1- WHO CAN TAKE ADVANTAGE FROM FREE CIRCULATION FOR HOUSEHOLD GOODS WHICH ARE BROUGHT BY REAL PERSONS FROM ABROAD IN ORDER TO USE THEM IN TURKEY?
1.1- Real persons (residing out of Customs Territory of Turkey) are allowed to use household goods which are brought from abroad in order to use in houses within the Customs Territory of Turkey without paying Customs Duty for once only.
1.2- In order to apply this provision, it is highly important that persons should reside out of Customs Territory of Turkey and their nationalities are not taken into consideration.
2- WHAT ARE THE CONDITIONS TO TAKE ADVANTAGE OF EXEMPTION?
In order to take advantage of the exemption, one should fulfil the following conditions;
2.1- One should continuously reside out of Customs Territory of Turkey at least 24 months until the date of his/her arrival to Turkey. If one is present in homeland maximum 185 days within a year before the date of last arrival to Turkey, aforesaid continuity will not be affected. Furthermore, that term is not required for persons who reside out of Customs Territory of Turkey at least 5 years within 10 years.
2.2- Check-ins and check-outs (which show their stay in Turkey or/and out of Customs Territory of Turkey) of those persons being within the scope of that provision will be determined electronically.
2.3- In order to import household goods within the scope of that provision, family unit will be based on. In order to determine family unit, it is required to have a Certificate of Identity Register Copy for Turkish citizens and dual citizens, or a document indicating registers of persons (which can be taken from our representations in foreign countries or foreign representations in Turkey) for foreigners. If that document is not provided in accordance with the law of foreign country, the data expressed in the documents will be based on during the declaration.
2.4- The house should be bought or rented at least 1 year. If one does not fulfil that condition, temporary admission will be applied to those household goods by means of total exemption.
2.5- Exemption is limited to the household goods which are used in one house.
2.6- For household goods within the scope of this provision, persons should submit the declaration of release for free circulation before their arrival or while they are arriving or within 6 months after their arrival.
3- HOW SHOULD ONE RELEASE HOUSEHOLD GOODS BEING SUBJECTED TO TEMPORARY ADMISSION INTO FREE CIRCULATION?
On condition that the house is bought or rented at least 1 year including the period of temporary admission, persons should continuously reside out of Customs Territory of Turkey at least 24 months before they arrive to Turkey. If one is present in homeland maximum 185 days within a year before the date of last arrival to Turkey, aforesaid continuity will not be affected. If a real person resides out of Customs Territory of Turkey at least 5 years within last 10 years, his/her household good will be released into free circulation by being exempt from customs duty regardless of requirement for aforesaid period of time.
4- WHAT KINDS OF DOCUMENTS ARE REQUIRED FOR THE APPLICATION?
Stated persons, their partners or persons having power of attorney within the scope of article 225 of the Customs Law should apply to an authorized customs administration with the following documents.
4.1- It is required to have a Certificate of Identity Register Copy for Turkish citizens and dual citizens, or a document indicating registers of persons (which can be taken from our representations in foreign countries or foreign representations in Turkey) for foreigners. If that document is not provided in accordance with the law of foreign country, the data expressed in the documents will be enough during the declaration.
4.2- Acquired house:
4.2.1- If it is purchased, it is required to have title deed prepared on behalf of a person or his/her partner or a house which is bought from cooperatives (and whose title deed is not submitted because its construction servitude is done too late in the cooperatives).
4.2.2- If it is rented, it is required to have a one-year rental agreement (notarized) which is prepared on behalf of a person or his/her partner.
4.3- The list of household goods which will be attached to verbal declaration form.
5- HOW TO AVOID REPETITIVE USAGE OF FREE CIRCULATION RIGHT?
5.1- As for customs transactions related to used household goods, it can be electronically determined whether this right is used repeatedly by one person and the other family members or not.
5.2- If a person brings the goods in lots while arriving to Turkey, before his/her arrival, or within 6 months after his/her arrival, it will not be regarded as repetitive usage of this right.
Source: Official Gazette (06.06.2017 – 30088)
