehicle in Turkey is 730 days. These time limits are valid in case the person and vehicle stay abroad for 185 days.
     
    Question: Shall 730 days be granted to the vehicles belonging to foreigners?

    Answer: The time limit granted to vehicles of foreigners is the period of these people can stay in Turkey. (For instance, the time limit granted to a Georgian citizen vehicle entering to Turkey will be at most 90 days because of that the time limit granted to a Georgian citizen cannot exceed 90 days in 180 days.)
     
    Question: What will happen if I exceed the time limit given to my vehicle that I have brought within the scope of private use?

    Answer: If the time limit is exceeded,  penalties will be imposed according to the Customs Law No. 4458:
    • If the land vehicles are re-exported or placed under customs approved treatment/use within the time period not exceeding three months since the end of legal time for staying in Turkey, penalty with regard to the article 241/5-b of the Customs Law No. 4458  
    • If the land vehicles are re-exported or placed under customs approved treatment/use within more than three months since the end of legal time period for staying in Turkey, penalty by one fourth of the customs duties with regard to 238th article of the Customs Law No. 4458
    Question: What are the documents that I have to submit while importing my vehicle temporarily within the scope of private use?

    Answer: The vehicle ownership document (If the vehicle does not belong to the person who enters Turkey, a valid attorney is needed.), an insurance policy valid in Turkey belonging to the vehicle, the passport, the retirement certificate approved by Consulate and translated into Turkish for the persons who have been retired abroad need to be submitted.
     
    Question: Which documents are accepted as an attorney?

    Answer: The following documents are accepted as an attorney:
    • Attorneys approved by Embassy, Consulate or Notary,
    • In case the person who brings his vehicle into Turkey and the owner of the vehicle stand by at the customs administration, the attorney designated between these parties and approved by the customs administration,
    • The documents designated between the real persons and approved by the official authorities such as customs office, municipality, police and court,
    • The documents designated by the automobile institutions of the International Automobile Federation (FIA) and Alliance Internationale de Tourisme (AIT) member countries,
    • The attorneys including the signature and confirmation of company owner or executive board for the vehicles that belong to automobile companies and the other legal entities,
    • The documents like rental agreement for the vehicles brought through leasing.
    Question: Is it necessary to have my vehicle registered in my passport?

    Answer: Yes. The vehicles brought within the scope of private use should be registered to your passport.
     
    Question: Do I have to make a payment for these procedures?

    Answer: There is no fee for these procedures.
     
    Question: I am living in Turkey so is it possible for me to bring vehicle into Turkey temporarily?

    Answer: It is not possible for a person who is a resident in Turkey to import a vehicle from abroad temporarily.
     
    Question: I am living in Turkey so can my relative/friend/ spouse etc. living abroad bring vehicle to Turkey and leave it to me?

    Answer: It is not possible to leave the vehicles brought within the scope of private use to the person who is resident in Turkey. In case of detection of such a situation, penalty by one fourth of the customs duties is applied against
    the related person with regard to 238th article of the Customs Law No. 4458.
     
    Question: My spouse is foreigner. Can I bring vehicle in the name of my spouse?

    Answer: Your foreigner spouse has to stay abroad for 185 days. In addition, within the scope of private use the nationality does not matter, only his/her residency is taken into account.
     
    Question: I am foreigner / I am out of Turkish citizenship / I am dual citizen. Can I bring my vehicle within the scope of private use?

    Answer: Within the scope of private use the nationality does not matter, being a resident abroad is enough.
     
    Question: I am living abroad. Can I enter Turkey with my company’s vehicle?

    Answer: If the vehicle’s ownership belongs to another person or to the company, you have to submit a valid attorney to the customs administration while you enter the country. And you should re-export your vehicle at the end of the prescribed time. Both of you and owner of the vehicle have to be resident abroad by staying there for 185 days.
     
    Question: My Company located abroad has opened a branch/agency and etc. in Turkey. Can I bring vehicles for use in Turkey?

    Answer: According to General Customs Communiqué about the temporary importation of land vehicles (Serial Number: 1), it is not possible to bring your vehicles belonging to your company for perpetual use in Turkey in case your company located abroad has opened a branch/agency.
     
    Question: Is it possible to bring more than one vehicle if a person have two passports?

    Answer: Only one vehicle can be brought for private use according to temporary import. All etrance and exit transactions are evaluated as a whole.  
     
    Question: My father is living abroad but I am living in Turkey. Can I bring the vehicle owned by my father to Turkey?

    Answer: It is not possible for the person who is resident in Turkey to import temporarily the vehicle of another person living abroad.
     
    Question: I would like to bring my trailer or caravan together with my car? Is it possible?

    Answer: You can bring your caravan or trailer together with your private land vehicle.
     
    Question: After I had stayed with my private vehicle for 730 days in Turkey, I re-exported my vehicle. When could I bring my vehicle again?

    Answer: After you stay abroad for 185 days, you can bring your vehicle again. Otherwise, you cannot bring your vehicle.
     
    Question: After I had stayed with my private vehicle for 730 days in Turkey, I re-exported my vehicle. If I enter and exit from the border gate, will 730 days be given to my vehicle?

    Answer: You have to stay abroad for 185 days. It is not possible for you to bring your vehicle again without staying abroad for 185 days.
     
    Question: After I had stayed with my private vehicle for 730 days in Turkey, I re-exported my vehicle. Without staying abroad for a while, can I enter Turkey with another vehicle registered to my name?

    Answer: You have to stay abroad for 185 days. It is not possible for you to bring your vehicle again without staying abroad for 185 days even if it is another vehicle.
     
    Question: After I had stayed with my private vehicle for 730 days in Turkey, I re-exported my vehicle. If I sell my vehicle to another person there, can this person who has bought my vehicle bring this vehicle to Turkey?

    Answer: In this situation, the time that the new owner of the vehicle has spent abroad is taken into account. If the new owner of the vehicle has become a resident abroad by staying there for 185 days, he/she will be allowed to bring his/her vehicle.
     
    Question: After I had stayed with my private vehicle for 730 days in Turkey, I re-exported my vehicle. Can I enter Turkey without my vehicle?

    Answer: There is no limitation about the time period for staying in Turkey without vehicle according to the Customs Law No. 4458.
     
    Question: Is there a limitation for the age of the vehicle that I will bring within the scope of private use?

    Answer: No. There is no limit for the age of your vehicle.
     
    Question: The vehicle that I will bring is a right-hand drive vehicle. Is there any restriction  for me to bring this vehicle to Turkey?

    Answer: According to the 30th article of the “Highway Traffic Regulation”, there is no restriction for the right-hand drive vehicles brought within the scope of private use.
     
    Question: How much time is given to me for the vehicle that I will bring by renting?

    Answer: In this situation, the time period that the person has spent abroad is taken into account. If the person who brings vehicle has stayed abroad for 185 days, he/she will be allowed to bring his/her vehicle. On the other hand, if the time given to the person is more than the time indicated in the rental agreement, the vehicle may remain in Turkey by the time stated in the rental agreement.
     
    Question: I have entered Turkey with my vehicle. Could I go abroad by leaving my vehicle in Turkey?

    Answer: In case you bring your vehicle to Turkey within the scope of private use and would like to go abroad without your vehicle, you should get permission for going abroad without vehicle by applying to the nearest customs administration and signing a commitment within the General Customs Communiqué about the temporary importation of land vehicles (Serial Number: 1). Or you can go abroad without your vehicle by leaving it to the customs office.
     
    Question: I have entered Turkey with my vehicle and I have got necessary permission to go abroad without my vehicle by applying to the customs office. Will the time that I have spent abroad be added to the time that my vehicle has stayed in Turkey?

    Answer: As it is stated in the commitment that you have signed, in case you go abroad without your vehicle by not leaving it to the customs office, there will be no adding to the time that your vehicle has spent in Turkey since it has not been abroad.
     
    Question: How much do I need to pay when I leave my vehicle temporarily to the customs warehouse?

    Answer: We are not able to give information about this issue because customs warehouses are managed by operator organizations. You should get information from the operator organization of the relevant customs office.
     
    Question: How long can my vehicle that I have left to the warehouse stay there?

    Answer: The vehicles left to the warehouse can stay there for one month since the date of delivery as it is stated in the petition for temporary leaving. In order to extend this time period one may apply to the customs office. Provisions of liquidation are applied for the vehicles not received in due course of time or for the vehicles not been made an application for time extension.
     
    Question: I would like to leave my vehicle that I have brought to Turkey within the scope of private use to the state. What should I do? Do I need to pay an extra fee?

