The Export Regime is the regime in which the provisions regarding the exit of the goods in free circulation out of the Turkish Customs Territory for export purposes are applied.
Goods to be exported from the Customs Territory of Turkey are declared to the authorized customs administration with the customs declaration regarding the export.
In addition to the export declaration, the verbal declaration form, the special invoice and the list of provisions, and the customs procedures of the goods that are allowed to be exported are carried out with these documents.
The export of all kinds of goods from Turkey is free, except for the provisions of prohibitions and restrictions established by international or bilateral agreements, laws, statutes and decrees.
The Council of ministers, public morality, public order, public safety, human, animal, and Plant Health and life protection of artistic, historic, or archaeological value, the protection of national treasures, on the grounds of protection of intellectual and industrial property rights of the goods to a customs approved treatment or use, or to place restrictions may be subjected to a ban.
In addition, trade with Turkey, Customs, transport, and the signed agreements are not part of the contract unilaterally or partially or completely void has left before the end of the period of Turkish land, air, and sea vehicles and imposes restrictions or prohibitions against them from foreign countries about goods and vehicles that implement the different processes, corresponding to including different processes or different tariffs or restrictions and the ban to put the application by the Council of ministers.
The exported goods are considered to have been de facto exported provided that they retain their status and nature at the time of registration of the customs declaration related to it exactly when they leave the customs control and thus leave the Customs Territory of Turkey.
In the event that the actual export takes place, the customs control over the exported goods ceases.
Goods brought to temporary storage places for export or re-export purposes may remain there for a month. If an extra additional period is requested within this period, regardless of whether the declaration has been registered in respect of the said item, an additional period of up to three months may be granted by the customs extra supervisor.
By notifying the customs officer of the goods in question, the goods must be removed from the temporary storage location within 30 days from the date of notification; otherwise, it will be notified that this item will be considered abandoned at customs. If it is not removed from the place within this period, the item is considered abandoned at the customs office and the transaction is made by the liquidation provisions. If there is a registered declaration regarding this item, it is canceled.
An item in free circulation acquires the status of a returned item if it is returned to free circulation within three years after it has been definitively exported from the Customs Territory of Turkey or from another point of the customs union customs zones that Turkey is included in my agreements. The exemption from the specified import duties is recognized if the returned goods are re-imported in the same way at the time of export without changing the same. The Returned Item is exempt from import duties at the request of the declarant. The three years may be extended in case of unforeseen circumstances or force majeure.
Certain exported goods; due to the legislation in force in the country where it is sent, enter the free circulation of failure to supply or use, to be defective for reasons of lack of compliance with the provisions of the contract or accepted by the receiver, not for reasons of its intended use are in the hands of the exporter, for reasons he can not come back if the situation outside the customs territory of Turkey or turkey from the receiver must prove to documents from outside the customs territory of the customs authorities authorized institutions.
In case the declared goods cannot be exported in full, the amount exported by the duty officers is recorded in the declaration, and processing is carried out by Article 192 of the Customs Regulation on this issue. Scope of non-exported declaration A new declaration must be issued for the goods.
Except for smuggling acts, the provision of paragraph (j) of paragraph 3 of Article 241 of the Customs Code applies to differences of type, type, quantity, or value exceeding 10% of the exported goods.
Customs clearance of goods whose export is subject to prior authorization or mandatory standard and commercial quality controls, as well as goods whose export requires special documents by special laws or other regulations, is performed by the procedures and principles established by the relevant legislation when conducting customs clearance.
Goods leaving the Customs Territory of Turkey are subject to inspections by customs authorities following the applicable provisions, and they are exported through predetermined routes and under the supervision of customs.
A summary declaration is provided to the customs authority by the carrier or its representatives about the goods leaving the Customs Zone of Turkey. In addition, an exit notification containing the information necessary to determine the customs declaration, the document replacing the declaration, or the summary declaration, as well as information related to transportation, may be used for vehicle exit operations. The operator or representative of the vehicle used to leave the Turkish Customs Zone informs the customs administration of the exit of the vehicle until the moment it leaves the Turkish Customs Zone. The exit notification can be issued through the data processing technique to cover all the goods carried in the vehicle.
