Explanation : application of certain provisions of Regulation HK Duty Free Stores. (Turkey and the sale of foreign origin goods in free circulation in the duty-free shops; Sales made from the stores to ships; Sales document; Travel Sim Cards for sale; Securities app; INFO drop from the System; Checking the application requirements; Furniture send paper; Repealed transitional provision and circulars)

T.C.
CUSTOMS AND TRADE MINISTRY
Customs General Directorate

Number : 40216608-010.06.02

topic : Implementation of the Duty Free Shop Regulations

09.07.2018 /35655434
CIRCULAR
2018/13

1) Turkey and the sale of foreign origin goods in free circulation in the duty-free shops

08/08/2017 dated 30148 Official Gazette No. Duty Free Stores Regulations 11 eighth paragraph of the Article; "The store sold substantially originating in foreign goods entered into free circulation. Free circulation or non-Turkish origin goods to be sold on the free movement of goods of foreign origin have entered the store by the General Directorate permissible. This collection of internal taxes on goods, exceptions and exemptions is carried out in accordance with the relevant provisions of the tax laws. " The Article.

7104 No. "Certain Laws and Decree Law on Value Added Tax Law by Decree Law on the Amendment" with, 3065 No. deliver value-added exports is considered one of the shops or delivered to their warehouse to be sold in duty-free shops in the Tax Code of goods in free circulation in the amendment abroad, 4760 No. SCT is an amendment to the Law on Special Consumption Tax Law
attached (III) and (IV) No. of duty-free shops or on the list of goods delivered to their warehouse has been exempt from tax.

In this context, the Regulation "Authority" titled 35 Located in the Article;

"Ministry;

a) store opening, mechanism, sales of goods and customs duties collected to determine the principles of,

b) The goods may be sold in the store, amount of, securities and determine who can receive the goods,

c) To change the amount of collateral to be taken,

ç) Private or mandatory situations and take the necessary measures to review and finalize,

It is authorized. " Turkey and the provision and sale of foreign origin goods in free circulation delivered to duty-free shops or stores to be sold in duty-free shops in the above legislation has been found to comply with the following terms.

a) Duty-free shops to be sold in this store or warehouse the goods which are delivered to them should not be any barriers to trade or to the abroad.

b) Said goods in free circulation of goods not from a separate section will be available for this book and warehouse input-output tables of goods and inventory will be kept separate.

c) Free circulation of Turkish origin goods sold in the outlet store, While commercial condition not be subject to any limitation, foreign origin goods in free circulation 2009/15481 Decision of the Council of Ministers addition-9 / A can also be sold in the regulation specified limit for a specified type and output travelers. Log which stores the free movement of Turkish and foreign origin goods 2009/15481 No. Who may be sold in addition Committee-9 / including limits on the type of goods.

ç) sales of goods of all kinds of means of transport drivers and servants to the input duty-free shops, Regulation 11 pearl in the fourth paragraph of the article is limited to the specified items and limits, If the outlet stores in free circulation of Turkish origin goods sold, While commercial condition not be subject to any limitation, foreign origin goods in free circulation 2009/15481 Decision of the Council of Ministers addition-9 / A can also be sold in the regulation specified limit for a specified type and output travelers.

d) Log in stores, maximum 500 ml of water sold in packages originating in Turkey.

e) In which the free movement of Turkish and foreign origin goods, duty-free shop or warehouse, along with the invoice and waybill domestically 7200 It is to be coded using a regimen declaration, the declaration 44 No. household to household explanatory information and documents (invoice, As waybill) will be written.

f) 7200 Will be the regime coded the customs authorities regarding a petition to be given to the debtor by the customs authorities of goods in the warehouse declaration surveillance under the store or subsequently on the same day being put into storage warehouse declaration was registered in the official report issued in YGM system storage warehouse inventory records. Similarly, the output from the goods from the warehouse to the store and out YGM YGM or System report will be issued by the customs officer.

g) sales made in the duty-free shops, Operators company by sales slips prepared by establishing liaison between the output warehouse declarations for goods made monthly sales list will be presented to the customs authorities. Customs office 7200 The warehouse will be closed on the basis of coded declaration record monthly sales lists.