    Answer: You can leave your vehicle by applying to the nearest customs administration. Submitting a petition for abandonment is enough, you don’t need to pay any fees. However, if you have a tax or penalty debt followed legally, you have to pay this debt as well.
     
    Question: Who else can use the vehicle that I have brought to Turkey within the scope of private use?

    Answer: The vehicles imported temporarily within the scope of private use can be used by the vehicle owner’s spouse or lineal ancestors and descendants who are resident abroad. In addition, besides these people, third parties can also use the vehicle provided that the owners of the vehicle are present in the vehicle during travel. Otherwise, criminal action is applied with regard to 238th article of the Customs Law No. 4458.
     
    Question: Can I sell my vehicle that I have brought within the scope of private use to another person resident in Turkey? Can this person use the vehicle?

    Answer: The transfer of title for the vehicles imported temporarily within the scope of private use is not allowed.
     
    Question: The insurance policy of my vehicle is not valid in Turkey. Is it possible for me to take out an insurance policy at the border while I enter Turkey?

    Answer: Even if it is not within the duty and power of Ministry of Customs and Trade, it is required that the insurance policy of the vehicle that is valid in Turkey should be submitted while entering Turkey. If you don’t have an insurance policy or it is not valid in Turkey, you can take out an insurance policy from the nearest point to the customs border post.
     
    Question: I have cancelled the license plate of my vehicle outside of Turkey and I have been given a temporary license plate (ZOLL). Can I enter Turkey with this vehicle?

    Answer: Maximum 15 days is given to the vehicles with temporary license plate (ZOLL) while entering Turkey.
     
    Question: Is there any point that I have to pay more attention while I go abroad or I leave my vehicle to the customs office?

    Answer: Yes. While you go abroad or leave your vehicle to the customs office, the entry records of your vehicle on the computer should be closed and the stamp on your passport showing that “you are with your vehicle” should be cancelled.
     
    Question: How can I access to the relevant legislation?

    Answer: You can access to the relevant legislation from the website of the Ministry of Customs and Trade which is  “http://ggm.ticaret.gov.tr/mevzuat/tebligler/gecici-ithalat” you will find the General Customs Communiqué about the temporary importation of land vehicles (Serial Number: 1).


    TEMPORARY ENTRANCE CARNET FOR FOREIGN VEHICLES 
     
    Question: What is temporary entrance carnet for foreign vehicles? Who can get it?

    Answer: The document that is arranged by Touring and Automobile Association of Turkey (TURİNG) for the vehicles belonging to the persons except dual citizens coming for educational purposes or to perform a duty for a certain time period and the retired persons having temporary residence permit in Turkey, is called “temporary entrance carnet for foreign vehicles”. These persons mentioned above can get this document by applying to the guarantor institution.
     
    Question: What are the necessary documents in order to get temporary entrance carnet for foreign vehicles?

    Answer: Only foreign people can get this carnet. These people shall submit the following documents besides residence permit taken from Ministry of Interior (Turkish National Police):
    For those who are in Turkey for working; work permit certificate from the Ministry of Labor and Social Security [those who are blue card owners need to take a document from Social Security Institution (SGK) showing that premium is paid.]
    For those who are in Turkey for educational purposes; education certificate arranged by the school administration that the person is registered.
    For those who are retired; retirement document.
     
    Question: Is there a restriction for the age of the vehicle that I will bring within temporary entrance carnet for foreign vehicles?

    Answer: There isn’t any restriction for the age of the vehicles that you will bring within temporary entrance carnet for foreign vehicles.
     
    Question: What is the meaning of MA-MZ license plates?

    Answer: The license plates including these letter serial are given by the Ministry of Interior to the vehicles imported temporarily within temporary entrance carnet for foreign vehicles.
     
    Question: How much time is given to the vehicles entering Turkey within temporary entrance carnet for foreign vehicles?

    Answer: By taking the person’s residence permit into consideration, the time period not exceeding 2 years is allowed to the vehicles imported temporarily within temporary entrance carnet for foreign vehicles.
     
    Question: How can I provide time extension for my vehicle imported temporarily within temporary entrance carnet for foreign vehicles?

    Answer: In order to extend allowed time, the time extensions of work permit certificate, residence permit and etc. should have been made. You need to apply to the nearest guarantor institution office with the extended documents in question and the other necessary documents. Afterwards, you shall have the information about time extension registered on your temporary entrance carnet for foreign vehicles by applying to the relevant customs office.
     
    Question: I have applied for the time extension of work permit certificate/residence permit but it hasn’t been concluded yet and the allowed time for my vehicle is about to finish. What should I do?

    Answer: Under these circumstances, you shall apply to the nearest guarantor institution office with the documents for relevant time extension. The guarantor institution office is responsible from informing the customs office about this situation.
     
    Question: How much do I have to pay in order to take action within temporary entrance carnet for foreign vehicles?

    Answer: No fee is charged by the Ministry of Customs and Trade for these procedures. However, a certain amount of fee for these procedures is charged by the guarantor institution. You can get information about these fees from the website of TURİNG which is “www.turing.org.tr”.
     
    Question: My spouse is foreigner. Can he/she get temporary entrance carnet for foreign vehicles ?

    Answer: He/she can get temporary entrance carnet for foreign vehicles by applying to the nearest guarantor institution office together with the documents like the residence permit taken from the Ministry of Interior (Turkish National Police) and if he/she is working in Turkey, work permit certificate from the Ministry of Labor and Social Security or if he/she is a student, education certificate arranged by the school administration or if he/she is retired, retirement document approved by the Consulate.
     
    Question: How long can my vehicle that I have left to warehouse stay there?

    Answer: The vehicles left to the warehouse can stay there for one month since the date of delivery as it is stated in the petition for temporary leaving. In order to extend this time period one may apply to the customs office. Provisions of liquidation are applied for the vehicles not received in due course of time or for the vehicles not been made an application for time extension.
     
    Question: How much do I need to pay when I leave my vehicle temporarily to the customs warehouse?

    Answer: We are not able to give information about this issue because customs warehouses are managed by operator organizations. You should get information from the operator organization of the relevant customs office.
     
    Question: Who else can use the vehicle that I have brought to Turkey within temporary entrance carnet for foreign vehicles?

    Answer: The vehicles imported temporarily within temporary entrance carnet for foreign vehicles can be used by the vehicle owner’s spouse or lineal ancestors and descendants or the person who is resident in Turkey and employed as a driver with a private labor contract. In addition, besides these people, third parties can also use the vehicle provided that the owners of the vehicle are present in the vehicle during travel.
     
    Question: Can I sell my vehicle that I have brought within temporary entrance carnet for foreign vehicles to another person resident in Turkey?

    Answer: It is possible to transfer the title of the vehicles imported temporarily within temporary entrance carnet for foreign vehicles to another person having right to import vehicle temporarily within temporary entrance carnet for foreign vehicles as long as it is documented that transfer of title has been made in the country that the person has residence or in the embassies or consulates regarded as that country’s land, and the vehicle is taken under the control of customs office.
     
    Question: I am dual citizen. Can I bring my vehicle within temporary entrance carnet for foreign vehicles?

    Answer: No. According to General Customs Communiqué about the temporary importation of land vehicles (Serial Number: 1), dual citizens have no right to bring their vehicles within temporary entrance carnet for foreign vehicles.

     
    Question: I am out of Turkish citizenship. Can I bring my vehicle within temporary entrance carnet for foreign vehicles?

    Answer: If you submit work permit certificate or the document taken from Social Security Institution (SGK) showing that you are working; education certificate or retirement document according to your reason for being in Turkey together with the residence permit taken from the Ministry of Interior (Turkish National Police), you can bring your vehicle within temporary entrance carnet for foreign vehicles.

     
    Question: What is Pre-Declaration?


    Answer:  Those who reside abroad can declare the information about their vehicles and themselves to the customs border points via mobile phones, tablets or PC’s before travelling to Turkey. By means of our new application titled “Pre-declaration Of Vehicles to be Temporarily Imported for Private Use” application which can be accessed from the web site of Turkish Ministry of Customs and Trade (www.ticaret.gov.tr) transactions at the customs office will be completed faster. Consequently, waiting time at the border gates will be reduced to a minimum level.

  • Question: What is “customs value of goods”?

