· Article 167 of Customs Law Number 4458.
· “Resolution on Application of Certain Articles of Customs Law Number 4458” attached to Council of Ministers Resolution number 2009/15481.
· Circular Number 2011/39 dated 6/7/2011.
Question: Who is a passenger?
Answer: Turkish citizens residing in a foreign country and foreigners who come to the Turkish Customs Zone via overland routes, railroads, maritime lines or airlines from a foreign country for any purpose such as business, civil service, education, visit, treatment or tourism, or Turkish citizens or foreigners residing in Turkey who are returning to Turkey permanently or temporarily from the foreign country they went to and similar Turkish citizens or foreigners who are traveling to a foreign country with the same purposes using the same ways.
Question: Who is not considered as passenger?
Answer: Drivers of and persons in charge with services in transportation vehicles are not considered as passenger.
Question: What is accompanied baggage?
Answer: Belongings traveling with the passenger, which are not at commercial amounts and do not have commercial characteristics.
Question: What is Personal Belongings Exemption?
Answer: Exemption shall be granted to belongings covered in Article 58, “Personal Belongings” of Resolution Number 2009/15481 and in Appendix-9 attached to the Resolution.
Items listed in section (A) of Appendix-9 may only be brought as accompanied baggage and those listed in section (B) may be brought as accompanied baggage or one month prior or three months after the arrival of passenger.
Question: How much exemption in Euros is applicable to accompanied gift items?
Answer: This exemption shall be applicable to items not exceeding 430 Euros in total real value per passenger. However, this amount shall be applicable as 150 Euros for passengers under the age of 15.
Question: How is the accompanied baggage exemption applied?
Answer: Exemption shall be granted to non-commercial accompanied items brought by passengers, excluding transit passengers, for personal or family use or for gift purposes and put into free circulation.
This exemption shall be applicable limited to the amount stated for items listed in Appendix-9 attached to the Resolution. Both exemption right for accompanied gift items of 430 Euros and personal belonging exemption right are limited for each passenger with the corresponding amounts for items listed in Appendix-9 attached to the Resolution. In other words, it is possible to bring the items in the list limited to the quantity/amount stated, independent of its value. For items not included in the list, the total value of the item should not exceed 430 Euros for exemption to be applied to the brought item.
Question: How exemption is applied to accompanied tobacco and tobacco products and alcoholic products?
· The quantity and amount corresponding to each product type for tobacco and tobacco products and alcoholic products in list in Appendix-9 of the Resolution indicates the total allowance to be brought by a passenger for each product exempt from taxes.
· In addition, passengers under 18 may not avail from the exemption for tobacco and tobacco products and alcoholic products.
· The said products may not be brought via mail or express cargo services but may be brought only as accompanied baggage.
Question: How the items are taxed in case of exceeding exemption limits?
Answer: Exemption shall be applied to the part having total value of 150 Euros (passengers under the age of 15) or 430 Euros. In case the exemption values are exceeded, a single and fixed tax depending on the country it is brought (18% if directly brought from EU member states or 20% of brought from other countries) shall be applicable to the part remaining after deducting the tax corresponding to the exempt amount for items not exceeding 1500 Euros in value for each passenger over 18 or for each shipping.
If the total value of items in accompanied baggage exceeds 1500 Euros, then the effective rates of importation taxes on the said item shall be applicable. Value of the items in accompanied baggage shall be determined based on the presented invoice, sales slip or document stating that the item price is paid. If such a document is not presented or if the value in the document is found to be low, then customs administration shall determine the value of the item.
Question: What are the conditions regarding items that will be put into free circulation via accompanied baggage or mail or rapid courier with taxes paid?
Answer: The item should;
· be brought as accompanied baggage or one month before or three months after the arrival of passenger or via mail or rapid courier from a foreign country;
· not be at commercial amounts and not have commercial qualities;
· be specific to personal or family use of the passenger;
· not exceed gross 30 kg for those items brought via mail or express cargo service. (for diplomatic and passenger goods, this should not be applicable).
Question: Is it possible to apply time extension in case the time periods granted for passenger transactions in Articles 58 and 58 of Council of Ministers Resolution Number 2009/15481 are exceeded?
Answer: Provided that the situation causing lapse of time is assessed to be force majeure or unexpected case listed in Article 111 of the Resolution and that this force majeure or unexpected case is documented, related Regional Directorate of Customs and Foreign Trade is authorized to extend the said time limit, for only once, up to 6 months, depending on the characteristics of request for time extension.
Question: What are the exceptions for items that passengers entering to Turkey may bring in accompanied baggage?
- For a cellular phone (including those which have features to play TV, music, video) to be put into free circulation exempt from taxes, it should be included in accompanied baggage personal belonging status. As stated in list in Appendix-9 of Resolution, it is possible for each passenger, excluding foreign mission members, to bring cellular phones, provided that it is used with lines registered to the passenger's identification number, limited with one unit per three calendar years and independent of the value of the item, into the country exempt from customs duties. In addition, it is not possible to bring cellular phones in gift item status or via mail/rapid courier exempt from duties or duties paid.
3. The animal origin product are not allowed to enter into Turkey via passengers or via cargo. If the product is a vegetal food product, up to three kg shall be held exempt.
