Export Legislation: This encompasses all procedures, laws, and regulations related to exports, including bilateral or multilateral international agreements, export regime decisions, and the regulations, communiqués, and instructions created based on these decisions.

Legal entities or individuals with a tax identification number can export; establishing a company is not required. Anyone can obtain a tax identification number and export their goods or services abroad.

For international exports, one must authorize a customs broker and can export by becoming a member of an exporters' association operating in their region.

Export is a crucial area for the growth of small and medium-sized enterprises (SMEs), and it involves different steps than the domestic market. Through GoTradeGo , you can partner with Foreign Trade Experts who will enable you to complete all export transactions quickly and reliably.

The tasks undertaken by foreign trade specialists include analyzing target markets, reaching wholesale buyers, product promotion, marketing, sales, customs, and managing logistics processes. Knowledgeable and experienced export consultants provide services to companies and firms in accordance with export regulations.

Export Legislation

EXPORT REGULATION

CHAPTER ONE

Purpose, Scope, Basis, and Definitions

Aim

ARTICLE 1 – (1) The purpose of this Regulation is to regulate the competent authority for exports and the procedures and principles to be applied in order to ensure that exports are regulated, supported and increased for the benefit of the country's economy within the framework of the Export Regime Decision.

Scope

ARTICLE 2 – (1) Export transactions to be carried out in accordance with the Export Regime Decision shall be conducted within the framework of this Regulation, the circulars to be published by the Ministry to which the Undersecretariat of Foreign Trade is affiliated, and the instructions to be given to the relevant parties.

Rest

ARTICLE 3 – (1) This Regulation has been prepared based on the Export Regime Decision, which was put into effect by the Council of Ministers Decision dated 22/12/1995 and numbered 95/7623.

Definitions

ARTICLE 4 – (1) In this Regulation;

a) Tied Transaction: An exchange transaction conducted between more than two parties.

b) Initiated Process:

1) In foreign state contracts made pursuant to international tenders, a written contract demonstrating the establishment of the connection with the purchasing organization must be signed by both parties.

2) In cases of exports without payment, where a customs declaration is required under customs regulations, the customs declaration must be registered.

3) In accordance with general principles, the customs declaration must be approved by the General Secretariat of Exporter Associations.

4) In registered exports, the registration must have been issued by the General Secretariat of Exporter Associations.

5) (Amended: RG-12/7/2008-26934) In consignment exports and exports within the scope of overseas contracting and technical consultancy, the granting of permission is required.

6) In the case of exports subject to permission, the permission must have been granted.

7) The offset agreement must have been signed for exports within the scope of offset,

c) (Amended: RG-12/7/2008-26934) Export without Payment: The export of goods abroad without receiving any payment from abroad in return.

c) Day: Unless otherwise specified, calendar day,

d) Export: The removal of goods from the Turkish customs territory or to free zones in accordance with the current export and customs regulations, or other exits and transactions that will be accepted as export by the Undersecretariat.

e) Exporter: Real or legal persons who are members of the relevant Exporter Associations General Secretariat according to the goods they will export, and who have a tax identification number, as well as partnerships that do not have legal personality status but are granted the authority to make legal transactions pursuant to the provisions of the current legislation.

f) Approval/Registration by the General Secretariat of Exporter Associations: Approval, registration, and/or electronic approval/registration to be given by the General Secretariat of Exporter Associations regarding customs declaration approval/registration procedures,

g) Export Permit: The export permit granted by the Undersecretariat, taking into consideration factors such as the needs of the country's economy, the supply and demand situation in domestic and foreign markets, the method of sale, and the commercial and economic relations of the buyer country and firms with our country.

g) Registered Export: This refers to an export type where the customs declaration is registered by the General Secretariat of Exporter Associations before the export takes place.

h) Consignment Export: Sending goods to buyers, commission agents, or the exporter's branches or representative offices abroad for later final sale.

