What is Inward Processing Regime (2006/12)?

In order to give export products competitiveness in the world markets and to increase the diversity of export products, raw materials, auxiliary substances and materials, which are necessary for the production of the exported product and cannot be obtained from the domestic markets in terms of price and / or quality, with customs exemption from world market prices, It is an economically effective customs regime that allows the import of packaging materials.

What is the Purpose of Inward Processing Regime?

  • Increasing production and trade volume,
  • Creating added value,
  • Increasing employment,
  • Increasing exports by supplying raw materials at world market prices,
  • Diversifying export products and export markets.

Advantages of Inward Processing Regime

  • Exemption from customs duty, VAT and other taxes, duties and charges in imports from third countries,
  • Exemption from VAT and other taxes, duties and charges on imports from EU countries,
  • Exemption from quota and surveillance measures in imports, provided that the export commitment is fulfilled with exports to third countries,
  • Import with exemption from customs duty regarding sales and deliveries considered as exports,
  • Allowing the use of equivalent goods,
  • To ensure sustainable export growth,
  • Diversifying our export products,
  • Developing our export markets,
  • To give our exporters competitive power in the world markets,
  • It can be listed as the recovery of paid taxes.

The appraisal procedures to be carried out within the scope of the Inward Processing Regime Communiqué are carried out by on-site inspection by the relevant auditor in accordance with Article 4.1 of the T18 Appraisal Services Instruction.

Note: The relevant document can be accessed by clicking on the T18 Expertise Services Instruction.

What is the Outward Processing Regime(2007/5)?

It is a system that includes the temporary export of goods in free circulation to the free zones outside the Turkish Customs Territory or free zones for further processing, repair or renewal, and importing them back to our country as a product after processing, which ensures that the products are released into free circulation by providing full or partial exemption from taxation in this process.

Objectives of the Outward Processing Regime

  • To benefit from the cheap labor cost outside of Turkey,
  • To benefit from technology and quality standards that are not available in Turkey,
  • To ensure that the manufacturer of the imported goods is repaired,
  • Encouraging the producers to use domestic products in their production, thus reducing the import taxes to be paid for the final product.

The appraisal procedures to be carried out within the scope of the Outward Processing Regime Communiqué are carried out by the relevant inspector by performing an on-site audit pursuant to Articles 4.2 and 4.3 of the T18 Appraisal Services Instruction.