    Answer: “The customs value of goods” is the value determined laid down by the framework of the Third Division of Second Part of the Customs Law No. 4458 and Third Section of Second Book of the Customs Regulations for the purposes of applying the Customs Tariff and non-tariff measures related to trade of goods. (However, the provisions of this sections, does not affect the specific provisions regarding the determination of the customs value of goods released for free circulation after subjected to another customs-approved treatment or use.)
     
    The statement of the customs value of imported goods indicates the value of goods that will be the basis for the calculation of customs duties according to ad valorem tax system. 

    Question: How to determine the customs value of the goods?

    Answer: The customs value of goods is designated and determined by respectively application of methods of valuation for duty purposes specified Article 45 to 50 of the Customs Regulations.
     
    These methods are; the transaction value method, the transaction value of identical goods, the transaction value of similar goods method, the unit price method, the computed value method and the last method (the fall-back method).
     
    The order of the use of the methods are, first to test the transaction value method, and in the presence of a condition that prevents the use of this method then test other methods accordingly and apply the latest method after testing the first five methods. İf a written request of the declarant is endorsed by the customs authorities, application order of the computed value method and the unit price method shall be reversed. 

    Question: What are the elements that are included in the price actually paid or payable in the transaction value method?

    Answer: According to provisions of Article 45 of Customs Regulation, in determining the customs value with the transaction value method, the following additions are included in the price actually paid or payable for the imported goods.
     
    a) The following, to the extent that they are incurred by the buyer but are not included in the price actually paid or payable for the goods:
     
    1) Commissions and brokerage, except buying commissions;
     
    2) The cost of containers which are treated as being one for customs purposes with the goods in question;
     
    3) The cost of packing whether for labour or materials;
     
    b) The value, apportioned as appropriate, of the following goods and services where supplied directly or indirectly by the buyer free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods, to the extent that such value has not been included in the price actually paid or payable:
     
    1) Materials, components, parts and similar items incorporated in the imported goods;
     
    2) Tools, dies, moulds and similar items used in the production of the imported goods;
     
    3) Materials consumed in the production of the imported goods;
     
    4) Engineering, development, artwork, design work, plans and sketches undertaken elsewhere than in the country of importation and necessary for the production of the imported goods;
     
    c) Royalties and licence fees related to the goods being valued that the buyer must pay, either directly or indirectly, as a condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or payable;
     
    d) The value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller.
     
    e) The costs of transport and insurance for the imported goods, up to the place where goods are brought into the Turkish enterance port or place. (the port or place of importation means; for goods imported via sea route it is the seaport where good are unloaded in Turkey, for goods imported via land or air it is the ports of entry and international airports.
     
    Additions to the price actually paid or payable pursuant to Article 27 of Customs Law No. 4458 shall be made only on the basis of objective and quantifiable data.
     
    No additions shall be made to the price actually paid or payable in determining the customs value except as provided in the Article 27 of Customs Law No. 4458.
     
    The charges for the right to reproduce the imported goods in Turkey shall not be added to the price actually paid or payable for the imported goods in determining the customs value. Payments made by the buyer for the right to distribute or resell the imported goods shall not be added to the price actually paid or payable for the imported goods if such payments are not a condition of the sale for export to the country of importation of the imported goods. 

    Question: What are the elements that shall not be included in the price actually paid or payable in the transaction value method?

    Answer: Provided that they are shown separately from the price actually paid or payable, the following shall not be included in the customs value:
     
    a) Charges for the transport of goods and insurance after their arrival at the place of introduction into the Customs Territory of the Republic of Turkey and into the customs territories of the customs union to which Turkey is a party by agreements;
     
    b) Charges for construction, erection, assembly, maintenance or technical assistance, undertaken after the entry into the customs territory of the Union of the imported goods such as industrial plants, machinery or equipment;
     
    c) Charges for interest incurred by the buyer under a financing arrangement relating to the purchase of imported goods
     
    d) Buying commissions,
     
    e) Import duties payable in Turkey due to the importation or sale of goods
     
    In this article’s paragraph (c), irrespective of whether the finance is provided by the seller or another person, provided that the financing arrangement has been made in writing and, where required, the buyer can demonstrate that the following conditions are fulfilled: 

    • Such goods are actually sold at the price declared as the price actually paid or payable, 
    • The claimed rate of interest does not exceed the level for such transactions prevailing in the country where, and at the time when, the finance was provided. 
    Question: What are the penalties for failure to comply with the relevant legislation related to the determination of the customs value of the goods?

    Answer: According to Customs Law article 234/1(b), apart from the customs duties regarding the deficit, a threefold of these duties shall be charged as fine in the case that the examinations and controls have demonstrated that the declared value of the goods subject to ad-valorem duties is deficient when compared with the value determined under of Articles 23 to 31.
     
    In case of a difference less than 5% and in the deficient value declarations incurred from a formal account error, the customs duty regarding these differences as well as a fine at an amount of one fold of this duty, shall be charged.
     
    The amount of the fine charged hereunder, shall not be less than the amount referred to in article 241.
     
    Anti-Smuggling Law No. 5607 provisions are reserved.

  • Question: What is origin? Why it is important?
    Answer: Origin is the economic nationality of a good. The concept ‘origin’ is important because the calculation of customs duties and the application of commercial policy measures shall be determined on the basis of origin country. Furthermore, origin has importance in respect to keeping statistics of the foreign trade.
     
    Question: What are the rules of origin?
    Answer: The rules of origin are specific provisions used in order to determine the origin of goods. They are viewed under two main topics:
    -Preferential Rules of Origin
    -Non-preferential rules of origin 
     
    Question: What are Certificate of Origin and EUR.1 Movement Certificate used for?
    Answer: Certificate of Origin is used for demonstrating the status of non-preferential origin of goods. EUR.1 Movement Certificate is used in order to demonstrate that the goods are originated pursuant to related agreement rules and benefit from the tariff reduction while trading with a contracting country.
     
    Question:  What is the difference between A.TR Movement Certificate and EUR.1 Movement Certificate?
    Answer: A.TR is a document which is set for free circulation of goods in Turkey and the Community in order to benefit from preferential regime under Customs Union. It indicates that the good is in free circulation; it is not for the proof of its origin. However, EUR.1 Movement Certificate demonstrates the origin of goods.
     
    Question: What is supplier’s declaration?
    Answer: Supplier’s Declaration is the document demonstrating the status of preferential origin of a good which is released for free circulation and originating in a member state of the Pan-Euro-Mediterranean Cumulation of Origin or Western Balkans Cumulation of Origin.
     
    Question: Is Certificate of Origin substituent for supplier’s declaration?
    Answer: No. Because the Certificate of Origin is used for demonstrating the non-preferential origin of goods. However, supplier’s declaration is used for demonstrating the preferential origin of goods.
     
    Question: What is invoice declaration?
    Answer: Invoice declaration, like EUR.1 Movement Certificate, indicates the preferential origin of goods; it is exporter’s declaration of the fact that the goods covered by an invoice is originated according to agreement rules, on an invoice, delivery note or any other commercial document in written. For the goods valued under 6000 Euro,  invoice declaration can be set by all exporters but for the goods valued over 6000 Euro invoice declaration can only be set by approved exporters.
     
    Question: What is Generalized System of Preferences (GSP)?
    Answer: Generalized System of Preferences is an ex parte concessional application provided by Turkey to developing countries and least developed countries.   
     
    Question: Is there any difference between Form A and Certificate of Origin?
    Answer: Yes. Form A is used for demonstrating that the goods which is claimed to benefit from GSP is originated in a GSP country. In other words, it indicates the status of preferential origin of the goods. However, because the Certificate of Origin indicates the status of non-preferential origin of the goods, it does not provide the utilization of tariff reduction.
     
    Question: What is post-clearance audit?
    Answer: Any customs administration of importing country which has a suspicion on the accuracy of A.TR Movement Certificate and Certificates for proof of origin shall send these documents in pursuant of the related agreement provisions to the customs administrations of exporting countries on the purpose of verification of accuracy and compliance of the documents.
     
    Question: Which document is set for goods covered by the ECSC?
    Answer: Goods covered by the ECSC is out of the Customs Union between Turkey and EU. Trade of these goods are based upon the origin. Therefore EUR.1 Movement Certificate or Invoice Declarations are used as proof of origin.
     
