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  • Decree on Import Regime (Degree Number 1995-7606)

    31.12.1995-22510 (Repeated) Official Gazette 

    GENERAL PROVISIONS

    Article 1- The purpose of this decree is to enable that the import should be regulated in favor of the national economy and in accordance with the requirements of the international economy. Importation shall be executed within the scope of this degree and the regulation, communiqués, instructions to be given to the relevant institutions, multilateral or bilateral agreements which shall be issued in the basis of this degree.

    Article 2- Prime Ministry Undersecretariat of Foreign Trade is hereby authorized to issue regulation and communiqués relevant with the matters specified in this Decree, to grant the permits and to give the instructions which are mentioned in the Decree text, to make all necessary amendments which shall be deemed necessary at every stage of import and to take necessary measures thereof, to control or to make control the prices of the  import goods when necessary, to examine special and obligatory cases and to conclude them.

    Article 3- All appropriate measures within the framework of international agreements which we are a part of  and which shall be considered necessary will be taken about the countries, institutions and companies which introduce provisions in such a manner to deteriorate our  balance of trade and payments in their relations with Turkey or which make such applications in this respect, which do not fulfill their liabilities resolved by relevant agreements, which apply discriminative procedures which conflict with the generality principle of our import regime.

    Article 4-Trade policy measures shall be executed within the scope of the provisions of Legislation on the Prevention of Unfair Competition in Imports, Legislation on Protection Measures in Imports, Legislation on  the Administration of Quota and Tariff Quota in Imports, Legislation on Application of Surveillance in Import, Legislation on Surveillance and Protection Measures on the Importation of Specific Textile Products, Legislation on Surveillance  and Safeguard Measures in the Importation of Specific Countries Origin Textile Products not included within the scope of Bilateral Agreements and Protocols or other Regulations, Legislation on Safeguard Measures in the importation of People’s Republic of China origin Goods.  

    Article 5- The importation of the goods which are not included within the scope of the measures taken for the protection of public ethics, public order or public security; human, animal and plant health or protection of the industrial and commercial property is free. 

    Article 6- Payment of prices of the imported goods is subject to the provisions of the foreign exchange legislation.

    Article 7- Importation of goods which are old, used, renewed, defective as well as those which have lost their resistance in the course of time are subject to permission.

    PRINCIPLES OF IMPORTS 

    Article 8- Within the scope of the procedure and principles specified in Imports Regulation and apart from the exceptions thereof, real and legal persons whom are given tax number in accordance with the provisions of Tax Procedural Law and persons who are entitled to legal act by virtue of the applicable legislation provisions despite not having the status of legal personality are allowed to execute import transactions.
    Article 9- (Amended: 31.12.2017-30287 (4. Repeated) Official Gazette, Decision :2017/11168)   Customs duties and mass housing funds of the goods which are included in the lists indicating the rates of import  tax mass housing fund (Lists numbered I, II, III, IV, V and VI ) are  determined as they are  specified in the relevant lists.
    However, if the goods within the scope of the List no II.  also take place in the  List no.V ;  then the lowest rate of customs duties specified in  the List  no. II  and  no.V shall be applied.

     In case the goods within the scope of the List no. I  of which the customs tariff statistical number and names are specified in  the table in (ATTACHMENT l)  are imported provided that they should be imported to have been used for the manufacture of the goods which are shown in the article across the column;” Final Product to be produced” in the same table; then the customs duty shall be applied over the rate shown across it  and they shall be subject to the provisions regarding the final use in the  customs legislation,.

    Turkey’s unilateral preferential tariffs to be applied for developing countries and the least developed countries are regulated in the columns included in “GTS Countries”- Generalized System of Preferences Countries” – List no. II and the countries which shall utilize from the customs duties rates which are specified in these columns are shown in (ATTACHMENT 4).  As regards the importation to be made  included in (ATTACHMENT :5) regarding the scope of the sectors shown in “ Excluded Sectors” across the developing countries which shall utilize from generalized system of preferences given in  (ATTACHMENT: 4)  and for the importation  to be made from the relevant customs tariff statistical positions therein;  the lowest customs duty rate among the customs duties shown in the column of “ Other Countries” in  List no II  and List no. V shall be applicable.

     In case of (Tl), (T2) marks across the goods within the scope of  List no. III ;  then mass housing fund amounts specified in the table within (ATTACHMENT- 3)  shall be applied on the code numbers which will be determined in the basis of agricultural products quantities which are accepted to be included within the scope of processed agricultural products  and which take place in the Combination Table (ATTACHMENT:2).”

     
    Article 10- Goods to be imported which are subject to Mass Housing Fund will be subject to the payment of funds with effective quantity and rates on the date in which the customs liability born.

    However; the importation to be made as exempted from customs duties within the scope of article 167 of the Customs Law is not subject to fund application.

    Fund amounts are collected by the Customs Administrations in the basis of the date in which the customs liability born. If these funds are not paid within the necessary period, then the provisions of the  Law No. 6183 shall be applied.