The export of fuel, oil, food, operating and equipment goods in free circulation to ships, boats, and other watercraft and airships that will go on an external expedition is subject to export, and the list to be issued for customs declaration is considered a declaration, and it is possible to carry out customs clearance of goods with these documents.
It is the removal of goods from abroad without paying in return.
The application procedures and principles for free export have been determined by the Export: Free Export Communiqué No. 2008/12 published in RG No. 26934 dated 12/07/2008.
First, by a paragraph of the 1st article 241 of the customs law, the customs law and the secondary legislation issued based on delegated by this law, brought by those who act contrary to the provisions of, 76 seventy-six TL (this amount each year increased at a rate of revaluation is determined by Tax Procedure Law No. 213.)a penalty for irregularities is applied.
Secondly, the 3rd paragraph of Article 241 of the same law (J) under this clause for anti-trafficking provisions of law, without prejudice to export goods declaration and reviewed according to the documentation, in the amount or more than 10% difference in case of irregularities in paragraph 241 of the 1st article of the law the penalty is doubled the amount of money.
Thirdly, about the goods subject to the export regime, as a result of the declaration made, inspection and inspection or control;
- If it is determined that the export of the goods is prohibited by general regulatory administrative procedures, an administrative fine of twice the customs value of the goods is imposed.
- If it is determined that the export of the goods is subject to a license, condition, permit, restriction, or certificate of conformity or qualification issued by certain organizations, but not subject to a certificate of conformity and qualification, or if the document is declared as received, an administrative fine is imposed as well as the customs value of the goods.
Fourth, Article 239 of the same Law .according to the article, goods exempt from export duties, or customs from other places outside the gates of those who attempt to do so illegally exported, such goods customs formalities from the dormitory with the ones of those who attempt it without having the question in the case of exports of goods, fob fined at a rate of one-tenth of the value is taken. Those who remove the goods that can be exported with the payment of customs duties from the Customs Territory of Turkey without undergoing customs procedures or without paying customs duties in whole or in part pay an administrative fine of two times these taxes, as well as customs duties on the goods.
According to the Anti-Smuggling Law No. 5607, the acts of smuggling in this context can be listed as follows:
a) To remove the goods from the country, the export of which is prohibited by law
b) To show that the export has taken place even though it has not taken place, or to provide unfair interests by showing the type, quantity, safe, or price of the exported goods differently and taking advantage of incentives, subsidies, or monetary refunds following the provisions of the relevant law.
As stated in Article 8 of the import regime decree, by the provisions of Tax Procedure Law Tax under the provisions of applicable legislation and, given the number of every natural or legal person making a saving recognized by the authority of legal persons, partnerships can carry out import operations. However, there is no requirement to have a tax number on imports based on special agreements, on imports of books and other publications, and on imports of goods that are allowed for retail sale by our Ministry at international fairs and exhibitions opened in our country.
The entry of goods arriving in the Customs Territory of Turkey into free circulation is possible by implementing trade policy measures, completing other operations envisaged for the import of goods, and collecting taxes that must be paid by law.
A summary declaration is issued for goods brought to the Customs Zone of Turkey, except for goods transported by vehicles that pass through the territorial waters or airspace of the Customs Zone of Turkey without stopping within the customs zone. The summary declaration is issued before the goods are brought to the Customs Territory of Turkey.
The goods arriving at the Customs Zone of Turkey are submitted to customs by the person who brought them or, depending on the situation, the person who assumes responsibility for transportation after the arrival of the goods. The person presenting the goods to customs shall associate the goods with the summary declaration or customs declaration submitted earlier.
The goods submitted to customs are assigned a customs-approved operation or use.
For an item covered by a summary declaration, a customs-approved transaction or use is determined, and transactions related to it are completed within 45 days from the date of issuing a summary declaration for an item that arrives by sea, and for an item that arrives by another route, within 20 days from the date of issuing a summary declaration.
An item has the status of a temporarily stored item until it is subject to a customs-approved transaction or use after its submission to customs, and it is called so, and a temporarily stored item can only be stored where the customs authorities deem it appropriate and under conditions established by these administrations.
Any of the operations of subjecting goods to a customs regime, entering a free zone, re-exporting, destroying, and leaving customs outside the Turkish Customs Zone are called customs-approved operations or use.
