It has been clarified that customs duties will not be collected if the goods sent from Türkiye to the free zone are imported back into Türkiye.

In the circular sent to the provincial customs organization by the Ministry of Commerce, General Directorate of Customs on 12.06.2024, it was clarified whether customs duties would be applied if the goods in free circulation in Turkey were imported back to Turkey after being exported to the free zone. 

In the circular, considering that free zones are a part of the Turkish Customs Zone, in accordance with Article 3 of the Customs Law, the goods sent to the free zone with a customs status certificate showing that they are in free circulation in Turkey and an export declaration, can be sent to Turkey without any changes. If it is imported or imported as a final product after being used in production in a free zone, if taxation is requested on inputs, the transactions are instructed to be completed without charging customs duties.

Click to access the relevant circular.

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