The following conditions should be fulfilled for the real entities transferring their legal residences to Turkey customs area to benefit from customs duty exemption for any kinds of home appliance to be released for free circulation.
Personal conditions
Import of exempted home appliance can be carried out by the below entities.
a) Real entities residing for minimum 24 months permanently outside of Turkey customs area (temporarily residing for less than 6 months within 1 year in Turkey customs area does not cancel the permanency. However, these terms are not included in 24 months residing term.),
b) The real entities residing abroad as separated from the spouse and setting up a home can benefit from this exemption.)(Moreover, if both wife and husband live outside of Turkey customs area however, they live separate, for the spouses to benefit from this exemption, they need to document divorcing or separation by court decision.)
c) Exemption of used home appliance is applied by family unit. Husband, wife and children are considered as a family unit.
d) If children living with their family continue their residences following reaching to full age for 24 months and more, they can benefit from used home appliance exemption.
Conditions for commodity
Sitting, dining, bed rooms and living room property, kitchen sets and personal computer and accessories and satellite antennas dishes diameters of which are up to 120 cm (including 120 cm) are accepted as the home appliances.
For the exemption, the commodity;
a) Should be home appliance,
b) should be used,
c) should belong to the one importing,
d) should be carried out by transport place,
e) should be brought with the person or 2 months before the arrival or within 6 months and declaration of release for free circulation should be submitted.
Documents to be submitted to customs administration
a) original of the passport (the last entry date of Turkey should be indicated)- 3 photocopies
b) the certificate of residence transfer to be issued by local consulates relating to transfer of residence.
c) For the new passport issued for loss and issuing date of which has not been 2 years yet, the certificate issued by the consulate showing more than 24-month residing.
d) For the persons having the record of previous transferring in the passport to import exempted used home appliance, the certificate issued by the consulate showing the re-residing abroad and returning the country definitely after 24 months.
e) List of commodity -3 copies
f) if the husband and wife live outside of Turkey customs area but separate, for the partners to benefit from this exemption, they need to document the divorcing or separation with court decision.
Exercising the right of importing used home appliance
The right of used home appliance can be exercised in one lot, it can be exercised in various lots provided to be 2 months before entering Turkey customs area or within 6 months.
During the import of the commodity delivered later, uniform customs declaration issued previously is controlled by the customs administration and therefore repeating property import is not allowed. Following the import carried out one of the spouses after the right has been granted by the family unit, if the other spouse conveys commodities, previous uniform customs declaration will be examined and repeating commodity import is not allowed