Explanation : export circulars regulating the principles and procedures for the export proceeds be repatriated (Historical actuality:02.07.2019)
MATTER 1 – (1) The purpose of this Circular, The procedure for the export proceeds be repatriated and principles to regulate.
MATTER 2 – (1) this Circular, 7/8/1989 dated 89/14391 No. enacted by the Council of Ministers on the Protection of the Value of Turkish Currency 32 by a Decision 4/9/2018 dated 30525 published in the Official Gazette dated on the Protection of the Value of Turkish Currency 32 Communiqué regarding Decree No. (About Export Charges) (Communiqué No.: 2018- 32/48)’in 12 sixth paragraph are based on the agent.
Definitions and abbreviations
MATTER 3 – (1) This Circular last;
a) 2018-32/48 Decree: 4/9/2018 dated 30525 published in the Official Gazette dated on the Protection of the Value of Turkish Currency 32 Communiqué regarding Decree No. (About Export Charges ) (Communiqué No.: 2018-32/48)’i,
b) 32 Decision No: 7/8/1989 dated 89/14391 No. enacted by the Council of Ministers on the Protection of the Value of Turkish Currency 32 Resolution No.,
c) Intermediary bank: GB'nin 28 pearl export accounts registered by banks or closing the exporter in order to perform operations deal GB households were submitted supplied bank,
ç) Ministry: T.C. The Ministry of Finance and Treasury,
d) Bank: 32 Banks defined in Decision No,
e) DAB: Currency Exchange Certificate,
f) DSB: Currency Exchange Certificate,
g) Actual Issue Date: The closing date of the export declaration relating to the goods,
ğ) GB: The Customs Declaration,
h) the central bank: The Central Bank of the Republic of Turkey,
I) Micro Exports: 2009/15481 No. "4458 Decision on the Implementation of Certain Provisions of the Customs Law 's 126 Article Located on the scope of export goods,
i) NBF: Cash Declaration Form
be brought into the country of export price
MATTER 4 – (1) 2018-32/48 the Communiqué yürürlüğe girdiği tarihten itibaren Tebliğ’in yürürlük süresi boyunca fiili ihracatı gerçekleştirilen işlemlere ilişkin ihracat bedellerinin yurda getirilme süresi fiili ihraç tarihinden itibaren 180 It can not exceed days. 180 day
The payment of fees after direct and importers is essential that the maximum time delay home.
(2) At least 80% of the export price and the export price of the bank is sold to a bank regulated by the DAB. in the first paragraph 180 Stay in the days since the condition of the home currency value of exports is possible to sell the bank at a later date getirilişi.
(3) 2018-32/48 costs relating to export transactions carried out prior to the date of actual export of the publication of Decree 2018-32/48 It is not covered by the provisions of Decree.
(4) This feature of the Circular in relation to export transactions 7 nc durations applied for these substances.
(5) in contracts for the collection of costs related to export transactions from the date of the actual export 180 If the anticipated maturity of more than a day, brought to the country from the time of maturity of the cost 90 It can not exceed days. Containing the term of the contract with the exporter's written statement confirming maturity or qualified as proforma invoice or bill submitted to the banks of the vehicle is essential for the detection of the prescribed term.
(6) Export price of the purchase date is the date when the regulation dab.
(7) export transactions made free zones 2018-32/48 It is covered by the provisions of Decree.
(8) As regards export transactions with Iran and Syria 2018-32/48 the Communiqué 3 paragraph of the article is not applicable.
charged forms of export price
MATTER 5 – (1) Export costs 2018-32/48 the Communiqué 3 The article is charged by the modes of payment specified in the second paragraph and GB 28 pearl collection process used in the method of payment to households is written. In case of using other forms of payment used by more than one form of payment is written in the description of the GB.
(2) Declared the export price of Turkish currency or foreign currency is essential to be brought home, The cost than would be possible to bring out a different currency declaration.
(3) bringing home foreign currency in exchange for exports made possible through the Turkish lira.
(4) effectively with the passenger export price must be declared to the customs authorities if brought home.
MATTER 6 – (1) Advance payment of the export price as at least 80% of the exporter's account is transferred from the date of actual issue at the latest 180 sold to a bank in the area day and the export price of DAB bank regulation.
(2) Exports money upfront payment from the exporter or on behalf of residents outside the dorm can be opened and made DTH reception in the required amount from this account.
DAB necessarily have to be arranged to be used in closing the DTH received the said foreign exports account. The price is stated that the DAB will be held in advance of the export price.
(3) Advance export price of money 24 It must be held within a month.
