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Explanation : 2005/8391 Decision No. Inward processing of certain articles was modified. (Reduced Collateral Collateral and Application, Closing the Export Commitments, Failure to Perform the Export, Non-observance of Inward Processing Measure, The benefits provided in the Inward Processing Regime agents are entitled Abuse and Authority)

Number of Decisions : 2017/10973

Attached "Inward Processing Regime Decision on Amending the Decision" in the enforcement; Ministry of Economy 17/8/2017 dated 86578 No. writings on, 20/2/1930 dated 1567 Law No. 1 inch, 27/6/1963 dated 261 Law No. 1 inch, 14/5/1964 dated 474 Law No. 2 th, 27/10/1999 dated 4458 Law No. 80, 111, 115, 121 th 637 The Decree-Law No. 7 Article with 2/2/1984 dated 2976 According to the provisions of Law No., Council of Ministers 11/9/2017 It has agreed on.

PROCESSING REGIME CHANGE DECISION MAKING DECISIONS ABOUT THE INCLUDED

MATTER 1- 17/1/2005 dated 2005/8391 Decision of the Council of Ministers dated the Inward Processing Regime promulgated by Decision 6 The second clause of Article (a), (b) and (c) It is amended as follows:.

“a) Companies holding the authorized obliged certificate certificate or a minimum of any year within two calendar years before the application date of the document / permit 25 (twenty five) In the imports to be made within the scope of inward processing permit / inward processing permit of the manufacturing firms with certified status, who have exported USD million., 1% of the tax arising from this import for two years,

b) Any year within two calendar years before the application date of the document / permit 5 (five) USD million (this amount included) with 25 (twenty five) In the imports to be made within the scope of inward processing permit / inward processing permit of the manufacturing firms with certified status who export between the amount of USD million., 5% of the tax arising from this import for two years,

c) In the import to be made within the scope of inward processing authorization certificate / inward processing license of the companies holding the approved person status certificate., 10% of the tax arising from this import,”

MATTER 2- The same Decision 19 uncu maddesinin dördüncü, dokuzuncu, onbirinci, onbeşinci ve onaltıncı fıkraları aşağıdaki şekilde değiştirilmiştir.

“Şartlı muafiyet sistemi çerçevesinde dahilde işleme izin belgesi/dahilde işleme izni kapsamında ithal edilen eşya, the original processed product and / or as imported, within the document / permit period, The implementation of trade policy measures, on-site detection of the goods by the customs administration (without prejudice to the provisions of the customs legislation regarding the examination of the goods, 6 ncı maddenin ikinci fıkrasının (a) and (b) except for the goods of the companies having the conditions listed in), Importation of goods in foreign trade projected for completion of the other transactions, including technical regulations and standardization legislation and provided for collection of tax legally due 4458 Of Customs Law No. 114 the third paragraph of Article 207 Article may be in free circulation according to the provision. In this case, corresponding to the realization of export goods released for free circulation is not required. "

"Inward processing permits / traded under the permit issued under inward processing of products, for any reason, the document / case to be brought back within the time allowed, export regime and customs regulations and time frames in the current document / export permits because if utilized within the scope of the rights and interests of 6 According to the provisions of Article nc ie extension on the condition that the collateral received, the relevant customs authorities are permitted to import and export of this product. This situation, export commitments related to the Ministry for consideration during the closure of the regional offices / notified to the customs authorities. shutdown commitments to be made in this context, customs declaration for consideration in this context, without the consent of returned goods processing, including the relevant certificate / permission processing conditions including having the numbers to be perfected with the existing export commitments customs declarations. During closure of the commitment accounts, concerned, including in processing permits / permission processing included in the scope back from the customs declaration for the goods to be applied in cases where a sanction or taking into account the commitments of the shutdown process of applying sanctions will be perfected. "