    Question: What is the System of Pan-European Cumulation/ Pan-Euro-Mediterranean Cumulation/ Western Balkans Cumulation? Which countries are included?
    Answer: Pan-European Cumulation is a cross-cumulation system which includes EU, EFTA and Turkey. All countries in the system of Pan-European Cumulation signed the free trade agreement (FTA) among themselves and all the FTAs include same origin rules.
    Pan-Euro-Mediterranean Cumulation is a cross-cumulation system which includes EU, EFTA, and Turkey besides countries taken part in the Euro-Mediterranean Partnership (Syria, Lebanon, Palestine, Israel Jordan, Egypt, Libya, Tunisia, Algeria and Morocco). Unlike Pan-European Cumulation, all of the countries in the system of Pan-Euro-Mediterranean Cumulation have not signed FTAs among themselves. Therefore, the system called as variable geometry is valid. 
    Western Balkans Cumulation is a cross-cumulation system which includes EU and Turkey (only for goods covered by Customs Union) besides Bosnia-Herzegovina, Serbia, Montenegro, Macedonia and Albania.
     
    Question: I want to get information about the legislation relating origin at Customs Law and Regulations.  
    Answer: Here is the legislation relating to origin:
     
    • Customs Law article 17-18-19-20-21-22 
    • Customs Regulations article 29-33-34-35-36-37-38-39-40-41-42

     

  • Question: How to apply for the protection of IPR at Customs?

    Answer: Right holders or their representatives may use their electronic signatures and apply online through the web page of the Ministry of Trade (www.ticaret.gov.tr). The applications are concluded online and the result is conveyed to the applicant by e-mail.
     
    Neither a fee nor a security is requested from the applicant.
     
    The applicant must specify the period during which customs authorities are to take action.
     
    This period shall not exceed one year.
     
    The online application guidelines in Turkish may be accessed at www.ticaret.gov.tr.
                             

    Question: What are the main elements of the procedures relating to the suspension of the release of goods by customs authorities?

    Answer: Customs authorities may suspend the release of goods if there is valid grounds for suspecting that these goods which are subject to any customs approved treatment or use, including goods changing vehicle in Turkish Customs Territory; are infringing intellectual property rights. This suspension of release may take place via an online application lodged by the right holder or ex-officio actions.
     
    Once the application is examined and found valid, the customs authorities may hold the goods in question for up to ten working days, for perishable goods 3 working days, from the date of the notification. During this time, the applicant must obtain preliminary precaution from the court.
     
    If there is valid grounds of infringement of IPR, customs authorities may detain goods or suspend the release of goods by acting ex officio. The right holder and the declarant or holder of the goods shall be notified in the first working day following the detention or suspension of release in order to enable the right holder to submit an application for action electronically.

    After the notification, the right holder has to submit an application to customs authorities within three working days. If the right holder doesn’t lodge an e-application within this period, the goods are released.
     

  • Question: What is the Inward Processing Procedure?
    Answer: The inward processing procedure is a custom procedure with economic impact; based on the principle that goods not in free circulation are imported temporarily to the customs territory of Turkey for processing operations and re-exporting of the compensating products obtained as a result of processing.
     
    Question: What is the purpose of the Inward Processing Procedure?
    Answer: The purpose of the Inward Processing Procedure can be expressed as boosting exports by providing raw materials  at the world market prices, enhance the competitiveness of exporting products  in the international markets, improving and diversify export markets.
     
    Question: What are the applicable systems within the scope of the Inward Processing Procedure?
    Answer: There are two types of measure within the scope of the Inward Processing Procedure called as Suspension System and Drawback System.

    Suspension System:  In Suspension System, raw materials, auxiliary materials, packaging and operating supplies not in free circulation and used in the production of the exported goods are imported by the residents in the customs territory of Turkey, without being subjected to import duties or commercial policy measures due to collateralizing that emerged during the import and the collateral received before is returned following the export of good obtained as a result of production within the scope of Inward Processing Authorization Certificate/ Inward Processing Permission.

    Drawback System:  In case of export of the compensating product obtained from raw materials, auxiliary materials, packaging and operating supplies in free circulation, duties taken during the import is refund. In this context, commercial policy measures are implemented by Customs Office for imported goods and other procedures, including technical regulations in foreign trade and standardization legislation for importation of goods must be completed.
     
    Question: What are Compensating product, Main Compensating Product, Secondary Compensating Product, Processing Operations and Deficiency?
    Answer: Compensating Product: It refers to all products resulting from processing operations.

    Main Compensating Product: The product that is intended to be obtained within the scope of inward processing.

    Secondary Compensating Product: This term states the product obtained as a result of processing operation except for the main compensating product

    Processing operations: The working of goods, including mounting, assembly and adjustment to other goods, the processing of goods, and the repair of goods, including overhaul and tuning; the use of certain goods that do not appear in the compensating products, but that facilitate or simplify the production of these products, even if they are entirely or partially used up in the process.

    Deficiency: It refers to non-economic valued waste which is lost and destructed especially in the form of desiccation, evaporation, leakage or gas leakage during processing operations.
     
    Question: What is the usage of Equivalent Goods within the scope of Suspension System?
    Answer: Equivalent goods are the goods in free circulation and used instead of the import goods for the manufacture of compensating products. Equivalent goods can be used in suspension system. Equivalent goods must be of the same quality, have the same characteristics and the minimum 8 digits HS code as the import goods.

    In suspension System of the Inward Processing, compensating products obtained from equivalent goods may be exported before importation of the import goods. This application is called “Pre-Export” in the suspension system. Import corresponding with export can be completed until the duration of Inward Processing Authorization Certificate ends in case of pre-export. In this context, all taxes (including the value-added tax) are collateralized and commercial policy measures are not implemented.
     
    Question: Where should be applied to receive Inward Processing Authorization Certificate/ Inward Processing Permission?
    Answer: In order to receive Inward Processing Authorization Certificate, the resident companies in customs territory of Turkey must apply to Ministry of Economy electronically; on the other side, in order to receive Inward Processing Permission, they must apply to Customs Office.
     
    Question: Is there a period of time within the scope of Inward Processing?
    Answer: Period of Inward processing authorization certificate or inward processing permission can be determined maximum 12 months according to sectors. On the other hand, period of the certificate or permission related with export of the products which have more than 12 months production process, together with ship building, complete facilities etc. and defense industry products can be identified in accordance with the period of the project.
     
    Question: How is application for closure of inward processing authorization certificate/ inward processing permission done?
    Answer: Companies must apply electronically for closure of Inward Processing Authorization Certificate to the Regional Directorate of Ministry of Economy in 3 months beginning from the end of certificate period with the essential information and documents. On the other side, it obligatory to apply for closure of Inward Processing Permission to the Customs Office in 1 months  beginning from the end of permission period with necessary information and documents.
     
    Question: What are the sanctions for the infringement of the Inward Processing Procedure measures?
    Answer: If there are import duties related to import which had done within the context of certificate/permission, they and the pecuniary fine according to Article 238 of the Customs Code are received in case of infringement of the Inward Processing Procedure provisions.
     
    Question: Who can receive the Inward Processing Authorization Certificate/Permission?
    Answer: The certificate/permission is given in line with the request of the person who makes or arranges processing operations related to Article 110 of the Customs Code within the framework of inward processing permission in accordance with Article 80.

    Resident companies in the customs territory of Turkey (except for free zones) can take advantage of Inward processing procedure, however processing permission may also be allowed to persons established outside of the customs territory of Turkey in case of non-commercial import with inward processing purposes.
     
    Question: I want to repair my damaged goods brought from abroad in the country. What are the procedures that I have to fulfill?
    Answer: Allowed operations by the customs authorities, information about not allowed items by the customs authorities and conditions which are required Inward Processing Authorization Certificate are situated in 2006/12 numbered Communiqué of the Inward Processing Procedure. In this respect, detailed information can be obtained from Articles 108-122 of the Customs Code, Articles 349-375 of the Customs Regulation, 2005/8391 numbered Inward Processing Procedure Decree and numbered 2006/12 Notification of the Inward Processing Procedure.
  • Question: Who shall lodge the summary declaration?

    Answer: The summary declaration shall be lodged by the person who brings the goods, or who assumes responsibility for the carriage of the goods into the Customs Territory of Turkey.  Notwithstanding the obligation of the person referred to, the summary declaration may be lodged instead by:
    (a) The person in whose name the person referred above acts; or
    (b) Any person who is able to present the goods in question or to have them presented to the competent customs authority; or
    (c) A representative of one of the persons referred above or points (a) or (b).
     
    Additionally, summary declaration can be lodged by a third person different from the transporter (the person who brings the goods into the Customs Territory of Turkey and assumes responsibility for the carriage of the goods). Hence, in this situation the summary declaration is lodged not in the name of the transporter but instead of the transporter. 

    Question: Which customs office shall the summary declaration be lodged to?

