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Explanation : Circular on the principles to be applied to goods entry and exit to free zones and sales of goods within the zone

GOODS INPUTS AND OUTPUTS

No : 1998/5

Release Date : 09/07/1998

Effective Date : 09/07/1998

Not : 2017/5,2011/1, 2005/5 and 2000/1 Changes made with the Circular No., 1998/5 Circular No is valid as follows..

CIRCULAR

1998/5

MATTER 1- (1) Free Zones Governing Regulation 33 Based on the third article, Goods entry and exit into free zones and sales of goods within the zone are made according to the following principles.:

FIRST PART

Entry of Goods

MATTER 2- (1) User or authorized representative of the free zone, After completing the Free Zone Operation Form that will be obtained from the operator or B.K.I., the original invoice of the product or the invoice copy and other documents, if any, are submitted at a minimum. 6 applies to the Regional Directorate hours in advance. Regional Directorate, It processes the invoices issued abroad for the goods entering the free zone from abroad, without looking for wet signature and stamp, if they carry the elements included in Article 115 of the Customs Regulation and are acceptable by the Customs administrations.. Invoices without free zone address are not processed.

(2) The result of the examination of the documents by the Regional Directorate, following the submission of the receipt showing that the request is approved and the fee to be paid to the Fund according to Article 41 of the Free Zones Implementation Regulation has been deposited into the bank., The Free Zone Transaction Form is approved and the transaction is allowed to be carried out..

(3) The first copy of the approved Form is taken by the Regional Directorate to be compared during the closing of the registration and the other copies are returned to the relevant person..

(4) The user or his representative applies to the operator or U..

(5) Operator or B.K.I. collects the fee specified in the tariff for the requested service, after processing the record regarding this collection in the relevant section of the Free Zone Operation Form, takes his own copy and gives the other copies to the person concerned.

(6) The user or his authorized representative submits the remaining copies of the Free Zone Operation Form to the customs administration in order for the goods to enter the free zone..

(7) After the necessary actions are taken by the customs administration, the entry of the goods into the region is completed and the responsibility of the goods passes to the user..

(8) After the goods are entered into the zone, The remaining copy of the Free Zone Operation Form registered by the customs administration by the user or his representative in order to close the records is given to the Zone Directorate.. The Free Zone Operation Form issued for the goods brought to the dock of the zone is sent to the customs administration for information by the user or his authorized representative..

(9) In order for the ship to be berthed to the region by sea, the ship agency or shipowner applies to the Regional Directorate with a petition containing the technical information of the ship.. Based on the permission given by the Regional Directorate, the operator or B.K.I. authorized person contacts the relevant port management directorate and ensures that the ship docks.. Pilotage and towage operation is always applied when the ship is berthed to the port of the region.. During unloading, the operator or B.K.I. by providing the necessary coordination and safety, Incoming goods, if any, must notify the Regional Directorate with a report signed by the user.. Operator or B.K.I. After the goods are delivered to the workplace of the user, the responsibility passes to the user..

(10) After the written permission of the Regional Directorate for the departure of the ship whose unloading process is completed, operator or B.K.I. contacts the relevant port management directorate.

(11) (Different, 2000/1 Circular No.) Templates, After entering the zone, users enter the Inventory Book (I:2)And these records are kept ready for inspection by Regional Directorates and Regional Customs Directorates..

(12) 6th copy of the Free Zone Procedure Form following the conclusion of the transaction 5 Other requests of users who do not submit to the Regional Directorate within working days are not processed..

SECOND PART

Goods Issue

MATTER 3- (1) For the removal of the goods from the free zone, after the user or his / her representative filling out the Free Zone Operation Form,; To the Regional Directorate, applies to the operator or U.K.I. and the customs administration as explained in the previous section..

(2) The fee payable to the Fund for the goods whose user or representative will be removed from the zone, It pays the fee for the services it will make to the operator or the U.K.I. and applies to the Customs Administration by adding the necessary documents to the Free Zone Transaction Form in accordance with the Customs Legislation..