An item that wants to be subject to a customs regime is declared to the authorized customs office by this regime. A customs declaration can be made in writing, through a computer data processing technique, orally, or through any savings in which the owner of the goods expresses his desire to subject this item to a customs regime.
A written declaration in the usual way is made by a customs declaration, this is a declaration of intentional free circulation from this declaration issued by a person who will strictly import a commercial product. However, the declaration must be made through a computer data processing technique.
Customs duties arising from the import of goods are notified to the obligee on the declaration of entry into free circulation, and by the trade policy measures to be applied, permits and compliance documents required by other foreign trade legislation must be added to the declaration of entry into free circulation.
Firstly, the Turkish Customs Tariff Schedule can be accessed here. (https://www.mevzuat.gov.tr/MevzuatMetin/20.5.3345.pdf)
Customs duty: Our Ministry is determined by the Decision on the Import Regime published by the General Directorate of Imports, and Extra lists attached to this Decision can be accessed here. https://www.mevzuat.gov.tr/MevzuatMetin/20.5.3350.pdf
Housing Development Fund: import regime decree numbered list Oct III (processed agricultural products) and IV numbered list (Fish and other seafood), which may be applicable to the housing development fund amount/percentage of okt import regime decree from the list again (https://www.mevzuat.gov.tr/MevzuatMetin/20.5.3350.pdf) can be learned.
Value Added Tax: Click here for information about VAT payable on imports. (http://www.gib.gov.tr/node/108756)
Extra financial obligation: Additional financial obligation for the goods to be imported from here (https://ticaret.gov.tr/ithalat/ticaret-politikasi-savunma-araclari/korunma-onlemleri/yururlukteki-onlemler) can be accessed.
The legislation of the goods to be imported varies depending on the nature of the goods in question, however, as a general framework, it is possible to access general information about the import of the goods from the legislation page of our Ministry.
For example, if the product to be imported is an electronic product, it will also be appropriate to obtain information by contacting the Ministry of Industry and Technology. It should be known that it is also possible to encounter legislative practices that fall within the scope of the duties of more than one Ministry depending on the nature of the goods that want to be imported.
To find out the documents that need to be submitted to the customs administration for the import of an item, Customs Tariff Statistical Position (CTSP) information is needed, as well as at the stage of learning the goods tax. Prohibition of entry of imported goods into the country, permission, quota, application of specialized customs, etc. subject to restrictions, standards, inspection certificate, inspection certificate, health certificate, analysis report, CE certificate has been requested by the administration to investigate whether documents such as customs, if any, in this context, it is necessary to make preliminary preparation. According to this information, our Ministry (ticaret.gov.tr ) and/or it is possible to access the official Internet pages of the relevant Institutions.
The authority to determine the prohibited goods to be imported into the Customs Territory of Turkey primarily belongs to the General Directorate of Imports of our Ministry. In this context, the import of certain wastes in terms of environmental protection (Communique on Import Control of Wastes Controlled in Terms of Environmental Protection), chemicals (Communique on Import Control of Chemicals Controlled in Terms of Environmental Protection), and some scrap (Communique on Import Control of Metal Scrap Controlled in Terms of Environmental Protection) is prohibited. Click here (https://www.mevzuat.gov.tr/#tebligler ) it is possible to reach.
For transactions to be carried out within the framework of the import regime, the procedures and permits that must be obtained from the relevant institutions of our Ministry of Import
By the General Directorate and the General Directorate of Product Safety and Supervision
published Import Communiqués and Product Safety and Inspection Communiqués
it is organized within the scope of. Permission to import within the scope of these communiqués
the goods that need to be taken and the information of the relevant Ministries are listed below:
The controls to be applied to the item to be imported depend on the nature of the item
according to differences. According to the legislation on these controls, the economy
It is possible to reach the Ministry‘s web address. However, the conducted
controls are carried out according to the nature of the goods in the field of duties of more than one Ministry
it can enter. For example, in the Ministry of Health or the Ministry of Agriculture and Forestry
for a large number of goods, control is exercised at the import stage.
According to the legislation on product safety and inspection and technical regulations in this regard
again, our Ministry https://www.ticaret.gov.tr/urun-guvenligi from the web address
can be reached.
