Overview
When structured correctly, customs procedures give manufacturers and exporters significant financing and tax advantages. However, they come with strict commitments, time limits and record-keeping obligations. We manage the process with you, from authorization through to discharge of the commitment. As customs brokers, we handle your operations under these procedures from our head office in Kayseri and our branch and liaison offices.
Inward processing and the DIIB
The inward processing procedure allows raw materials, semi-finished goods and packaging materials used to manufacture products for export to be imported without customs duties or commercial policy measures. To benefit, you need an Inward Processing Authorization Certificate (DIIB) or an inward processing authorization, and the committed exports must be made within the specified period.
Correctly linking import and export declarations to the certificate, setting realistic yield and wastage rates, and closing the certificate on time at the end of the period are vital for recovering guarantees and avoiding sanctions. Options such as the use of equivalent goods and prior export also give your business flexibility when planned correctly.
Outward processing
The outward processing procedure allows goods in free circulation to be exported temporarily for processing, repair or operations such as assembly, with full or partial relief from duties and taxes when the processed products are re-imported.
Under this procedure, we follow both the temporary export of the goods and the re-import of the processed products. Setting the authorization conditions and time limits correctly from the start is key to preserving the tax advantage.
Temporary admission
Goods brought into Türkiye for a specific purpose and to be re-exported unchanged can be used with full or partial relief from duties and taxes under the temporary admission (temporary import) procedure. Trade fair and exhibition goods, professional equipment, samples, equipment for testing and leased machinery are among the main goods eligible; the authorized period and type of relief depend on the nature of the goods.
Investment incentive procedures
Machinery and equipment imported under an investment incentive certificate can benefit from the support measures provided for in the certificate, such as customs duty exemption and VAT exemption. We make sure imports are correctly linked to the certificate, check that the goods match the lists and quantities it specifies, and follow the related customs formalities.
Procedures and operation types we handle
In addition to release for free circulation (imports), inward processing, outward processing, temporary admission and investment incentive procedures, we handle the following operations under the export procedure: off-site customs operations (müfrez), transit trade exports, temporary export, exports via a second customs office, bulk cargo exports, exports under ATA Carnets, return to origin (mahrece iade) and free-of-charge exports.
We provide these services for shipments by sea, road, rail and air. Details of export-specific operations can be found on our Export Customs Clearance page.
What we do
- Preparing DIIB and inward processing authorization applications
- Checking capacity report and yield data against the certificate’s scope
- Linking import and export declarations to the certificate
- Tracking commitment periods and preparing certificate closure files
- Temporary export and re-import under the outward processing procedure
- Temporary admission authorizations, extensions and discharge of the procedure
- Import formalities under investment incentive certificates
- Tracking guarantees related to customs procedures
Documents typically required
- Inward Processing Authorization Certificate (DIIB) or authorization letters
- Capacity report
- Import and export declarations
- Commercial invoices plus production and yield data
- Letter of guarantee or other guarantee documents
- Applications and supporting documents for temporary admission or outward processing authorizations
- Investment incentive certificate and the attached machinery and equipment list
Frequently asked questions
What happens if a DIIB commitment is not discharged on time?
If the commitment is not fulfilled within the period or the certificate is not closed on time, the duties and taxes waived at import may be collected, along with additional financial charges and administrative fines. Since the legislation allows an extension to be requested under certain conditions, it is important to review your position before the deadline.
Who can use the inward processing procedure?
Manufacturers and exporters that produce the goods to be exported, or have them produced, can use the procedure. Because the application assesses production capacity, the inputs to be used and the export commitment together, thorough preparation directly affects the scope of the certificate.
How long can I keep temporarily imported goods?
The period is set by the customs office according to the intended use of the goods and can be extended where the legislation allows. At the end of the period, the goods must be re-exported or placed under another customs procedure.