Explanation : Communication on the procedures and the procedures for the charge brought to the country of export

Treasury and the Ministry of Finance:


MATTER 1 – (1) The purpose of this Communiqué, The procedure for the export proceeds be repatriated and principles to regulate.


MATTER 2 – (1) this Communiqué, 11/8/1989 dated 20249 published in the Official Gazette dated on the Protection of the Value of Turkish Currency 32 Decision No. 8 It was prepared pursuant to Article.

be brought into the country of export price

MATTER 3 – (1) costs relating to export transactions carried out by persons resident in Turkey, mediates the subsequent payments directly and without delay to the importer's export is transferred to the bank or brought. Cost brought to the country since the time of the actual export 180 It can not exceed days. It must be sold to a bank of at least 80% of said price.

(2) costs can be brought home by one of the following forms of payment relating to export transactions.

a) Payment Letter,

b) Payment Cash Against Documents,

c) Payment against goods,

d) Acceptance of Letter of Credit Payments,

e) Acceptance Credit Payment Cash Against Documents,

f) Acceptance Credit payment against goods,

g) Prepayment.

(3) Declared the export price of Turkish currency or foreign currency is essential to be brought home, the introduction of 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.

Advance exchange

MATTER 4 – (1) The export of foreign currency in exchange for cash 24 It must be carried out in the months. Internal Processing Permits and Taxes, No Exemption Certificate and exports in the context, deemed export sales and foreign exchange earning services delivered on time and lifetime document regarding the activities provided cash of foreign exchange (including additional time) it is up.

(2) All export could not be performed at one time or duration of a non-refundable cash currency will be subject to pre-finance provisions. advance the exchange of pre-financing becomes subject to the provisions of, The relevant provisions of the legislation in the framework of export commitment period is extended, the lifetime of the recipient to consent, provided additional time deemed extended until.

Feature exports

MATTER 5 – (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.

responsibility for their export transactions

MATTER 6 – (1) home while bringing the price of the goods being exported, Exporters are responsible for the duration of the closure of the account and exports are sold to banks.

(2) Through the purchase of the right to receive commercial banks or factoring companies in case of risk to be undertaken, Responsible for determining the export price brought about the repatriation of the Treasury and the Ministry of Finance is authorized.

(3) Export mediating banks are obliged to follow the construction of the home and brought the price of export sales.

discount from Export price

MATTER 7 – (1) Related to exports freight, insurance premium, commission, warehouse, storage, warehouse, customs, factoring fees and costs related to transport and international money markets exported goods in the consignment through the effective interest rate not to exceed the discounts will be made for expenses such as discounted costs, casing, maintenance and fumigation of, rafa (maniplasyon), sales and other expenses deduction from the export price or invisible in the framework of provisions relating to transactions concluded by banks foreign currency transfer requests are scrutinized.

(2) In the commercial usage of the sales contract or letter of credit must also be in place if the destination's condition weighing and analysis of, The meter detected in the weighing and analysis results with the difference in quality or lack of expertise and arbitration fees and rack (maniplasyon) costs of (oversee companies included in the charges except) Offsetting the cost of goods or invisible in the framework of provisions relating to transactions concluded by banks foreign currency transfer requests are scrutinized.

(3) Cost of export price brought home in time to bring; The import price exporters, payments relating to capital movements, unseen expenses relating to the proceedings and may be deducted by banks within the period in question and the purchase price of transit trade.

(4) 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, banks offsetting possible cost of goods imported and exported.

(5) Other claims of the circumstances referred to in the third and fourth paragraphs are reviewed and finalized by the Ministry of Finance and Treasury. Where permitted to deduct from the export price, deemed to have been brought into the country within the period of export price. buying foreign currency at the current exchange rate on the date of purchase and sales offsetting deduction for the portion subjected to documents held.

Account closure, warning and extra time

MATTER 8 – (1) In the exported goods for commercial purposes, costs calculations related to time of export from being brought home agent banks closed.

(2) Duration of the closure means exports account for banks 5 Tax related business days written form to indicate the stage of the treatment will be reported to the Department or the Tax Office.

(3) Related Tax Office or the Presidency of the Tax Administration Directorate, Following notification 10 In order to ensure the closure of the accounts of the relevant business day 90 day term warning is sent. During this time, closing of accounts or 9 indicated in by Article force majeure is required, or the authentication of the right case.

(4) The existence of force majeure reasons, 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.

(5) 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, six months after the request for additional time examined and finalized by the Ministry of the Treasury.

The force majeure

MATTER 9 – (1) Reason can be considered cases of force majeure;

a) dissolution of the importer or exporter companies, bankruptcy, permanently to vacation or activities declared concordat, Giving the decision to postpone the bankruptcy about the company, The death of the owner of a sole proprietorship firm,

b) Strike, and the average state of lockout,

c) Exporting or importing country or official decisions and actions reporter becomes impossible due to the closure of the accounts of banks treat,

ç) act of god, war and blockade,

d) Loss of goods, damage to or destruction of the,

e) Referring to prosecution or because disputes to arbitration,

Authentication of the force majeure;

(a) and (e) the state authorities, (b) and (ç) Appearance, Subject to the approval has been found that importers of the country's authorities or local chamber buyer or importer firm (except war and blockade), (c) our state authorities, Found that importers of the country's official authorities or correspondent banks, (d) The state insurance companies, It must be substantiated with documents received from international surveillance companies or the countries concerned authorities.

(2) 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 10 – (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) Notwithstanding exports account for direct payment to banks,

b) 200.000 Not to exceed US $ or equivalent, This Communiqué 9 indicated in cases of force majeure by Article by taking the eye in front of the declaration or form Located price % 10'S open until calculates the Tax Office of the University or the Tax Administration Directorate,

It is closed by being canceled.

(2) As each customs declaration, 200.000 leave at the request of this communiqué on open account deficits that exceed or equal the US dollar 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.


MATTER 11 – (1) Ministry to take any measures it deems necessary to ensure the exercise of this Notification, The right to conclude assess situation, hesitant issues to resolve, to examine and conclude exceptions except in prescribed circumstances Communiqué, extension of time to bring the currency, must bring the currency partially or completely uninstall, To determine the amount of time prescribed in this Circular and is authorized to amend.

Procedures and common provisions

MATTER 12 – (1) Procedures and principles to be determined by the Ministry for the implementation of this Circular shall be announced by the Central Bank.

(2) by residents of the time to bring costs relating to export transactions carried out actual exports during the period in force of this communique after the date on which repealed this Notification in case of termination of this Circular shall continue to be implemented in Turkey.


MATTER 13 – (1) This Circular shall enter into force on the date of publication.

(2) The provisions of this Communiqué from the effective date 6 It is valid for months.


MATTER 14 – (1) This Communiqué shall be executed by the Minister of Finance and Treasury.