April 12, 2023
(1) The term of bringing the export prices to Türkiye for the transactions for which the actual export was carried out cannot exceed 180 days from the date of the actual export as of the Communiqué No. 2018-32/48’s entry into force. The prices must be brought immediately and without delay after the importer has paid, and the maximum duration is 180 days.
(2) The prices related to the export transactions that were actually exported before the publication of the Communiqué no 2018-32/48 are not included in the provisions of the Communiqué no 2018-32/48.
(3) Regarding export transactions with special features, the periods specified in Article 7 of this Circular are applied.
(4) In cases where a maturity date of more than 180 days from the actual export date is stipulated for the collection of the prices in the contracts for export transactions, the period of bringing the prices to Türkiye cannot exceed 90 days from the maturity date. In order to determine the foreseen maturity, it is obligatory to submit the contract containing the maturity or the proforma invoice or policy with the nature of proof of maturity to the intermediary bank together with the written declaration of the exporter.
(5) Export transactions to free zones are within the scope of the Communiqué no 2018-32/48.
(6) Regarding the export transactions made to the countries in Annex: 2, the first paragraph of Article 3 of the Communiqué no 2018-32/48 shall not be applied. (1)
(7) The first paragraph of Article 3 of the Communiqué no 2018-32/48 shall not be applied for transactions where goods in free circulation in the country are taken to duty-free shops or to the warehouses of these stores with a warehouse declaration within the scope of the warehouse regime.
(8) The first paragraph of Article 3 of the Communiqué no 2018-32/48 shall not be applied in export transactions made by the Turkish Armed Forces Foundation companies and the Machinery and Chemical Industry Joint Stock Company. (2-3)
(9) In export transactions where “Israel” is written in the 17th digit of the Customs Document titled “Destination Country”, but the actual export is made to Palestine, therefore the recipient address is specified as “Palestine” in the 8th digit of the Customs Document, the export in question shall be deemed to have been made to Palestine, provided that this is proven with documents such as sales contract, final or proforma invoice, Customs Certificate sample/Customs Certificate information and bank account statement.
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FOOTNOTES
1 Letter of the Ministry of Treasury and Finance of the Republic of Turkey, dated 21.10.2021 and numbered 650957.
2 Letter of the Ministry of Treasury and Finance of the Republic of Turkey, dated 25.08.2021 and numbered 519861.
3 Letter of the Ministry of Treasury and Finance of the Republic of Turkey, dated 12.05.2022 and numbered 1191504.
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