    Answer: Summary declaration shall be lodged with data processing technique at the customs office of entry. Customs office of entry is the customs office to which goods brought into the Customs Territory of Turkey are conveyed without delay and at which they are subject to appropriate risk-based entry controls.
     
    On the other hand, in the situations such as vessels and airplanes stop by multiple ports and airports in the Customs Territory of Turkey, the summary declaration shall be lodged at the customs office of port or airport where the goods will be unloaded. 

    Question: What are the time limits to lodge a summary declaration?

    Answer: With respect to mode of transportation, time limits to lodge a summary declaration are regulated in Article 67 of Customs Regulation. 
     

    Containerised maritime cargo (except short sea containerised shipping) At least 24 hours before commencement of loading in each foreign load port.
    Bulk/ break bulk maritime cargo (except short sea bulk/ break bulk shipping) At least 4 hours before arrival at the first port in the Customs Territory of Turkey.
    Short sea shipping:
    Movements between foreign ports on the Black Sea or Mediterranean, ports on the Customs Territory of the Community (except French overseas department, Azores, Madeira and Canary Islands) and ports on the Customs Territory of Turkey are considered short sea shipping.    		 At least 2 hours before arrival at the first port in the Customs Territory of Turkey.
    Short haul flights (less than 4 hours duration) At least by the time of the actual take off of the aircraft.
    Long haul flights (more than 4 hours duration) At least 4 hours before arrival at the first airport in the Customs Territory of Turkey.
    Railway At least 2 hours before arrival at the customs office of entry in the Customs Territory of Turkey.
    Road traffic At least 1 hour before arrival at the customs office of entry in the Customs Territory of Turkey. If this is not possible, summary declaration shall be lodged within the 1 hour after the vehicle arrives at the customs office of entry.
     
    Question: What is arrival notification?

    Answer: In maritime and airline transportations, upon arrival in the first port of entry, the vessel operator must submit, for all shipments carried on the arriving vessel, a so-called arrival notification, allowing customs to identify all the entry summary declarations that were previously lodged for the shipments. As soon as the transportation vessel arrives at the customs office, the transporter shall send the arrival notification electronically to the customs office.
     
    Arrival notification is lodged in order to present the goods and the transportation vessel to the customs office. Hence; it must include required information to identify the entry summary declaration which is previously lodged. This required information is related to the goods and transportation in general. Arrival notification, in contrast to summary declaration, is given only by the transporter.
     
    Whereas in maritime and airline transportation, lodging an arrival declaration is compulsory, in road and railway transportations arrival declaration is considered as lodged when the goods are presented to the authorized customs office. 

    Question: In which circumstances shall the exit summary declaration be lodged and at which customs office?

    Answer: Except for special circumstances regulated in Customs Regulation Art. 61 exit summary declaration is lodged at customs office of exit (not the customs office of export). Additionally in case a customs declaration is asked for; summary declaration is not lodged. 

    Question: What is departure notification?

    Answer: While leaving the customs territory of Turkey, the operator or the representative of the transportation vessel lodges the departure notification to the customs office of exit (not the customs office of export). This notification is related to the departure of the vessel and all the shipments carried on the departing vessel.
     
    Under transit regulation in which a transportation vessel leaves the Customs Territory of Turkey through land border gates, departure notification is not asked for. Except from this, departure notification shall be lodged for all the transportation vessels leaving the Customs Territory of Turkey.
     
    Departure notification shall include; the customs declaration for the transported goods, substitute of customs declaration (if applicable), the information to detect the summary declaration and the information related to transportation.
     

  • Question: What is Transit procedure?

    Answer: Transit is a customs procedure that allows for the transport of goods within the customs territory of Turkey:
     

    • From a country to another country,
    • From abroad to Turkey,
    • From Turkey to abroad,
    • Between two internal customs.
    The regulations about Transit Procedure are:
     
    • Turkish Customs Code Articles between 84-92,
    • Turkish Customs Regulation Articles between 212-244,
    • Common Transit Convention,
    • Circular No: 2012/4
    • Communique No: 3,4,5,6 and 8
    Question: What is the Common Transit Procedure and its aims?
    Answer: The Common Transit Procedure (CTP) is used for the movement of goods between the 28 EU Member States, the EFTA countries (Iceland, Norway, Liechtenstein and Switzerland) and Turkey (since 1 December 2012) and Republic of Macedonia (since 1 July 2015) and Serbia (1 February 2016)
    . The legal basis of CTP is the Common Transit Convention (CTC) of 20 May 1987. CTP provides for customs and excise duties and other charges on goods to be suspended during their movement. Turkey became party to CTC since 1 December 2012.
    CTP has been developed, for both economic operators and customs administrations, into an instrument of commercial policy essential for facilitating and managing the huge growth of international trade in goods. This system allows that goods can be dispatched between the Community customs territory and EFTA countries with a minimum of formalities and with customs duties and national charges suspended.
     
    Question: What is NCTS?
    Answer: The NCTS (New Computerized Transit System) is a computerized transit system based on the use of advanced computer systems and the electronic processing of data. It provides a more modern and efficient management than the paper-based system. This system is used by Turkey since 2012, while it has been used by other contracting parties since 2005.
    Briefly, NCTS is a program in which each process -from submitting the transit declaration to discharging of the procedure- is performed in electronic media. Moreover, customs offices communicate not only with each other but also with economic operators via electronic messages; and also significant simplifications are available for reliable economic operators.
     
    Question: What are the main advantages of Common Transit Procedure?
    Answer:
    - Accelerating the process and simplification of procedures,
    - Non-paper based process (except for fallback procedure),
    - Benefiting from simplifications if certain conditions are provided,
    - Traceability of the guarantees,
    - Easier border crossing through Contracting Parties,
    - In case of using comprehensive guarantee, ensuring the release of Guarantees rapidly.
     
    Question: What is the difference between Common Transit Procedure and National Transit Procedure?
    Answer: National Transit Procedure is a transit procedure which allows movement of goods from a departure authority to an arrival authority both of which located within the Customs Territory of Turkey. On the other hand, Community transit is a customs procedure that allows movement of goods from one point in the Community to another. Within provisions of CTP, “T1” symbol is applied for non-Community goods and “T2” for Community goods. Also, “TR” symbol is applied for National Transit Procedure in Turkey.
     
    Question:  What are the simplifications within Common Transit Procedure? 
    Answer: Following an application by the holder of the procedure or the consignee, as appropriate, the competent authorities may authorise the following simplifications:
     
    1. Use of a comprehensive guarantee or guarantee waiver,
    2. Use of special type seals,
    3. Authorized consignor status,
    4. Authorized consignee status,
    5. Procedures specific to certain modes of transport:
    1. Goods carried by rail,
    2. Goods carried by air,

    Question: Who is the “Holder of the Procedure” and what are the Holder of the Procedure’s obligations?
    Answer: Holder of the procedure is the person who makes the common transit declaration or on whose behalf the common transit declaration is made.
    The holder of the procedure shall be responsible for all of the following:
    (a) presentation of the goods intact and the necessary information at the customs office of destination, within the prescribed time-limit and in compliance with the measures taken by the customs authorities to ensure their identification;
    (b) observance of the customs provisions relating to the common transit procedure;
    (c) unless otherwise provided for in the Convention, provision of a guarantee in order to ensure payment of the amount of the debt, which may be incurred in respect of the goods.

     
    Question: What is the comprehensive guarantee?
    Answer: A comprehensive guarantee covers several operations. The reference amount of the comprehensive guarantee shall correspond to the amount of the debt which may become payable in connection with each common transit operation in respect of which the guarantee is provided, in the period between the placing of the goods under the common transit procedure and the moment when that procedure is discharged. The customs office of guarantee shall establish the reference amount in cooperation with the holder of the procedure. The holder of the procedure may use a comprehensive guarantee or guarantee waiver, up to a reference amount. The guarantee instrument shall be retained at the office of guarantee which is Directorate General of Customs in Turkey.
     
    Question: What is authorised consignor?
    Answer: Authorised consignor is a person who is given the authorization to carry out common transit operations without presenting the goods at the office of departure which are the subject of the transit declaration.
     
    Question: What is authorised consignee?
    Answer: Authorised consignee is a person who is given the authorization to receive goods entered within common transit procedure and a transit accompanying document, at their premises or at any other specified place without presenting them at the office of destination.
     
