What is Import, How are Import Procedures done?

Import or import can be expressed as the purchase of goods from another country and bringing them to the country in its simplest definition. Imports can be made within the framework of the rules system called “free circulation regime” in customs legislation.


What is the Free Circulation Regime?

In order for a good to be released for free circulation, it is not sufficient to pay only the taxes that must be collected on import; It is necessary to implement the trade policy measures applicable to the goods and to complete the other procedures envisaged for the importation of the goods.


Who Can Import?

In accordance with the provisions of the Tax Procedure Law, every real and legal person whose tax number is given, and person partnerships that are authorized to make legal savings in accordance with the provisions of the current legislation can carry out import transactions.


Persons who do not have a tax number can obtain a tax number by applying to the tax offices of the Ministry of Treasury and Finance. In order to be able to import, it is not necessary to obtain a special permit or document that gives the right to import.


In exceptional cases listed below, they can import without looking for a tax number,

Imports based on special agreements

Import of books and other publications

Import of goods allowed for retail sale at international fairs and exhibitions opened in Turkey.

What are Import Prohibited and Restricted Goods?

The regulations determining the prohibitions and restrictions on imports in our country are based on the tariff classification of the goods and the GTIP number.


The President, as well as the Ministry of Commerce, public morality, public order, public security; protection of human, animal and plant health and life; preservation of national treasures of artistic, historical or archaeological value; is authorized to impose certain restrictions or prohibitions on imports on the grounds of protection of intellectual and industrial property rights.


For this reason, after determining the Customs Tariff Statistics Position Number of the goods to be imported, it is necessary to investigate whether there is a prohibition or restriction regarding this goods.


Can Used Goods Be Imported?

It is essential that the goods to be imported into Turkey are new and unused.


According to the Import Regime Decree published by the Ministry of Commerce, in which the rules and principles regarding the import to Turkey are determined, all kinds of old, used, renewed, defective (defective) and slanted (lost durability over time) goods can be imported into our country from the Ministry of Commerce General Directorate of Imports. It is necessary to obtain a permit and submit it to the customs administration during import procedures.


What are Goods Subject to Import Permit?

Permission is required to import some goods into Turkey. Such goods are defined as “goods subject to import permit or conformity control” in customs and foreign trade legislation. The import of which goods are subject to permission or conformity control is determined within the framework of international agreements and foreign trade policy. These inspections are carried out by different institutions and organizations.


When starting the import, after determining the Customs Tariff Statistics Position Number on whether you need a permit, license, certificate of conformity or qualification from any institution or organization for importing your goods into Turkey, it is vital to obtain up-to-date information about this item. is important.


Some items may not be subject to the ban. However, for the importation of the goods, it is necessary to obtain permission from certain institutions and organizations in terms of human-animal plant health, protection of public morals and order.


Example: In order to be able to import weapons, the goods are within the scope of Import 2020/2 and can be imported by the Ministry of National Defense, the Gendarmerie General Command, the Coast Guard Command, the Undersecretariat of the National Intelligence Organization, the General Directorate of Customs Enforcement and the General Directorate of Security, or by institutions and organizations authorized by these organizations. .


In addition, many products such as food and food contact products, agricultural products, scrap and waste, health and medical products, and products affecting worker health can be imported with the permission of the relevant ministries. Before the goods are brought to the country, it is necessary to determine the Customs Tariff Position and to investigate whether they are subject to permission.


What are Import Taxes? How are Import Taxes Calculated?

Import taxes to be paid in customs administrations are specified in the Customs Law No. 4458 3-8/9.


8. a) The term “customs duties” means all of the import duties or export duties applied to the goods in accordance with the relevant legislation;


b) The term “customs liability” means the obligation of the obligor to pay customs duties;


9. The term “import duties” means


a) Customs duty to be paid on the importation of the goods and other taxes with equivalent effect and financial burdens,


b) Taxes to be charged on imports within the framework of agricultural policy or special regulations applied to certain products obtained as a result of processing of agricultural products.

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