(3) From sales to free zones in Turkey, of goods, within the periods specified in the customs legislation (Except for force majeure situations determined by the Free Zone Directorate) must be removed from the free zone. If all the goods are not removed from the region within these periods, By closing the declaration over the parts removed from the region by the Customs Directorate, the situation is reported to the Free Zone Directorate., In order to remove the remaining goods from the zone, a new Free Zone Operation Form and an invoice are applied to the Free Zone Directorate..

(4) After the exit of the goods from the zone is completed, to ensure that the records are closed, The remaining copy of the Free Zone Operation Form registered by the customs administration by the user or his representative is given to the Zone Directorate.. The Free Zone Transaction Form issued for goods sent from the dock of the zone is sent to the Customs Administration by the user or his authorized representative for information..

(5) When the goods are removed from the region by sea, the ship agency or the shipowner applies to the Regional Directorate with a petition containing the technical information of the ship in order to bring the ship to the region.. Based on the permission given by the Regional Directorate, the operator or B.K.I. authorized person contacts the relevant port management directorate and ensures that the ship docks.. Pilotage and towage operation is always applied when the ship is berthed to the port of the region.. During loading, the operator or B.K.I. the officer has to provide the necessary coordination and safety and notify the Zone Directorate with a report signed by the user, if any, of the missing or excess in the outgoing goods..

(6) Departure operations of the ship in which goods to be exited from the zone dock are loaded, After the written permission of the Regional Directorate is obtained, it is made by the operator or the agency of the ship within the coordination and knowledge of the B.. The Free Zone Transaction Form issued for the goods removed from the zone in this way is sent to the Customs Administration for information by the user or his authorized representative.

(7) (Different, 2000/1 Circular No.) Templates, After leaving the zone, users can enter the Inventory Book (I-2) and users who are active in production or assembly-disassembly to the "Production Follow-up Form". (I-1) are processed and these records are made available for examination by Regional Directorates and Regional Customs Directorates..

(8) 6th copy of the Free Zone Procedure Form following the conclusion of the transaction 5 Other requests of users who do not submit to the Regional Directorate within working days are not processed..

THIRD PART

Entry of Goods in Investment and Installation Phase and Later Removal of These Goods

MATTER 4- (1) Concerning the Protection of the Value of Turkish Currency 32 In accordance with Article 13 of the Decree No., In Turkey, for investments to be made in the residents' free zone 5 It is possible for them to export capital in kind up to million USD or its equivalent in foreign currency within the framework of the provisions of customs legislation.. Of the Undersecretariat of Customs 18.10.1994 date and 1994/31 in accordance with the Circular No., materials used in investment and facility phase (rock, godfather, gravel, cement, iron, brick, fixture, machine, equipment, vb.) in export to free zones as capital in kind, said materials 30 can be linked to the customs declaration in daily periods.

(2) Therefore, materials used in investment and facility phase (rock, godfather, gravel, cement, iron, brick, fixture, machine, equipment, vb.) It must be subjected to the export process in order to benefit from the exemption KDV in Turkey brought to the region and other incentives. In this case, a customs declaration by the seller and a Free Zone Operation Form by the user are required.. The said materials can be brought with Free Zone Transaction Forms valid for one month until the construction is completed..

(3) Regarding the capital in kind brought within this scope; Shows residents of the articles of association or partnership agreement or allocated capital structure of the free zone branch documents Regional Directorate and Customs Administration to submit to the case to be brought to the region from Turkey with the undertaking of such goods of the Customs Administration is allowed in Turkey. If the persons residing abroad want to bring the materials used in the investment and installation phase to the free zone as capital in kind or if they buy them from other users in the same region; It is sufficient to submit the documents in question only to the Free Zone Directorate..