i) (Repealed: RG-12/7/2008-26934)

i) Goods: Any kind of item, substance, product or value,

j) Undersecretariat: The Undersecretariat of Foreign Trade,

k) (Amended: RG-12/7/2008-26934) Offset: Within the framework of international tenders opened by public institutions, the export of goods produced in Turkey, overseas contracting services and other services whose revenues and expenses are recorded in Turkey, to new buyers or the increase in exports to existing buyers, and other transactions approved by the Undersecretariat aimed at developing Turkey's existing export potential as required by the commitment, by the winning firm or organization.

l) Barter: The process of paying for exported or imported goods or services, partially or completely, with other goods, services, or foreign currency.

m) Commercial Leasing: The temporary removal of goods from the Turkish customs territory or to free zones for a specified period in exchange for a rental fee.

n) Transit Trade: The sale of goods purchased from a firm or bonded warehouse located abroad or in a free zone, either in transit through our country or directly to a firm or bonded warehouse located abroad or in a free zone.

o) (Annex: RG-12/7/2008-26934) E-commerce to foreign countries: Distance sales of goods to another country carried out through remote communication tools.

It expresses.

PART TWO

Export Methods and Principles

General principles

ARTICLE 5 – (1) In order to start the export process, exporters must apply to the customs office where the export will be made with the customs declaration approved by the General Secretariat of Exporter Associations.

Exports subject to prior authorization

ARTICLE 6 – (1) In the export of goods whose export is subject to prior authorization from a specific authority in accordance with international agreements, laws, decrees and other relevant legislation, the provisions of export legislation shall apply after prior authorization is obtained from the relevant authorities.

Registered exports

ARTICLE 7 – (1) Goods subject to export registration are determined by a Communiqué to be published by the Undersecretariat.

(2) Customs declarations must be registered by the General Secretariat of Exporter Associations before export of goods covered by the Communiqué on Goods Subject to Export Registration.

(3) The deadline for submitting the customs declaration registered by the General Secretariat of Exporters' Associations to the customs administrations is thirty days from the date of approval by the General Secretariat of Exporters' Associations, and cannot be extended. However, the deadline for submitting the approved customs declarations, with the annotation of the registration regarding the export of goods subject to quantity restrictions to countries that impose quantity restrictions on our export products, to the customs administrations may be determined by the Undersecretariat as shorter or longer than thirty days.

Export on credit

ARTICLE 8 – (Repealed: RG-12/7/2008-26934)

Consignment export

ARTICLE 9 – (Amended: Official Gazette-12/7/2008-26934)

(1) Applications for consignment exports are made to the General Secretariat of the relevant Exporter Associations.

(2) Consignment export requests for goods within the scope of regulations that may be introduced by the Undersecretariat in terms of article and/or country policy are finalized after obtaining the opinion of the Undersecretariat, while requests for goods other than these are finalized directly by the General Secretariat of Exporter Associations.

(3) Customs declarations approved as consignment exports by the General Secretariat of Exporter Associations must be submitted to the customs administrations within thirty days.

(4) Exporters shall notify the General Secretariat of the Exporters' Associations that issued the permit, within thirty days after the final sale of the goods sent on consignment, with the final sales invoice or a copy thereof prepared by them and other necessary documents.

(5) The goods sent on consignment must be sold definitively within one year from the date of export. This period may be extended by two more years by the General Secretariat of Exporter Associations, which granted the permission, upon application based on justifiable and compelling reasons.

(6) If the goods sent on consignment cannot be sold within the consignment export permit period, the goods must be brought into the country within the framework of customs legislation.

Participation in international trade fairs and exhibitions, and export.

ARTICLE 10 – (1) International fairs and exhibitions abroad to be attended representing our country are determined by the Undersecretariat.