    Question: How do I submit my transit declaration on NCTS?
    Answer: By using the Internet connection from any computer with internet connectivity, transit declaration shall be submitted electronically. It is not necessary to come to customs offices for submitting transit declarations. 
    Question: What is Transit Accompanying Document?
    Answer: Transit Accompanying Document is a document based upon the transit declaration data. After completion of customs procedure and before dispatching of goods, the customs officer at the office of departure retrieves and prints Transit Accompanying Document. Barcode and registration number called MRN are located at the top right side of this document.
     
    Question: What is EORI number?
    Answer: EORI is the abbreviation of the Economic Operator Registration and Identification scheme. It is an EU initiative that helps traders communicate with customs officials when they are importing and exporting goods.
    Importers and exporters are able to register for an EORI number which is valid throughout the EU.
     

  • 20 Ağustos 2019
    Question: What is export?

    Answer: Export is taking goods out of the Customs Territory of Turkey or to the free zones, in compliance with the current Export Regulations and Customs Regulations.

    Question: Who is exporter?

    Answer: Every legal person, natural person or joint-venture that owns tax ID number and is a member of related exporter association can be an exporter.

    Question: What is Export Regime?

    Answer: Export Regime is the regime underwhich the goods in free circulation are taken out of Customs Territory of Turkey with the purpose of export. 

    Question: Where and how are the goods to be exported declared?

    Answer: Goods to be exported from the Customs Territory of Turkey are declared to the authorized customs administration by the customs declaration. 

    Question: Is the customs declaration only way for the declaration of export?

    Answer: No; documents like oral declaration form, special invoice, victual list can also be used for the declaration of export, besides customs declaration. 

    Question: Can all goods be freely exported?

    Answer: All the goods, other than those whose exportation is prohibited by laws, decrees and international multilateral and/or bilateral agreements, can be freely exported within the framework of the Export Regime Decree. 

    Question: What are the restrictions on export imposed by Council of Ministers?

    Answer: Council of Ministers may prohibit or impose restrictions on the customs procedures of goods in order to protect public safety, morals, health, flora and fauna, environment, as well as, articles bearing artistic, historical and archeological value. 

    Question: For how long goods to be exported or re-exported can remain in temporary storage facilities?

    Answer: Goods to be exported or re-exported can remain in temporary storage facilities for one month. Additional time up to three months can be given by customs authorities when it is demanded, regardless of the registration of customs declaration. 

    Question: What kind of procedure is applied for the goods not taken from temporary storage facilities when one month time and the given additional time ends?

    Answer: For the goods not taken from temporary storage facilities in time, a notification is sent to the economic operator to take the goods within thirty days after the date of notification, otherwise, it is considered that the goods are abandoned to the customs. 

    Question: What does “Returned Goods” mean? What are the conditions and time periods for the relief of the returned goods?

    Answer: If the goods in free circulation which, having been exported from the Customs Territory of Turkey or from another point of the customs territories of the customs union to which Turkey is a party, are returned to that territory and re-released for free circulation within a period of three years, they obtain the returned goods status. The returned goods, upon request of the declarant, are relieved from import duties only if the goods are reimported in the state in which they were exported. The three-year period may be exceeded due to unforeseeable conditions and force majeur.
    The relief from import duties can not be granted in the case that:
    (a) The exported goods couldn’t be released for free circulation or be assigned of a customs-approved treatment or use due to the rules in force in the country of destination.
    (b) The exported goods are rejected by the importer since they are defective or do not comply with the terms of the contract,
    (c) The exported goods couldn’t be assigned of a treatment or use intended because of unavoidable reasons.
    And the proof of the circumstances by the documents, which are received from the buyer or authorized bodies out of the Customs Territory of Turkey, is required. 

    Question: How are the goods taken out of Customs Territory of Turkey?

    Answer: Goods, taken out of the Customs Territory of Turkey, are subject to the customs control and they are exported through predetermined routes under supervision of the customs administration.
    For the goods which are to be taken out of the Customs Territory of Turkey, a customs declaration or where lodging a customs declaration is not required a summary declaration is lodged at the customs administration of exit.
    The exit summary declaration is lodged by the carrier. Notwithstanding the obligations of the carrier, the exit summary declaration may be lodged instead by one of the following persons:
    (a) the exporter or consignor or other person in whose name or on whose behalf the carrier acts,
    (b) any person who is able to present the goods in question or have them presented at the customs administration of exit.
    In addition, an exit notification is lodged by the carrier or the representative of the carrier at the customs administration of exit. 

    Question: What are the provisions for bunkering and victualing activities?

    Answer: Delivery of fuel, oil and victuals to the sea-going vessel and aircraft shall be deemed as exportation. It is possible that the list of fuel, oil and victuals shall be accepted as customs declaration and customs procedures shall be executed by these documents. 

    Question: What is “Export Without Returns”?

    Answer: Export without returns means the export of the goods without being paid in any return. Procedures and principles related to this kind of export is determined by the Export Without Returns Communique Numbered 2008/12. 

    Question: What kind of customs penalties related to the export transactions are there?

    Answer: There is a variety of administrative fines in regard to the kind of circumstances related to the export in the Customs Law Numbered 4458. 

    Question: What sort of actions related to exportation are considered as smuggling?

    Answer: Within the framework of the Anti-Smuggling Law Numbered 5607, below mentioned actions are considered as smuggling:
     

    1. Taking goods whose exportation is prohibited by laws, decrees and international agreements out of the country
    2. Illegal actions like inconsistencies among the documents, or false declaration on type, quantity, qualification and/or value of the goods to be exported, or fictitious export, in order to benefit from support programs such as promotions, subsidies or tax refund. 
    Question: What is Strategic Trade Controls (STC)?

    Answer: Government laws, regulations and activities to regulate the transfer or trade in items that can be used to produce or deliver weapons of mass destruction (WMD) & other defense-related items. 

    Question: What is the purpose of Strategic Trade Controls?

    Answer: Non-proliferation of WMD and related strategic goods is the main purpose of STC efforts. 

    Question: What is a Weapon of Mass Destruction (WMD)?

    Answer: It is a weapon that can kill and bring significant harm to a large number of humans. There are 3 types of WMD; nuclear, chemical and biological weapons. 

    Question: What does strategic goods mean? What are the examples of it?

    Answer: Items & related software & technologies capable of being used to develop, produce, operate, stockpile, or acquire WMDs. Conventional arms & military equipment, dual-use items with both civilian & military applications, such as, certain electronic components, machine tools, imaging cameras, lasers, chemicals. 

    Question: What does dual-use item mean?

    Answer: It is an item that can be used for both civilian and military purposes. For example, some chemicals which can be used for production of medicine can also be used for production of chemical weapons. 

    Question: What is non-proliferation?

    Answer: It is all the efforts to prevent proliferation of items & related software & technologies capable of being used to develop, produce, operate, stockpile, or acquire WMDs through “brokering” and “global supply chains”. 

    Question: What are the international arrangements on STC?

    Answer: There are international agreements and multilateral export control regimes on STC. The main international agreements are; International Atomic Energy Agency, Nuclear Non-Proliferation Treaty, Biological Weapons Convention, Chemical Weapons Convention and multilateral export control regimes are; Zangger Committe, Nuclear Suppliers Group, Australia Group, Missile Technology Control Regime, Wassenaar Arrangement.
    Turkey, is a party to all those international agreements and multilateral export control regimes. 

    Question: Which legislation is in force in Turkey for strategic goods?

    Answer: There are three institutions (Ministry of Defense, Ministry of Economy and Turkish Atomic Enegy Institution) serving as permission authority for strategic goods and each has its own legislation in compliance with international arrangements to which Turkey is a party. 

    Question: Can the strategic goods be exported freely?

    Answer: According to the legislation, export of military items is subject to the permission of Ministry of Defense; export of dual-use items is subject to the permission of Ministry of Economy and export of nuclear and nuclear dual-use items is subject to the permission of Turkish Atomic Energy Institutiton. 

    Question: I don’t know whether my product is strategic or not, what should I do?

    Answer: You can apply for information in written or oral form to the related institution with respect to the sort of your product. However, you need to know that the related institution will need the documents showing technical specifications of the product and the buyer to do its evaluation. 

    Question: I am sure that my product is not strategic, still a permission is required by customs, why?

    Answer: As part of “catch-all” approach, even if the goods which are to be exported are not in the control lists, a permission can be required in the case that there is a doubt about usage of the goods for the production of WMDs as a result of the evaluation with respect to the country of destination, buyer and the purpose of use.

