Frequently Asked Questions

• How to determine the customs value of the goods?

  The customs value of goods is designated and determined by respectively application of methods of valuation for duty purposes specified Article 45 to 50 of the Customs Regulations.

  These methods are; the transaction value method, the transaction value of identical goods, the transaction value of similar goods method, the unit price method, the computed value method and the last method (the fall-back method).

  The order of the use of the methods are, first to test the transaction value method, and in the presence of a condition that prevents the use of this method then test other methods accordingly and apply the latest method after testing the first five methods. İf a written request of the declarant is endorsed by the customs authorities, application order of the computed value method and the unit price method shall be reversed.

• What’s the ‘Release for Free Circulation Regime’?

  Release of the goods arriving the Customs Territory of Turkey into free circulation is possible through the implementation of trade policy measures, fulfilment of other formalities laid down for the importation of goods and the charging of the legally due taxes.

• How can I learn the legislation of the goods to be imported?

  Legislation of the goods subject to the import process varies according to the features of these items. Having said that, as a general framework, it is possible reach general information related to import of the goods from the legislation website of the Ministry of Economy.

• Can used goods be imported?

  According to Article 7 of the Decree of Turkish Import Regime, import of the old, used, renovated, faulty goods requires the permission of the Ministry of Economy.
  'According to Second Section of First Part of Import Communiqué numbered 2016/1, imports of the goods whose CIF value not specified or having more CIF value on the appendix 1 of the Communiqué does not to require the permission of the Ministry of Economy.

• How is the implementation of suspension of Customs Duty?

  European Union, aimed at decreasing industrialists’ manufacturing costs within the framework of Suspension Regime, suspends the customs taxes of certain intermediate products and non-produced raw material and collects taxes the rates of which are below the ‘’Common Customs Tariff’’ for importation of goods from third countries. Lists about those goods are represented to our national legislation with adding of the list numbered V to Import Regime Decision.
  Even though goods taking place on this list are classified on the same tariffs with goods taking place on the added list (numbered II) to Regime Decision, goods of the list numbered V are different from that of the list numbered II in respect of intended purpose of utilization and additional technical features.
  Purpose of utilization and features of goods taking place on the list numbered V are defined broadly. If goods take place on both lists numbered II and V, lower customs tax rate is implemented.