In order to start the export process, exporters must apply to the customs office where the export will be made by the customs declaration approved by the General Secretariat of the Exporters’ Association.
Export Based on Pre-Permission:
The issuance is made in accordance with the international agreement, law, decree and other legislation and in the exportation of the goods subject to the preliminary permission of a certain authority, by applying the provisions of the export legislation after obtaining the preliminary permission from the relevant authorities.
Exports linked to the register:
The goods subject to export registration shall be determined by the Communiqué to be issued by the Undersecretariat of Foreign Trade. Customs declarations must be registered with the Secretariat General of Exporters Unions before issuance of goods under the List of Registered Goods. The period of submission of the customs declaration notified by the Secretariat General of Exporters’ Unions to the customs administrations is thirty days from the date of approval of the Secretary General of the Exporter Unions. However, the duration of submission of customs declarations to the customs administrations, which have been granted to the countries which impose restrictions on the exportation of goods to the countries which apply the amount restrictions to the exportation of the goods subject to the restriction, can be determined by the Undersecretariat of Foreign Trade less than thirty days or longer.
The final sale is to send goods to foreign buyers, brokers, exporters’ branches or representative offices abroad.
Consignment export applications are made to the Secretariat General of Exporters’ Associations.
Requests for consignment on the goods covered by the Undersecretariat of Foreign Trade in terms of article and / or country policy; After receiving the opinion of the Undersecretariat, the requests for the remaining goods shall be concluded directly by the Secretariat General of Exporters Unions.
The customs declarations approved as consignment by the General Secretariat of the Exporters’ Unions shall be submitted to the customs authorities within thirty days.
Exporters shall notify the General Secretariat of the Exporter Unions of the issuers within thirty days after the final sale of the goods sent as consignment, giving the final sales invoice or sample and other necessary documents arranged by them.
The goods sent as consignment must be sold within one year from the date of issue. This period may be extended for a further two years by the General Secretariat of Exporters’ Associations, which, if applied for in accordance with the justified and compulsory reasons.
If the goods sent as consignment cannot be sold during the consignment permit period, the goods must be brought to the country in accordance with the customs legislation.
Export of Imported Goods:
The issuance of new or used goods in free circulation within the framework of customs legislation is made within the framework of general principles. However, the legislation on the promotion of exports, investment legislation and the return of customs legislation are reserved. Turkey has been imported legally and taxes on imported goods that are exported are not paid for their Certificate of Origin. However, EU countries or Turkey’s exports to countries in the Free Trade Agreement which was signed by the EC or editing the document EUR.1 visa must be moved to the customs authorities. In addition, during export, documents indicating that the goods have been imported and the documents showing that they have been paid have to be submitted to the customs authorities.
Export to Free Zones:
Export to free zones is subject to the provisions of export legislation. However, Inward Processing Regime, KDV applications and regulatory provisions pertaining to Export Credit Bank of Turkey reserved the application.
In return, the export of goods abroad without any payment from abroad is free export. Communiqué on Free Exports, Official Gazette Date: 12.07.2008 Official Gazette: 26934
For the goods to be exported abroad through free export, the eşya Free Export Form ’included in the Communiqué No. 2008/12 is used.
ARTICLE 1 – In accordance with Article 3 (e) of the Export Regime Decree No. 95/7623 dated 22/12/1995, the procedures and principles relating to the extraction of goods abroad without paying a fee are determined as follows.
