WHAT IS IMPORT WITH WAIVER ?
The import with waiver is the import of some personal and commercial quality commodity bought by external gaining and saving, acquired overseas without foreign currency transfer for the import and not needing to bring the country to the country. Some duties are applicable for this import. These duties are collected by customs administration during import.
DEFINITIONS
Personal effects: the commodity import of which is allowed if it is understood not imported for commercial purpose considering the use specific to the person, area of use and quantity,
Motor private vehicles: Automobiles produced for people transporting and having maximum 7 seats except mainly the driver, station wagon cars and racing car and other private vehicles specified in road traffic legislation.
Non-motorized private vehicles: The bicycle not used for passenger transporting and having maximum 3 wheels and driven by pedal by human muscle strength or turning the wheel manually,
Legal residence: the place where a person lives for minimum 185 days in a calendar year due to personal or professional bonds,
Transfer of residence: Final moving of the person by ending personal and professional bonds in order to settle down in Turkey customs area,
WHO CAN BENEFIT FROM IMPORT WITH WAIVER?
a) The person transferring their legal residence address to Turkey after residing outside of Turkey customs area for minimum 24 months provided that he did not stay for more than 6 months in the country in a calendar year (Stays up to 45 days in Turkey in a calendar year are considered as the overseas residing time),
b) Public officers appointed for the overseas national or international staff by decree and repatriating (The condition of minimum 24-month residing outside Turkey customs area is not applicable), motor or non-motorized private road vehicles registered for them in the country abroad as of minimum 6 months from the last entry date when they transferred their residence and not being older than 3 years as of the year when it was registered for them (including register and model year) can be imported as duty free.
c) Persons transferring their residence addresses to Turkey by becoming a Turkish citizen
Customs duties are not applicable for the import of motor or non-motorized private road transport vehicles of the persons transferring their legal residence from abroad to Turkey customs area definitely by becoming a Turkish citizen (except the ones becoming a Turkish citizen by marriage) registered themselves in the country abroad as of minimum 6 months from the date when they entered Turkey lastly before transferring the residence and used not older than 3 years of as of the year of registering (including register and model year). It is not mandatory for them to reside outside of Turkey customs area for 24 months.
d) Import by inheritance
Customs duty is not charged for the import of one motor or non-motorized private road transport vehicle used and inherited to Turkish citizen heirs returning Turkey definitely or residing in Turkey by the death of the person settled outside of Turkey customs area.
Exemption is granted for motor or non-motorized private road transport vehicle brought within 12 months as of the date of certificate of inheritance provided that ownership of the decedent and succession for them is proven by formal documents save for the force majeure.
Information about exempted vehicle import
- Motor or non-motorized private road transport vehicles imported as exempted cannot be lend for money or free, pledged as security, hired, transferred or sold without notifying to customs administration unless 12 months passes as of the date of release for free circulation.
- Customs duty of the motor or non-motorized private road transport vehicles lent, pledged as security, hired, transferred or sold before the expiry date of 12-months period as of the date of importing as exempted is collected in accordance with articles 181 to 194 of Customs Law numbered 4458. In this case, criminal action is taken against the obligator.
- The annotation that “It is forbidden to lend this vehicle for money or free, pledge as security, hire, transfer and sell” is attached to the certificate of traffic to be issued by the customs administration for motor or non-motorized private road vehicles import procedure of which is completed and sent to the relevant traffic management.
- It is not possible to import any kinds of vehicles for simple aims other than transporting people and any kinds of motor road vehicles including with or without trailer produced as to transport 10 or more people with the driver or commodity as free against the price by method of building and material as exempted within the scope of above paragraphes.
- Import of motor or non-motorized private road transport vehicle is granted to the family unit. Since the right granted depends on fulfilling the conditions by the person, automobile import application is filed by the beneficiary personally one of the spouses cannot get the vehicle registered for the other.
e) Transfer of an economic activity outside of Turkey customs area to Turkey customs area
Capital good or other material imported for transfer of an economic activity conducted outside of Turkey customs area to Turkey customs area are exempted from customs duties. The term of activity means any kinds of economic activities of the persons providing service, producers, merchants including mining, agriculture, self-employment activity and similar activity.
- Enterprise means the independent economic unit. This unit covers the entire organization or a part of such an independent organization.
- The term of capital good and other material means the technical materials and office and store materials necessary for the enterprise to carry on its activity. For an agricultural enterprise, livestock is included in the said good and material.
Exemption;
1) is limited to the commodity and material used actually by the enterprise for minimum 12 months before terminating the activity abroad to transfer it to Turkey customs area save for the force majeure,
2)commodity and material to be used for the same purpose following the transfer,
3) commodity and material approved for the quality of the enterprise.
The right of exemption is granted to the entrepreneurs terminating their activities in the country they left to carry out similar activity in Turkey customs area. Enterprises for establishing any connection with an entrepreneur settling in Turkey customs area cannot benefit from this exemption. The right of exemption is granted to the entities working at the same job for minimum 3 years in the country they left.
