What is the legal basis?
Article 167 of the Customs Law no. 4458; “The Decision on the Implementation of Certain Articles of the Customs Law no.4458” enclosed with the Decision of the Council of Ministers no. 2009/15481; and the Circular dated 06/07/2011 and no. 2011/39
Who is the passenger?
Turkish and foreign nationals established in a foreign country and coming to the Turkish Customs Territory via land, railway, sea or air for a short or long term for trade, official service purposes, visit or touristic purposes; and Turkish and foreign nationals established in Turkey who are permanent or interim returnees for any purposes whatsoever; and similar Turkish and foreign nationals that entered a foreign country from Turkey for the above-mentioned purposes.
Who may not be considered a passenger?
Drivers and accompaniers of means of transport are not considered passengers. Hence, these persons may not enjoy the exemption granted to the goods brought by passengers.
What goods are considered as goods brought by passengers?
The goods brought by passengers having a non-commercial quantity and nature.
What is the exemption status for the souvenirs brought by passengers?
Exemption shall be applied to the goods whose real value is not exceeding 430 Euros for each passenger. However, this amount shall be 150 Euros for those passengers who are under 15 years of age.
What is the exemption status for the personal goods brought by passengers?
Exemption has been granted to those goods covered by Article 58 of the Decision no. 2009/15481 entitled “Personal goods” and those covered by the list in Annex-9 enclosed with the Decision. Goods mentioned in part (A) of the list (Annex-9) given at the end of the page may only be brought by passengers; while the goods mentioned in part (B) may be brought either by passengers or one month prior to or after the arrival of the passengers.
Is an extension of time possible for the bringing in of the goods by passengers in case the duration determined as one month prior to or after the arrival of the passenger is exceeded?
In case the Regional Directorate of Customs and Customs Enforcement to which the Customs Office where the goods have been brought is affiliated to, establishes the fact that the extension of time is caused by a force majeur and unexpected situation, an extension of time up to three months is possible, but limited to one time only.
How will exemption be applied to the goods brought by passengers?
Except for the transit passengers; exemption will be granted to goods for personal and family use having non-commercial nature or to goods brought for souvenir purposes.
That is to say; exemption applied to the goods covered by the list in Annex-9 enclosed with the Decision in question, will be limited to the corresponding quantities. Right of exemption for the souvenirs of 430 Euros brought by passengers and the right of exemption for personal goods will be limited to the corresponding quantities in the list in Annex-9 for each passenger. In other words; irrespective of the valuation of the enlisted goods; the goods will be brought only at the corresponding quantities cited in the list. In order for the application of exemption to the goods not covered by the list; it is essential that the total value of such goods not exceed 430 Euros.
How will exemption be applied to the goods classified in A) Consumable Items covered by the list in Annex-9?
Goods classified in A) Consumable Items covered by the list in Annex-9 will be granted exemption on condition that they are brought by passengers entering the Turkish territory.
Right of exemption for tobaccos and tobacco products and alcoholic products may be used separately for each product on condition that the corresponding quantity is not exceeded. Furthermore, passengers under the age of 18 may not enjoy the right of exemption granted to tobaccos and tobacco products.
Following are the descriptions and quantities of the goods subjected to exemption:
TOBACCO AND TOBACCO PRODFUCTS
1- Cigarettes 600 pieces
2- Cigarillos (pipes, each weighing not more than 3 grams) 100 pieces
3- Pipes 50 pieces
4- Cut-rags (with 200 leaves of cigarette paper) 250 gr.
5- Pipe tobacco 250 gr.
ALCOHOLIC PRODUCTS
1- Alcohol and alcoholic beverages exceeding 22% alcohol by volume 1 lt.
2- Alcohol and alcoholic beverages not exceeding 22% alcohol by volume 2 lt.
COSMETIC PRODUCTS
Eau de cologne, perfumes, lavender water, essence or lotion not exceeding 600 ml. and 5 pieces of skin care products and toiletry.
FOOD PRODUCTS
1- Tea 1 kg.
2- Soluble instant coffee 1 kg.
3- Coffee 1 kg.
4- Chocolate 1 kg.
5- Sugary products 1 kg.
Passengers have the right to bring in maximum 2 kg. of food products. They may bring in 1 kg. of chocolate or 1 kg. of sugary products separately or bring in 2 kg. of either of such products.
Can the above-mentioned products be brought by post or express cargo carrier?
No. The products in question may not be brought into the Turkish territory by post or express cargo carrier; such products may only be brought by the passengers.
How is the valuation of the goods brought by passengers determined?
The valuation of the goods brought by passengers is determined based on the submitted invoice, sales receipt or the document showing the payment of the price of goods. In case of failure to submit such document or the valuation cited in the submitted document is low, the valuation of the goods will be determined by the Customs Administration.
What are the conditions for the goods brought by passengers to be released for free circulation after the payment of duties?
A single and cut-off tax with a rate varying from one country to the other will be applicable to those goods with a value not exceeding 1500 Euros for each passengers aged 18 and over. The duty rate of the goods will be applied as follows:
- 18% in case these goods directly come from the EU countries;
- 20% in case these goods come from other countries.