According to Article 7 of the Decision on the Import Regime, all types of old, used, renewed, defective (defective), and recumbent (lost durability over time) goods are subject to the permission of the General Directorate of Imports of our Ministry of Import. However, ( https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=36159&MevzuatTur=9&MevzuatTertip=5) Appendix 1 is the list that allowed the importation of goods.
Parallel import is called the legal import of an original product by another person/company other than its distributor in that country.
Parallel imports are free by the decisions of the Supreme Court and the Competition Board, and no legislation or control may prevent the original product from entering free circulation, but if the imported product is fake, it is processed by Article 57 of the Customs Code.
Our Ministry (https://ticaret.gov.tr/istatistikler/bakanlik-istatistikleri) can be accessed from the web page.
The European Union, in order to reduce the production cost of its industrialists within the framework of the "Suspension Regime", suspends the customs duties of certain products, which are raw materials and intermediate products that are not produced in its own customs territory, and collects taxes under the Common Customs Tariff for the import of these products from third countries. The list of goods created in this framework in the European Union has been reflected in our national legislation with the addition of the list no. V to the Import Regime Decision. Even though the goods in the said list are classified in the same tariff as the goods in the list II attached to the Regime Decision, the goods in the list V are different from the goods in the same tariff in the list II with their purpose of use and additional technical features. The purpose of use and properties of the goods in the list V are described in detail. If an item is included in both the list II and the list V, the rate in which the customs tax rate is lower is applied.
(https://ticaret.gov.tr/ithalat/askiya-alma-ve-tarife-kontenjani)
By Article 181 of the Customs Regulation; the import of the goods is dependent on the license, permit, certificate of conformity, or information that replaces these documents, which must be submitted or declared by certain institutions and which must be submitted or declared to the customs administration, during the inspection procedures or in the controls made after the delivery of the goods, the goods are not subject to documents or information, or the document or information When it is determined that a declaration has been made as if it has been received, the obliged party is directed to the relevant institution to ensure that the necessary controls are carried out.
If the result of a negative inspection is received as a result of the guidance or information made to the relevant institution, or if the goods are shown as if they were made without the necessary import controls, a penalty is applied by Article 235 of the Customs Law.
The dictionary meaning of the word re-export is “place of exit”. By a rough definition, a private return, which is often used in customs procedures, means “the return of an item to the place where it came from (to the country of origin/country of trade)”. The procedures for the private return of goods are carried out within the framework of the General Communiqué on Customs (Private Return) (Serial No. 2) (Serial No. 3) (Serial No.4).
In this context, the private return of imported goods can only be carried out if it carries any of the following conditions;The return of goods that do not comply with any of these conditions is completed by the export or re-export provisions.
Taxes on Vehicles: To determine customs duties on vehicles, it is first necessary to know the 12-digit customs tariff statistical position (GTIP) in which this item is classified. Passenger vehicles are at tariff position 87.03 and commercial vehicles are at tariff position 87.04. To determine the taxes, it is also necessary to know the sub-expansions in which the goods are classified.
to be classified in the 87th chapter of the Turkish Customs Tariff Schedule, customs duty vehicles here (https://www.mevzuat.gov.tr/MevzuatMetin/20.5.3350.pdf) accessible. Vehicles are generally subject to VAT (18%).
Import Controls: The conformity letter issued by the Ministry of Industry and Technology or the institution or organization authorized by it for the import of vehicles by the controls is required by the customs authorities for the registration of customs declarations.
As with all types of used goods, the import of used construction equipment is also subject to the permission of the General Directorate of Imports of our Ministry. To learn the conditions related to the permit, first of all, it is necessary to know the CTSP of the machine to be brought.
organized by our ministry, the Directorate General of imports and revamped used in the provisions relating to the importation of goods (https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=36159MevzuatTur=9MevzuatTertip=5) used goods that can be imported or renewed, is given relating to.
For goods not included in this communique, the permit obtained by applying to the General Directorate of Imports of our Ministry by the Decision on the Import Regime must be submitted to the customs authority during import operations.
It is possible to bring commercial goods by mail and fast shipping. If the goods arriving by mail and fast shipping do not meet the exemption requirements, it is possible to import the goods by following the normal import procedures.
for products that are subject to veterinary control animals and animal products in the country and the control of the Ministry of Agriculture and forestry at the entrance to control imports of products subject to notification of the (https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=36171&MevzuatTur=9&MevzuatTertip=5) processed by the provisions, will be.