(4) Advance in exchange for currency 24 Failure to export in this period this month or extradition if the entire amount at one time the amount of foreign currency in advance is subject to the provisions of finance loans in terms of foreign exchange regulations. Advance RUSF legislation to refund of the price provisions are reserved.
(5) 2018-32/48 exporter prepaid fees before the date of publication of Decree 2018-32/48 It is not covered by the provisions of Decree.
(6) Advance fees, With the consent of the sender's receipt of the written declaration and disable exporting companies, provided that it be transferred to another exporter company transferred again by the transferee.
(7) Transfer process, Dab in the regulation that is transferred to or from the date of deposit currency cost over its lifetime cost can be partially or completely in advance only one firm. it is possible to subsequently overturned in the same company transactions made partial cycles.
(8) DAB regulated operations in;
a) Upon transfer of the entire upfront payment, transferee cost of exporting companies on behalf of organizing notes that a new DAB dab on the result of the reorganization and change the old DAB is attached to the new.
b) DAB arranged assignee company on behalf of the exporter in advance as part of the cost assigned to assignee, Previously disabled during the reception held on behalf of the upfront payment will be canceled until the transferred portion DAB.
(9) CU's cash remuneration as export amount 22 nd the total invoice amount recorded in the households prevail.
(10) İhracatçılar before you outright sale "consignment advance" buying as the price of the purchase is made as required to be done upfront payment.
(11) Advance fee (including portions of export letters of credit, which allows to pay in cash) The condition has been sent by the addition of interest earned on interest costs from the amount of the upfront payment for the amount of exports made up.
(12) İhracatçılar by, form of payment "Advance Payment" written with GB will be presented to the issuing bank for cash consideration dhabi.
(13) Banks upfront payment required checked by closing the account and the bank copy of the GB dab in the company's history, The number and amount saved.
(14) The price of the previous export from Advance purchase, If requested, the count on the commitment of the upfront payment; SW mentioned in connection with the commitment of the upfront payment will be canceled DAB and DAB organized a new form of payment that is provided on the notes issued as a result of changes. Cash costs relating DAB amount if not more than the amount mentioned GB commitment of arranging the remaining amount up to a new DAB-related cash reward and canceled dab must be attached to the new.
Manufacturers or suppliers used to export commitments on behalf of the upfront payment made, Another importer's purchase price in cash in favor of GB for exports made by manufacturers or suppliers by exporters brokerage firms to be registered title or the manufacturer or supplier company closed in the submission of the bill to regulate the exporter's.
Advance fee, Advance with the export price collection period to be declared during the period of registration fee with the purchase price in advance or before the other, after having made a commitment to importers deemed exports. However, the manufacturer or vendor name, long committed to the GB on manufacturers or suppliers to be deemed exports made to other importers before or after the made cash foreign currency by exporters through cash and the cost of brokerage firms to be registered title or the manufacturer or supplier company must submit the bill to regulate the exporter's.
MATTER 7 – (1) Of the price of export to the contractor firms abroad 365 days are required to be sold to a bank brought home.
(2) The exact amount of export sales will be made through subsequent consignment; international exhibition, fairs and exhibitions while the cost of goods sold as a reward sent to the weeks they were sent, exhibition or after the end of the week 180 days are required to be sold to a bank brought home.
(3) not be brought into the country within a given period or additional period of temporary export of goods made abroad by the relevant legislation or in this case the sale period from the date of the expiration date of the sales price or outright sale 90 days are required to be sold to a bank brought home.
(4) The current export regime and Leasing (leasing) Legislations in exports through credit or lease, Credit sales of export proceeds or after the maturity date specified in the lease agreement 90 brought home during the day must be sold to banks.
collection of export proceeds
MATTER 8 – (1) Property for exports 7 Article issuance date and time on the matter without prejudice, CU's exported goods 22 th date from at least 80% of the actual cost of exported and repatriation of registered households 180 It is required to be sold to a bank during the day.
(2) 2018-32/48 the Communiqué 7 Article make the designated agent, and the amount remaining after deduction of the realization of the offset process is required to be sold to a bank of 80%.
