• Bringing goods to Customs offices or other customs-approved places.
The goods brought into the customs territory of Turkey shall be subject to customs surveillance as from their entry. They shall be checked by customs authorities in accordance with the prevailing provisions.
The goods brought into the customs territory of Turkey must be taken without delay to a customs office designated in accordance with the rules and procedures determined by the Undersecretariat of Customs, or to another place approved by Customs.
• What to do first when goods are brought to the Customhouse?
The goods arriving at a Customs office or another customs-approved place in order to be imported into Turkey must be submitted to Customs by the person who has brought them into the customs territory of Turkey or, where applicable, the person who has undertaken the transportation of the goods following their arrival.
Submitting goods to Customs means orally informing customs authorities that the goods brought into the customs territory of Turkey have arrived at a Customs office or another customs-approved place.
A summary declaration should be given before the end of working hours of the day following the submission of goods to Customs.
• Who shall submit the goods to Customs?
The goods should be submitted by the person who has brought them into the customs territory of Turkey or, where applicable, the person who has undertaken their transportation.
• How to submit the goods to Customs?
As stated before, submission of goods is made orally, and there is not a written form used for this. However, oral declarations made in this way are recorded in a book kept for this purpose in customs offices.
• Is there a time limit for submitting the goods to Customs?
Yes, there is. Following their arrival at a customs office or another customs-approved place, the goods should be submitted without delay.
• What is a summary declaration?
A summary declaration form is a document that contains all the information required for the description of goods, and has a predetermined layout. The summary declaration is made using this form which can be found in Annex 10 to the Customs Regulations. A manifest, Bill of Lading, CMR, TIR Carnet, CIM or CIV document can also be accepted instead of a summary declaration. Undersecretariat of Customs has the authority to allow the usage of another internationally approved commercial or official document containing the details required for the identification of goods.
• How and when to produce a summary declaration?
It is obligatory to produce the summary declaration to the customs office concerned before the end of the working hours of the day following the submission of goods to Customs.
A summary declaration can be made either by data processing technique in computerized customs offices, by filling in and signing a form in compliance with the layout in Annex 10 to the Customs Regulations, or by producing one of the transportation documents accepted as a summary declaration (Bill of Lading, CMR, TIR Carnet etc.). The most common method being used for summary declarations is the computerized data processing technique. A person willing to make a summary declaration in this way should take beforehand a user's code and a password from the customs office concerned. The persons who have obtained a user's code and a password for access to BİLGE may make summary declarations via local (using the data entry terminals in computerized customs offices) or wide area network (using their PCs at their offices).
• Where to unload the goods?
Goods may be unloaded from means of transport at places designated or approved by Customs, and under authorization given by the customs office concerned.
No goods may be unloaded without producing a summary declaration or another commercial or official document used as summary declaration.
However, in the case of an unavoidable danger where the goods have to be fully or partially unloaded in urgency, an authorization shall not be required. Such cases shall be reported without delay to the nearest customs office.
Customs authorities may demand the goods be unloaded and the containers be opened when deemed necessary in order to inspect the goods and means of transport.
• What is "Release for Circulation"?
Release for free circulation of the goods that came to the Customs territory of Turkey shall entail application of commercial policy measures, completion of the other formalities laid down in respect of the importation of goods and the charging of any duties legally due.
Commercial policy measures are taken in broad sense to include obligations arisen from international agreements relating to trade in goods pursuant to measures prescribed by provisions governing specific fields relating to trade in goods or specific arrangements made by the interested organizations within the framework of laws, decrees, regulations and similar legislations but not in narrow sense in accordance with Article 4 of Importation Regime Decree and Article 257 of Customs Regulation in force.
If the provisions of release for free circulation are applied to goods not in free circulation, such goods shall be regarded as goods in free circulation.
• Who can import goods and is there any general prohibition or restriction for importation?
A natural person and legal person, and an association of persons recognized as having the capacity to perform legal acts who are granted tax number in accordance with the provisions of Tax Procedure Law shall carry out import procedures. However, the tax number shall not be required for the importation of goods subject to specific agreements, and the importation of books and other publications, and the importation of goods allowed to be retailed by Undersecretariat for Foreign Trade in international fairs and exhibitions opened in Turkey.
Any goods not covered by measures prescribed by provisions of the related legislation on grounds of public morality, public order or public security, the protection of health and life of humans, animals and plants, or the protection of industrial and intellectual property rights shall be allowed to be imported.
• Which measures of prohibition are goods subject to on importation to Turkey?
The goods which are prohibited to be imported in accordance with Turkish Customs Tariff and specific laws and agreements and conventions to which Turkey is a party shall not be allowed to release for free circulation. The list of goods prohibited to be entered into Turkey is included in Annex 25 of Customs Regulation.
In accordance with specific laws, decrees and international conventions and the related legislation (such as regulation, notification), the following goods are not allowed to be imported to Turkey:
The Directorate General of Customs (Section for Importation, ithalat@gumruk.gov.tr) can be consulted for more detailed information.
• What is goods subject to authorization of certain institutions and organizations on importation to Turkey?
The goods subject to authorization of certain institutions and organizations on importation to Turkey can be imported only by such institutions and organizations or their authorised representatives. The list of goods subject to authorization of certain institutions and organizations on importation to Turkey is included in Annex 26 of Customs Regulation:
The Directorate General of Customs (Section for Importation, ithalat@gumruk.gov.tr) can be consulted for more detailed information.
