HOW TO BECOME AN İMPORTER?

All real and legal persons and the partnership of persons which is authorized to make disposals according to the provisions of the current legislation even though not having the legal personality status; which have a tax number can perform import procedures. 
However , 
- the condition of having a tax number is not requested for importing based on special agreements, 
- importing books and other publications, 
- importing the goods allowed to be sold in retail markets by the undersecretariat in the international exhibitions and fairs organized in the country, 
vergi numarasına sahip olma şartı aranmaz. 
The real persons who are not merchants can import the materials which are clear that they are for personal, private and family usage based on its properties and characteristics and which are clearly obvious that they are brought for gift giving purposes. The method and basics related with this are determined by the undersecretariat of customs. 
The goods outside the scope of provisions of the legislation related with the purposes of public decency, public order or public safety; protection the health of the human, animals and plants or protecting the industrial and commercial properties are free to be imported. 
The import of the materials the import of which is surrendered to certain institutions and organizations can only be done by these institutions and organizations. 
The people who want to import directly apply to the customs administrations together with the documents they should have according to the provisions of the related legislation (provided that the provisions of the foreign exchange regulations are preserved). 
Unless otherwise is directed by the undersecretariat, the documents taken from the authorized organizations according to the provisions of the Import announcements, the annex of this regulation, are valid during the calendar year they are prepared provided that they are used in the periods determined by the related organizations. 
The transactions to be made by the banks or special finance institutions related with paying the prices of the goods to be imported are subjected to the provisions of the foreign exchange regulations. 
After the goods to be imported comes to the customs, if there are ratios stated in the lists annexed to the import regime decisions, customs tax and housing development fund should be paid.