(3) collection of export proceeds, In accordance with established rules and practices in international commercial sales contract pursuant to the written statement of the firm's "Letter of Payment", "Payment Cash Against Documents", "Payment against goods", "Acceptance Letter of Credit Payment", "Acceptance Credit Payment Cash Against Documents", "Acceptance Credit payment against goods", “BPO (Bank Payment Obligation)"And" Advance Payment "is performed based on shape. (4) Export costs 6493 No. Payment and Securities Settlement Systems, The Law on Payment Services and Electronic Money Institutions 13 specified in Article providers of payment services can be brought into the country through. Said the cost
The purchase price shall be made by the banks as export. The transfer of export proceeds from the concerned parties payments and electronic money institutions, If taken as effective from the respective provider, or to a bank to be effective in this / transfer of the purchase price by a bank export 30 It needs to be done in days. also, The purchase of the said amount that effectively's / transfer tool for that came from abroad, payment / electronic money institutions will make a submission or purchase process of writing bank by effective / transfer this exchange of payments that come as a transfer from abroad / from the electronic money institutions is done by recording the receipt of written confirmation.
(5) Criminal proceeds laundering and terrorist financing legislation provisions Without prejudice to the export price for the country as Afghanistan is not possible to transfer directly to our banking system, Iraq and Libya in the export price of the export transactions made by banks charged;
a) Importer via transfer from an account with a bank in Turkey or
b) provided that the establishment of relations with the export price of export transactions via transfer from a third country or through banks
c) sales agreement or a final invoice based on the exporter's written declaration as well as the nature of the transaction (or proforma invoice) With SW in the sequence presented it is possible to effectively without requiring NBF.
(6) Be granted power of attorney is required prior to the bank's third-person fee that consideration by the exporter or importer for making the purchase as banks export price of the said amount of exports in the export price to countries stated in the fifth paragraph of the introduction to the bank as effective by third parties.1
(7) Exporters importers outside firms, Do, tool etc.. which is located in the export price of different companies sent to domestic accounts in Turkey; Turkish currency or foreign currency export proceeds amounting to up the contract of sale that came from abroad, definitive or pro forma invoice, customs declaration, By submitting documents such as bank account statement, 2018-32/48 Communiqué No. formed by detecting whether violation of the provisions relating to the time involved with the recording process and consideration of international sanctions on persons; foreign currency from domestic firms said Turkey was accepted as exports account or cost of remittance made on behalf of the exporter's currency denominated possible to make the purchase.2
(8) İhracatçının hesabına yurt dışından transfer edilen ihracat bedelinin alışı yapılmaksızın başka bir hesaba transfer edilmesi durumunda, ihracatçının hesabına yurt içindeki başka bir hesaptan söz konusu tutar kadar dövizin veya Türk lirasının tekrar transfer edilmesi halinde, hesaba ilk transfer edilen bedelin ihracat işlemi ile ilgili ve yurt dışı kaynaklı olduğunun satış sözleşmesi, definitive or pro forma invoice, customs declaration, By submitting documents such as bank account statement, 2018-32/48 sayılı Tebliğde yer alan süre ile ilgili hükümlere aykırılık oluşmadığının tespit edilmesi, işlem ve kişilerle ilgili uluslararası yaptırımların dikkate alınması ve başka bir bankaya bedelin yurt dışından geldiğine ilişkin yazı verilmediğinin tevsiki kaydıyla söz konusu bedelin ihracat bedeli olarak kabul edilerek alışının yapılması mümkündür.3
1 T.C. Ministry of Treasury and Finance 04.04.2019 date and 7441 No. article.
2 T.C. Ministry of Treasury and Finance 10.05.2019 date and 91115 No. article.
3 T.C. Ministry of Treasury and Finance 25.06.2019 date and 176680 No. article.
(9) Other countries where the banking system is not possible to transfer directly to our country of export price determined by the Ministry.
(10) In the calculation of the export price collection period;
a) In cases where the calculation time period specified in days, It begins the day following the date of the transaction and ends at the end of working hours on the last day. However, if the last day of the calculated time period coincides with a public holiday, the first business day following the end at the end of working hours.
b) In cases where the duration indicated in months, The end time, working day of the month following the date of the transaction is the last time. He does not find a day corresponding to the date of transactions per month, while the end of the last day of the month.
(11) GB information by adding dab, possible to arrange for more than one DAB GB.
(12) Regarding the export price to Iran and Syria 2018-32/48 the Communiqué 3 paragraph of the article is not applicable.
(13) Foreign vehicles are supplied with oil by the domestic vehicles plying to foreign countries to export regime, fuel, The cost of cleaning materials and goods for stores, It made possible the payment of the purchase price of the exports made within the country if paid by wire transfer by the recipient company resident in Turkey.4
Turkish lira export
MATTER 9 – (1) Upfront payment and clearing firms outside the pre-financing of new export sales contract price to be charged by the Turkish lira, letters of credit or bank guarantee letter in the amount of Turkish lira as the invoice will be sent to the recipient or have been declared will be charged arranged in Turkish lira or the Customs Declaration 22 NC must be declared as Turkish Lira in households.