(4) Construction materials that are used during the investment phase and brought to the region temporarily and that will be taken out of the region again at the end of the investment phase, at the entrance and exit of construction equipment and construction-related tools and equipment, After completing the procedures in the Customs Administration, only the Free Zone Transaction Form is submitted to the Zone Directorate..

(5) Contractors or their subcontractors who make the superstructure built by the user can carry out the transactions on behalf of the user until the occupancy license is issued based on the power of attorney given by the user..

(6) After the investment and facility phase is over, The Fund must be paid, if any, for goods brought to the free zone, including investment goods..

(7) In case the goods brought to the region exempt from the Fund during the investment and installation phase are subsequently taken out of the region or sold to another user in the region, While the goods in question are brought to the zone, an application is made to the Regional Directorate with the invoices issued by the seller outside the region and the sales invoice issued by the user.. For applications that are deemed appropriate as a result of the examination, the requested transaction is allowed to be made after the Fund to be paid at the entrance to the zone and the Fund to be paid at the exit, if any..

(8) After the goods' entry or exit procedures are completed, the 6th copy of the Free Zone Transaction Form 5 Users who do not submit to the Regional Directorate within working days, other requests will not be processed..

PART FOUR

Buying-Selling of Goods Without Making Actual Entry-Exit
(transit Trade) (Different, 2011/1 Circular No.)

MATTER 5- (1) In free zones, trading without actual goods inflow and outflow (transit trade) operations are carried out within the following procedures and principles.:

a) Transit trade in free zones; of goods, without actual entrance and exit to the region, Provided that there is a favorable difference between the purchase and sale prices, by free zone users, from a country (Turkey and excluding free zones) to another country (Turkey and excluding free zones) Refers to the sale of.

b) Transit trade transactions in free zones;

1-) Free Zone Transaction Forms related to transit buying and selling transactions,

2-) Purchase and sale invoices and, if any, the contract for purchase and sale,

3-) Per thousand over the CIF purchase price of the goods 1 the receipt showing that the special account fee has been deposited,

4-) The document showing that the sales price has been collected (foreign exchange purchase document or bank letter stating that the sales price has been deposited into the account of the person concerned) or the documents in question, The letter of undertaking stating that the fee will be given to the Regional Directorate within three days following the collection,

It is carried out by submission to the Regional Directorate..

c) Following the submission of the aforementioned documents regarding the purchase and sale to the Regional Directorate and the approval of the transactions by the Regional Directorate, the transit trade transaction is completed..

Free Zone Transaction Forms are not required to be submitted to the customs administration in transit trade..

PART FIVE

In-Region Goods Sales

MATTER 6- (1) In the event that a user or real or legal persons using regional warehouses sell goods to another user operating in the same region, It is applied to the Zone Directorate with Free Zone Transaction Forms and invoices to be issued by both the buyer, the raw seller, the user..

(2) In the sales of goods within the region (without prejudice to the third part) No fee is paid to the Fund.

(3) Following the completion of the shipment, the responsibility of the goods passes to the buyer and the remaining copies of the Free Zone Transaction Forms are given to the Zone Directorate by both users to ensure their registration is closed..

(4) (Different, 2000/1 Circular No.) Templates, to the Inventory Book by users following their in-region sales (I-2) and production or assembly- "Production Follow-up Form" by users who are active in disassembly (I-1) and these records are made available for inspection by Regional Directorates and Regional Customs Directorates..

(5) Latest copies of Free Zone Transaction Forms following the date the transaction is concluded 5 Other transactions of users who do not bring them to the Regional Directorate within working days are not processed..

Repealed Circulars

MATTER 7- (1) 93/9, 95/3 and 95/8 It is repealed Circular No..

Force

MATTER 8- (1) This Circular becomes effective on the date of its publication..