4. If tourists bring, as accompanied baggage or via cargo, special food products which they need to eat due to their faiths, then such food products shall be allowed in the country without seeking control and permission from Ministry of Agriculture and Forestry, provided that concerned tourism organization documents to which passengers these items belong to and declares that such items will be consumed by these individuals.
5. Medication brought, as accompanied baggage or one month prior or after their arrivals, by passengers visiting our country for purposes of personal treatment included in Appendix-9 of the Resolution shall be allowed at reasonable amounts, considering the time the passengers will spend in our country and provided that a document (report from healthcare organization, doctor’s report ore prescription, etc.) stating that the passengers must use such medication during their travel is presented to the customs administration.
Question: What are label fees to be charged to electronic devices in accompanied baggage?
Answer: Customs administration shall charge, only for once, under the title of “Label Fee” and on behalf of TRT, the fees corresponding for electronic devices to be brought from abroad not for commercial importation purposes.
Question: What are entry requirements for household pets?
Answer: You can bring your household pets (Totally 2 pets(cats, dogs or birds) or 10 aquarium fish provided that they are travelling via passenger.) without any problem, as long as your pet's documentation is correctly completed. Therefore, when you enter to Turkey from another country with your household pet, it needs to meet the entry requirements. These include;
-Certificate of vaccination
-Official veterinary certificate
-A vet passport or identification card.
After your arrival, your pet's health check is carried out by an official veterinarian. Meanwhile, you have to present require documents at the Turkish Customs.
APPENDIX TO COUNCIL OF MINISTERS RESOLUTION NUMBER 2009/15481
|LIST OF PERSONAL BELONGINGS IN ACCOMPANIED BAGGAGE|
|A) ITEMS OF CONSUMPTION|
|a) TOBACCO AND TOBACCO PRODUCTS|
|1- Cigarettes||600 ea.|
|2- Cigarillos (cigars not heavier than 3 g each)||100 ea.|
|3- Cigars||50 ea.|
|4- Shredded Tobacco (with 200 cigarette sheets)||250 g|
|5- Pipe tobacco||250g|
|b) ALCOHOLIC PRODUCTS|
|11-Alcohol and alcoholic spirits with alcohol degree exceeding 22%||1 l|
|11-Alcohol and alcoholic spirits with alcohol degree no exceeding 22%||2 l|
|c) COSMETIC PRODUCTS|
|Five cologne, lavender, perfume, essence or lotion in maximum 120 ml bottles|
|d) FOOD PRODUCTS|
|1- Tea||1 kg|
|2- Granule instant coffee||1 kg|
|3- Coffee||1 kg|
|4- Chocolate||1 kg|
|5- Food from sugar||1 kg|
|B) OTHER ITEMS|
|a) CLOTHING AND TRAVELING ITEMS|
|1 – Items for clothing and finery of passenger|
|2- Items for way of living of passenger and traveling items|
|b) ELECTRONIC/DIGITAL ITEMS|
|1– One unit of color TV set, either LCD or plasma, (up to 21” [21” included])|
|2- One video camera (including 10 units of empty cassettes) and one camera (including memory card or 5 films)|
|3- One unit of GPS navigation device|
|4- One laptop computer or PC, its parts and components (flash memory, external hard disk included)|
|5- One unit of radio or radio cassette player|
|6- One unit of any kind of voice and image recorder and player device and recordable record, tape cassette, CD, VCD, DVD not exceeding 10 in total)|
|7- One unit of electronic game device with cassette or game card|
|8- GSM cellular phone including those having TV, music, video player features (1 per three calendar years, provided that it is used with lines registered to the passenger's identification number, excluding foreign mission members).|
|c) MUSICAL INSTRUMENTS|
|Maximum 3 units, one for each handheld musical instruments.|
|d) SPORTS and GAME EQUIPMENT|
|1 – One camping tent|
|2- One diver set|
|3- One inflatable boat without engine|
|4- One windsurf board with wind sail gear|
|5- One pair of swimming flippers|
|6- Golf equipment (excluding golf carts)|
|7- Other sports gear and clothing, one for each, that can be used for passenger for sports purposes (parachute and ski sets included, jet ski and engine sea sledges excluded).
|e) HEALTHCARE DEVICES|
|1- Bed of sick passenger.|
|2- Powered or non-powered mobile chair for physically disabled|
|3- Medication for personal treatment|
|4- Medical devices for personal use|
|5- Gas mask, protective garment|
|f) KITCHEN UTENSILS|
|Kitchen utensils to be used in travel and small domestic appliances, one from each.|
|1- Dates and Zamzam water at amounts to be determined by the Undersecretariat and Department of Religious Affairs, which will be brought by passengers returning from Hadj or Umrah as accompanied baggage or via mail or courier.|
|2- One pushchair for child passenger.|
|3- Toys for child passenger.|
|4- One iron for clothes.|
|5- One bicycle.|
|6- One hand binoculars (excluding night vision binoculars and spectacles and sharpshooters night vision binoculars)|
|7- In case of traveling by car, tools and devices specific for the vehicle itself and for its driver (battery charging device, car vacuum cleaner operating on cigarette lighter, refrigerator operating on cigarette lighter, etc.)|
|8- Books or similar printed material for personal use.|
|9- Totally 2 pets or 10 aquarium fish provided that they are included in the accompanied baggage (on condition of presenting veterinary health report, origin and vaccination document and, if any, identity and appearance document and of veterinary control).|