Article 2 – Goods that can be exported as a bonus are as follows:
a) gifts received or sent by natural or legal persons, samples suitable for commercial practices, advertising and promotional goods, imported goods and packaging materials subject to reuse or recycling,
b) free of charge before the goods exported in accordance with the customary goods and traditions, parts of the warranted goods to be renewed within the warranty period,
c) members of foreign missions, foreign workers in Turkey, will go transplants abroad by Turkish citizens in their households, the
c) Foreign mission members, employees of foreigners in Turkey, will go by households transplant abroad Turkish citizens, permanent or temporary duty of public officials going abroad, that should be documented authorities concerned on this case, they’ll take with them, will be sent to send their name or goods and vehicles,
d) The legal entities, foreign tourists residing abroad and the Turkish citizens residing abroad, the goods and vehicles to be taken, sent or sent to their name,
d) Public institutions and organizations, municipalities and universities; the goods and vehicles to be dispatched by their duties or agreements,
e) In cases of war, earthquake, flood, epidemics, famine and similar disasters; public institutions and organizations, municipalities, universities, Red Crescent and public aid associations and foundations will send humanitarian aid materials.
Matters other than those mentioned above shall be obtained by taking the opinion of the Undersecretariat of Foreign Trade (Export General Directorate) and finalizing the relevant customs administration or the Secretariat General of the Exporters Union.
ARTICLE 3 – Goods of the first paragraph of the second article (a) and (b) from the goods in the value up to 250,000 (two hundred and fifty thousand) US Dollars and regardless of the value and amount of the first paragraph (d) and (e) of the goods specified in the export permit applications for free to the relevant customs authority.
– (Amendment: RG-27/2 / 2009-27154) For the second half of the article (a) and (b) of the goods in the goods, the value of 250,000 (two hundred and fifty thousand) US $ and over if the applications for free export permission, the free export form is filled in Exporters’ Associations are made to the General Secretaries.
– Exporters’ Associations General Secretaries shall issue a copy of the issuance permits issued to the claimant and a copy thereof to the relevant customs authority.
– The validity period of the issuance permits is 1 (one) year.
– The free export to be made under the paragraphs (c) and (ç) of the first paragraph of the second article shall be permitted directly by the customs administration. However, (d) in accordance with subparagraph bonus issue is with the passenger of the goods to be götürülmeyip, before or after the event by mail, be documented that purchased in Turkey, if it brought the vehicle must be documented that closed down the vehicle traffic registered institutions and tax offices records.
– Within the scope of subparagraph (ç) of the first clause of the second article, legal persons, foreign tourists residing abroad and Turkish citizens residing abroad will be taken to abroad, sent or sent to their name by taking advantage of the exception set out in article 11/1-b of the Value Added Tax Law. The related customs administrations are authorized for the free issuance of goods and vehicles, the copy of the sales invoice given by the seller or the approved samples of the seller.
– Said a copy or certified copy of the sales invoice seller, in order to be sent to Turkey Statistics Institution, the relevant customs authorities of the Customs Undersecretariat (Directorate General of Customs) are transferred.
ARTICLE 4 – The free export of goods prohibited by law, decree and international agreements shall not be permitted. The issuance of the goods subject to issuance of the preliminary permission as free of charge is only possible with the prior authorization of the relevant authority.
ARTICLE 5 – In order for the goods to be issued to the Export Stabilization and Price Stabilization Fund to be deducted as bonus free of charge, a bank receipt indicating that the premium has been paid is required. However, free export of goods whose FOB value does not exceed 1,000 (thousand) US $ is not subject to deduction from the Support and Price Stabilization Fund. Registration requirements of the goods listed in the annex of the Communiqué on Exporting Registration Bonded Goods published in the Official Gazette No: 26190 dated 6/6/2006 (Exports 2006/7) shall be required to register for the free transfer of those whose value exceeds FOB 1.000 (thousand) US Dollars.
Article 6 – The goods subject to the export shall not benefit from the supports applied in export.
ARTICLE 7 – The free export to be made within the scope of this Communiqué is not subject to the provisions of the technical legislation related to standards and products.
ARTICLE 8 – In the case of free export to be made within the scope of the paragraphs (a), (c), (d), (d) and (e) of the first paragraph of the second article, the condition of becoming a member of the Exporter Association shall not be required.
Export by Commercial Rental:
Commercial leasing is subject to export customs regulations.