Türkiye Customs Information
Duties and Tax Exemption
For contact information regarding government customs authorities, please follow the link below: https://www.trade.gov.tr/customs-formalities
For more information please see the following link: 4.1 Türkiye Government Contact List
Emergency Response:
[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government. When this occurs, there is usually a streamlined process to import goods duty and tax free.]
In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones
Agreements / Conventions Description |
Ratified by Country? (Yes / No) |
---|---|
WCO (World Customs Organization) member |
Yes 16-06-1951 |
Annex J-5 Revised Kyoto Convention |
Yes 28-05-2009 |
OCHA Model Agreement |
Yes 07-06-2016
|
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) |
No |
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) |
|
Exemption Regular Regime (Non-Emergency Response):
In Türkiye, under non-emergency conditions, the general framework regulating imports, including humanitarian aid, is outlined in the Turkish Customs Code. The primary objective of this legislation is to facilitate the smooth movement of goods while safeguarding national security, public health, and economic interests.
In terms of organizational structure, the General Directorate of Customs, falling under the Republic of Türkiye Ministry of Trade, is the chief authority overseeing customs operations. They have a hierarchical structure with regional customs offices managing specific entry points like airports, seaports, and land borders.
https://www.trade.gov.tr/customs-formalities/frequently-asked-questions/customs-offices
Türkiye’s humanitarian customs regulation contains all articles that refer to commodities importation, that are exempted from customs taxes and fees. Tax exemption from customs duties applies to the following:
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Humanitarian aid which covers vital human need (e.g. food, medicine, clothing, bedding etc) imported by government institutions and by officially registered humanitarian aid organizations for the purpose of free distribution to the public.
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Goods send by foreign persons or companies for non-profit use by government institutions or officially registered humanitarian aid organizations.
-
Office goods or other materials send by foreign persons or companies for the use of the officially registered charity/humanitarian aid organizations in the course of their activities.
-
Goods imported by government institutions or officially registered foundations working for the public, to be distributed to victims of a natural disaster, or left for use by such persons with ownership remaining with the institutions. (This does not apply to construction materials, even for the purpose of rebuilding after a natural disaster).
-
Goods imported by aid organizations for their own use during the period of their aid activities.
-
Agencies included are all UN agencies in addition to NGOs, and donors.
Organizational Requirements to obtain Duty Free Status |
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United Nations Agencies |
Any UN agency intended to operate in Türkiye should be registered and shall have a signed agreement with the government, which include their project activities in Türkiye or any support they may seek for their transit activities. The Turkish Ministry of Foreign Affairs (MOFA) reviews the said activities against the basic agreement that was signed between the UN and the respective UN Agency. - The UN agency must have a memorandum of understanding (or any such document that waives them the duty and taxes on their project activities) apply to the Turkish Customs, using their agreement with MOFA for the exempted from all taxes and duties. - This would be applied to all food and non-food items that will be officially used or distributed by the UN agency and/or their subsidiaries. - Without the project-related agreements (memorandum of understanding / any such document) no UN agency is allowed to export from Turkiye to NWS or handle transit cargo. The Ministry of Customs and Trade forbids all non-Turkish non-commercial operators from handling and moving cargo into NWS. (Ministerial instruction dated 14 April 2015)
|
Non Governmental Organizations |
- Any non-governmental organization is not authorized to communicate with Turkish MOFA directly, in order to obtain the registration and license to operate, but rather via the Turkish Red Crescent (TRC). NGOs should approach and communicate with TRC in order to get all necessary approvals to operate in Türkiye. - All above mentioned procedures for UN agency applications are applied also to NGOs
|
Requirement |
United Nations Agencies |
Non-Governmental Organizations (NGOs) |
---|---|---|
Registration in Turkey |