ğ) Under the supervision of the same customs offices from a warehouse in the declaration of goods shipped to another store 7272 regime code will be used; goods from a warehouse, The shipped to a store or warehouse under the control of different customs offices of the Customs Law and the Customs transit regime will be carried out within the framework of Regulation.

h) 7200 coded warehousing regime returns the return of the goods covered by the relevant provisions of the legislation is to be carried out within the framework of the Ministry of Finance, drop in the relevant warehouse declaration regarding the returned product / closing stock records to be made and will be adjusted accordingly.

I) KDV and SCT Act required to be submitted at the request of the tax authorities related to the goods in accordance understood to fall within the scope of the exception; inspection process is completed and paid stamp duty 7200 regime coded declaration of warehouses and goods delivered to YGM possible to grant approval of the minutes of the relevant customs office, organized the system for.

2) Sales made from the stores to ships

Regulation 11 Article transit through the Straits in accordance with the thirteenth paragraph (non-stopover) submit a certificate showing that the transition state from the harbor where the store to make time with each ship abroad (Zeyport port of Istanbul and Çanakkale Kepez Port) Regulations movement with the movements of every domestic and foreign ports that ship to be simultaneously addition-5 is located in the list of goods that can be sold scope; in order to prevent duplication of sales made, The first customs authorities engaged in the sale of the aforementioned items, The delay in the same day after the completion of the sales from the store to the other customs authority in writing
information will.

is engaged in the sale of goods on public holidays delay the serial communication device using the first store in the same day (PEP-by Registered Electronic Mail or fax) To inform other stores, the first business day after such information public holidays will be forwarded to the relevant customs authority in writing.

3) Sales document

Regulation "sales document entitled" 23 Subsequent investigations in organized sales documents due to enter passenger information for the missing passengers reached where it is not possible pursuant to Article; Customs Law for the sale certificate issued in this way 241 misconduct penalty in accordance with the provisions of the first paragraph of Article shall apply.

4) Travel Sim Cards for sale

"Travel Now" sim card with Information Technology sim cards belonging to other operators not authorized by the Agency, Regulation 11 The second clause of the Article (ç) The output could be sold for just under subparagraph; Inhibition of sales and marketing of these cards in Turkey, Contrary to what acts about 5809 Law on Electronic Communication within the framework of the provisions relating to communication services will be processing facility in the direction of the treasury shares, universal service contributions collected under the relevant legislation and other financial obligations may be considered to be notified aspects and should be undertaking on the subject.

On the other hand travel sim cards, Making sales to passengers only exit, Regulation 8 be mentioned in the list in Annex inflight sales and the customs authorities of these matters can be sold on the plane with the condition that he regularly reported.

5) Securities app

Regulation 30 Article in accordance with accrual taxes and penalties where necessary, incurred in, CIF value of the goods declaration retrieving warehouse or store but not lower than, and will be based on documented with the securities.

6) INFO drop from the System

sales made in the duty-free shops, Operators company by sales slips prepared by liaison between the output warehouse declarations for goods made monthly sales list will be presented to the customs authorities. list of monthly sales declarations by the customs authorities on the basis of warehouse will be closed. In this context, Each warehouse sales following the return of the goods subject to additional regulation in the store monthly sales drop list or inventory list will be created based on the ruler, customs office drop by drop to-do list written report on the information system of the warehouse and the final count returns to periodic audits the correctness of this list will be checked.

7) Checking the application requirements

Regulation 9 The controls and audits conducted in accordance with the provisions of Article store is understood to comply with one of the conditions Regulation and stores the result shall be reported promptly to the General Directorate.

8) Furniture send paper

Regulation temporarily 1 You enter the electronic notification application pursuant to Article, goods from store to store to send the goods to be held in the paper shipped, goods store goods for the first entry is about to send the goods to the warehouse where paper return date and number, It will be recorded so as to avoid making repeated drops from this declaration.

also, Additional items to send paper Stamp Tax Law:1 No. "Subject to Stamp Tax Papers" it is not located in the paper entitled table, It will not be subject to stamp tax.

9) Transitional provision

Located in company stock as of the date of the Circular permitted to be sold in stores in free circulation of Turkish entry and sale of foreign origin goods company stock will continue until the end.

10) Repealed Circulars

2000/46, 2009/92, 2009/99, 2009/105 and 2013/8 It is repealed Circular No..

Information and the need to please.

email is signed
His Holiness AŞCI
Ministers a.
Undersecretary