• What is goods subject to certain authorization on importation to Turkey?
The goods subject to certain authorization on importation to Turkey in accordance with provisions of specific laws, decrees, regulations and notifications can be entered into the Customs Territory of Turkey provided that it complies with the related legislation. The list of goods subject to certain authorization on importation to Turkey in accordance with the provisions of legislation in force is included in Annex 27 of Customs Regulation. This comprehensive list is mostly related to Notifications for Imports and Notifications for Standardization in Foreign Trade.
The Directorate General of Customs (Section for Importation, ithalat@gumruk.gov.tr) can be consulted for more detailed information.
• What is goods imported only from certain customs offices?
Measuring and weighing instruments to release for free circulation in Turkey shall be controlled by Ministry of Industry (Directorate General of Measures and Quality Control); cinematographic films shall be controlled by Censorship Board of Directorate for Copyrights and Motion Picture in Istanbul in accordance with provisions of Motion Picture, Video and Music Law No. 3257 and Regulation for Controlling Cinematographic, Video and Musical Works annexed to Decree of 07/08/1986 numbered 86/10901.
Control procedures for animal and animal products, plant and plant specimen, foodstuffs are included in Notifications for Standardization in Foreign Trade within the framework of Legislation for Technical Arrangements and Standardization in Foreign Trade. Animal and animal products, plant and plant specimen shall be entered into Turkey from customs ports determined by Ministry of Agriculture and Rural Affairs and Undersecretariat of Customs.
Additionally, certain specialized customs offices have been established to realize more effective customs control in terms of valuation, tariff and standardization Some goods shall be imported only from these specialized customs offices. For example; customs formalities for motorized road vehicles, tractors, motor-cycles and their spare parts and accessories included in the same manifest shall be carried out by Yeşilköy Specialized Customs Directorate for Automotive and Gebze Specialized Customs Directorate for Automotive; customs formalities for textile fabrics shall be carried out by Bursa and Halkalı Specialized Customs Directorates for Textile; customs formalities for some petroleum products shall be carried out by Gebze Specialized Customs Directorate for Fuel-oil Products. Exceptional circumstances for importation of these products from other customs directorates are defined in the legislation for the establishment of the above-mentioned specialized customs directorates.
The Directorate General of Customs (Section for Customs Formalities, gis@gumruk.gov.tr) can be consulted for more detailed information.
• Who can make customs declaration? What are their common responsibilities?
Owner of goods or their representatives shall make declaration. The persons who draw up and sign the declaration are regarded as declarant.
The declarations and other relevant documents for the application of provisions for release for free circulation of the goods covered by the declarations shall be issued by the above-mentioned persons and assistant customs brokers to customs offices.
Activities regarding the goods being assigned one of the customs-approved treatments or uses, shall be proceeded and concluded through direct representation by the owners of goods and by those who act on their behalf; or through indirect representation by the customs brokers.
Where registration of a customs declaration imposes particular obligations on a specific person, the declaration should be made by that person or on his behalf; and the declarant should be settled within the Customs Territory of Turkey.
Those who sign the declarations submitted to the customs offices shall be responsible for fulfilling all obligations arisen from the interested regime and verifying accuracy of information contained in and documents attached to the declaration in respect of the application of penalty provisions within the framework of direct and indirect representations. In case of the direct representation, the person represented shall be responsible for the above-mentioned acts.
• What is a simplified procedure?
A simplified procedure is a method where customs administrations, for declarations to be made in accordance with customs procedures including release for free circulation, give authorization to omit some of the documents to be attached to the declaration, and some of the data to be written on the declaration; to produce a commercial or administrative document instead of a declaration together with a request for placing the goods under the customs procedure concerned; to place the goods under the relevant customs procedure only by registering.
In order to take advantage of the simplified procedures, the conditions laid down in the relevant articles of the Custom Regulations should be complied with, and an authorization (Simplified Procedure Authorization) should be obtained from Directorate General of Customs.
For more detailed information on the subject, you can contact Directorate General of Customs (Simplified Procedure Section).
• Which are the documents that should be attached to the declaration form registered for release for free circulation procedure, or be produced before submitting the goods?
When a customs declaration is electronically submitted by a declarant or his representative, it is obligatory to produce the original invoice and the value declaration form of the import goods before the printed-out customs declaration has been given to the customs administration. In addition to these, facultatively or depending on the situation, a freight invoice and/or insurance policy in accordance with the terms of payment, a Bill of Lading or Bill of Carriage, a packing list, or in the case the application of the provisions of release for free circulation procedure is subject to preliminary authorization or where the declarant wants to take advantage of the preferential tariff, a control document or a certificate of origin, or other documents required under special provisions such as the declaration form for processed agricultural products, should accompany the declaration to be produced to the Customs Administration.
The documents to be attached to the declaration and/or produced before the submission of goods or, in some cases, before the day on which customs liabilities occur are dependent on and/or subject to the nature of the goods, the country or country group the goods are exported to, bilateral or multilateral Agreements, terms of delivery, terms of payment, origin, and the measures laid down by special provisions pertaining to trade, i.e. liabilities arising from international agreements on trade of goods, or special arrangements designed by relevant agencies in accordance with laws, decrees, regulations and similar legislation.
Since this subject is of importance for importers, documents to be produced in accordance with release for free circulation procedure depending on the points mentioned above are given in Annex I.
What to do when goods are brought into the customs territory of Turkey?
What is required when submitting goods to Customs?
Unloading and storing the goods
Release for free circulation