(2) Turkish Republic of Northern Cyprus in exports to the, Even if the export price of the currency as shown in the documents mentioned in the first paragraph may be charged by the Turkish lira.
(3) CU's declared export price of Turkish lira will be charged as a whole or in part is collected in foreign exchange 22 Article translated from Turkish liras households registered in the Central Bank exchange rate of the currency will be charged DAB history.
Determination of export price
MATTER 10 – (1) CU's in the determination of export price 22 th received basis in the household. However, the freight cost of goods outside of these households in the amount indicated and / or insurance coverage and the export price as 22 nd if the amount is equal to the carrying amounts of households registered on the bill are based on price registered on the bill. GB'nin 22 the provisions of the carrying amount on the invoice is different from the amount registered in the households and GB 22 nd the amount of foreign exchange that is registered in the case of households from a currency other than the US dollar GB 46 NC is taken into account the value shown in US dollars in households.
(2) GB during control with the declared value in determining if the issued value of the values determined by the customs different administrations, CU's "E" or "D" located in the household records are taken into account.
4 T.C. Ministry of Treasury and Finance 24.01.2019 date and 1865 No. article.
(3) the export price of the export consignment basis is registered in the final invoice amount.
(4) GB'nin 22 nd of foreign currency paid to exporters with foreign currency registered in the households in the calculations will be made for closing transactions if different; fiili ihraç tarihindeki
Merkez Bankası çapraz kurları kullanılır.
the transfer of export price
MATTER 11 – (1) currency sent as remittance abroad by natural or legal persons other than the company or firm registered buyers GB, Making any reference or invoice number has been connected with the purchase regardless of whether or not the value of the export declaration as exporters will be subject to possible GB. But, With reference to the transfer of foreign currency purchase made through banks in free zones, can be shown only if the free zone as the destination of the goods and where the recipient GB. Free zones of exports to other countries the cost of purchase can be made except pursuant to remittance sent from free zones.
(2) export price of buying banks as the transfers made by the exporter firms' accounts in banks located abroad, the export price to the description of the bank accounts in Turkey, said the account of the exporter's accounts to transfer money from other accounts in Turkey or abroad that, after the date of customs declaration 180 be submitted to the days of bank accounts showing the movement of the vehicle documents and the vehicle can be provided to confirm the situation by moving control of the bank account. But, importers of bulk carriers due to forward sales price of the consignment with his payments, yurt dışındaki hesaplarında topladıklarını belgelemeleri ve söz konusu bedelleri gecikmeksizin yurda getirmeleri halinde yurt dışındaki hesabın hareketlerini gösteren belge aranmaksızın bankalarca ihracat bedeli alışı yapılabilir.5
Effective export charges brought in
MATTER 12 – (1) Determining whether the export from abroad cost effectively be done with customs authorities approved NBF.
(2) NBF can be made subject to the export price used as the effective;
a) nbf'n from the date of issue 30 It is deposited to the bank during the day,
b) nbf'n the "Arrival Reason" section of the effective cause of bringing indicates that exports have registered an expression of related,
c) If the value of exports brought on behalf of someone else to fill in to indicate this fact or the relevant parts of nbf'n as a description of these matters take place in nbf',
ç) Nbf'y done during the identification of the person who submitted Deposits,
d) a written statement about the exporter's export operations, proforma invoice, depending on the nature of the transaction, sales agreement, a final invoice or with the Customs Union as well as the exporter or importer of the parties identified in the written statement specifying the identity of the nbf' causal link between the exporter and importer of NBF has not submitted to the bank,
5 T.C. Ministry of Treasury and Finance 11.02.2019 date and 3140 No. article.
e) Nbf' registered in the case of binding dAb completely effective amount, be detained by the banks concerned by the original extradition of NBF, partially in the binding, A photocopy of the amount deducted notes that connects to dab onto the original to be returned to the respective original of the NBF after the, must.
(3) Reception of third parties on behalf of the exporter be effective, The deposit can be made provided that the exporter itself or account.