Scrap that is prohibited for import and subject to permission The Communique on Import Control of Metal Scrap Kept under Control in Terms of Environmental Protection and waste The Communique on Import Control of Waste Kept under Control in Terms of Environmental Protection additional has been determined on a tariff basis. (https://www.mevzuat.gov.tr/#tebligler ) it is possible to reach.
Precious metals, stones, and goods are defined in Article 2 of Decision No. 32 on the Protection of the Value of Turkish Currency, and their entry into free circulation is again carried out within the scope of this Decision and the secondary legislation issued by this Decision.
On the other hand, import operations of raw diamonds are carried out within the Kimberley Process Certification System by the Decision on the Regulation and Supervision of the Foreign Trade in Raw Diamonds and the Communique issued by this Decision.
If the goods in the passenger compartment are of a commercial quantity and nature and exceed the established exemption limits, the import procedures established for the goods must be met for the goods in question to be imported. The third paragraph of Article 235 of the customs code according to the article, by the customs legislation of the passengers and personal and gift items is outside the scope of the statements contrary, it belongs to someone else, resulting in between objects or transport their goods customs duties or like their stuff even though it is two-fold and is taken as the owner of the goods is delivered. If customs duties are not paid, the goods are considered abandoned at customs.
Commercial nature that does not supply passenger luggage, the passenger above the age of 18 with the gift of not exceeding 1,500 euros for each passenger paying taxes subjected to the procedure to be followed in relation 2009/15481 free circulation regime passengers with the decision” have also been described.
However, if the value of the goods brought with it, whether for the use of the passengers person and family or as a gift, exceeds 1500 euros, the entry into free circulation of the goods is completed by applying the rates and trade policy measures related to import duties in force on this item. It should be emphasized once again that if the value of the mentioned goods alone exceeds 1500 euros, it is mandatory to declare it to customs, regardless of whether it is a commercial quantity and nature.
Article 235 of the customs law, by the third paragraph; by the customs legislation of the passengers and personal and gift items is outside the scope of the statements contrary, it belongs to someone else, resulting in between objects or transport their goods customs duties or like their stuff even though it is two-fold and is taken as the owner of the goods is delivered. If customs duties are not paid, the goods are considered abandoned at customs.
An unused mobile phone that is of commercial quantity and nature is free to be imported to Turkey by the principles of the Foreign Trade Regime. To subject the goods in question to the free movement entry regime, it is first necessary to determine the 12-digit customs tariff statistical position (GTIP) in which the goods are classified in the Turkish Customs Tariff Chart (TGTC). After determining the GTIP number in which the mobile phone is classified, the rates and trade policy measures related to import duties in force on the goods are applied and the entry procedures of the goods into free circulation are completed. However, the import of old, used, refurbished, defective (defective), and old (lost durability over time) mobile phones is subject to the permission of the General Directorate of Imports of our Ministry. Finally, imported mobile phones must be declared by importers to the Information Technology and Communication Institution. On the other hand, it is not possible to bring a mobile phone to Turkey by mail /fast cargo transportation with an exemption or by paying taxes.
the Transit Regime that is not subject to import duties and trade policy measures are not in free circulation for export and Customs-cleared goods under customs supervision from one point to another within the customs territory of Turkey to the transportation applies.
the transit regime; National Transit regime, 14.11.1975 the convention on the international transport of goods under Customs dated the auspices of Tir carnets (TIR Convention), dated 22.6.2012 6333) Common Transit regime approved by 20/5/1987 dated in compliance with the convention, the convention on the temporary importation of 19/6/1951 26.6.1990 dated and dated on the status of the North Atlantic Treaty forces between the states parties under the contract covers transit operations.
Customs authorities ensure that goods subject to the transit regime are within the Customs Territory of Turkey;
·From a foreign country to a foreign country,It is mandatory to provide a guarantee to pay customs duties that may be accrued for goods in transit. However; For transportation by air, pipeline, railway, or sea, no guarantee is required except in cases determined by the regulation.
