GOODS IN THE ZONE, RENT AND SERVICE CONTRACTS AND TARIFFS
Exported and Imported Goods and Transit Goods Haulage
Article 30- Goods that are sent to the Zone from Turkey are treated according to the Foreign Trade Regime are considered exported. The Foreign Trade Regime does not apply to transactions between the Zone and other countries or the transactions among the Free Zones. Goods and services may freely be sent from the zone to destinations outside Turkey.
A fee is charged in accordance with the paragraph (a) of Article 41 on goods that are exported from Turkey to the Zone and returned to Turkey within the period envisaged by the Foreign Trade Regulations.
Goods of Turkish origin costing under 500 $ per shipment brought into the Zone by the Zone Directorate, or by the Operator/Z.F.O. or a user with the permission of the Zone Directorate, may be exempted from export procedures upon request.
For goods exported from the Zone,
- “Certificate of Origin”,
- “A.TR Movement Certificates” and
- “ EUR.1 Certificates”
may be issued by the local Chambers, on the basis of an official letter of the Zone Directorate without any conditions as regards membership of the Chamber of Commerce and Industry having to be met, in accordance with the provisions of:
- the Customs Laws and related Customs Regulations,
- “the EEC Regulation on Movement Certificates” published in the Official Gazette number 16515 dated 10.01.1979 and
-“the EUR.1 Regulation on Movement Certificates” published in the second edition of the Official Gazette number 21235 of 22.05.1992, respectively.
The Customs Administration in the Zone will endorse “A.TR Movement Certificates” and “ EUR.1 Certificates” submitted to it and grant visas after checking the goods registered in these.
The following points shall apply in respect of matters related to the origin of goods in the Zone and the issue of A.TR Movement Certificates and EUR.1 Certificates.
In accordance with Article 15 of the Customs Law, although they are within the political territory of Turkey, Free Zones are considered to be outside the customs boundaries in terms of tax obligations. Goods produced in the Zone are classified as “Products of Turkish Origin” within the framework of the country of origin criteria given in the Customs Law, namely the “wholly produced” product condition, which describes products obtained in Turkey and the “sufficient transformation condition”, which refers to those products the inputs of which are of foreign or unknown origin but which merit being treated as goods of Turkish origin due to the significance of processess and modifications which they have undergone in Turkey.
Under Article 2 of the Additional Protocol which lays down conditions, procedures, orders and time limits for the “Transitional Stage” referred to in Article 4 of the Ankara Agreement establishing an Association between Turkey and the European Economic Community, goods of third country origin, for which import procedures have been completed, taxes or charges with equivalent effect to customs duty have been paid such and no full or partial repayment of taxes and charges has been made are deemed to be in free circulation. The A.TR Movement Certificates issued for such goods which are kept in the Zone are granted visas by the Free Zone Customs Administration irrespective of any charges occuring in their Customs Tariff position numbers.
In conformity with Article 3 of the Additional Protocol, A.TR Movement Certificates may be issued for goods obtained in Turkey or in the Community which incorporate items of third country origin not in free circulation, in Turkey or in the Community subject to the collection by the Free Zones Customs Administration in the exporting country, Turkey, in accordance with decisions number 2/72 and 3/72 of the Association Council, of the “Compensatory Levy” on such third country origin goods, envisaged in the Common Customs Tariff A.TR Movement Certificates for the goods in question are granted visas by the Free Zone Customs Administration.
Certificates of Origin and EUR.1 Certificates are issued for goods aquiring Turkish origin through the fulfillment in the Free Zones in Turkey of the requirements specified by the provisions of the Additional Protocol B of the Agreement concluded between Turkey and the EFTA States. The EUR.1 Certificates are granted visas by the Free Zone Customs Administration.
Imported Goods and Transit/Trans-shipped Goods Haulage
Article 31- Goods forwarded to Turkey from the Zone are subject to the Foreign Trade Regime and are considered imported under this legislation. The Foreign Trade Regime is not applicable to transactions between the Zone and other countries or to transactions among the Zones.
The entry into and exit from the Zone of trans-shipped goods is subject to the permission of the Zone Directorate.
An article is regarded as being in transit in the Zone when it is transmitted from a foreign country to Turkey through the Zone. The article which passes /is conveyed through the Zone does not cease to be considered to be in transit if it is trans-shipped, loaded or kept in the Zone for any certain lenght of time.
The conveyance by sea of an article which has been brought from a foreign country to the port of the Free Zone via sea, air, rail or road, to a port outside the country or in another Free Zone is considered to constitute “trans-shipment”.