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Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link below: 

http://english.gtb.gov.tr/

Emergency Response

[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government.  When this occurs, there is usually a streamlined process to import goods duty and tax free.]

In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones

 

Agreements / Conventions Description

Ratified by Country?

(Yes / No)

WCO (World Customs Organization) member

Yes

16-06-1951

Annex J-5 Revised Kyoto Convention

Yes

28-05-2009

OCHA Model Agreement

Yes

07-06-2016

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

No

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)

No

Exemption Regular Regime (Non-Emergency Response)

Turkey’s humanitarian customs regulation contains all articles that refer to commodities importation, that are exempted from customs taxes and fees:

Tax exemption from customs duties applies to the following:

  1. Humanitarian aid which covers vital human need (e.g. food, medicine, clothing, bedding etc) imported by government institutions and by officially registered humanitarian aid organizations for the purpose of free distribution to the public.

  2. Goods send by foreign persons or companies for non-profit use by government institutions or officially registered humanitarian aid organizations.

  3. Office goods or other materials send by foreign persons or companies for the use of the officially registered charity/humanitarian aid organizations in the course of their activities.

  4. Goods imported by government institutions or officially registered foundations working for the public, to be distributed to victims of a natural disaster, or left for use by such persons with ownership remaining with the institutions. (This does not apply to construction materials, even for the purpose of rebuilding after a natural disaster).

  5. Goods imported by aid organizations for their own use during the period of their aid activities.

Agencies included are all UN agencies in addition to NGOs, and donors.

 

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

-  Any UN agency intended to operate in Turkey should be registered and shall have a signed agreement with the government, which would license their activities in Turkey. The authorized government entity to grant this is Turkish Ministry of Foreign Affairs (MOFA).

-   The UN agency should apply to the Turkish MOFA, asking that all importations into the country are to be tax free, and exempted from all duties.

-  This would be applied to all food and non-food items that will be officially used or distributed by the UN agency, or under its supervision.

Non-Governmental Organizations

-  Any non-governmental organization is not authorized to communicate with Turkish MOFA directly, in order to obtain the registration and license to operate, but rather via Turkish Red Crescent (TRC).  NGOs should approach and communicate with TRC in order to get all necessary approvals to operate in Turkey. 

-  All above mentioned procedures for UN agency applications are applied also to NGOs.  

 

Exemption Certificate Application Procedure

 

Duties and Tax Exemption Application Procedure

Generalities (include a list of necessary documentation)

-  The UN agency should submit a request to the Turkish MOFA, asking that all importations into the country are to be tax free, and exempted from all duties.

-  Turkish MOFA address and contacts: Dr. Sadık Ahmet Cad. No:8 Balgat / ANKARA - TURKEY 06100

Phone: +90 (312) 292 10 00

-  Upon the approval of MOFA, a copy of this approval is attached to all shipping documents submitted when applying the customs clearance formalities.

-  For NGOs, they should approach Turkish Red Crescent in order to be licensed by the Turkish government.

-  TRC address and contracts: Dr. Sadık Ahmet Cad. No:8 Balgat / ANKARA - TURKEY 06100

Phone: +90 (312) 292 10 00

Exemption Certificate Document Requirements

Duties and Taxes Exemption Certificate Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicle & Spare Parts

Staff & Office Supplies

Telecoms Equipment

Original Invoice

Yes

Yes

Yes

Yes

Yes

Yes

Certificate or Origin

Yes

Yes

Yes

Yes

Yes

Yes

Original AWB/BL/Other Transport Dos

Yes

Yes

Yes

Yes

Yes

Yes

Donation Certificates

Yes

Yes

Yes

Yes

Yes

Yes

Packing Lists

Yes

Yes

Yes

Yes

Yes

Yes

Other Documents

Health Cert

 

Health Cert

  

Technical data sheet

 

Analysis Cert

 

Analysis Cert

 

 

Government License

 

Phyto Sanitary

 

GMO

 

 

 

Customs Clearance

General Information 

 

Customs Information

Document Requirements

 

http://ggm.gtb.gov.tr/frequently-asked-questions-faq/import-regime

Embargoes

Alcohol, tobacco, coffee, tea, or motor vehicles other than ambulances or firemen’s trucks, are not allowed into Turkey as humanitarian aid.

Customs Clearance Document Requirements

 

Customs Clearance Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicles & Spare Parts

Staff & Office Supplies

Telecoms Equipment

D&T Exemption Certificate

Yes, one copy

Applied to both UN & NGOs

Yes, one copy

Applied to both UN & NGOs

Yes, one copy

Applied to both UN & NGOs

Yes, one copy

Applied to both UN & NGOs

Yes, one copy

Applied to both UN & NGOs

Yes, one copy

Applied to both UN & NGOs

Invoice

Yes, one original

Yes, one original

Yes, one original

Yes, one original

Yes, one original

Yes, one original

AWB/BL/Other Transport Documents

Yes, 3 original

3 copies

Yes, 3 original

Yes, 3 original

Yes, 3 original

Yes, 3 original

Yes, 3 original

Certificate of Origin

Yes, one original

Yes, one original

Yes, one original

Yes, one original

Yes, one original

Yes, one original

Packing Lists

Yes, one original

Yes, one original

Yes, one original

Yes, one original

Yes, one original

Yes, one original

Phytosanitary Certificate

Yes one original if the  food is planted crop

    

Technical Data Sheet

Other Documents

Health Certificate

Analysis certificate

Non GMO Certificate

 

Health Cert.

Analysis certi.

   

Additional Notes

Transit Regime

Transit is a customs procedure that allows for the transport of goods within the customs territory of Turkey.  In Turkey’s south-eastern region, commodities are being imported via Mersin port, and re-exported to Syria via:

  1. Directly by sea (Lattakia and Tartous ports)

  2. Indirectly by sea and over land (Beirut port)

  3. Directly via the operating entry borders in northern Syria (Bab Al Salama & Bab Al Hawa)

    Both import and export transit formalities are being conducted without any charges for all UN agencies and NGOs commodities going through Turkey to Syria.

    Transit formalities are performed through a new computerized transit system (NCTS) based on the use of advanced computer systems and the electronic processing of data. It provides a more modern and efficient management than the paper-based system. This system is used by Turkey since 2012, while it has been used by other contracting parties since 2005.

    Briefly, NCTS is a program in which each process from submitting the transit declaration to discharging of the procedure- is performed electronically.  

    Moreover, customs offices communicate not only with each other but also with economic operators via electronic messages; and also significant simplifications are available for reliable economic operators.

    Mersin port plays the major role in transferring food commodities to Syria.  For Turkish origin commodities, they are sent to Syria under a re-export customs formalities.  For the commodities which are not of Turkish origin, they are sent to Syria under transit formalities. 

    For more explanation on transit formalities, please visit:

    http://ggm.gtb.gov.tr/frequently-asked-questions-faq/transit-procedure-and-ncts

 

 

 

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