"Export commitments in processing permits, including closed / traded under the permit issued under inward processing of products, The return to the document for any reason and / permit holder, if not an intention to re-export by the company, this commitment be perfected to ensure the re-closure of the regional offices concerned Ministries / notified to the customs authorities. Contracting again the step of bringing the closing process of maturation, Within the framework of these substances, concerned, including in processing permit / work permit at the Ministry of the closing process including the commitment of directorate / withdrawal of customs authorities and the results of the evaluation, The tax on the import of goods that are not used in obtaining the product if 22 Article utilized within the framework of exports due to the receipt and return to the Authentication of the rights and interests of the record that is returned, It is allowed to import the product has seen the customs office operations. In this context, shutdown commitments to be made, customs declaration for consideration in this context, without the consent of returned goods processing, including the relevant certificate / permission processing conditions including having considered existing commitments to export customs declarations (essential to the first shutdown process customs declarations removed from the customs declaration export commitments for goods coming back) It is brought to maturation. During closure of the commitment accounts, concerned, including in processing permits / permission processing included in the scope back from the customs declaration for the goods to be applied in cases where a sanction or taking into account the commitments of the shutdown process of applying sanctions will be perfected. "

"Export works closed the process permission documents / closing operations of the inward processing commitments, Ministry (General Directorate of Exports)/Ministry of Customs and Trade (Regional Directorate of Customs and Trade) favorable opinion pursuant to public institutions and organizations and associations of exporters made by material error due to general sekreterliklerin or document / permit issued within the scope of the products processed brought back to be withdrawn due to any reason. In this context, commitment shutdown rollback document / maturation allowed under the following method comprising the operations referred to in this article as related to the goods or the removal of material from the back account of the error committed is reclosed. also, new processes can be remedied with the maturation of an error condition of being limited to the following emerging situation. "

"The Inward Processing Permit own firms, Be notified of their account commitments from the date of notification of the closure of the operation against the müeyyidel 1 (one) Ministry within months (General Directorate of Exports) They may appeal in writing. Müeyyidel for authorization of inward processing procedure is to shut down, 4458 Of Customs Law No. 242 referred to the appeal pursuant to Article path. Withdrawal of the support appeal application constituting all original documents be presented. In case no right of appeal, commitment by the Ministry shutdown (General Directorate of Exports)/Customs and Trade Ministry (Regional Directorate of Customs and Trade) The information submitted will be taken back and documents to be considered by re-perfected. "

MATTER 3- The same Decision 20 the third paragraph of article is changed as follows:.

"The seventh paragraph of Article 19 and without prejudice to the record, If the product is exported Secondary compensating, The declaration of the imported goods exchange rates at the registration date and the tax rate or the actual processing rate of the exported part of the compensating products exchange rates at the date of registration of the declaration of the release for free circulation of products has seen secondary transactions and the tax calculated based on the tax rate, Ie extension of the relevant customs authorities admitted that sought. Otherwise, 22 nci maddenin ikinci fıkrası hükümlerine göre işlem yapılır.”

MATTER 4- The same Decision 22 Article is amended as follows:.

"MATTER 22- Inward processing measures, those who do not fulfill the inward processing regime and the principles and conditions specified in the document / permit;

a) Conditional exemption system and be imported or taken out of the Customs Territory of Turkey during the tax free zone exports to the importation of goods that were not performed,

b) Within the scope of the conditional exemption system, the goods subject to export, from the expiry of the document / permit period 3 (three) Failure to sell to another country in the month, Yatırını Teşvik Belgesi veya bir başka belge/izin kapsamında Türkiye Gümrük Bölgesine ithalatının yapılmaması, not being used in the construction of facilities located in free zones, machinery-equipment in facilities located in free zones, not being used as fixtures or parts of them, not delivering to companies operating in shipbuilding activities in free zones for use in shipbuilding, not selling to free shops outside the customs line from free zones or landing from free zones, if it is not delivered to sea and air vehicles as a food package, tax not collected during this scope of imports,

c) In the event that it is detected that the amount of imports exceeding the permitted amount within the scope of the document / permit at the stage of closing the certificate / permit export commitment, tax on imports corresponding to this section,

