What are the conditions to be able to deliver with export registration? Who is considered a manufacturer?

29.05.2021 

In order to deliver with export registration, it is necessary to have the qualification of being a manufacturer.

The manufacturer;

– Must be registered in the industrial registry and have the industrial registration certificate or have any of the farmer registration certificate, food business registration certificate and business approval certificate (producer certificate) obtained from the Ministry of Food, Agriculture and Livestock,

– Must be registered with the relevant professional chamber

– Must employ workers of which number is stipulated in the Industrial Registry Communiqués in force at the time of production and have the necessary vehicle park or have the production infrastructure in the capacity report.

Is it possible to benefit from the postponement-cancellation application in the delivery of export-registered goods without being a manufacturer?

• Sellers with the qualification of ‘manufacturer’ can benefit from the postponement-cancellation application. Taxpayers who are not within the scope of the term of manufacturer cannot benefit from the postponement-cancellation application. However, with having other conditions, taxpayers who do not have a manufacturer’s certificate, apply to the relevant Authority and receive a positive opinion from this Authority that the said certificate will be issued, also benefit from the postponement-cancellation application without waiting for the issuance of these documents.

Source: Revenue Administration of Turkey – Translated by: Karen Audit
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