Customs Regulations

Information On The Customs Procedures

 

1. ATA Carnet

2. Temporary Import

3. Definite Import  

 

ATA Carnet 

 

ATA Carnet is the simplest procedure for the temporary importation of goods handcarried or arriving by cargo, without depositing any guarantee to the customs authorities. The match of goods arrived and the goods described in the general list of the carnet is checked by the customs officers or by the authorised government bodies. At least 1 full and clear set of pictures of the goods is required. Same check is applied during re-exportation. Maximum period allowed for foreign ATA Carnets in Turkish Customs territories is 6 months but generaly the re-exportation date is printed by the customs officer during the importations as less than 1 month. That is why it is very important that the handcarrying people who customs clear their own shipments must be very careful about the re-exportation date to see if it is enough for their requirements. Also to present a written undertaken is obligatory during the importation by ATA Carnet.

Some part or the whole of the goods travelling under ATA Carnet can be sold in Turkey but all the goods must be delivered to the Customs warehouse first.

 

Temporary Import


The laws and regulation state that only Turkish companies can temporarily import goods into Turkey for testing, for market convey, for exhibitions. In order to realise temporary importation, Turkish importer has to deposit the full amount of duties and taxes to the customs authorities. After re-exportation of the temporarily imported goods back to its origin, the guarantee deposit is refunded within 2-3 days, max. in one week. Some part or all of the temporarily imported goods can be imported definately into Turkey, either by the importer or by a different Turkish company. In such cases, all the goods must be delivered back to the Customs warehouse first to split the sold and unsold parts and notify the Customs authorities about the new importer company or the companies. When the goods are in the Customs warehouse, the guarantee deposit is refunded to the original importer and the importation of the sold items are handled as seperate definite import cases where the importer has to pay for the duties and taxes during importation of these goods. At least 1 full and clear set of pictures of the goods is required.
 

Definite Import


Again, as in the temporary import, only Turkish Companies can make definite import into Turkey. Definite imports of valuables are subject to mint analysis and the importers have to pay the duties and taxes during the import customs clearance which is not refundable. If the importer did not pay the value of the goods to the exporter until customs clearance has started, an additional tax of 6 % KKDF from the value of the invoice is charged by the government which is not refundable either. The 6 % KKDF amount is added on the CIF and taxable amount as well and then the duties and the taxes are calculated.