    If any relative (as %)  Mass Housing Fund is shown across the goods included in the lists attached to this decision; and if the fund is found in terms of Turkish Lira or New Turkish Lira corresponding to USD value of the imported goods, fixed (EURO/100 Kg/net); then the provision of the fund amount which will be calculated in terms of EURO shall be collected in terms of Turkish Lira or New Turkish Lira.

    Upon the suggestion of the Ministry which the Undersecretariat of Foreign Trade is affiliated with, Council of Ministers is entitled to determine the goods to be imported under the payment of fund as well as to re-determine the applicable fund amounts.

     As regards the goods which are imported temporarily and those of which the customs duties are collateralized as well as the goods exempted from customs duty  and which are subject to fund application in terms of the day in which the customs liability born; the relevant fund amounts applicable on the foregoing articles shall be collateralized.  If the goods which are collateralized shall be exported, their securities shall be returned. In final exports; the fund amounts which have been collateralized previously shall be collected. Besides, the funds which are collateralized belonging to the goods which are not exported within the necessary period shall be recorded as revenue into the Mass Housing Fund. 

    Article 11- The final and temporary imports of the machine and equipment purchased by the Turkish contracting companies for their works undertaken abroad such as; construction, installation, assembly, engineering, project, consultancy, operation, maintenance and repair, and the extensions thereof are subject to the Undersecretariat’s permission.

    In case of temporary imports of these goods, entire amount of customs duty amount required to be paid shall be collateralized.  If the machine and equipment which have been imported temporarily shall be converted into final imports, then the entire amount of customs duty amount which has been collateralized shall be recorded as revenue.
    Article 12- The Minister which the Undersecretariat of Foreign Trade is affiliated with is hereby authorized for the regulation and execution of import procedures on the international fair and exhibitions held in our country.
    Article (Abolished)

    Article 14-   The degree on Imports Regime dated 26.12.1994 and no. 94/6341 and bylaws enacted in addition to the foregoing degree were abolished.

    However, Decision dated 1.5.1993 and no. 93/4417, articles 2, 3 and 5 of the Decision dated 4.5.1995   and no. 95/6818 , Decision no. 95/7589 and Decree on Imports Regime dated 27.12.1989 and no. 89/14910 and bylaws enacted in addition to the foregoing and the provisions which are currently effective and which are making amendments on other decisions as well as  the last clause of the temporary article of the Decision dated 27.12.1989 and no 89/14910 shall remain effective.

    Besides, bylaws enacted on the grounds of international agreements, official foreign loan agreements or special laws and which include customs exemption or reduction and which are currently effective shall remain in force.

    Ministry of National Defense and the public institutions which shall make importation on behalf of the Ministry are exempted from import taxes.

    Temporary Article 1-  If; until  31.12.1996 (31.12.1996 is included), the goods having customs duty  in List II- “Customs Duty Column for other Countries” also take place in List  VI; then an exemption shall be applied on customs duty rates, if they take place in List VII; then a customs duty rate by 3% shall be applied.

    Temporary Article 2-  Until the publishing date of this degree(publishing date is included),   the importation of goods which arrived to the customs within the scope of the  16th  article of the Decree on Imports Regime  dated 26.12.1994 and no. 94/6341 or of which the export procedures were completed toward the exit country,  and of the goods which were taken out of the scope of the Communiqué : Imports no. (95/9) shall be permitted by the Customs Administrations provided that Mass Housing Fund should be collected by 50% over the CIF value in addition to the payable financial liabilities thereon.

    Temporary  Article 3- Import procedures  which have been initiated until the effective date o of his decree, unless otherwise is specified, shall continue within the scope of the relevant  Decree on Imports Regime. On the other hand, the favorable provisions of this degree shall be applied on the initiated import procedures.  

    Temporary Article 4– Various administrative sanctions which are applied (without time limit or temporarily) for importer companies such as no allocation for imports, cancellation if import certificate, prohibition from imports and trusteeship which had been enacted by virtue of the previous Decrees on Import Regime and the provisions of Regulation and Communiqués enacted in the basis of these decrees are hereby abolished.

    Temporary Article 5- The Mass Housing Fund   amounts which were collected for the goods which had been imported until the effective date of this decree are not allowed to be returned. 

    Temporary Article 6- The application of article 2 of the Decision dated 8.1995 and no.  95/7230 shall continue until 15.3.1996 (15.3.1996 is included). Later on, import procedures to be made within the scope of the mentioned article are subject to the Customs Duty and Mass Housing Fund rates specified in the List I annexed to this Decree.

    Temporary Article 7(had been added by the Decision dated 96/7924 and abolished by the Decision dated 96/8435)  Until 30/6/1996 (30/6/1996 is included);

     If the goods having customs duty included in the Column” Customs Duties for other Companies” of the List no. II  also take place within the scope of the List no. VIII, the customs duty rates specified in the List VIII shall be applicable for the importation of these goods.

    Customs duty rates included in the List no. II for the subject goods shall continue as of 1/7/1996. 

    Article 15- This Decree enters into force on 1.1.1996.

    Article 16- This Decree shall be executed by the Minister which the Undersecretariat of  Foreign Trade is affiliated with.