(4) The export price was transferred to the account of the exporter, This effective if taken as effective as the reception export price from the bank by another bank, bu efektiflerin yurt dışından geldiğine ilişkin aracı banka yazısının ibrazı veya alış işlemini yapacak bankaca efektif konusu dövizlerin havale olarak geldiğinin ilgili bankadan teyidinin alınması kaydıyla yapılır. The export price was transferred to the account of the exporter, This effective if taken from the bank is effectively canceled by the same bank as the export of the purchase price then, foreign exchange savings that are free that is sourced sales contract, definitive or pro forma invoice, customs declaration, By submitting documents such as bank account statement, 2018-32/48 Decree in yer alan süre ile ilgili hükümlere aykırılık oluşmadığının tespit edilmesi ve başka bir bankaya yurt dışından geldiğine ilişkin yazı verilmediğinin tevsiki kaydıyla mümkündür.6
The export price charged by other methods of
MATTER 13 – (1) İhracatçılar as the export price charged by the depositary for or redemption of the bank or individuals pull the event of subsidiary banks:
a) Pull the drawer of the DAB bank abroad surrender instantly editable.
b) Pull the drawer parties pulled their money will not be issued before the DAB correspondent accounts.
(2) Exports in the entry of the checks were deposited as the price is not obliged to declare to the customs authorities.
(3) held by banks indicating that the redemption of checks by the issuing bank checks in order to issue DAB cost of checks on exports come from abroad in Turkey searched text.
(4) In transactions where the credit card is charged with the export price, must be given is determined that the credit card abroad. In this process,, plug (slip) Demand as of the date of the price paid to the exporter by a single editable DAB for all the individual costs for each chip or chips.
(5) Plug out all of the transactions that cost only a dab of regulation, upfront payment account can be closed to exports carried to other companies.
export price from the companies outside Exporters
MATTER 14 – (1) The exchange came GB in favor of the registered manufacturers or suppliers, The manufacturers or suppliers used by exporters as export fee on behalf of the firm's exporting companies, subject to the written declaration made.
6 T.C. Ministry of Treasury and Finance 10.05.2019 date and 91115 No. article.
(2) GB manufacturers or suppliers in the title of the process which is not registered, The purchase of the goods subject to export manufacturers or suppliers to exporting companies after submission of invoices and manufacturers or suppliers with exporters that sold by the company on behalf of exporting companies as the export price, subject to the written declaration made.
Change of export price
MATTER 15 – (1) after the actual export of the bill relating to the exporter's export prices in case of changes favorable demand and price changes can be submitted on the purchase amount as the export price difference.
(2) after the actual export of the invoice for the exporter's written statement and unfavorable changes in the case of price changes on export prices submit the Customs Union 22 The difference between the amount specified in the provisions of the bill relating to the amounts specified in households account price changes are not considered in the closing process.
Products are not accepted by the receiver after the actual export
MATTER 16 – (1) the goods being brought into the country to be accepted by the Buyer demand for the sale to another company 06/06/2006 dated 26190 Located in the Official Gazette Export Regulations 14 concluded in accordance with the provisions of Article.
(2) Related customs administrations and covers the necessary changes and renewed GB GB of new export invoice date also provided to keep track of the account specified by the vehicle reported to the bank.
(3) In determining the time to bring this process are based on historical costs associated with new bills.
various matters related to the export price
MATTER 17 – (1) bonds held by importers and / or exporters of the policy adopted by the importing organized by costs, Expansion is charged, provided that the cost abroad, the closure of export accounts available.
(2) In case the manufacturer or supplier is requested in writing by the manufacturer and / or supplier from making the purchase on behalf of the foreign export price of TRY manufacturers and / or suppliers to be arranged on behalf of the exporter is paid for DAB.
(3) Tool manufacturer's price on exports carried out by the exporter and / or foreign suppliers than if it is charged after assignment, When requested by the manufacturers or suppliers be used as the export price of the said amount with the export price of the currency description of the manufacturer and / or supplier can be used on behalf of the company. Manufacturers and / or suppliers regarding the amount of the purchase on behalf of the company in writing by the exporter tool intermediary banks are notified.
(4) Temporarily exported abroad made with ATA Carnet to be exhibited in the exhibition, but the exact amount of the invoice for the sale at the fair costs of goods, of the purchase price as it is possible to export.
export price of buying from foreign currency deposits
MATTER 18 – (1) Export price, natural or legal person resident outside the record to determine whether the exchange from abroad may be charged in foreign currency accounts opened on behalf of.
(2) foreign currency accounts opened on behalf of the residents abroad, The cost of imports paid by importing companies in Turkey, account used for the collection of export proceeds importing companies or third parties in Turkey is not possible within the framework of a power of attorney given by Owner-.
(3) Located in the contracting activities of Turkish firms abroad, Exports made under be brought home, provided to substantiate adjectives from their deposit accounts exchange will open with the non-mandatory foreign or domestically or committed abroad exchange they obtained from banks outside of the accounts opened by credit works price can be paid.
