Goods may be temporarily imported into Turkey duty-free if they are used to produce a product that is subsequently exported. The goods subject to the temporary import regime must be used where they are assigned, in accordance with the sameness of entry and the purpose of allocation within the period. Goods brought to Turkey in the scope of the temporary import regime should not undergo any change, processing, or workmanship other than the usual maintenance intended to protect the sameness of the good upon entry to Turkey. The maximum period of stay of the goods under temporary import regime is 24 months, however there are exceptions. Customs offices can issue the necessary permits for goods subject to the temporary entry procedure. The goods brought under the temporary import regime may not be rented, lent, sold, or given away. The Customs Regime document along with Economic Impact Application forms should be submitted along with one or two of the following documents:

• Pro forma invoice and two copies of translated invoice catalog and/or technical documents describing technical features of goods, if needed;
• Contract between sender and receiver firms regarding the purpose of shipment and length of stay of the goods;
• If available, value of the shipment and translation of the contract.

Upon exportation of the finished product, the guarantee is remitted. Temporary admission of goods intended for re-export in their original form is permissible, free of import duties and taxes with the approval of the Ministry of Trade.

Importation of Commercial Samples

Turkey is a signatory to the International Convention to Facilitate the Importation of Commercial Samples and Advertising Material. Samples of no commercial value are admitted duty-free. Other samples are assessed duties and taxes at the time of import, but these are refunded if the samples are re-exported within six months from the date of import. A letter of guarantee will be provided to Turkish Customs for a temporary import, with the guarantee being returned at the time of re-export. Samples should be listed on an invoice. Books, newspapers, magazines, catalogs, pamphlets, brochures, and similar advertising materials are exempt from customs duty. Goods not allowed temporary entry include:

• Prohibited Products
• Consumable Products
• Goods that cannot be subjected to sameness detection
• Goods that can create economic impediments

U.S. traders may also wish to consider a more simplified procedure in the form of an ATA Carnet. Carnets are international customs documents permitting the holder to temporarily import products as samples without paying customs duties or posting bonds. Virtually all goods (personal and professional) including commercial samples, professional equipment, goods intended for use at trade shows and exhibitions, computers, tools, cameras and video equipment, industrial machinery, automobiles, apparel, and jewelry are covered under a carnet.

The reader may wish to check the ATA Carnet General List to see if the goods are covered by ATA Carnet guidelines or call the Carnet Helpline at (800) 5-DUTYFREE.

In the United States, carnets are sold by the U.S. Council for International Business, Roanoke Trade Services and Boomerang Carnets. Once the application is submitted online, standard processing is two business days. Rush and same-day services are available for an additional charge. Carnets are valid for one year.