0212 290 62 77 (pbx)

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Telephone: 0212 290 62 77 (pbx) - E-Mail: lawyers@basalan-law.com.tr

Defınıtıon of costless Import

Costless import is the importation of the personal and commercial goods which are acquired with foreigner profits and thrifts ,obtained from abroad and no obligation to bring it to the interior of the country without transferring the foreign exchange for the cost.These taxes are collected by the Customs Officers at the moment of importation.

The Definitions

Personal goods are the permitted goods to import in the case of property for personal usage, consideration of usage and the amount which shows that they are not imported for the commercial purposes.

Personal motor vehicles are the vehicles that have seven seats at most except the driver seat and are produced for the purpose of human transportation such as automobiles, station cars, race cars and the other vehicles that are mentioned in law of the road.

Non-motorized personal vehicles are the vehicles that have at most three wheels , the spin of the wheels rely on the human force or control who is on it and disable for the transportation of passenger.

Legal domicile is the place where the person lives at least 185 days of the legal year for the fact that the reasons of personal or professional relations.

Domicile transferrence is the definite transfer of the person with the purpose of replacement to the Turkish customs area in the case of braking his personal or professional relations.

Who has the rights of costless import?

- The public officers who are appointed by the decree for the national and international positions and returned from these duties.(It is not required for them that the condition of domicile at least 24 months for being outside of the Turkish customs area)They can import under the 3 year old used motor or non-motorized private land vehicles as exempt from the customs tax in the name of their names and by the date of registration in the country where they live since at least 6 months ago from the last entrance date that they transfer their domicile.

- The people who transfers their domicile to Turkey in condition of acquiring nationality of Turkey : in condition of acquiring nationality of Turkey, the people who transfer their legal domicile from abroad to Turkish customs area (It is excluded Turkish citizenship by marriage.)since before their domicile transfer at least 6 months prior from their last entrance to Turkey , The customs taxes are not required in the import of under the 3 year old used motor or non-motorized private land vehicles registered on behalf of their names in the abroad country where they live and since the registration date(It is included registration and the model date). There is no obligation for them to domiciliate for 24 months out of the Turkish customs area.

- Importation by inheritance: It is not required that the customs tax on the importation motor or non-motorized private land vehicles for inheritor from the reason of the death person settled out of the Turkish customs area, who is the domicile in Turkey or the citizen of Turkey who is returned firmly to Turkey. The exemption is provided for the motor or non-motorized private land vehicles which are brought within the 12 months from inheritance certificate date, in the condition of approvement of the ownership of the dead person and inheritor by the
official documents, with reserving the compelling reasons.

- Other information on the importation of vehicles with the exemption: The imported motor or non-motorized private land vehicles with the exemption can not be lent, covered, rent, assigned and sold for cost or costless without being informed to custom office, in the case is not exceeding 12 months from the releasing date of free circulation. The commentary should be mentioned “ It is forbidden to lend, cover, rent, assign and sell the relevant vehicle.” in the traffic certificate of the motor or non-motorized private land vehicles whose importation procedure was completed by the custom office to forward the relevant traffic office.

It is not possible to import with the exemption that the mentioned above includes, every types of manufactured land vehicles for carrying 10 or more passenger with the driver or the goods in which considering the manufacturing class and materials on payment or without payment ,tractors with trailers or without trailer and the vehicles based on mainly carrying person or for the simple purposes rather than the carrying person. The unit of the family have the rights for importation of motor or non-motorized private land vehicles. Since the granted right is depend on condition that the granted person himself, the application of the transporting the vehicle should be done by the person
who has the right and none of the partners can be imported the vehicle in the name of one for another.

- The transfer of economical activity that is maintained from out of Turkish customs land to Turkish customs land: For the reason of transferring of an economical activity to Turkish customs land from the out of Turkish customs land, the imported capital good or other material is exempted to pay custom taxes. Activity term defines the economical activities which include the mining, agriculture, freelance activities and such parallel activities including of the producers, dealers or serving workers.

Enterprise means independent economic unit. This unit includes whole corporation or the some part of the corporation running independently.

Capital good and other material terms mean the technical materials and office materials that require for the running of the enterprise activity. In the condition of agricultural activity the animals are included in the scope of capital good and other mentioned materials.

The exemption, with reserving the compelling reasons, is limited with the goods and materials which are proper for the character and the importance of the enterprise and attempted to use in period of 12 months in the foreign country before ending its activity for the aim of transferring to the Turkish custom land and also will be attempted to use with the same reason after the transference.

The exemption right is valid for the enterprising person who ends the activity where they live before for the reason to run the similar activity in the Turkish customs land. The exemption is not valid for the person who attempt to connect for an enterprise with a enterprising person in Turkish customs land. The exemption right is also valid for the person who had worked in the same place for 3 years where the country they have lived before leaving. It is the out of exemption that the machines not for production or service, portable laboratories or the transport vehicles for broadcasting, foods for human consumption or animal feed;stocks for raw , semi- manufactures and manufactures and fuel oils, the great cattles and small cattles in the ownership of sellers. According to the rules of this article, it is not possible the importation of the motor transport vehicle.

