General Principles
In order for the export process to begin, exporters must apply to the customs authority where the export will be made with the customs declaration approved by the General Secretariat of the Exporters' Associations.
B- Export Based on Preliminary Permission
In the export of goods subject to the preliminary permission of a certain authority in accordance with international agreements, laws, decrees and other relevant legislation, the provisions of the export legislation are applied after obtaining preliminary permission from the relevant authorities.
C- Registration-Based Exports
The goods whose export is subject to registration shall be determined by the Communiqué to be published by the Undersecretariat. Customs declarations must be registered by the General Secretariat of the Exporters' Associations before the export of goods covered by the list of Goods Subject to Registration. The period for submitting the customs declaration registered by the General Secretariat of the Exporters' Associations to the customs authorities is thirty days, not to be extended from the date of approval of the General Secretariat of the Exporters' Associations. However, the period for submitting to the customs authorities the customs declarations approved by deducting the registration legitimacy of the export of the goods within the scope of the restriction, which are made to the countries that apply quantity restrictions to the export products of our country, may be determined by the Undersecretariat as shorter or longer than thirty days.
D- Consignment Export
Consignment export applications are made to the General Secretariat of the relevant Exporters' Associations.
Consignment export requests related to the goods within the scope of the regulations that may be brought by the Undersecretariat in terms of Article and/or country policy; After the opinion of the Undersecretariat is obtained, the requests for the goods remaining outside this shall be concluded directly by the General Secretariat of the Exporters' Associations.
Customs declarations approved as consignments by the General Secretariat of Exporters' Associations must be submitted to the customs authorities within thirty days.
Exporters shall, within thirty days after the final sale of the goods sent as consignments, notify the situation to the General Secretariat of the Exporters' Associations, which issued the permit, together with the final sales invoice or sample issued by them and other necessary documents.
The final sale of the goods sent as consignments must be made within one year from the date of export. This period may be extended for another two years by the General Secretariat of the Exporters' Associations granting the permit, if the application is made on the basis of justified and compelling reasons.
If the goods sent as consignments cannot be sold within the consignment export permit period, the goods must be brought to the country within the framework of customs legislation.
E- Export of Imported Goods
The export of new or used goods that have entered into free circulation within the framework of customs legislation is carried out within the framework of general principles. However, legislation to support exports, investment legislation and customs legislation reserve provisions for restitution.
F- Exports to Free Zones
Exports to free zones are subject to the provisions of export legislation. However, the provisions of the legislation on the Inward Processing Regime, VAT applications and the practices of the Export Credit Bank of Turkey are reserved.
G- Free Export
The goods that can be exported free of charge are specified below.
a) Gifts taken or sent by real or legal persons, samples and advertising and promotional goods in accordance with commercial practices, imported goods and packaging materials subject to reuse or recycling,
b) Shipment of goods duly exported in accordance with the previous procedure free of charge, parts in accordance with commercial customs and customs, parts that must be renewed within the warranty period of the goods exported with their losses,
c) Goods and vehicles to be taken along, sent or sent on behalf of members of foreign missions, foreigners working in Turkey, Turkish citizens who will go abroad by household transfer, public officials who go abroad on permanent or temporary duty, provided that their status is documented by the relevant authorities,
ç) Goods and vehicles to be taken along, sent or sent on behalf of legal entities residing abroad, foreign tourists and Turkish citizens residing abroad,
d) Public institutions and organizations, municipalities and universities; goods and vehicles to be sent in accordance with their duties or agreements,
e) In cases of war, earthquake, flood, epidemic, famine and similar disasters; humanitarian aid materials to be sent by public institutions and organizations, municipalities, universities, Kızılay and associations and foundations working for the public benefit. Matters other than those mentioned above shall be concluded by the relevant customs administration or the General Secretariat of the Exporters' Association by taking the opinion of the Undersecretariat of Foreign Trade (General Directorate of Exports).
Applications for free export authorization for the goods specified in subparagraphs (a) and (b), the value of which is up to 250,000 (one hundred thousand) US dollars, and the goods specified in subparagraphs (d) and (e), regardless of their value and quantity, shall be made directly to the relevant customs authority.
Applications for free export permits of those whose value is 250,000 (one hundred thousand) USD or more from the goods listed in subparagraphs (a) and (b) shall be made to the General Secretariats of the Exporters' Associations by filling out the Free Export Form.
The General Secretariats of the Exporters' Associations shall transmit a copy of the free export permits they have issued to the requester and a copy to the relevant customs authority.
The validity period of free issuance permits is one year.
Free exports to be made within the framework of subparagraphs (c) and (ç) shall be permitted directly by the customs authority. However, in the event that the goods to be exported free of charge in accordance with subparagraph (ç) are not taken with the passenger but are sent before or after, it must be documented that they are purchased in Turkey, and if the vehicle is taken, it must be documented that the registration of the vehicle is closed by the traffic registration institutions and the tax offices.
Within the scope of subparagraph (ç), the free export of goods and vehicles to be taken abroad, sent or sent on behalf of legal entities residing abroad, foreign tourists and Turkish citizens residing abroad by taking advantage of the exemption set out in Article 11/1-b of the Value Added Tax Law shall be permitted by the relevant customs authorities on the basis of the copy of the sales invoice given by the seller / or the copies approved by the seller.
A copy of the said sales invoice or a copy certified by the seller shall be transferred to the Undersecretariat of Customs (General Directorate of Customs) by the relevant customs authority for its transmission to the Turkish Statistical Institute.
Free export of goods whose export is prohibited by laws, decrees and international agreements is not allowed. The export of goods whose export is subject to prior authorization free of charge is only possible on the basis of the preliminary permission of the relevant authority.
In order for the goods for which a premium has been deducted to the Support and Price Stabilization Fund can be exported free of charge, the bank receipt for the payment of the premium must be submitted. However, the free export of goods with a FOB value not exceeding l.000 US Dollars is not subject to the DFIF deduction.
Registration is required for the free export of the goods in the list annexed to the Communiqué on Goods Subject to Export Registration, whose value exceeds FOB l.000 US Dollars.
The goods subject to free export shall not benefit from the supports applied in exports.
Free exports to be made within the scope of the above regulations are not subject to the provisions of technical legislation on standards and products.
In the case of free exports to be made within the scope of subparagraphs (a), (c), (ç), (d) and (e), membership in the Exporters' Association is not required.
Exports to be Made Through H-Commercial Leasing
Exports to be made through commercial leasing are subject to the provisions of customs legislation.