General regulations on the Transit Regime; ·Between Articles Dec4 and 92 of the Customs Code,The other contracting parties to the Common Transit Agreement, of which our country is also a contracting party as of 01.12.2012; The European Community consists of 28 countries (the European Community countries are not separate contracting parties, but the European Community as a whole is a contracting party.), Macedonia, Serbia, Switzerland, Iceland, and Norway. In addition, the provisions of the Agreement also apply to Li Dectenstein as long as there is a customs union agreement between them and Switzerland. A Common Transit Regime is a regime in which goods are transported to another administration of the same Contracting Party or the administration of another Contracting party by crossing at least one border from the administration of one of the above-mentioned Contracting Parties under the supervision of the competent authorities.
The regime that ensures the transportation of goods between two points within the Communitys borders without being subject to customs duties is the Union Transit Regime. Dec. The national transit regime is the regime used for transit operations that start from a movement administration located in the Turkish Customs Zone and end at an arrival administration located in the Turkish Customs Zone again without crossing the border of any country.
The T1 regime is the regime applied to the transportation of non-community goods within the framework of the common transit provisions, while the T2 regime is the type of regime in which community goods are transported within the framework of the common transit provisions.(repealed) “Transfer Protocol signed between the Undersecretariat of the Ministry of Transport and Customs Authority” (2006), within the framework of our Ministry of road transport services at border crossings that are located henceforth in the conduct competent and responsible with the skill of volumes, was made, and 4925 SK, SK 2918 and Road Transport Regulation and sub-became responsible for legislation, and the relevant transport violation of the regulations if it is determined that the legal and administrative process and procedures will be performed immediately taken under terms about those who do the customs officer at the border crossings authorized personnel/is responsible for.
In addition; According to Road Transport Law No. 4925; In the international transport of goods, the units at the border crossings of our Ministry are obliged to perform both inspection duties and inspection duties and to prepare minutes for defects and violations they have identified during inspections. According to the relevant Law, in case of detection of such defects and/or violations at bonded sites; a decision sheet on violations or administrative fines by customs personnel is issued. If a defect and/or violation is detected at bonded sites other than border crossings, these determinations are transferred to the nearest transport unit for issuing a decision on the violation or administrative fine.
On the other hand, as No. 2918 of weight and dimensions, as set out in the Highway Traffic Act that exceeds the limits of the vehicles detected in the entry permit is being sought is regulated by the Directorate General of Highways exceeding the weight and size is determined to be specified in the relevant legislation, but vehicles are not allowed entry without the proper permits in question.
The transportation, import or export of LPG and fuel oil products and crude oil listed in Article 2 of Law No. 5015 from Turkey to a foreign country, from a foreign country to Turkey or by road or rail to a third country via Turkey is not allowed. However, if it is necessary for the countrys interests, the transit of the product by road or rail may be allowed under the Decision of the Council of Ministers. The fuel oil products listed in Article 2 of the Law No. 5015 are gasoline types, naphtha (except raw materials, solvent naphtha), kerosene, jet fuel, engine types, fuel-oil types and other products determined by the Institution.
Fuel oil can be shipped through Turkey in accordance with the provisions of the “Council of Ministers Decision on the Transportation of Crude Oil and Jet Fuel by Road or Rail through Turkey” No. 2011/2033 and the General Communiqué on Customs No. 3 Serial (Transit Regime). The permit holder and /or the carrier who will make the transfer of the product covered by the decision must have a permit, license, license and /or authorization certificate obtained from the relevant institutions in accordance with their legislation in accordance with the type of tradable goods. In order to obtain this permit, firstly, the “Pre-Permit” conditions specified in Article 4 of the Customs General Communiqué No. 3 Serial (Transit Regime) must be met, and companies whose pre-permit application has been rejected cannot apply for a permit.
The applications of the carrier company and the driver are forwarded to the General Directorate of Customs through the permit holder company. The results of the application are reported to the permitting company.
By the General Communique of Customs No. 3 Serial (Transit Regime), drivers, crude oil, etc. the goods must be notified by the authorized companies that make the transfer. It is not possible to make a personal application. In the case of a personal application, the documents are returned without evaluation. As of the date of application for a driver‘s license, the last judicial registration certificate was obtained 15 days ago and their names must be notified to our Ministry by the permit holder companies.
