TR EN
Get Offer

Ara

Online Customs

  • What can you do with Online Customs?

    • You can monitor all customs operation processes from your personal computer 7 days and 24 hours with the user account information given to you.
    • You can access your import-export declarations, instant business tracking information, current account statement, customs operation reports on our e-Customs page.
    • All customs applications from our offices are carried out simultaneously.
    • Visual Statistics
    • Declaration Inquiry
    • Digital Archive
    • Warehouse Stock Report
    • Warehouse Stock Product Report
    • Business Tracking Report
    • Expiry Transaction Tracking
    • Internal Transaction Tracking
    • Chart Reports
    • Free Zone Stock Report
    • Document Reduction Inventory Report
    • Order Report
    • File Status Monitoring Report
    • Export Report by DIIB No.
    • Gtip Based Import Report
    • Legislation Search
    • Tax Calculation
    • Gtip Search

     

Free Zone Operations

In general, free zones are defined as special areas considered "inside the country" and "outside the customs area". Free Zones are also defined as fenced areas with special regulatory treatment for users that operate to promote the export of goods and services. Free zones offer a more favorable and flexible business environment for some industrial and commercial activities in order to increase trade volume and exports compared to other parts of the country. In order to increase and encourage export-oriented investment and production, 18 free zones have been in operation since 1985.


Transactions that can be made by Tunaset in Free Zones (Customs Surveillance and Control)

  • Transactions of goods sent to the free zone from another part of the Turkish Customs Territory,


  • Transactions of goods arriving in transit from a foreign country or another customs office in the Customs Territory of Turkey,


  • Transactions of goods coming from the free zone to Turkey for free circulation,


  • Transactions of goods imported from the free zone to Turkey within the scope of conditional exemption,


  • Transactions of the goods shipped from the free zone to another customs in Turkey or to a foreign country in accordance with the provisions of the transit regime,


The Main Objectives of the Establishment of Free Zones:

  • To encourage export-oriented investment and production.
  • Accelerating foreign direct investment and technology access.
  • Directing businesses to export.
  • Development of international trade.


Calculation of Taxes in Free Zones

If the goods produced in the free zone by using third country-origin inputs are intended to be put into free circulation, customs duties are calculated according to the provisions of Article 161 of the Customs Law if the declarant requests it, and according to the provisions of Article 15 of the same Law if there is no demand.


Sending goods from free zones to the European Union

  • If the goods coming from Turkey or third countries to be stored, processed or exported to the free zones are to be sent to the European Union countries with an A.TR circulation certificate as a status document, a Detection and Accrual Paper is issued. In this case, the procedure is done as follows;


  • In cases where the goods are produced entirely from materials that are in free circulation in Turkey, the customs declaration stating that the entry procedure has been made by paying the taxes into Turkey, the customs declaration issued at the exit in the free zones and similar documents, as a result of the examination, confirms that the goods are in free circulation in Turkey. If it is agreed, the A.TR Movement Certificate is issued and visaed within the framework of the Decision No. 2006/10895 on the Principles Regarding the Implementation of the Customs Union Established between Turkey and the European Community, without any tax collection.


  • In case the goods are processed in the free zone using the third country inputs wholly or partially, the CIF value is determined after the inspection and determination of the third country inputs, and customs duty is collected. These transactions are carried out on the Detection and Accrual Paper. After the inspection officer completes the determination and accrual process, the calculated customs tax amount is deposited to the customs accounting office or trusteeship. Upon submission of the customs cashier receipt, the A.TR Movement Certificate is visaed by the customs administration.


  • If the goods originate in a third country subject to trade policy measures, compensatory tax must be collected for the issuance of A.TR Movement Certificate and the import license issued for this goods must be submitted. The amount registered in the A.TR Movement Certificate is deducted from the original import license by the customs administration.


  • The said Detection and Accrual Papers are recorded electronically at the customs administration. A copy of each of the deducted documents and A.TR Movement Certificate for products subject to quota and surveillance measures, if any, along with the invoice and other documents deemed necessary are attached to these papers.


  • Demanding to put the goods produced using third-country inputs, sent to the European Union member countries by issuing an A.TR Movement Certificate from the free zones and returned by the buyers there, to be put into free circulation in Turkey and having the A.TR Movement visa approved by the Turkish customs administrations during the export thereof. In case of presentation of the document, other than the customs duty, the Value Added Tax and Special Consumption Tax, which must be collected on import, and the financial burdens having equivalent effects are collected. In addition, it is ensured that other procedures foreseen for the import of these goods are completed and that trade policy measures, if any, are implemented.