ç) CIF import amount of the operating material imported under the document / permit, of the realized FOB issuance amount %2 (in documents containing natural stones and precious metal and stone export commitments % 10)If more than, tax on imports corresponding to the portion exceeding this ratio,

d) CIF import amount of unchanged goods imported within the scope of document / permit, In case the realized FOB issuance amount is more than 1%, tax on imports corresponding to the portion exceeding this ratio,

e) Within the scope of the document / permit issued within the framework of the reimbursement system, to the member countries of the European Community accompanied by the A.TR movement certificate or to the member states of the European Community accompanied by proof of origin documents., To countries that are a party to the Pan-European Origin Cumulation, Pan-Avrupa- Akdeniz Menşe Kümülasyonuna taraf ülkelere veya Serbest Ticaret Anlaşması imzalanmış bir ülkeye işlem görmüş ürün olarak ihraç edilmek üzere ithal edilen ancak süresi içerisinde ihracatı gerçekleştirilmeyen eşyaya ilişkin alınmayan vergi,

f) In case the inward processing license / inward processing license is revoked, tax, if any, within the scope of document / permit,

g) Belge/izin kapsamında ithal edilen eşyanın ihraç edilen işlem görmüş ürünün bünyesinde kullanıldığına ilişkin şartların yerine getirildiğinin Bakanlıkça/Gümrük ve Ticaret Bakanlığınca belirlenen şekilde tevsik edilememesi ve bu şartların yerine getirildiğinin Bakanlıkça/Gümrük ve Ticaret Bakanlığınca belirlenecek diğer şekillerde de tevsik edilememesi halinde eşyanın ithalinde alınmayan vergi,

as of the date of import 4458 With Customs Law 6183 According to the Law on Collection Procedure of Public Receivables shall be charged. also, for imported and exported goods 4458 Of Customs Law No. 238 It is applied in the sanctions within the framework of the provision of pearl..

Tax on secondary processed product 20 nci madde kapsamında ilgili gümrük idaresine yatırıldığının tevsik edilmemesi halinde, tax calculated on the secondary processed product itself 6183 According to the Law on Collection Procedure of Public Receivables shall be charged. also, for the secondary treated product itself 4458 Of Customs Law No. 238 Processing is done within the framework of the pearl article.

If it is requested that the goods, which are paid tax and penalties within the framework of the provisions of the first and second paragraphs, are subject to the free movement regime., The requirement for the completion of other procedures, including technical regulations and standardization legislation in foreign trade, foreseen for the implementation of trade policy measures and the importation of goods.. Otherwise, this item must be subject to a customs approved procedure or use outside the free-circulation regime.

also,

a) Except for the cases listed in the first and second paragraph, provided that the goods imported within the scope of document / permit are exported as processed products, In case the conditions determined by the Ministry / Ministry of Customs are not complied with,

b) Except when the foreign exchange usage rate will not be sought, belge kapsamında ithal edilen eşyanın tamamı ihraç edilen işlem görmüş ürünün elde edilmesinde kullanılmış olsa dahi döviz kullanım oranının bu Karara istinaden yayımlanan Tebliğle belirlenen oranları geçmesi halinde, on behalf of the company holding the certificate / permission (including the addition of this firm to another company's document as a sub-industrialist) within the scope of documents / permissions issued and to be issued, From the date of approval by the Ministry 6 No discount is applied for a month. Collateral rate for subsequent violations of companies under this paragraph, From the date of approval by the Ministry, the amount of tax arising from import 2 (to) Increased to multiple.

Included in processing permits / permission processing in the context of inclusion of goods brought into the customs territory of Turkey certificate / permit following the expiry of the period 1 (one) Completing the procedures required by the regime within the month, if it is issued or subject to a customs-approved transaction or use, these transactions are evaluated within the scope of the document / permit, but 4458 Of Customs Law No. 241 Within the framework of the third paragraph of the article, twice the penalty of irregularity is collected.. Included in processing permits / permission processing in the context of inclusion of goods brought into the customs territory of Turkey certificate / permit following the expiry of the period 2 (to) Completing the procedures required by the regime within the month, if it is issued or subject to a customs-approved transaction or use, these transactions are evaluated within the scope of the document / permit, but 4458 Of Customs Law No. 241 inci maddesinin dördüncü fıkrası çerçevesinde usulsüzlük cezasının dört katı para cezası tahsil edilir.”