(2) Applications for the export of goods, whether paid or free, to be sent abroad by firms and organizations participating in international trade fairs and exhibitions, either at the national level representing our country or individually, and for goods, whether paid or free, to be sent abroad by individuals or organizations to scientific, artistic, cultural or promotional fairs/exhibitions, conferences, seminars, etc., are made directly to the relevant customs administrations. The customs administrations examine and finalize the requests for the export of these goods within the framework of the relevant legislation.

(3) Customs administrations shall send a certified copy of the customs declarations related to the goods (excluding science, art, culture, and promotional fairs/exhibitions) that they have allowed to be exported abroad for the purposes stated above, to the General Secretariat of Exporter Associations declared by the company, within fifteen days at the latest from the closing date of the declaration.

(4) Requests for the final sale of goods exported abroad to be exhibited at international trade fairs and exhibitions are processed by the customs administrations after the temporary export customs declaration is approved by the General Secretariat of Exporters' Associations.

It is concluded.

(5) Customs administrations shall require the "Certificate of Competence" or "Temporary Certificate of Competence" issued by the Undersecretariat (General Directorate of Exports) to the organizing organization in accordance with the provisions of the Communiqué on Organizing and Evaluating Fairs Abroad (these documents are not required for fairs organized by public and professional organizations and foundations) and the letter of conformity indicating that the organization of the national participation in the relevant fair is approved to be carried out by the said organization, in trade fairs and exhibitions in which private organizing organizations will participate at the national level representing our country.

(6) Requests other than those mentioned above are examined and finalized by the Undersecretariat.

Export of imported goods

ARTICLE 11 – (1) The export of new or used goods that have entered free circulation within the framework of customs legislation is carried out within the framework of general principles. However, the legislation aimed at supporting exports, investment legislation and the provisions of customs legislation regarding return to origin are reserved.

Exports to free zones

ARTICLE 12 – (1) Exports to free zones are subject to the provisions of export legislation. However, the provisions of legislation regarding the Inward Processing Regime, VAT applications and the Turkish Export Credit Bank applications are reserved.

Other forms of export and transit trade

ARTICLE 13 – (Amended including its title: Official Gazette-12/7/2008-26934)

(1) The procedures and principles regarding registered exports, gratuitous exports, exports to be made within the scope of offset in areas other than the defense industry, and exports to be made within the scope of overseas contracting and technical consultancy are determined by the Ministry to which the Undersecretariat is affiliated.

(2) Exports made through commercial leasing are subject to the provisions of customs legislation. ⁽¹⁾

(3) Goods whose trade is prohibited by international agreements and goods whose transit trade is deemed unsuitable by the Undersecretariat in terms of its commodity policy cannot be subject to transit trade. Transit trade cannot be conducted with countries where import and export are prohibited.

(4) Barter and related transaction operations are carried out within the framework of the current export and import regimes.

(5) Transactions related to the export of goods within the scope of e-commerce to foreign countries are subject to the provisions of foreign trade and customs legislation.

CHAPTER THREE

General Provisions

Goods not accepted by the buyer

ARTICLE 14 – (Amended: Official Gazette-12/7/2008-26934)

(1) Requests for export of goods at the same price and conditions in return for goods not accepted by the buyer are finalized by the customs administrations by verifying the identity of the goods at entry and exit within the framework of customs legislation, based on the documents showing the situation.

(2) Requests for the sale of goods not accepted by the buyer to the same or different buyers at a different price and under different conditions are finalized by the customs administrations after the submission of documents showing the situation and the invoice approved by the General Secretariat of Exporter Associations for the new sales contract.

(3) Requests finalized by the customs administrations are notified to the General Secretariat of the relevant Exporters' Associations and to the tax office to which the taxpayer is affiliated.

(4) If the goods not accepted by the buyer are perishable, such claims are finalized by the General Secretariat of Exporter Associations or, subsequently, by the Undersecretariat's foreign organization, with the knowledge of the General Secretariat of Exporter Associations.The submitted requests are reported to the relevant customs office.