(4) In Turkey, public institutions and organizations of an international tender winner Turkish contractors have merit they obtained in exchange for Turkish liras, or by converting the exchange of money (ie extension of remuneration, provided that such amount of money that) the resulting amount of foreign currency, these firms can be used in response to the export price made regarding work undertaken abroad.
(5) The export price, Foreign currency deposit account will be opened in the name of the exporter and may be made from this account used to partially or fully export price.
(6) The exporter of the person or the company's deputy foreign currency deposit accounts opened with the foreign currency from abroad on behalf of the company, provided that the power of attorney of the proxy can be organized before the actual issuance of the purchase price on behalf of the company that made export exporter.
(7) working as a freelancer and private business abroad but resident in Turkey and these activities will be considered by our offices abroad with their passport records or documents proving to be opened on behalf of the person who transferred the exchange of foreign currency deposits from, That come from abroad and export evident that the same person can be used as the export price with the condition.
discounting of export receivables
MATTER 19 – (1) In case of export receivables to be discounted with banks in Turkey; irrevocable discounting discounting process on DAB, recourse discounting on the date that is credited in the bank accounts of DAB correspondent banks are regulated through all the discounted price.
(2) Exports abroad will be discounted to banks in case of DAB, The earliest accounts receivables stock price of the bank's correspondent banks in Turkey is recorded in history, Up from regulated price.
(3) Note about the discount amount is put on DAB.
MATTER 20 – (1) Within the framework of the factoring contract by the exporter of the right to assign receivables arising from export factoring companies is that factoring transactions;
a) Export factoring company by the cost of out-sourced abroad into foreign currency account with a bank transfer or send the vehicle to be brought to the factoring company, üzerinde GB’nin tarih ve sayısı ile temliğe konu fatura tarihi ve numarasını içeren yazılı talimatı ve ihracatçının beyanına istinaden bankalarca bedel alışı yapılarak DAB ihracatçı firma adına
regulated. DAB placed on the Turkish lira notes on factoring costs money paid to exporting companies.
b) Export price of factoring companies in the case of domestic supply or transfer to the account of the introduction of the factoring contract upon submission to the bank, The responsibility for the closure of the export accounts if they belong to the factoring company, The export value of foreign currencies brought home, factoring companies including date and number of CU's note on the bill with the assigned date and the number of exporting companies pursuant to the written instructions issued on behalf of the DAB. DAB placed on the title of the notes to factoring companies with factoring Turkish lira costs money paid to the factoring company.
Discounts and offsetting transactions
MATTER 21 – (1) 2018-32/48 the Communiqué 7 Article of first, second, specified in the third and fourth paragraphs sale, tool offset and currency transfer transactions concluded by banks.
(2) this means is documented in the bank of the same substance as the first and second paragraph of the expense involved lowering the cost of export or import costs due to offsetting of the necessary expenditures as these. Edited DAB notes about the type and amount of the expenses in question are put on.
(3) The request must be made within time to bring the cost of offsetting deduction to be used in payment of the export price.
(4) the export value of loans provided from abroad for the purchase of ships and aircraft in the payment on account with foreign currency; The export price, Dissolving the payment of the mortgage loans securing the loan, which can not be given due credit for all correspondent accounts in cases, loans to the domestic export except with the written declaration by submission to the bank mediating exports in the period to bring the cost of the VAT registration showing that he's leaving the mortgage record evidencing payment of the organization's loans that account will be closed until the amount specified in the written statement.
(5) Carried out within the framework of the provisions of foreign trade regulations on imports and exports of goods, side of the same person and the issuance cost of the thick recording time set in the home, In case submitted by banks on account of exports and imports cost the bank about possible gb. In this context, it is not required to be brought into the country and the amount of offset. But this Circular for the remaining amount after deduction 8 The provision of the second paragraph pearl agent is administered.
(6) Carried out within the framework of the provisions of foreign trade regulations on imports and exports of goods, the parties being different people and export price record in the thick of the time brought home, In case submitted by banks on account of exports and imports cost the bank about possible gb. Having brought home the amount to be deducted in this context is mandatory. But this Circular for the remaining amount after deduction 8 The provision of the second paragraph pearl agent is administered.
(7) The portion to be used in payment on account of export proceeds are required to be deducted before the date of the purchase yet.
(8) The export value of foreign currency deposits taken account, The deduction is available on payment of fee to bring periods.
(9) Advance currency and the amount received from the account done by buying foreign currency, ie extension of the export customs declaration with the use of advance fee from that place and that (that make the output from the respective accounts) The record can be identified by the discounts mentioned in this article.