If the evaluation made by the relevant Institutions is positive, the names of the drivers are reported to the relevant Regional Directorates and the permit holder company, and if negative, only to the permit holder company. Drivers are not required to provide any documents.
The names of the drivers notified to our Ministry by the authorized company are transmitted to other relevant Institutions as soon as possible (an average of 5 working days), and it may take an average of 4-5 months to receive answers from other institutions
An item that is not in free circulation brought to the Customs Zone of Turkey has the status of a temporary stored item until it is subjected to a customs-approved transaction or use after its submission to customs, and is called so.
The financial responsibility arising from the loss, damage or replacement of goods located in temporary storage places for other than valid or compelling reasons belongs to the operators. This responsibility includes paying customs duties on the goods in question and penalties in Article 236 of the Law to the customs authority. Action is also taken against those responsible in accordance with the provisions of the Anti-Trafficking Law No. 5607, depending on the situation.
Warehouses are places established for the purpose of placing goods under customs supervision, the conditions and qualifications to be sought at their establishment are determined by the regulation.
The warehouse regime is a customs regime in which goods can remain indefinitely if they are placed in the warehouse in accordance with the customs legislation, and taxes that are levied on goods during the time the goods are in the warehouse are not paid.
Permitting the opening and operation of temporary storage places and warehouses, as well as determining the procedures and principles for these places, are among the duties of the General Directorate of Decommissioning Services.
Requests to open a duty-free store and warehouse are evaluated by the General Directorate of Customs.
All requirements for temporary storage places and warehouses are specified in the Customs Regulation.
In order to operate in free zones, an operating license must first be obtained. Operating Licenses are issued by the General Directorate of Free Zones, Foreign Investment and Services.
The Free Zone Directorate carries out operations related to matters within the scope of the General Directorate of Free Zones, Foreign Investment and Services; and the free zone customs directorate carries out operations within the framework of customs legislation.
the goods free zone, free zone, the customs territory of Turkey or fulfillment or another to be brought back to be subjected to a customs regime if, from another part of the customs territory of Turkey free zones, free circulation of goods within the scope of the export declaration sent to the region to determine whether the input stage, the form of the transaction, as a free zone transit through a third country to the area for goods originating in or arriving in the European community is regulated during the entry phase.
Within the borders of our country and place (land, air, sea, and rail) input-output gate open customs declared by Article 1 of the passport Law No. 5682 are within the powers of the president.
By Article 1 of the Passport Code No. 5682, after declaring the customs gate open for entry and exit, it is allowed to enter and exit from here after receiving the positive opinions of the relevant Institutions, including our Ministry, and declaring the requested place an open customs gate.
While all customs procedures can be performed at Sea and Air Customs gates, export and import (free movement of goods) operations are not performed at land border gates to Dec the bureaucracy and paperwork in entry and exit procedures between our border neighbors and to ensure safe, fast and easy entry and exit operations. The regulation on this issue was made by the Prime Ministry Circular No. 2006/11 on the Entry and Exit of Land Border Crossings.
There are a total of 204 customs gates in our country, including 30 lands, 8 railways, 102 seas, and 64 air. There are 29 customs offices at land customs gates, 5 at railway border gates, 43 at sea border gates, and 13 at air border gates. In addition, 64 internal customs and 10 free zone customs offices serve. In total, 13 of the 164 Customs Directorates are closed and services are carried out with 151 active customs directorates.
Customs directorates are divided into two classes A and B class customs directorates according to their powers. A-class customs is authorized to carry out all kinds of customs procedures; B-class customs is authorized to carry out customs procedures determined by the Ministry only with the goods that are accompanied by passengers and passengers.
the absence of customs authorities in the customs service if the settlement is needed, you need this to be met by the Mobile Enforcement Teams were approved Customs and Customs and the actions to be taken in this context 05.09.2001 dated, numbered and dated 01/08/2006 2001/21, were determined by Circular No. 2006/17.
the customs service prompts the demand for Mobile owner, location, administrative authority, the affiliate is located where the exporter associations, such as Chambers of Commerce and industry, individuals and institutions in writing before the date of receipt of the transaction by 1 day will be forwarded to the appropriate regional directorate, the regional directorate also supply an adequate number of staff by the division from the nearest Customs office or customs will be.