(5) If the above-mentioned matters are carried out within the scope of legislation aimed at supporting exports, they are subject to the provisions of the relevant legislation.

Goods that cannot be delivered to the recipient and abandonment of goods.

ARTICLE 15 – (1) Export requests for goods that cannot be delivered to the recipient due to justifiable and compelling reasons such as burning or theft are finalized by the Undersecretariat (General Directorate of Exports) based on documents showing the situation.

(2) Requests for abandonment of goods for which no economic benefit is seen in their return are finalized by the Undersecretariat (General Directorate of Exports) based on documents showing the situation.

(3) (Repealed: RG-12/7/2008-26934)

(4) If the above-mentioned matters are carried out within the scope of legislation aimed at supporting exports, they are subject to the provisions of the relevant legislation.

Procedures to be carried out by Exporter Associations

ARTICLE 16 – (1) In accordance with the Council of Ministers Decision No. 93/4614 dated 5/7/1993 on the Establishment, Operation, Fields of Activity, Organs, Rights and Obligations of Members of Exporter Associations, the proportional membership fee must be collected. This matter is checked by the General Secretariat of Exporter Associations during the approval of the customs declaration.

Procedures to be carried out by customs administrations

ARTICLE 17 – (1) Customs administrations that have switched to automation shall check the "Union Approval Code" created electronically by the General Secretariat of Exporter Associations on the customs declaration before registration approval is given in export transactions. Goods shall not be released based on customs declarations for which the "Union Approval Code" is not verified.

(2) Customs administrations that have not switched to automation require the approval/registration of the General Secretariat of Exporters' Associations on the customs declaration in export transactions. Goods will not be released based on customs declarations that do not have the approval/registration of the General Secretariat of Exporters' Associations.

(3) Customs administrations report the situation following the export to the relevant Exporter Associations General Secretariat.

(4) (Amended: RG-12/7/2008-26934) If any changes are made to the customs declarations registered by the customs administrations or if the customs declarations are cancelled, this matter is notified by the customs administration that carried out the transaction to the General Secretariat of Exporter Associations that gave the approval/registration, to the tax office to which the taxpayer is affiliated and to the Turkish Statistical Institute.

Bringing export proceeds into the country

ARTICLE 18 – (1) The repatriation of export proceeds is subject to the provisions of foreign exchange legislation.

Other situations

ARTICLE 19 – (1) Matters other than those specified in this Regulation regarding exports are finalized by the Undersecretariat (General Directorate of Exports) within the framework of the Export Regime Decision.

CHAPTER FOUR

Miscellaneous and Final Provisions

Regulation that has been repealed

ARTICLE 20 – (1) The Export Regulation published in the Official Gazette dated 6/1/1996 and numbered 22515 is hereby repealed.

Initiated processes

TEMPORARY ARTICLE 1 – (1) The provisions of the Regulation repealed by Article 20 of this Regulation shall apply to the proceedings commenced before the entry into force of this Regulation, provided that they are in their favor.

Force

ARTICLE 21 – (1) This Regulation shall enter into force on the date of its publication.

Executive

ARTICLE 22 – (1) The Minister to whom the Undersecretariat of Foreign Trade is affiliated shall execute the provisions of this Regulation.

(1) : In accordance with Article 7 of the Regulation on Amendments to the Export Regulation published in the Official Gazette dated 12/7/2008 and numbered 26934, the third paragraph of this amended article shall enter into force two months after its publication date. The previous version of the article is as follows:

" Other forms of export"

ARTICLE 13 – (1) The procedures and principles regarding registered exports, exports to be made through commercial leasing, exports to be made within the scope of barter and tied transactions, gratuitous exports, transit trade and exports to be made within the scope of offset in areas other than the defense industry are regulated by the Communiqués published by the Ministry to which the Undersecretariat is affiliated.

(2) The procedures and principles regarding exports to be made within the scope of overseas contracting and technical consultancy shall be determined by the Ministry to which the Undersecretariat is affiliated.”