It is impartial that these goods:
- be brought by passengers or come one month prior to or after the arrival of the passenger;
- have non-commercial quantity and nature;
- be for personal and family use.
As stated above; exemption for the souvenirs brought by passengers will be applicable to only those souvenirs with a value of 150 and 430 Euros depending on the age of the passengers. In cases where the value of the goods brought by passengers exceeds these limits, the above-cited single and cut-off tax will be applicable to the amount remaining after the deduction of the duty corresponding to the exemption [150 Euros (for passengers under the age of 15) or 430 Euros] used for the taxation of the goods.
What procedure will be applied if the valuation of one item of goods brought by passengers exceeds 1500 Euros?
The rates relating to the current import duties shall be applicable to such goods.
Is there a limit on the duration of stay in the country of departure of the passengers entering Turkey, in respect of the implementation of exemption to goods?
Yes. In case the passengers departing from the land border for other countries may return from the same land border without staying in the country of destination for minimum three days; such passengers may not enjoy the right of exemption granted for the passengers.
What are the domestic animals brought by passengers and covered by the list in Annex-9 enclosed by the Decision?
The wording ‘domestic animals’ cited in Article 9 of the list entitled “f) Others” will be restricted with “cats, dogs and birds”. The procedures for domestic animals may be conducted on condition of the submission of veterinary health report, certificate of origin and vaccination, and ID cards and pet passports, if any.
Is it possible for the passengers to bring in/take out Turkish currency or foreign currency?
- Passengers are free to bring into Turkey the Turkish Currency and foreign currencies.
- Passengers may take out a cash of USD 5.000 or equivalent and may take out a Turkish Currency equaling to maximum USD 5.000.
- Persons established out of the Turkish territory and Turkish nationals established in Turkey but working abroad may freely take out cash exceeding USD 5.000 or equivalent on condition that the former declare such amounts at their entry into the Turkish territory and the latter authenticate that they purchased foreign currencies from the banks and private financial institutions.
It is possible for the passengers to bring in precious metals, gems and articles?
- Passengers may bring in and take out their personal jewelry made of precious metals and gems having non-commercial nature and a value not exceeding USD 15.000. The jewelry with a value exceeding this limit may be taken out on condition that it was declared at the entry into the Turkish territory or it is authenticated that such jewelry was purchased from the Turkish domestic market.
Can tourists bring in special foods conforming to their beliefs?
In cases where the special foods that the tourists are obliged to consume as required by their faith are brought both by passengers and sent by cargo, such goods may be brought in the Turkish territory without the necessity of control and permission of the Ministry of Agriculture and Rural Affairs provided that the relevant tourism institution authenticates the proprietors of each of these goods and the passengers undertake that they will personally be consuming these goods.
Is is possible to bring in food products having the status of souvenirs?
Within the scope of the souvenirs brought by passengers, an exemption will be granted up to five kilograms of any technically boxed water products, animal products and canned food, and processed animal products like cured spiced beef and sausages; up to three kilograms of the fresh and dry fruits and vegetables brought for consumption purposes; and up to one kilogram of the other vegetal products. In the event that any animal and vegetal products with any description and quantity other than the above-mentioned products may be brought in; appropriate procedures will be conducted by considering that such products have commercial quantity and nature.
Can mobile phones be brought by passengers?
Yes. They may be brought by passengers. Limited to only 1 piece in 2 calendar years, passengers may bring in mobile phones including those with TV and music player functions and capable of video playback , with the status of personal goods brought by passengers, irrespective of the value of the mobile phones.
No restriction is applicable to members of foreign missions.
Is it possible for the passengers to bring in mobile phones within the scope of the limit of 430 Euros or by post?
No. It is not possible to bring in mobile phones with the exception granted to the goods with souvenir status or by the payment of relevant duties or by post. Therefore, any mobile phones brought in this manner may not be submitted to the owner.
Is it possible for the passengers to bring in the medications used by them?
In consideration of the duration of stay in Turkey, bringing of reasonable amounts of medication will be allowed on condition of the submission to the relevant Customs Office, of a document (health report received from healthcare organizations, physician’s medical report, prescription etc.) showing the requirement of use by passengers of the medications covered by the list in Annex-9 which are brought by passengers or brought one month prior to and after the arrival of the passengers for personal treatment purposes.
Is it necessary to make a payment for the electronic devices brought by passengers?
Yes. A banderole fee is collected only once by Customs administrations on behalf of
TRT for the electronic devices to be brought from abroad for non-commercial purposes. This banderole fee will vary between 10 and 215 Euros depending on the type of the device.
What is the procedure applied to passengers at their passing through the customs?
Passengers passing through the passenger halls or bringing in goods through these halls will be directed to the green or red lines designed in the halls exclusively for Customs clearance.
What is the procedure applied to the passengers attempting to enter through the green line with dutiable goods?
Administrative and judiciary proceedings will be initiated against such passengers, depending on the nature of their acts.