MATTER 5- The same Decision 23 Article is amended as follows:.

"MATTER 23- Inspection made by the inspection units of other public institutions and organizations and the Ministry and the Ministry of Customs and Trade, as a result of audit and investigation, if the customs declaration or attachment documents are found to be false or tampered with or do not reflect the truth; bu beyannamenin veya beyanname eki belgelerin dahilde işleme izin belgesi/dahilde işleme izni ihracat taahhüdünün kapatılmasında kullanılıp kullanılmadığına bakılmaksızın, beyanname kapsamı ihracata tekabül eden ithalata ilişkin vergi, 22 nci madde hükümleri çerçevesinde tahsil edilerek ilgililer hakkında kanuni işlem yapılır ve bu beyanname ihracat taahhüt hesabının kapatılmasında değerlendirmeye alınmaz.

In the customs declaration registered in this customs declaration / in the name of the company having inward processing permit and / or on behalf of the intermediary exporter company, the determination specified in the scope of the documents / permits to be issued to the Ministry. (General Directorate of Exports) Following the transfer, the Ministry (General Directorate of Exports) from the date of approval 1 (one) in all import transactions to be made throughout the year (including the inclusion of these firms as sub-industrialists in the document of another firm after the specified determination), 6 ncı maddenin dördüncü fıkrası hükmü saklı kalmak kaydıyla, no discount is applied. also; tool exporter, from the tax not collected during the importation of the goods used to obtain the processed product subject to declaration., is responsible jointly and severally with the company holding the certificate / permit.

But, provided that the falsification on the customs declaration and its annexed documents is not made by the firm having the document / permit, with the finalized court decision., in case it is determined that this transaction does not provide any benefit to the company within the framework of inward processing regime and that the exportation is real., the provision of the first paragraph does not apply.

Tax on the imported goods determined to have not been exported within the scope of the customs declaration, which was determined not to reflect the truth due to the use of less imported products than the promised product within the exported product.. 22 nci madde hükümleri çerçevesinde tahsil edilir. In this case, the first paragraph of this article does not apply.

Inspection made by the inspection units of other public institutions and organizations and the Ministry and the Ministry of Customs and Trade, as a result of audit and investigation, In accordance with the inward processing regime, if it is determined that the imported goods that the firm or its subcontractor must have in its stock are not processed products or the goods that are not in stock, as it is imported. 22 nci madde hükümleri uygulanır ve ilgililer hakkında kanuni işlem yapılır. also, Following the determination specified in the scope of documents / permits issued and to be issued on behalf of the owner of this document / permit. 1 (one) in all import transactions to be made throughout the year (bu firmanın belirtilen tespitin yapıldığı talihten sonra bir başka firmanın belgesine yan sanayici olarak eklenmesi dahil), 6 ncı maddenin dördüncü fıkrası hükmü saklı kalmak kaydıyla, no discount is applied.

In cases where the rights specified in this article are found to be misused, no additional time is given to the relevant document / permission. ”

MATTER 6- The same Decision 26 ncı maddesinin üçüncü ve dördüncü fıkraları aşağıdaki şekilde değiştirilmiştir.

