CUSTOMS REGULATIONS

 

Traveler means Turks and foreigners who live in a foreign country and arrive in the Turkish Customs Territory either by road, sea or air having any purpose, or Turks and foreigners returning either permanently or temporarily from a foreign country to which they went for any purpose, and Turks and foreigners leaving Turkey and going to a foreign country for the same purposes and via the same ways.

 Who is not considered as traveler?

 The following are not deemed as travelers: captains, crew and servants of ships; servants of railways and sleeping and buffet cars; and people in charge for the transportation and management of automobiles, buses, trucks, planes and other road and sea vehicles and aircraft, and for services in relation to travelers and goods.

 How Much Jewelry can Travelers Bring into the Country or  Take Abroad?

 Travelers may bring into the Turkish Customs Territory and may take out of the Turkish Customs Territory jewelry of noncommercial nature crafted with precious metals and the gems the value of which does not exceed US$ 15 000. Such goods having a value more than US$ 15 000 may be taken abroad only if they have been declared at the entry or it is certified that these goods were purchased in Turkey.

 What is the Relief Granted for Personal Effects?

 Whether used or not, personal effects of non-commercial nature that are brought with travelers or brought in a period of two months before or six months after their entrance, get relief from customs duties. Undersecretariat of Customs is authorized to determine the qualities, features, amount and value of the goods that can be imported as personal effects and to conduct and to conclude enquires into special and obligatory cases.

 What is the Relief for Goods Received by Post and Valued at € 100?

 Goods that have been brought by a person into the Turkish Customs Territory by post, in a parcel or by express cargo service and that have a total value of maximum € 100 for each consignment get relief from the customs duties if the goods do not have a commercial quantity and nature.      

What Relief is Granted for Gifts Sent by Post from Customs Duties?

 Goods that have been consigned by a natural person residing outside the Turkish Customs Territory to a natural person who is resident in the Turkish Customs Territory by means of postal and express cargo services get relief from customs duties. This relief can apply to the goods mentioned below;

-          Goods that have been sent for the Ramadan Feast , festival of Sacrifices , New Year and Christmas by post or express cargo service,

-          Goods of no commercial quantity and nature

-          Goods that belong to a person, a family or the goods that are brought as gifts.

-          Goods that are not subject to any payment by the receiver

How Much Relief is applied to Gifts?

This relief is applied to the goods that have a real value of EURO 300. Where the goods contain more than one item, the total value of the items must not exceed € 300. Where the value of the consignment containing two or more items, exceeds 300 €, the relief of the customs duties will be applied only to the value mentioned above.

Is There any Relief Applied to the Goods Brought by the Travelers as a Gift?

The goods of non-commercial nature that are brought by the travelers (except for the transit travelers) and imported are relief from customs duties. This relief will apply to the goods mentioned below:

 a-     Goods of no commercial quantity and nature,

b-     Goods for the personal use of the importer or his family use,

c-      Goods that are brought as a gift. The Undersecretariat of Customs has the authority to determine the quality and specifications and the quantities and values; to examine and resolve the special situations and to restrict the relief of the imported gifts with the aim to prevent the exploitation of the right of relief.

This relief is limited with the quantity of the goods below for each traveler.

a-     Tobacco products.

b-     Alcohol and alcoholic drinks.

c-      Medicine and medical equipment for personal use only. The relief mentioned in paragraphs (a) and (b) will not be applied to travelers under 18.

Is it Possible for Travelers to Send Goods by Post or bring them into the Country by the Way of Paying Their Duties?

 Without prejudice to the goods total real value of which does not exceed EURO 300 and which are to be imported relief from customs duties; the goods of no commercial quantity and nature that have been consigned by post or express cargo service or brought by travelers (at the age of 18 or over) or brought two months before or six months after the arrival of these travelers and that have a maximum value of € 1500 per traveler in each each consignment are subject to a fixed rate duty. This fixed rate duty is 10 % of the value  of the goods.

 The goods that have been brought within the limit mentioned above;

 Should be consigned to the Turkish residents by post or express cargo service,

  1. Should be brought by travelers,
  2. Should be brought or consigned as a gift,
  3. Should be for the travelers own or his/her family use,
  4. Should not be subject to any payment made by the receiver,
  5. Should be of no commercial nature and quantity.

 What is the Procedure for Goods Imported, Total Value of Which  Exceeds € 1500?

 Where the total value of the goods imported within this framework exceeds € 1 500 the customs duties paid at the importation of the goods are assessed and collected in accordance with the regulations in force. Where the value of the imported goods exceeds € 1 500 the customs duties of these goods are assessed and collected in accordance with the rates determined by the Import Regime Decree.

The declarant may demand that the goods be subject to import duties before and fixed rate duty is assessed. In this case the importation of the goods is allowed only if the import duties are collected.

The value of the goods brought as above, which will be taken as a basis in the determination of the tax base, is calculated according to the invoice or sale receipt. Where such documents cannot be submitted or the value declared on the document submitted is considered as a low value by the customs officers, the value is determined by the customs administration.