What is the procedure applicable to passengers in halls having no green-red lines?
In such a case, the passengers are invited to submit an oral declaration with a view to determine whether they have any dutiable goods and to ensure the proper implementation of the legislation.
What is the procedure applied to the goods to be confiscated due to exceeding the limit?
Ultimate care will be shown and necessary measures will be taken for the proper protection of the goods confiscated due to exceeding the limit. Unless they are brought in separate packages or the owners obtain packages for them, those goods not protected properly will be placed into envelopes or sacks made of good quality paper or fabric and their edges will be sealed by the customs inspector and if necessary, edges of such goods will be sealed and these goods will be delivered to the relevant Customs office inside a sack or bag in respect of necessary procedures. Owners of these goods will be given a notice of receipt showing that the goods were duly received. This notice of receipt will be returned following the payment of the duties and the completion of necessary procedures. A copy of the receipt will be kept in the counterfoil and the copy will be attached on the envelopes or sacks where the goods have been placed.
THELIST NO.9 ENCLOSED WITH THE DECISION OF THE COUNCIL OF MINISTERS NO. 2009/15481
|
LIST OF GOODS BROUGHT BY PASSENGERS
|
|
A) CONSUMABLES |
|
a) TOBACCO AND TOBACCO PRODUCTS |
|
1- Cigarettes |
600 pieces |
|
2- Cigarillos (pipes, each weighing not more than 3 grams) |
100 pieces |
|
3- Pipes |
50 pieces |
|
4- Cut-rags (with 200 leaves of cigarette paper) |
250 gr. |
|
5- Pipe tobacco |
250 gr. |
|
b) ALCOHOLIC PRODUCTS |
|
1- Alcohol and alcoholic beverages exceeding 22% alcohol by volume |
1 lt. |
|
2- Alcohol and alcoholic beverages not exceeding 22% alcohol by volume |
2 lt. |
|
c) COSMETIC PRODUCTS
Eau de cologne, perfumes, lavender water, essence or lotion not exceeding 600 ml. and 5 pieces of skin care products and toiletry. |
|
d) FOOD PRODUCTS |
|
1- Tea |
1 kg. |
|
2- Soluble instant coffee |
1 kg. |
|
3- Coffee |
1 kg. |
|
4- Chocolate |
1 kg. |
|
5- Sugary products |
1 kg. |
|
B) OTHER GOODS |
|
a) CLOTHING AND TRAVEL GOODS |
|
1- Clothing of the passengers |
|
2- Goods of daily use and travel goods |
|
b) ELECTRONIC /DIGITAL GOODS |
|
1-One color television; irrespective of whether being plasma or LCD (up to 55 inch, including 55 in.) |
|
2- One video camera (including 10 blank video tapes) and one photograph machine (including memory card or 5 films) |
|
3- One GPS direction finding device |
|
4- One laptop computer or PC, parts and accessories (including flash memory, external hard disc) |
|
5- One radio or radio-tape |
|
6- One piece from any voice and screen recorder and player devices and recordable disks , tapes, CD, VCD, DVD the number of which will not exceed 10. |
|
7- One electronic game device with tape or game card |
|
8- GSM-Mobile Phone with TV and music player functions and capable of video playback (limited with 1 piece in 2 calendar years except for the members of foreign mission) |
|
c) MUSICAL INSTRUMENT |
|
Maximum 3 musical instruments, one out of each portable music instruments |
|
d) SPORTS AND GAME IMPLEMENTS |
|
1- One camping tent |
|
2- One diving set |
|
3- One non-motorized inflatable boat |
|
4- One sailboard |
|
5- A pair of flippers |
|
6- Golf equipment (except golf cart) |
|
7- One for each sports equipment and outfit to be used alone for playing sports (including parachute and ski set and excluding jet ski and motorized aquaplane) |
|
d) HEALTH DEVICES |
|
1- Bed belonging to the patient |
|
2- Driving motorized or non-motorized chair for the disabled |
|
3- Medicine used for personal treatment |
|
4- Medical devices for personal use |
|
5- Gas mask and protective garment |
|
e) KITCHENWARE |
|
Kitchenware to be used during journey and one for each small home appliance |
|
f) OTHERS |
|
1- A certain amount of zam-zam water and date palm, determined by Undersecretariat and Presidency of Religious Affairs, to be sent by post or cargo or brought along by the passengers coming from pilgrimage or umrah. |
|
2- A pushchair for child passenger |
|
3- Toys of child passenger |
|
4- One ironing-machine |
|
5- One bicycle |
|
6- One field glass (Except night vision glasses and night vision sharpshooter glasses) |
|
7- Other tools and devices for use of the driver or the vehicle itself during the journey (Battery charger, battery powered auto broom, battery powered icebox etc.) |
|
8- Books or similar publications for personal use |
|
9- 2 pets in total or 10 aquarium fish, provided that they are with the passenger (provided that health report from vet, origin and vaccine report, identity card and pet passports description report is submitted and veterinary inspection is done) |
|
|
|
|
|
|
|