     

  • Question: What is the twelve digits code used in Turkish Tariff Nomenclature called and what do the numbers in this code mean?
    Answer: The twelve digit code used in Turkish Tariff Nomenclature is called “Customs Tariff Statistics Positions (GTIP)”. The first six digits of this code indicate Harmonized System (HS) code, which is used within the World Customs Organization member countries, 7-8th digits indicate Combined Nomenclature Code, which is used within the European Union Member Countries, 9-10th digits indicate national subheadings which has opened because of our country’s different tax applications, and 11-12th digits indicate the statistical codes.
     
    For example; 
                           540761             90                          90                                    11
                          HS Code       CN Code       National Subheading           Statistical Code 
     
    Question: What does the BTI (Binding Tariff Information) mean?
    Answer: BTI is an administrative decision issued by Ministry of Trade (General Directorate of Customs) or authorized Regional Directorates of Customs and Foreign Trade on written request related to the classification of the goods in Turkish Tariff Nomenclature. 
     
    Question: Is any payment required to get a BTI?
    Answer: BTIs are supplied to the applicant free of charge.  However, where special costs are incurred by the customs administrations, in particular as a result of chemical analyses or expert reports on goods, or the return of the goods to the applicant, he may be charged the relevant amount. 
     
    Question: How can the BTI application form be accessed?
    Answer: The BTI applications are made to authorized Regional Directorates of Customs and Trade with an appropriate application form takes place in the Appendix number One of Implementing Provisions of Customs Law. 
     
    Question: Where is the BTI application made?
    Answer: The BTI applications are made to the Regional Directorates of Customs and Trade with a BTI application form. Currently the Regional Directorates of İstanbul, Aegean, Central Anatolian, Central Mediterranean, Eastern Marmara and Uludağ (which contain customs laboratories within) are authorized to issue BTIs. 
     
    Question: Which documents and information must BTI applications involve?
    Answer: BTI applications must involve the following information and documents:
    a) Name and address of the right holder,
    b) In case of applicant is not the right holder, name and address of applicant,
    c) A detailed description of the goods which is required to determine the place of the goods in the Turkish Tariff Nomenclature
    d) A copy of customs declaration and its attachments, in case of goods which will be classified formerly imported or exported by the holder.
    e) Sample, photographs, plans, sketches or other available documents related to the goods which will help to determine the correct place in the Turkish Tariff Nomenclature to the customs authorities (If the information is in a foreign language, the approved translation by the certified translation offices is required).
    f) Substantiating documentation (that wasn’t used for any customs declaration before) that import or export of the goods is actually intended (like proforma invoice, binding contract on the purchase or sale of the goods, etc.)
    g) Information related to the issues if that are wanted to be confidential. 
     
    Question: Who can benefit from the issued BTI for how long?
    • Only the right holder can benefit from the Binding Tariff Information. BTI binds customs authorities only about the tariff position of the goods and only about the goods that are subject to customs procedures which will be completed after the date of issue. So BTI holder have to prove that the goods to be declared correspond the ones described in the BTI in every respect. BTI is valid for a period of 6 years from the date of issue. 
    Question:
    Answer: If the BTI is based on inaccurate or incomplete information from the applicant, it is annulled. The annulment decision shows its effects starting from the day of annulment decision.
     
    Question: In which case does the BTI become invalid?
    Answer: BTI becomes invalid in these cases:
    a) If an amendment is made in the Turkish Tariff Nomenclature and the information no longer conforms to the provisions laid down thereby,
    b) If the BTI is no longer compatible with the amendments in the decisions of the World Customs Organization regarding the nomenclatures, explanatory notes and tariff headings with which the Republic of Turkey obliged to adopt,
    c) If the right holder is notified of the revocation or amendment of the BTI.
     
    Question: Can an invalid BTI still be used?
    Answer: 
    • It is possible to use an invalid BTI in some cases on the condition that it isn’t based on wrong or missing documents. If the right holder proves that he concluded a binding contract related to purchase or sale of the goods based on the BTI before it becomes invalid, they can use it for a 6 month time period beginning from invalidation date. If an import, export or advance fixing certificate is declared during the customs procedures of the goods, the period of six months is replaced by the period of validity of the certificate. 
    Question: Are the tariff positions (which fall within the documents like invoices, waybills, etc.) used in EU member countries or third countries binding in our country?
    Answer: These tariff positions are not binding in our country. However, they have a guiding nature for determining the tariff position of the goods fall within those documents. It should be noted that the first 6 digits of the tariff position is the same within the countries that implement the “International Convention on the Harmonized Commodity Description and Coding System” (which Turkey is also a signatory country)  and the first 8 digits are the same within the EU member countries.
     
    Question: How can the valid Turkish Tariff Nomenclature be accessed?
    Answer: 
    • The Turkish Tariff Nomenclature is accessible from the “Tariff Nomenclature” icon falls within the heading “Data Bank” over the website of our General Directorate, ggm.ticaret.gov.tr. The Tariff Nomenclature can be downloaded on a position basis.
    Question: Is it possible to have an access to the issued BTIs?
    Answer: The issued BTIs are accessible from the “Binding Tariff Information” icon falls within the heading “Online Services” over the website of our General Directorate (ggm.ticaret.gov.tr). However, this link allows only to view the Customs Tariff Statistic Positions (GTIP) that the article is classified in, the reference number of the BTI and the definition and the picture of the goods. 
     
    Question: How can I have information about the Customs Tariff Statistic Position (GTIP) of an article and the related tax rates?
    Answer: Demands related to tariff classification of goods are not covered by the General Directorate of Customs. A Binding Tariff Information application can be made to the Regional Directorates of Customs and Trade due to the “Customs Communiqué (Tariff-BTI) No:14” published in Official Journal 03/06/2016 dated and 29731 numbered. Also it is possible to make a Tariff Information application to these Directorates due to the “Customs Communiqué (Tariff) No:11” published in Official Journal 07/11/2008 dated and 27047 numbered.
     
    It is possible to get information related to the tariff classification of the goods from the Turkish Tariff Nomenclature, Explanatory Notes to the Harmonized System, Explanatory Notes to the Combined Nomenclature, Compendium of Classification Opinions and various classification opinions (These documents are available as Decree, Communiqué, and Circular in our website).
     
    To obtain information about the tax rates and foreign trade measures applied to the goods, the application must be made to the relevant establishments. For example; customs duty rates can be learned from General Directorate of Imports; special consumption tax (ÖTV) and value added tax (KDV) rates can be learned from Ministry of Finance. The tax rates fall within the Turkish Tariff Nomenclature are not used in practice. 
     
    Question: How can I have access to the legislation that is related to tariff classification published in the Official Journal by Ministry of Customs and Trade?

    Answer: The legislation published in the Official Journal by our Ministry is as following:
     
    1. Customs Communiqué (Tariff - Classification Decisions – EU Regulations on Classification) (No:1) published in the 12.07.2004 dated and 25520 and numbered OJ.
    2. Customs Communiqué (Tariff – Classification Decisions) (No:10) published in the 11.07.2007 dated and 26579 numbered OJ.
    3. Customs Communiqué (Tariff – Tariff Information) (No:11) published in the 07.11.2008 dated and 27047 numbered OJ.
    4. Customs Communiqué (Tariff – Classification Decisions) (No:11) published in the 24.07.2009 dated and 27298 numbered OJ.
    5. Customs Communiqué (Tariff – Classification Decisions) (No:12) published in the 12.09.2010 dated and 27697 numbered OJ.
    6. Customs Communiqué (Tariff – Classification Decisions) (No:4) published in the 07.11.2004 dated and 25636 numbered OJ.
    7. Customs Communiqué (Tariff – Classification Decisions) (No:8) published in the 27.07.2005 dated and 25888 numbered OJ.
    8. Customs Communiqué (Tariff – Classification Decisions) (No:9) published in the 28.07.2006 dated and 26242 numbered OJ.
    9. Customs Communiqué (Tariff – Classification Decisions) (No:13) published in the 04.11.2011 dated and 28105 numbered OJ.
    10. Customs Communiqué (Tariff – Classification Decisions) (No:14) published in the 05.11.2011 dated and 28106 numbered OJ.
    11. Decree on Implementation of Classification Opinions according to the International Convention on the Harmonized Commodity Description and Coding System (2015/8228) issued in the Official Gazette dated 19.11.2015 and no. OJ 29537.
    12. Customs Communiqué (HS Explanatory Notes) (No:3) published in the 15.02.2017 dated and 29980 numbered OJ.
    13. Customs Communiqué (Tariff – Classification Decisions) (No:15) published in the 14.06.2013 dated and 28677 numbered OJ.
    14. Customs Communiqué (Tariff – Classification Decisions) (No:16) published in the 14.12.2013 dated and 28851 numbered OJ.
    15. Customs Communiqué (Tariff – Classification Decisions) (No:17) published in the 12.10.2014 dated and 29143 numbered OJ.
    16. Customs Communiqué (Tariff – Classification Decisions) (No:18) published in the 24.01.2015 dated and 29246 numbered OJ.
    17. Customs Communique (Tariff – Classification Decisions) (No:20) issued in the Official Gazette dated 06.11.2015 and no. OJ 29524
    18. Customs Communique (Tariff – Classification Decisions) (No:22) issued in the Official Gazette dated 19.11.2015 and no. OJ 29537
    19. Customs Communique (Customs Tariff Nomenclature Explanatory Notes) (No:3) issued in the Official Gazette dated 22.03.2016 and no. OJ 29661
    20. Customs Communique (Tariff – Classification Decisions) (No:23) issued in the Official Gazette dated 26.04.2016 and no. OJ 29695
    21. Customs Communique (Tariff) (No:14) issued in the Official Gazette dated 03.06.2016 and no. OJ 29731.
    22. Customs Communique (Tariff – Classification Decisions) (No:24) published in the 26.11.2016 dated and 29900 numbered OJ,
    23. Customs Communique (Tariff – Classification Decisions) (No:25) published in the 21.03.2017 dated and 30014 numbered OJ,
    24. Customs Communique (Tariff – Classification Decisions) (No:26) published in the 02.11.2017 dated and 30228 numbered OJ,
    25. Customs Communique (Tariff – Classification Decisions) (No:27) published in the 05.12.2017 dated and 30261 numbered OJ
     