Not always necessary due to overarching international agreements with the UN and its specialized agencies. However, in some cases, specific UN agencies might need to notify or work in collaboration with related Turkish ministries for their operations. |
Essential. NGOs must be registered with the relevant government body, often the Department of Associations under the Ministry of Interior. Registration involves providing organizational details, objectives, and the nature of activities to be undertaken in Turkey. |
Documentation |
Letter of intent or notification detailing the nature and purpose of the import, which includes the list of goods, expected time of arrival, and the port of entry. |
Detailed documentation about the nature of the goods, their purpose, and any previous record of similar imports. The aim is to ensure that the goods are directly related to the NGO's mission and objectives in Turkey. |
Licenses/Permits |
In some cases, specific permits might be needed, especially for sensitive goods (e.g., medical equipment or communication devices). These are usually facilitated by the relevant Turkish ministry or department in collaboration with the UN agency. |
Necessary for certain types of goods, especially those which might have restrictions or special considerations. For instance, medical supplies might require permits from the Ministry of Health, while educational materials might need clearance from the Ministry of Education. |
Track Record |
UN agencies, due to their international stature, might not need to provide a detailed track record for each shipment. However, it helps if the agency has a prior working relationship with the Turkish government. |
A good track record in Turkey can be beneficial. NGOs with a history of successful imports and projects that align with Turkish development goals might find the customs process smoother. |
Collaboration with Local Entities |
Collaborating with local entities might not be mandatory but can facilitate the customs process. For instance, working with the Turkish Red Crescent or local municipalities can help expedite customs clearance. |
Often recommended. Collaboration with local NGOs, charities, or government bodies can aid in ensuring the imported goods reach their intended beneficiaries and might streamline the customs clearance process. |
Customs Broker |
Not mandatory but having a customs broker or a representative familiar with the local customs process can help ensure smooth clearance, especially for large shipments. |
Highly recommended. Local customs brokers are familiar with the latest regulations, documentation requirements, and can assist in ensuring the goods are cleared without unnecessary delays. |
Exemption Certificate Application Procedure:
Duties and Taxes Exemption Application Procedure |
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Process to be followed |
- The UN agency should submit a request to the Turkish MOFA, asking that all importations into the country are to be tax free, and exempted from all duties. - Turkish MOFA address and contacts: Dr. Sadık Ahmet Cad. No:8 Balgat / ANKARA - Türkiye 06100 Phone: +90 (312) 292 10 00 - Upon the approval of MOFA, a copy of this approval is attached to all shipping documents submitted when applying the customs clearance formalities. - For NGOs, they should approach Disaster and Emergency Management Authority (AFAD) under the Prime Ministry in order to be licensed by the Turkish government. - AFAD address and contracts: Address: Üniversiteler Mah. Dumlupınar Bulvarı No: 159 ( Eskişehir Yolu 9. Km ) Çankaya/ Ankara Mail: basin.halklailiskiler@afad.gov.tr Pbx: 0 (312) 258 23 23 Fax: 0 (312) 258 2082 |
Exemption Certificate Document Requirements
Duties and Taxes Exemption Certificate Document Requirements (by commodity)
|
Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicle & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
---|---|---|---|---|---|---|
Invoice |
Yes, Original, 1 copy, applies to both UN and NGO |
Yes, Original, 1 copy, applies to both UN and NGO |
Yes, Original, 1 copy, applies to both UN and NGO |
Yes, Original, 1 copy, applies to both UN and NGO |
Yes, Original, 1 copy, applies to both UN and NGO |
Yes, Original, 1 copy, applies to both UN and NGO |
AWB/BL/Other Transport Documents |
Yes, Original, 2 copies, applies to both UN and NGO |
Yes, Original, 2 copies, applies to both UN and NGO |
Yes, Original, 2 copies, applies to both UN and NGO |
Yes, Original, 2 copies, applies to both UN and NGO |
Yes, Original, 2 copies, applies to both UN and NGO |
Yes, Original, 2 copies, applies to both UN and NGO |
Packing Lists |
Yes, Original, 2 copies, applies to both UN and NGO |
Yes, Original, 2 copies, applies to both UN and NGO |
Yes, Original, 2 copies, applies to both UN and NGO |
Yes, Original, 2 copies, applies to both UN and NGO |
Yes, Original, 2 copies, applies to both UN and NGO |
Yes, Original, 2 copies, applies to both UN and NGO |
Other Documents |
Depends on the nature of food (e.g., phytosanitarycertificate, Health Cert, Analysis Cert, Non GMO Cert)
|
|
Health Cert. Analysis certi.