Authorized Custom Offices for the costless importation: Ankara Costless Transfer Revenue Office, İstanbul Yeşilköy Automotive Specialty Revenue Office, İzmir Revenue Office and Gebze Automotive Specialty Revenue Office

The people who transmit their domicile due to the marriage to the Turkey and dual citizens are disabled from free importation right. It is not possible to have the costless importation right according to current regulations for the dual citizens due to the fact that the right rely on the abandonment their domicile in abroad and the situation is not probable for dual citizens. .

Application period: The people should apply to the Customs office where keeps the goods subject to import within 6 months from the last entry date of the specification for domicile of Turkish citizens who have domiciliated in abroad for 24 months (mentioned in a.) , the date after the expiry of their term of office for public officials (mentioned in b.),the date of arrangement for the birth certificate after decision of citizenship for the people who is transferred as Turkish citizen (mentioned in c.) ; within 12 months from the date of certificate of inheritance by the inheritance. It is also required from the inheritors the examples of their certificate of birth , passport or identity document of the testator with the certificate of inheritance and certificate of title. The initial date of the application for the importation request based on the certificate of inheritance from foreign court is the execution date for the decision of foreign court.

The people who is granted by the costless importation right and the periods: The permission of costless importation for motor or non-motorized private land vehicles is given quinquennial from the date of actual import with transference of the domicile to the family unit of the wife and the husband with children under the age of 18..

The documents required for the applictaion

Application form ( can be obtained from Customs office),

Passport or passport substitute documents (it is not obligation the submission of passport for migration) ,

Delivery note or vehicle entry form

Delivery – export documents (not necessary for the processes completed in one day),

Certificate of identity register copy ( for the situation of family unit adhibition)

The approval document obtained from the domicile country that shows the dismissal from the employer with a document shows not receiving the unemployment benefit or assistance from Employment agency , the document shows the quit of the old –age insurance contributions cut, document shows the leaving of school if they were student which is exhibited to Turkish consulate for the reason of domicile transfer of the document that is arranged from the Turkish consulate ( includes workplace transport),

The ownership and traffic documents registered in the name of right owner for motor vehicles (including motorcycles),

The affirmance declaration covenant for the partner who do not claim for the importation as proof of not to apply again without exceeding 5 years,

The certificate of inheritance for the imports is made through the inheritance,

The documents for approval to transfer Turkish citizenship in additional to certificate of identity register in the import is made through the migration,
Task document for the imports is made through by public officers.

The necessary documents and the conditions for the economical activities transferring to Turkish customs area which is carried out from the out of Turkish customs area:

The exemption, with reserving the compelling reasons, is executed for the good and materials which is transferred to Turkish customs area within 6 months from the last date of the end of activities where the country the enterprise is transferred from. Therefore ,it is necessary to apply before the transferrence of goods and machines to Turkey, with the documents shown below to the Undersecretariat of the Customs after quit the workplace activity or up to 3 months after quitting.

- Permission document for office openning,

- Registration document for the chambers of trade, commerce and industry ,

- The invoice of goods and machines and office inventory records of the importation,

- Documents relating to the last 3 years of business income and taxes paid,

- The list amended in detail for required the importation of goods, brand, model, serial number and usage purposes,

- The certified translations of documents mentioned above as the clauses a, b,c and d,

- Extra documents can be claimed by Undersecretariat of the customs.

According to the present situation, the claims about to import professional medical devices of returnees as medical doctors, dentists and vets before their return ,are finalized by Undersecretariat of the customs in the case of taking the opinions of the Ministry of Health and Ministry of Agricultural .

Financial liabilities and ratios for the automobile which will be transferred to the home in the scope of costless importation: The ratios which is found after amortisation discount and multiply by the FOB value of the vehicle model that is determined in tax basis of the assets :

Age Ratio Age Ratio

0- 100% 5- 41.76%

1- 80.6% 6- 35.49%

2- 68.7% 7- 30.17%

3- 57.8% 8- 25.64%

4- 49.13% 9- 21.79%

10- 20%

Freight and Insurance :

The weight of Automobile

The autos originated from the countries which members of EA and EFTA .

The autos came from USA or Far East countries directly.

The autos originated in Far East countries but came from the countries which members of EA and EFTA .

1200 kg
150 EURO
650$
300$ + 150 EURO

1201-1600kg
200 EURO
700$
400$ + 200 EURO

+1600 kg
230 EURO
800$
500$ + 230 EURO

Custom taxes and the ratios:

EXISE TAX :

RESPECT TO THE CIF VALUE OF THE AUTO

27% for the less than 1600 cc of the engine capacity

Value Added Tax

Value added tax is collected 18% of the ratio from the total of CIF value and exice tax.

Example:

The calculation of the taxes to be paid for the auto in which the CIF value is 10.000 EURO and the engine capacity more than 1600 cc but less than 2000cc is shown as follows:

CIF value = 10.000 EURO

Engine capacity= more than 1600cc (1800cc)

Exice tax: CIF value x The ratio of excise tax

Value added tax= (CIF value +exice tax) x value added ratio

=4.600 + 2.628 = 7.228 EURO

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