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IMPORTATION OF HOUSEHOLD GOODS
The following conditions are required to be fulfilled in order to benefit from exemption of customs duties of all kinds of used household goods, to be released for free circulation, of real persons transferring their Legal residence to Turkey in accordance with the subparagraph (b) of fifth paragraph of Article 167 regulating the exceptions exemptions from customs duties of Customs Law numbered 4458.
Terms for the Person
The importation of used household goods that are exempt from customs duties in accordance with the subparagraph (b) of fifth paragraph of Article 167 of Customs Law numbered 4458 is able to be done by the following people:
a) Except of state officials appointed to national or international positions in abroad and returning back from these duties, real persons residing out of Customs Territory of Turkey for at least 24 months (To be temporarily in the Customs Territory of Turkey for a period of less than 6 months within 1 year doesn’t disregard a person’s continuity status. However, these periods cannot be included in the period of 24 months which is necessary to live in legal residence outside the Customs Territory of Turkey.),
b) State officials appointed to national or international positions in abroad and returning back from these duties.
The exemption shall be applied to the goods, which are outside the Customs Territory of Turkey, required to be brought or sent to the Customs Territory of Turkey as it is burdensome and costly to take them with themselves due to a feature or distance of the foreign country to which the state officials are again appointed with a continuous duty while working in a foreign country with a continuous duty.
People who are appointed with a temporary duty outside the Customs Territory of Turkey and state officials coming temporarily to the Customs Territory of Turkey as on leave or upon invitation, although being under the responsibility of permanent duty, cannot benefit from the exemption of used household goods.
c) Real persons living in abroad separately from her/his partner and set up a home, can benefit from of this exemption. However, both of wife and husband live outside the Customs Territory of Turkey, but separately, the status of divorce or separation must be documented with court decision in order to benefit from this exemption.
The exemption of used household goods is carried out according to family unit. Husband, wife and children are considered a family unit.
d) Children who live with their family can benefit from the exemption of used household goods after residing outside the Customs Territory of Turkey for 24 months or more after reaching majority.
Terms for the Goods
The furnitures of living rooms, dining rooms, bedrooms and saloon to be used at home, kitchen sets and personal computers and accessories, and dish antennas of which diameter is up to 120 cm (including 120 cm) are considered as household goods.
For the implementation of exemption, the goods;
a) must be household goods,
b) must have been used,
c) must belong to the importing,
d) must be brought by transport,
e) must be declared to goods on free movement by bringing with the person together or 2 months before coming or 6 months after coming.
Documents to be Submitted to Customs Administration
In order to allow the importation of used household goods with exemption, it is required for persons willing to import used household goods to submit the following documents:
a) Transfer certificate of residence to be received from our local consulates in relation to the transfer of residence for the goods to be brought under subparagraph (a) of 2nd article.
b) Document from consulate to indicate that the owner has resided abroad for longer than 24 months for the passports renewed due to loss if they were not given at least 2 years ago.
c) For those who have inscription about a previous permanent return on their passports to be able to import used household goods with exemption, a document from consulate to indicate that s(he) resided abroad at least for 24 months again and then permanently returned.
d) The document to be given by their respective institutions and showing the assignment decision and completion of the duty for the goods to be brought under subparagraph (a) of 2nd article.
In case of the partners of state officials, appointed to national or international positions in abroad, submit the documents received from relevant authorities and showing that their duty terms is not completed and their parents work in abroad, reside in outside the Customs Territory of Turkey for at least 24 months, and the goods are brought to the Customs Territory of Turkey before 2 months of arrival or after 6 months of arrival, they benefit from the exemption of used household goods without looking for transfer certificate of residence. The benefit from the right of transport is annotated on the passport of his/her partner working abroad.
Customs Procedures for Used household goods of Public Officials
Upon submission of the document by state officials for completing their duty which they have been appointed to national and international positions in abroad and returning back, the used household goods brought by them are allowed to be imported with exemption.
In case of the goods required to be brought or sent to the Customs Territory of Turkey as it is burdensome and costly to take them with themselves due to features of change of duty (such as being appointed to different duties such as appointments of Embassy Consultants to the duty of Ambassador or Consul General who have lodgings and household goods) or the weather conditions or distance of the foreign country to which the state officials are again appointed with a continuous duty while working in a foreign country with a continuous duty, the following issues must be met:
a) The state official assigned by transfer to a different country from a foreign country with a continuous duty reports the situation to the affiliated ministry with a petition by adding 4 copies of the detailed list of goods showing the type and quantity of the goods to be brought to Turkey or to be taken away from Turkey. Moreover, the customs authorities through which the goods will be brought or taken away, are indicated in this petition.
b) As a result of the examination of the request of state official by affiliated Ministry, if it is accepted that it is necessary for the state official to bring or to sent his/her goods to Turkey and if the request is approved, the situation shall be notified to Customs Undersecretariat accompanied by three copies of the list of goods.
c) The issues are examined by the Customs Undersecretariat whether the goods have the characteristics of transport and whether it is necessary to send or bring these goods to Turkey, and if the request is approved, the relevant custom authority shall be instructed. In addition, information is presented to the relevant ministry.
The customs authority, by confirming, gives a copy of list showing the type and quantity of the imported goods to the related person.
The state officer notifies the situation through the affiliated Ministry to Customs Undersecretariat, provided that s/he cannot bring or send a number of goods to Turkey that s/he has gotten permission to import, while changing his location in abroad.
d) While a state official returning back to Turkey finally, in case of s/he wants to bring or send second party goods, s/he applies to relevant customs office with a petition, and adds the detailed 3 copies of the list of goods and the document (Annex 1-sample) and the customs-approved list of imported goods while changing location.
e) As a result of the examination of the petition by the relevant customs office, in case of it is found that there are goods except of first-brought and using the tax exemption, it is allowed to be imported with exemption.