(10) The balance of the payment process, DAB and regulated at the rate applicable on the same deducted DSB.
(11) The balance will be used in payment (reception will be held) The deduction will be paid with foreign currency (To be transferred) Central Bank of the maximum amount payable on the date of the offsetting deduction for expenses if different of currency is determined by taking the main cross rates. In this case, with the DAB reception, Regulated denominated in foreign currency that are transferred DSB.
(12) In exports through the vehicle exporter, export price, The manufacturer with the approval of the exporter or supplier currency used in the payment on account of all costs mentioned in this article. In this case, the DAB exporter, DSB manufacturers and suppliers are organized on behalf of the company.
(13) Aynı GB’de kayıtlı imalatçı/tedarikçi firma ile ihracatçı firmanın grup firması olması durumunda, mal ihracatı ve ithalatı yapılan yurt dışında yerleşik kişinin aynı olması, ihraç bedellerinin yurda getirilme süresi içinde kalınması ve ihracatçının yazılı onayının alınması kaydıyla, ihracat bedeli imalatçı/tedarikçi firmanın yaptığı ithalata ilişkin bedellerin mahsuben ödenmesinde kullanılabilir. In this context, it is not required to be brought into the country and the amount of offset. But this Circular for the remaining amount after deduction 8 The provision of the second paragraph pearl agent is administered.
7 (14) commodity exporters to banks utilizing loans from abroad in the export of stock given as collateral, the thicker the export price in time and brought to the country about the loan agreement and loan payments, provided substantiating documentation submitted to the bank, said the case of the export price offset by commodity loan payments, bringing home the deducted amount is not compulsory. But this Circular for the remaining amount after deduction 8 The provision of the second paragraph pearl agent is administered. 8
Exporters are left to the free use of foreign currency
MATTER 22 – (1) Services exports, transit trade, Sales made with a special bill to those not residing in Turkey, KDV sales made by calculating those not residing in Turkey, and micro-export 5.000,- US dollars or its equivalent in all of the cost savings in the export transactions that exceed the amount of Turkish lira is free.9
(2) CFR and CIF in exports carried out according to the shape, freight and insurance costs in the framework of the rents obtained by the lessee without the right to buy the financial and commercial lease agreement is considered a foreign service fee.
Exports account closure
MATTER 23 – (1) 4 feature to export with time in the fifth paragraph of Article 7 Article issuance date and time on the matter without prejudice, export price
7 T.C. Ministry of Treasury and Finance 28.06.2019 date and 190302 No. article.
8 T.C. Ministry of Treasury and Finance 22.04.2019 date and 46638 No. article.
9 T.C. Ministry of Treasury and Finance 25.03.2019 date and 6675 No. article.
dövizlerin (including advances) brought home since actual export of at least 80% since the actual issuance 180 Exports sold to a bank account within days if the vehicle is turned off in the bank;.
(2) Prepayment and advance payment with another form of payment in cases where the declared, Of at least 80% of the upfront payment from the date of the actual export price, including export 180 export account will be closed if it is charged during the day.
(3) Export price of buying, but outside the collection period 5 exporting business day notice period in case of account, Exporter to the relevant Tax Office or the Tax Office notice is without Being closed. After notification of the export price of buying in export demand related to the closing of the transaction account to which the tax is made directly to the exporter Department or at the Tax Office.
It means that the export bank account has been closed
MATTER 24 – (1) Exports account, GB prepayment or advance payment together with other forms of payment in the transaction declared, operating cash cost of buying, In the process of the Customs Union by exporters other than that 28 th closing the export accounts or export declared by the households were submitted SW is closed to perform operations on the vehicle, the agreed bank;. Export price in the form of payments that are collected after the actual export, banks that the purchase price if the export price of the vehicle was sent to a different bank to bank, If not submitted with the GB held by the DAB bank sends a copy of which will close its exports account.
(2) Closing the export accounts was submitted by the exporter to perform operations of the bank the agreed GB GB, 28 th case of households declared to be different from bank, CU's designated agent banks 28 th bank declared in the household is obligatory be informed in writing.
submitting the required documents for the closure of export accounts
MATTER 25 – (1) To overcome the export accounts for instance GB, about DAB and DSB, With sales invoice discounts and the deduction is mandatory to submit the documents to the bank vehicle.
responsibility for the closure of the accounts of exports and export price charged
MATTER 26 – (1) Export price within the period of collection of accounts collected from and export (including additional time) the closure exporters, factoring company is responsible for the cost of factoring companies in export factoring transactions are paid from the domestic sources of.