“Dahilde işleme izin belgesinin taahhüt kapatma veya iptal işlemlerini geri almaya Bakanlık (General Directorate of Exports); Ministry of Customs and Trade, if the inward processing authorization is to take back the commitment closing or cancellation (Regional Directorate of Customs and Trade) is authorized. Taahhüt kapatma veya iptal işlemleri geri alınan belge/izin ihracat taahhüdünün kapatılması durumunda; Although it is applied under sanctions within the scope of document / permit, it has not been collected (the original and / or his personal receivables not collected) kısım için ithalat esnasında alman teminatlar ilgili gümrük idaresince belge/izin sahibi firmaya iade edilir, however, the amounts that were applied to the sanction within the scope of the document / permission and previously collected (the original and / or his personal receivables collected) Following the commitment closure, the relevant document / permit is not returned to the owner company.. also; iptal işlemleri geri alınan firmalar adına düzenlenmiş ve düzenlenecek olan dahilde işleme izin belgeleri kapsamında 6 (six) in all import transactions to be made for a month (including the inward processing permit of these companies, the addition of this firm as a sub-industrialist to the certificate of another firm after the withdrawal of this firm.), no discount is applied.

Ministry, gümrük mevzuatı hükümleri çerçevesinde yetkilendirilmiş yükümlü sertifikası veya onaylanmış kişi statü belgesine sahip kişiler ile Bakanlıkça belirlenecek kriterleri yerine getiren diğer kişiler için dahilde işleme rejimi hükümlerinin kolaylaştırılması amacıyla tebliğ, genelge ve talimat ile düzenleme yapmaya yetkilidir.”
MATTER 7- The same decision was added following provisional article.

"TEMPORARY TOPIC 22 Bu maddenin yürürlüğe girdiği tarihten önce düzenlenen dahilde işleme izin belgeleri/dahilde işleme izinleri kapsamında (Including documents / permissions whose commitment accounts have been closed but whose sanctions are not collected);

a) In case of violation of the obligations related to the secondary processed product, 22 nci maddenin ikinci fıkrası çerçevesinde işlem yapılır.

b) In case of importing more than the amount registered in the document / track, Without prejudice to the determination that the imported goods are exported as processed products and other conditions related to closing the export commitment., document / permit export commitment is closed without applying sanction.

c) In the event that it cannot be proved that the conditions determined by the Ministry / Ministry of Customs and Trade are fulfilled regarding the use of the imported product within the exported processed product., export commitment of documents / permits, 22 nc of paragraph agent (g)It is closed by making a transaction within the framework of the. also, for imported and exported goods 4458 Of Customs Law No. 238 It is applied in the sanctions within the framework of the provision of pearl..

ç) 22 nci maddenin birinci fıkrasında sayılan haller dışında Bakanlıkça/Gümrük ve Ticaret Bakanlığınca belirlenen şartların ihlali halinde, provided that the imported goods are exported as processed products, 22 nci maddenin dördüncü fıkrası uygulanır.

d) İthal edilen eşyanın tamamı ihraç edilen işlem görmüş ürünün elde edilmesinde kullanılmış olsa dahi döviz kullanım oranının bu Karara istinaden yayımlanan Tebliğle belirlenen oranları geçmesi halinde, 22 nci maddenin dördüncü fıkrası uygulanır.

e) İhraç edilen ürün bünyesinde taahhüt edilenden daha az ithal ürün kullanılması nedeniyle gerçeği yansıtmadığı tespit edilen gümrük beyannamesi veya beyanname eki belgeler hakkında 23 üncü maddenin dördüncü fıkrası uygulanır.

MATTER 8- This Decision shall enter into force on the date of publication.

MATTER 9- This Decision shall be enforced by the Minister of Economy.

Ministers published in the Official Gazette of the Decree
Historical Number
27/1/2005 25709
Bakanlar Kurulu Kararında Değişiklik Yapan Kararnamelerin Yayımlandığı Resmî Gazetenin
Historical Number
1. 15/12/2005 26024
2. 6/8/2006 26251
3. 23/9/2006 26298
4. 8/12/2006 26370
5. 8/4/2008 26841
6. 8/10/2008 27018
7. 10/2/2009 27137
8. 17/7/2009 27291
9. 14/5/2010 27581
10. 29/6/2010 27626
11. 22/8/2010 27680
12. 13/11/2010 27758
13. 4/5/2012 28282
14. 4/12/2012 28487
15. 18/4/2014 28976
16. 5/7/2015 29407
17. 13/4/2016 29683
18. 19/8/2016 29806

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