Using the Import Right of Used Household Goods
In addition to using the import right of used household goods in one go, it can be used within the period of before 2 months or within 6 months after entering the Customs Territory of Turkey.
During the importation of subsequent goods, the uniform customs declaration prepared previously is certainly seen by the customs authorities and thus, importation of duplicate goods is not allowed.
After gaining the right according to family unit, in the case of one of the spouses brings goods after the importation made by the other spouse, the uniform customs declaration is seen and the importation of duplicate goods is not allowed.
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ANNEX: 1
REPUBLIC OF TURKEY
MINISTRY OF …………………..
No:…………. ANKARA
…/…/….
DOCUMENT
Name and Surname :
The last duty abroad and place:
Starting date of work abroad:
Date and No of the appointment decision to centre:
Starting date of work in centre:
If s/he has done relocation abroad:
Whether there is an application for importation of household goods:
It is confirmed that officer………………………………………………………. of our Ministry is on continuous duty abroad between the above-mentioned dates.
This certificate is given to mentioned person in order to be submitted to the relevant authorities.
General Directorate of Personnel
Branch Manager of Registration
IMPORTATION OF GOODS DUE TO MARRIAGE
The following conditions must be satisfied in order to benefit from the exemption of customs duties of trousseau of people coming to Turkey by marrying with a Turkish residing in Turkey or coming in order to get married.
1- Persons to import goods because of marriage
The following conditions should be fulfilled by the persons who will import trousseau because of marriage:
The exemption should be granted to people:
a) coming to Turkey by getting married with a Turkish residing in Turkey, or
b) coming to Turkey by leaving their own actual residence in another country and getting married in Turkey, or
c) coming to Turkey for any reason (such as tourism, visits, education, official duty) and getting married at most within a year with a Turkish residing in Turkey, and continuously living outside the Customs Territory of Turkey at least for 12 months before transferring the legal residence because of marriage, and presenting marriage certificate.
2- Goods to be able to be Imported Because of Marriage
The exemption for customs duties is granted for:
1) New or used goods of people transferring their legal residence from a foreign country to Customs Territory of Turkey by getting married or in order to get married with a Turkish residing in Turkey,
2) Gifts which are not in commercial quantity and nature and sent because of marriage and traditionally to people transferring their legal residence from a foreign country to Customs Territory of Turkey by getting married or in order to get married with a Turkish residing in Turkey, by people whose legal residence is in a foreign country, on condition that the value of each gift will not exceed 300 EURO and the total value of gifts will not exceed 3000 EURO. However, the exemption is not granted for;
a) Alcohol and alcoholic beverages,
b) Tobacco and tobacco products
Periods for Importation of Goods with Exemption because of Marriage
1) People who will import goods because of marriage have to import these goods before 2 months at the earliest or within the 6 months after the marriage to the Customs Territory of Turkey in order to benefit from the exemption.
In addition to the free circulation of goods may be at one time, it may be imported separately within the specified time period (before 2 months or within 6 months).
2) The goods imported because of marriage cannot be sold and transferred, and cannot be lent, leased and pledged as collateral to someone without the permission of the customs administration during 12 months.
3) The customs duties of the goods lent, leased, transferred or sold before the expiry of 12 months from the date of import shall be charged according to the principles specified in Articles of 181 and 194 of Customs Law numbered 4458.
IMPORT OF HEREDITARY GOODS WITH EXEMPTION
The following conditions must be satisfied for benefiting from the exemption of customs duty for the hereditary personal goods:
Customs duties shall not be required for imports;
1- Terms for Inheritors
a) To people residing in Turkey, or
b) Turkish nationals who are returnee to Turkey
Devolving due to the death of persons located outside the Customs Territory of Turkey;
2- Terms and Duration
a) Personal belongings,
b) Household goods,
c) One piece of private road vehicle motorized or non-motorized and used.
Exemption is granted for the goods brought in one party or more than one patty within 12 months from the date of certificate of inheritance, reserving force majeure, on condition that proving to belong to the decedent and to transfer the goods to people whom the goods are on behalf of them with satisfying official documents.
However, this period may be extended by the customs authorities, depending on the authenticated condition of force majeure.
3- The Conditions for which the Exemption of Customs is not applied
The exemption of Customs Duties cannot be granted for following products:
a) Alcohol products,
b) tobacco and tobacco products,
c) Motor commercial vehicles,
d) Instruments and appliances used for the practice of any profession or art, except of the portable instruments and appliances of decedent that s/he used for practicing his/her profession,
e) Raw material stocks and finished or semi-finished products,
f) Animals and agricultural products which are in large quantities exceeding the normal family needs.
MATERIALS AND HOUSEHOLD GOODS OF STUDENTS COMING TO TURKEY FOR EDUCATION
The following conditions must be satisfied for benefiting from the exemption of customs duties for the materials and household goods of students coming to Turkey for education.
Term of Student means a person registered to an education institution for the purpose of continuing as a full-time to the classes of this education institution,
Term of education materials means new or used goods from which students benefit for their normal studies and appropriate to education subjects.
1 – Terms of Persons
Exemption is granted for students coming to Turkey for education.
2- 2 – Terms of Goods
The exemption of customs duties is granted for:
a) Education materials,
b) Household goods for a student room,
c) Clothing used or new,
imported by the students coming to Turkey for education for personal use during education period.
Exemption may be granted more than once in terms of education materials for each school year. However, household goods can be imported for once during the education period.
FOR MORE INFORMATION : gumruk@fokusturk.com
FOKUSTURK TEAM