GÜMRÜKLER GENEL MÜDÜRLÜĞÜ

Export Regime

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.