|
Import license for vehicles |
|
Special permits for certain equipment. (E.g. Technical data sheet
Government License) |
Donation/Non-Commercial Certificates |
Yes, Original, 1 copy, applies to both UN and NGO |
Yes, Original, 1 copy, applies to both UN and NGO |
Yes, Original, 1 copy, applies to UN only |
Yes, Original, 1 copy, applies to UN only |
No |
No |
Additional Notes:
|
Customs Clearance
General Information
Customs Information |
|
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Document Requirements |
|
Embargoes |
NONE: As of the last update, Turkey does not have specific embargoes on general humanitarian goods. However, geopolitical situations can change, and it's always advisable to check the latest with local authorities. |
Prohibited Items |
Drugs: Narcotics and psychoactive substances not approved by the Turkish Ministry of Health. Protected Species: Any item or product derived from animals or plants listed under the CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora). Imitation and Counterfeit Material: Any product or item that infringes on intellectual property rights. Wine and Spirits: There are restrictions on the import of alcohol for non-commercial purposes, and quantities may be limited for personal consumption. |
General Restrictions |
GMO Commodities: Genetically Modified Organism products have restrictions, and specific approvals might be needed for import. Cultural Artifacts and Antiquities: Restrictions exist on the import of items that have historical or cultural significance to prevent illegal trade. Weapons and Ammunition: Strict restrictions and licenses are needed. |
Customs Clearance Document Requirements
|
Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicles & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
---|---|---|---|---|---|---|
D&T Exemption Certificate |
Yes, one copy.Applied to both UN & NGOs |
Yes, one copy.Applied to both UN & NGOs |
Yes, one copy.Applied to both UN & NGOs |
Yes, one copy.Applied to both UN & NGOs |
Yes, one copy.Applied to both UN & NGOs |
Yes, one copy.Applied to both UN & NGOs |
Invoice |
Yes, one original |
Yes, one original |
Yes, one original |
Yes, one original |
Yes, one original |
Yes, one original |
AWB/BL/Other Transport Documents |
Yes, 3 original 3 copies
|
Yes, 3 original
|
Yes, 3 original
|
Yes, 3 original
|
Yes, 3 original
|
Yes, 3 original
|
Donation/Non-Commercial Certificates |
Yes |
Yes |
Yes |
Yes |
Yes |
Yes |
Packing Lists |
Yes |
Yes |
Yes |
Yes |
Yes |
Yes |
Phytosanitary Certificate |
Yes one original if the food is planted crop |
|
|
|
|
Technical Data Sheet |
Other Documents |
Health Certificate Analysis certificate Non GMO Certificate
|
|
Health Cert. Analysis certi.
|
|
|
|
Transit Regime
The Common Transit Procedure (CTP) is used for the movement of goods between the 28 EU Member States, the EFTA countries (Iceland, Norway, Liechtenstein and Switzerland) and Turkey (since 1 December 2012) and Republic of Macedonia (since 1 July 2015) and Serbia (1 February 2016). The legal basis of CTP is the Common Transit Convention (CTC) of 20 May 1987. CTP provides for customs and excise duties and other charges on goods to be suspended during their movement. Turkey became party to CTC since 1 December 2012.
CTP has been developed, for both economic operators and customs administrations, into an instrument of commercial policy essential for facilitating and managing the huge growth of international trade in goods. This system allows that goods can be dispatched between the Community customs territory and EFTA countries with a minimum of formalities and with customs duties and national charges suspended.
In Türkiye, the transit regime is especially crucial due to its strategic location, connecting Europe to Asia and acting as a pivotal hub for trade and aid movements. When humanitarian aid commodities are destined for another country but pass through Türkiye, they typically follow a bonded transit procedure, ensuring these goods are merely in transit and not meant for local distribution or sale.
The regulations about Transit Procedure are:
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Turkish Customs Code Articles between 84-92,
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Turkish Customs Regulation Articles between 212-244,
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Common Transit Convention,
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Circular No: 2012/4
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Communique No: 3,4,5,6 and 8
There are two types of transit procedures in Türkiye:
National Transit Procedure is a transit procedure which allows movement of goods from a departure authority to an arrival authority both of which located within the Customs Territory of Türkiye. On the other hand, Community transit is a customs procedure that allows movement of goods from one point in the Community to another. Within provisions of CTP, “T1” symbol is applied for non-Community goods and “T2” for Community goods. Also, “TR” symbol is applied for National Transit Procedure in Türkiye.
Following an application by the holder of the procedure or the consignee, as appropriate, the competent authorities may authorise the following simplifications:
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Use of a comprehensive guarantee or guarantee waiver,
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Use of special type seals,
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Authorized consignor status,
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Authorized consignee status,
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Procedures specific to certain modes of transport:
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Goods carried by rail,
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Goods carried by air,
For bonded transit in Türkiye’ the goods are usually placed under seal, ensuring that their contents remain untouched and intact during transit. These seals are provided by the Turkish customs authorities and are essential to prevent the tampering of goods. In certain cases, especially when high-value or sensitive items are in transit, customs escorts might be required from the point of entry to the exit point. The need and cost of these escorts vary depending on the perceived risk of the consignment and the nature of the goods.
To ensure that the goods in transit do not unlawfully enter the Turkish market and bypass local import duties, organizations might be required to provide a transport bond. This bond serves as a financial guarantee that the organization will adhere to the transit regulations. If the organization follows all regulations, the bond is returned upon the goods' exit from Türkiye. However, any violation can lead to forfeiture of the bond to cover potential customs duties and other related fines.
Furthermore, Türkiye has several bonded warehouses where goods can be stored temporarily. These facilities are especially beneficial for aid agencies and organizations that might face delays or logistical challenges. In these bonded warehouses, goods remain under Turkish customs control and can be held without being subject to local import duties. They can only be released upon either re-exportation or once all relevant customs procedures have been fulfilled.
Overall, while Türkiye's transit regime is structured to ensure the integrity of goods passing through its borders, it's always advisable for organizations to be well-versed with the specific requirements and regulations to ensure smooth transit of their humanitarian aid consignments.