ATTACHMENTS :

1- Production Tracking Form (1 page)

2- (Different, 2000/1 Circular No.) Stock book (1 page)

EXPLANATIONS ON FILLING THE PRODUCTION FOLLOW-UP FORM

This form of companies operating in the Region alone, production and assembly-disassembly to Turkey or abroad will prepare to remove the "Regional Processing Form" will fill the attachment. The explanation of the numbered columns in this form is as follows.:

1. GTIP of the Goods Produced: The goods produced from a raw material, assembled or produced as a result of dismantling are included in the GTIP booklet. 12 digit numerical equivalent.

2. Raw Material Used in Production GTIP: The raw material used in production and the goods required for assembly or the goods to be disassembled are included in the HS Code 12 digit numerical equivalent.

3. Type of property: Produced, used in production as opposed to manufactured goods, assembled, used or disassembled in response to assembly, Name of the product produced in return for disassembly.

4. Origin: Production in the region, The origin of the assembled or disassembled goods and the origin of each raw material.

5. Manufactured Goods: This column will be filled in separately for each good produced by the company and to be released..

5.1. amount: The produced good must have the base amount in the GTIP booklet..

5.2. Unit of: It must be suitable for the unit of the manufactured goods in the GTIP booklet..

5.3. Production Unit Cost: The company's operating expenses while producing a unit of good, It is the sum of other expenses and labor per unit of goods produced and profit share..

6. Raw Material Used in Production: This column will be filled separately for each raw material used by the company in the production of a good..

6.1. amount: Showing how much of the raw material used in the production of a good is turned into a finished item, It is the amount based on the unit in the HS Code booklet..

6.2. Fire: A good from the raw material to be used in production, loss during production.

6.3. Total quantity: It is the sum of raw materials used in the production of a good.. It consists of the sum of the amount and waste.

6.4. Unit of: It is the unit of the goods produced in the GTIP booklet..

6.5. Raw Material Unit Price: Unit price of raw material corresponding to the production of a good.

7. Total Amount: For manufactured goods (5 column number), quantity of goods (5.1 column number) is the product of the production unit cost. (It will be equal to the invoice amount in contract manufacturing.)

For the raw materials used in production (6 column number), total amount of raw material (6.3 column number) raw material unit price (6.5 column number) equals product.

The point to be considered in filling this column; firm, first separately for each product it produces. 1,3,4 and 5 (5.1, 5.2, 5.3) will fill columns no. 2 and 6 It will leave the numbered columns blank and calculate the total amount..

Then, for each raw material used in production, again one by one 2,3,4 and 6 (6.1, 6.2, 6.3, 6.4, 6.5) will fill columns no. 2 and 6 Leave the numbered columns blank and calculate the total amount..

8. the overall total: Workmanship of the goods produced, operating expense, It consists of the sum of dividends and other expenses and the cost of raw materials and shows the total cost of the produced goods..

Communication information : Free Zones, Overseas Investment and Services Directorate General
E-mail : sbgm@ekonomi.gov.tr


I 1

PRODUCTION FOLLOW-UP FORM

Operating License No : History :

Company name : Invoice No :

(1) GTIP of the Goods Produced (2) Raw Material Used in Production GTIP (3) Type of property (4) Origin (5) PRODUCED GOODS (6) RAW MATERIAL USED IN PRODUCTION (7) TOTAL AMOUNT
Produced Goods Used Goods
(5.1) amount (5.2) Unit of (5.3) Production Unit Cost (6.1) amount (6.2) Firesi (6.3) Total Amount (6.4) Unit of (6.5) Raw Material Unit Price
(8) THE OVERALL TOTAL

I 2

STOCK BOOK

Company name:
sequence No. Transaction date the goods Your containers Container Number Document Regarding the Customs Status of Goods Transport Document In-Region Explanation Regarding Usual Handling Transactions Explanation Regarding If Goods Are Subject To One Of The Economically Effective Customs Regimes
Commercial Description Origin Location To the area
Entering Coming out Ordinary Historical Its number Ordinary Historical Its number Buying Sales
amount Container Number amount Container Number Gender Its number

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