The procedures and principles regarding the collection of overtime pay have been determined by the Communiqué Serial No. 74 published in the Official Gazette dated 21/11/2009 and numbered 27413. The implementation of certain articles of the Customs Law No. 4458 2009/15481 on the substance of the decision of the Council of ministers identified with the aforementioned article 122nci and again each year, according to the previous year determined in accordance with Tax Procedure Law No. 213 in relation to the revaluation fees for each year at the rate of further work which will be increased, effective on the first day of the year, is notified by the Ministry of Commerce announced.
On the other hand, there is no difference between the overtime hour fee applied on a weekday and the overtime hour fee applied on a weekend. Dec.
For trucks entering and exiting through sea and land border gates, an overwork fee is charged per truck. There is no extra working fee per hour for these transactions.
For trucks with Turkish and foreign license plates that perform customs operations such as loading and unloading, an overwork fee is accrued and charged on an hourly basis.
With the application of specialized customs, the import of these goods that are of particular importance (entry into free circulation) is carried out only from a limited number of authorized customs offices, and an effective audit of imports in terms of assets, tariffs, origin and standards is provided, especially aimed at protecting domestic production.
Customs directorates authorized as specialized customs offices are selected from the regions where the relevant sector and production are concentrated. For example, considering the density of the petrochemical industry petrochemical imports by Customs Directorate, Gulf petrochemical products only for domestic carpets in the production of carpets for the importation of only considering the prominence of the province of Isparta Isparta Customs Directorate, considering the prominence of Rize province in domestic tea production, tea was only authorized for the importation of specialized Customs Customs Directorate, Rize. Specialized areas of the textile industry from textile tariffs are concentrated in the same way, from automotive specialized customs of the automotive industry concentrated areas, from areas of agricultural production is concentrated fertilizer specialized customs for the importation of the goods in question was authorized as selected and specialized customs.
in determining the items to be subjected to specialized customs, the good’s quality, the goods of origin of goods of the customs of the country of departure the geographical location of offices, customs offices of physical, technical, and human infrastructure, the geographical distribution of domestic production volume and production of goods, the frequency of smuggling of goods being the subject of national policies and international obligations such as trade criteria are taken into account.
Customs procedures subject to the application of specialized customs are essentially free circulation entry procedures, but they can also be applied to the entry of goods into the Customs Territory of Turkey and the internal processing regime.
By our Ministry; Goods Transported by Pipelines or Electric Wires, Gaming Devices and Machines, Textiles, Furniture, Lighters (Not of EU Origin), Carpets (Not of EU Origin), Fertilizers, LPG, Crude Oil and Fuel Oil, Batteries and Accumulators, Radio and Telecom. Equipment, automotive, leather and leather goods finished goods shoes with flat glass, Solvent, and some petroleum products, waste and scrap metal, ozone-depleting substances, toys, watches, Cosmetics, live animals, animal products, Forest Products, Manufacturing and propagating material of plants and herbal products, Tea, tableware and porcelain kitchenware, importation of alcoholic beverages in specialized customs are applied to the finished state.
The textile specialized customs application applies to the free movement of textile goods by chapters 50 to 63 (including 50 and 63) of the Turkish Customs Tariff Schedule, as well as in the case of import of these goods from third countries within the scope of an internal processing permit issued by the customs authorities.
Imports made within the scope of the Internal Processing Permit are not covered by the textile specialized customs application. The "Special Conditions" section of the Internal Processing Permit Document may also contain the requirement that the import of the goods subject to the permit will be made from textile specialized customs offices.
If the goods located in the free zone considered outside the Customs Zone of Turkey and therefore included in the scope of import are an item subject to the application of specialized customs clearance, customs clearance of this item must also be carried out from specialized customs offices.
However,Incoming passenger transfer”, connected by plane coming from abroad will continue to its final destination in Turkey passengers from one airport to another; “transfer the outgoing passenger‘s baggage in Turkey, starting with the trip from any airport in Turkey abroad in connection airport the passengers crossing the border refers to status will continue. The transfer passenger application is carried out according to the provisions of Circular No. 2012/15. According to Article 3 / c of the said circular, if there is no customs administration in the province where the final destination airport is located, customs clearance of passengers and baggage is carried out at the customs administration at the airport where the first entry into Turkey is made.
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