Below listed commodity is not within the scope of exemption:
a)Transporting vehicles like outdoor broadcasting units, portable laboratory and not being production or service industry machine,
b) Provisions for the human consumption or animal feeds,
c) Raw, semi-finished or finished material stocks and fuels,
d) Bovine and ovine in the ownership of the seller.
The import of motor transport vehicles is not possible in accordance with the provisions of this article.
COMPETENT CUSTOMS ADMINISTRATIONS FOR IMPORT WITH WAIVER?
Competent customs administrations for import with waiver, Ankara free and transfer customs directorate, Istanbul Yesilkoy automotive expert customs directorate, Izmir customs directorate and Gebze expert customs directorate.
WHO CANNOT BENEFIT FROM IMPORT WITH WAIVER? TO WHOM AND HOW LONG IS THE PERMIT OF IMPORT WITHOUT WAIVER IS GRANTED?
Permits of import with waiver of motor or non-motorized private road transport vehicles are granted once in every 5 year as of the actual import date of the vehicles and transfer of residence of a family unit comprising of a husband and minor children to the family unit comprising of wife-husband and minor children.
NECESSARY DOCUMENTS FOR APPLICATON
Documents to be submitted for application of import with waiver; ·Application form (obtained from customs administration.),
· Passport or substituent certificates (passport is not mandatory for migration.),
· Dispatch note or vehicle entry form,
· Delivery receipt certificate (this certificate is not applicable for the ones procedures of whom are completed in the same day.),
· Certificate of identity register copy (for the family unit),
· A certificate showing the termination of relation with the employer in the country of residence and the certificates to be issued by our consulates for transferring the residence upon submission of the certificate showing the discharge certificate for the school if they are students, the certificate showing that deductions of old age pension assurance premiums, certificates showing that they don’t receive unemployment benefit or aid from employment agency, certificates showing that residence record was cancelled by the concerned authority (including transfer of business place),
· For the vehicles (including motorcycles) ownership and traffic papers registered for the beneficiary,
· Declaration, letter of undertaking certified that the spouse not requesting the import will not apply for import permit before 5 years,
· Certificate of inheritance for the import by inheritance,
· Certificates showing acquisition of Turkish citizenship in addition to certificate of identity register copy for imports by migration,
· Certificate of duty for the imports by public officers.
a) The persons transferring their residence addresses to Turkey due to marriage
b) Dual citizens. Since granting this right to our dual citizens is subject to returning country by leaving the residence abroad and transfer of the residence for these persons (returning definitely) is not applicable, dual citizen is not entitled to exercise the right of free automobile import in accordance with the legislation in force.
TERMS OF APPLICATION
Turkish citizens residing abroad for 24 months (listed in a) should apply within 6 months as of the last entry date when they transferred their residence, public officers (listed in b) should apply within 6 months as of the last entry date from the termination of duty term, the ones acquiring Turkish citizen (listed in c) should apply within 6 months as of the date of issuing identity card for themselves with the resolution of citizenship, for the import by inheritance the application should be filed to the customs administration that the good for import is delivered personally within 12 months as of the date of certificate of inheritance. In addition to the certificate of inheritance and ownership, passport of the deceased or document showing the identity to be submitted by the official authorities, copies of identity card of the heirs will be necessary. For the import requests based on the certificate of inheritance by the foreign courts, date of starting the application term is the date of recognition and approval of foreign court decisions.
WHAT IS THE CONDITION OF TRANSFER OF AN ECONOMIC ACTIVITY CONDUCTED OUTSIDE OF TURKEY CUSTOMS AREA TO TURKEY CUSTOMS AREA AND NECESSARY DOCUMENTS FOR APPLICATION?
The exemption is applied to commodity and material brought to Turkey customs area within 6 months as of the date of termination of activities in the country where the enterprise is transferred save for the force majeure.
For this, an application should be filed to undersecretariat of customs (General directorate of customs) with the below documents before shipment of property and machines to Turkey before stopping the activity or within maximum 3 months after stopping the activity.
a- Business license,
b- Certificate of registration of local artisan and craftsman, commerce or industry chamber,
c- Invoices of the machine and various commodities to be imported and if any documents of business place fixture records,
d- Documents of last three-year earning of the enterprise and taxes paid,
e- The list issued in detail for make, model, serial number and purpose of use of the commodities to be imported,
f- Certified translations of the documents listed in above clauses a, b, c and d.
Moreover, undersecretariat of customs (General directorate of customs) can ask for additional documents if considered necessary.
Requests of returnees doctors, dentists and veterinaries for the import of medical units related to their professions before returning the country are finalized by the undersecretariat of customs (general directorate of customs) provided that opinions of ministry of health and agriculture are asked.
ımport with waiver does not mean the exempted import and financial obligations must be fulfilled like the paid import. These financial obligations include VAT, extra vehicle purchase tax, vehicle purchase tax, motor vehicles tax and environment fund