     

  • Question: Why is the submission of the invoice required in transports carried out in the TIR System?

    Answer: Without prejudice to the provision of 11th Article of the Turkish Customs Law related to the information or document request, submission of the invoice is not required in case detailed definition that fully identifies the goods is written in 10th column of TIR Carnet. However, it is mandatory to add the invoice to the TIR Carnet if there is not any definition that fully identifies the goods. 

    Question: What kind of procedure should be followed if country of destination declared in the TIR Carnet is different from the country written in attached documents such as CMR, invoice etc.?

    Answer: According to the Road Transport Regulation (Ministry of Transportation, Maritime Affairs and Communication), third country transport means the transport of goods and passengers loaded in a country and unloaded in a second country by a vehicle registered in a country other than that in which the transport originates or terminates. If country of destination declared in the TIR Carnet is different from the country written in attached documents, that transport is considered as a third country transport and submission of a third country transit permit is mandatory.

    Question: Under which circumstances the escort of road vehicle is used?  

    Answer: Vehicle Tracking System (VTS) shall be used if the amount of import or export duties and taxes exceed the amount of guarantee (Euro 60.000) or there is any denunciation about possible smuggling, intelligence, strong doubt or risk data on the transport operator and goods. However, if there are enough VTS devices in Customs office, VTS is preferred instead of escort of vehicle. Customs office may prescribe escort when there is not any VTS devices.

    Question: Why is TIR Carnet holder is held responsible for offence committed by the driver of vehicle?

    Answer: According to Article 1/o of the TIR Convention, the term “holder” of a TIR Carnet shall mean the person to whom a TIR Carnet has been issued in accordance with the relevant provisions of the Convention and on whose behalf a Customs declaration has been made in the form of TIR Carnet indicating a wish to place goods under the TIR procedure at the Customs office of departure. He shall be responsible for presentation of the road vehicle, the combination of vehicles or the container together with the load and the TIR Carnet relating thereto at the Customs office of departure, the Customs office en route and the Customs office of destination and for due observance of the other relevant provisions of the Convention.
     
    According to Article 10 of the “Declaration of Engagement by the Transport Company for Admission to the TIR Customs System and Authorization to Use Ordinary TIR Carnets”, which is signed by the holder of the TIR Carnet, the transport company is responsible for the acts and omissions of his staff, agents and servants as though they were his own acts and omissions.
     
    As a result, TIR Carnet holder is responsible for the offences committed by the driver, representative or other person got service for the transport even though he would not have knowledge on the offences. This situation do not prevent TIR Carnet Holder from implementation of administrative sanctions.

    Question: What kind of procedure should be followed if the firm has a transport operation before starting date of temporary exclusion and this transport operation has not been completed yet, when a firm was excluded from the TIR System?

    Answer: After the starting date of temporary exclusion, it is possible to enter data manually to Volet-2 page of TIR Transit Tracking Program by customs officers regarding transport operation already started in Turkey and unterminated before exclusion date. In other words, after the starting date of temporary exclusion, Volet-2 page of TIR carnet can be registered while Volet-1 page of any TIR carnet that belongs to the firm cannot be registered.

    Question: What kind of procedure is required if the TIR Carnet Holder demands to use the same TIR Carnet for returned goods. 

    Answer: According to the Communiqué Relating to TIR Procedures the second paragraph of Article 19; TIR Carnet is valid for a single transport operation. Therefore, it is not possible to use the same TIR Carnet returned goods.

    Question: How are heavy or bulky goods carried in the TIR System?

    Answer: To transport heavy or bulky goods, a special type of TIR Carnet can be used that the cover and all vouchers of it shall bear the endorsement “HEAVY OR BULKY GOODS” in English or “MARCHANDISES PONDÉREUSES OU VOLUMINEUSES” in French. For the transport of a mixed cargo consisting of both standard goods and heavy or bulky goods, separate TIR Carnets are required for both type of goods. Moreover, a special permit is required for transport of heavy or bulky goods acquired from Ministry of Transportation, Maritime Affairs and Communication Road Transport.

    Question: What kind of a procedure should be followed for the TIR Carnets which are exceeded the validity dates?

    Answer: The TIR Carnets which are exceeded the validity dates do not accepted by Custom Offices. However, if the TIR operation is started while the TIR Carnet is still valid, it can be used for the rest of the TIR operation even if the validity of TIR Carnet ends during this period. If an expired TIR Carnet is accepted by Custom office of departure by mistake and the other custom office of TIR operation realizes this situation, TIR Carnet shall be terminated immediately.

    Question: How is transit duration calculated? What kind of procedure should be followed if duration of headway is exceeded?

    Answer: According to the Communiqué Relating to TIR Precedures; for the longest distance, transit duration of vehicle forwarding to custom office of destination or exit, is determined by custom office of entry or departure;
    A)    In April, May, June, July, August and September maximum 144 hours,
    B)    In October, November, December, January, February and March maximum  192, hours
    If transit duration determined by custom office of entry or departure is exceeded, irregularity charge is imposed according to 241th Article of Custom Law.

  • 17 Şubat 2020
    Question:  Who Is A Customs Broker And What Does He/She Do?
     

    Answer: Real and legal persons who want to have transactions in the Customs Offices can make their own customs declarations, as well as private sector employees who are specialized in this field can  make declarations. Customs brokers also provide consultancy services on customs and foreign trade issues.

    Question:  Is It Necessary To Appoint a Customs Broker?

    Answer: No. Persons may fulfill their own customs transactions, or they may hire a customs broker with a power of attorney issued by a notary public. 

    Question:  Are Customs Brokers Government Officials?

    Answer: No. Customs Brokers are private sector employees. Their services are subject to a fee.

    Question: How Do We Know If A Person Is A Customs Broker?

    Answer: Customs Brokers are given a “Customs Brokerage Certificate” by The Ministry of Trade. You may ask Customs Brokers to show their certificates.

    Question:  What is the Advantage of Working with a Customs Broker?
     

    Answer: Since the Customs and Foreign Trade Legislation includes many technical issues such as value, origin, customs tariff and digital applications, customs brokers may help you to avoid any wrongdoing in customs transactions.

    Question: What Should I Ask When Working With a Customs Broker?
     

    Answer: If a declaration is to be made to the customs administration, please ask him

    • to give information about possible risks and consequences,
    • what information and documents are required for this declaration,
    • how much tax and tax-like payments should be made,
    • and all matters that come to your mind.
    Question: Is there any standard in Customs Brokers’ Fees?
     

    Answer: Yes. Customs Brokers cannot work below fees determined by the Minimum Fee Communiqué published at the official gazette every year. The related Communiqué can be accessed on the website of The Ministry of Trade. It is advised to check what the fee requested by customs brokers covers.




Eminoğlu Gümrük Müşavirliği Tic. Ltd. Şti.

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Phone: +90 (262) 528 65 60

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E-mail: info@emngumruk.com