The following activities can be carried out in Turkish Free Zones:

  • Producing,
  • Research and Development (R&D),
  • Software,
  • general trade,
  • to store,
  • Packaging,
  • Banking and insurance,
  • Assembly and assembly
  • Maintenance services.
  • Advantages of Turkish Free Zones



Advantages of Turkish Free Zones

1. Opportunity to Benefit from Tax Advantages

Until the end of the taxation year, which includes the date when Turkey became a full member of the European Union, the gains obtained by the manufacturers from the sales of the goods produced in the regions were exempted from income and corporate taxes.

The wages of the workers employed by the manufacturers who export at least 85% of the FOB value of the goods they produce in the regions are exempt from tax exemption until the end of the taxation year, which includes the date when Turkey became a full member of the European Union (income tax.)

Transactions and issued documents related to the activities carried out by the manufacturing users in the regions are exempt from stamp duty and fees.

Property tax is not paid for buildings and lands in free zones.

Logistics services to third countries are exempt from VAT.

Property tax is not paid for buildings and lands in free zones.

Free zone users, who obtained an "operation license" other than "production" before 06/02/2004, continue to be exempt from income or corporate tax during the validity period of the Operating License. Free zone users, who obtained a license to operate outside of production after 06/02/2004, cannot benefit from income and corporate tax exemptions.



2. Medium and Long Term Planning OpportunityThe validity period of a business license:

5 years for tenant users.

20 years for manufacturer tenant users.

30 years for self-employed users (investor users).

45 years for producer-investor users.

Land and buildings on treasury lands can be rented for up to 49 years or granted easement for investor users.



3. Profit Transfer Opportunity

Income and earnings from free zone activities can be freely transferred to Turkey and abroad without permission.


4. Facilitating Foreign Trade

Since goods sold to free zones from Turkey are subject to the export regime, free zone users can purchase goods and services from Turkey without paying value added tax. Trade between free zones and third countries is not subject to the foreign trade regime. In addition, if requested, Turkish origin goods with a value of less than 5000 USD or equivalent Turkish Lira may be exempted from export transactions.


5. Customs Duty Free Trade Facility Procedure

Since the free movement status of Turkish or EU origin goods brought to the regions does not change, these goods are exempt from customs duty when entering the customs regions of Turkey or the European Union.

Goods originating in third countries are exempt from customs duty when entering free zones or exporting to another country outside of Turkey or the EU.


6. Easy Access to EU Countries

Since free zones are a part of Turkey - EU Customs Zone, goods in free circulation can be sent to EU countries with A.TR certificate. The customs duties of the goods originating in the third country are also not paid upon entry to the free zones. However, goods originating in a third country that are not in free circulation can only be sent to EU countries with an A.TR document after paying customs duties at the rates determined in the Common Customs Tariff.


7. Equal Treatment

Incentives and advantages provided in free zones are offered to all companies regardless of their origin.


8. No Time Limit

Goods may remain in the zones without any time limitation.


9. Managing Commercial Activities According to Market Demands and Conditions

Authorizations regarding price, quality and standards given to public institutions and organizations by law or other legislation are not valid in Turkish Free Zones, unless requested by the manufacturers. In addition, the provisions of the legislation regarding customs and foreign exchange obligations are not applicable in the regions.


10. Inflation Accounting Opportunity

In Turkey Free Zones, every payment is made in Convertible Currency or its equivalent in Turkish Lira.


11. Access to Domestic and Foreign Markets

Unlike most free zones in the world, sales can be made to the domestic market, except for consumer and risky products.


12. Reduced Bureaucratic Procedures and Dynamic Management

Bureaucracy is minimized in the application and operation process. Free zones are managed by professional private sector firms.


13. Strategic Location

Turkish Free Zones are close to EU and Middle East Markets, adjacent to important Turkish Ports in the Mediterranean, Aegean and Black Seas, and have easy access to international airports and highways.


14. Competitive Infrastructure Standards

The infrastructure of Turkish Free Zones is at international standards.


15. Supply Chain Management

Turkish Free Zones offer supply chain management opportunities for intermediate and raw material supply, especially for export-oriented companies.