Frequently Asked Questions

It is a certificate issued by the General Directorate of Exports of the Ministry of Trade.

It is a Turkey-specific export incentive, available only to companies established in Turkey (its Customs Territory).

The Inward Processing Regime is an incentive system created to support exports.

It allows goods not in free circulation to be temporarily imported against collateral, without being subject to customs duties and trade policy measures, on condition that they are processed and exported.

The Inward Processing Authorization Certificate can only be granted:

• to companies established in the Customs Territory of Turkey,
• where it can be established that the imported goods are used in the processed products, or that the conditions for equivalent goods are met,
• provided that the essential economic interests of producers in the Customs Territory of Turkey are not adversely affected, where the inward processing regime offers the best opportunities for export or re-export.

"D1" coded DİİBs are certificates issued within the framework of the Conditional Exemption System (including the use of equivalent goods) under the Inward Processing Regime.

• Exemption from customs duties, VAT, SCT (Special Consumption Tax) and other taxes and funds on imports
• Exemption from taxes, duties and charges, and from the KKDF (Resource Utilization Support Fund)
• Exemption from trade policy measures
• The convenience of domestic purchasing under the VAT Deferment–Cancellation system
• The ability to use reduced collateral

No. The certificate does not need to be printed; it is sufficient for it to be approved electronically.

When it becomes clear that not all of the imported raw materials can be exported within the certificate period, the remaining portion must be converted into definitive importation within the period.

Otherwise, companies face penalties under Article 238 of the Customs Law — which governs breaches of the inward processing regime and imposes administrative fines of up to twice the customs value of the goods — for the remaining portion.

No. Companies are responsible not for the total commitment figures in the certificate, but for the exports corresponding to the imports they have actually carried out.

An extension can be requested in the following cases:

• If at least 25% of the committed export value has been completed
• If there is a time difference between the first import and obtaining the certificate (up to 3 months)
• In cases such as natural disaster, war, epidemic, death of the company owner, company bankruptcy, strike, etc.
• If additional raw-material purchases are required against completed excess exports

Yes. After the certificate is obtained:

• New raw materials or export products can be added
• Quantity, price and unit-usage changes can be made
• Waste and secondary-processed-product (İİGÜ) revisions can be carried out

Yes. If losses occur during production, the waste/loss ratio can be shown on the certificate with an expert report signed by two engineers, obtained from the chamber of industry or commerce to which the company is affiliated.