(2) Exports to follow through banks which brought the construction of the home and export sales of the costs associated with returns and is obliged to perform within the knowledge about discounts and offsetting transactions.
MATTER 27 – (1) 2018-32/48 the Communiqué 9 uncu maddesinin birinci fıkrasında sayılan mücbir sebep hallerinin varlığı halinde, force majeure continue for the term of six months as of the Presidency or the Tax Office regarding the Tax Administration Directorate is given additional time.
(2) Force majeure if the situation is right outside the presence of, requested additional time of up to six months for the settlement of accounts, Tax Office regarding a quarterly circuits justified pursuant to a written declaration indicating the status of the company or the Presidency of Tax Administration Directorate, Reviewed and finalized by the Ministry of the next six months additional time demands.
(3) The force majeure 2018-32/48 the Communiqué 9 uncu maddesinin birinci fıkrasında açıklanan şekilde tevsik edilir.
(4) Temsilciliklerimiz force majeure outside the certificates to be supplied from abroad or with regard to the Hague Conference on Private International Law, prepared in accordance States Abolition of Foreign Public Documents Certification Requirement must be approved according to the provisions of the Convention.
MATTER 28 – (1) As each customs declaration;
a) 100.000 Not to exceed US $ or equivalent, Notwithstanding the existence of compelling reasons declaration form located consideration deficiencies or up to 10% (including deficiencies arising from insurance cost) ihracat hesapları doğrudan bankalarca veya 90 Tax Office regarding the duration of daily protest Departments / Directorates regardless of the payment method,10
b) 200.000 Not to exceed US $ or equivalent, 2018-32/48 the Communiqué 9 uncu maddesinde belirtilen mücbir sebep halleri göz önünde bulundurulmak suretiyle beyanname veya formda yer alan bedelin %10’una kadar açık hesaplar ilgili Vergi Dairesi Başkanlığınca veya Vergi Dairesi Müdürlüğünce, It is closed by being canceled.
(2) As each customs declaration, 200.000 US dollar or requests for leave to open accounts with deficits exceeding the equivalent 2018-32/48 the Communiqué 9 The right circumstances to be taken into consideration by the force majeure provisions stated in article examined and finalized by the Ministry of the Treasury.
(3) CU's leave the determination of the limits 46 th received basis in the household.
(4) determination that brought home the difference between the amount that used to leave with the necessary controls in line with written declaration by the exporter made regarding the account is closed.
notification to the Tax Office or the Tax Office
MATTER 29 – (1) Exports account, including additional time, In case of failure within the period closed open bank accounts by the amount of vehicle 5 business days in I:1’deki forma uygun olarak ilgili Vergi Dairesi Başkanlığı veya Vergi Dairesi Müdürlüğüne ihbar edilir. Said form that brought home how much of the description of the relevant export price and how much of it is written in detail connected to dab.
(2) The cost of factoring companies in export resources from domestic factoring transactions paid with regard to the closure of export factoring company accounts only be reported to the relevant Tax Office or the Tax Office.
10 T.C. Ministry of Treasury and Finance 15.04.2019 date and 28898 No. article.
(3) Tax Department or the relevant notice from the Directorate of Tax Administration for the closure of export accounts 10 business days in 90 day term warning is sent. İhracatçılar by this strike, while the closure of the accounts of exports or force majeure, or the Tax Office regarding the Presidency or the right situation must be certified to the Tax Office.
(4) This Circular 28 Article of the process according to the first paragraph of 90 Tax Office or the Tax Office Directorate of Public Prosecution Offices to be closed at the end of the day time for those who strike 1567 No. According to Turkish Law on the Protection of the Value of Money notified and initiated legal action to ensure the information on the notice is given to the Ministry.
MATTER 30 – (1) This Circular enters into force on the date of publication.
NOTICE ON ACCOUNT OF EXPORT FORM
…………….. Tax Department / to the Tax Office
|NEW EXPORTERS OF BELONGING bilgilerunv|
|Trade Registry Ni.|
|Tax Identification Ni.|
|bilgileröd Game Shape PAYMENT|
|Incoming Total Currency is different from the amount in the currency section amountChoose the amount involved with GB
as it must be done using the cross rate calculation.
|DAB History and Ni.|
|GB BELONGING bilgilertarih and Numbers|
|Related Customs Directorate|
|The amount of|
|Actual Issue Date|
|END OF TIME COLLECTION|
This section is brought home how much of the cost related to export and how much of daba
detail should be written is connected.