In this post we are discovering the reuirements of exemption on foreign licensed vehicles for disabled people in Türkiye. We are giving answers on what kind of vehicles can be imported, what is the model limit of vehicles where and how to apply to exemption.
Introduction
The vehicle with a foreign license plate granted to disabled individuals must be a vehicle with special equipment and the disability of the person who will acquire this vehicle must be due to an orthopedic disability. The phrase orthopedic disability refers to the disability of the lower and upper extremities due to various degrees of loss of bodily abilities as a result of disorders in the skeletal, muscular and nervous system, due to any congenital or subsequent reason.
According to the disability of the person who will import the vehicle, two types of vehicles are imported:
-Vehicles to be used by the disabled person: These vehicles include motorcycles with specially manufactured moving devices and cars with engine cylinder volumes up to 1600 cc.
-Vehicles that will not be used by the disabled person: Vehicles used by a driver or person who is ablood and physical relative of the disabled person up to the third degree, and a driver employed under an employment contract, which have a device that facilitates the transportation of a person who has completely lost his hand and foot functions, by getting on and off the vehicle, except for minibuses and portable seats classified under tariff heading 87.02, It covers motor land transport vehicles with six to nine seats, including the driver, and with a ceiling height that will allow the disabled person to be transported comfortably.
Exceptionally, vehicles do not need to be specially equipped for veterans with left leg disabilities who fall within the scope of the Anti-Terror Law No. 3713.
In order to grant a vehicle in this way, the vehiclemust not be older than three years, including the year of registration and model, as of the date of submission to the customs authority where the registration and model year will be carried out.
Please send us the documents required to import a vehicle with special equipment and more detailed information and questions.
Question: What are the requirements for people who will import vehicles with special equipment?
Answer: The person who will import a vehicle with special equipment must have a disability caused by orthopedic disability.
The phrase orthopedic disability refers to the disability of the lower and upper extremities due to various degrees of loss of bodily abilities as a result of disorders in the skeletal, muscular and nervous system, due to any congenital or subsequent reason.
Depending on the disability status of the person, vehicles are imported in two ways:
1- Import of vehicles with a moving device specially manufactured for use by the disabled person,
2- Import of vehicles that cannot be used by the disabled person due to the fact that they have completely lost their hand and foot functions, and that have a device that facilitates the transportation of the person by getting on and off the vehicle.
These people are;
a- If it is located outside the Customs Territory of Türkiye, it is brought by transferring its residence to the Customs Territory of Türkiye,
b- If it is located in the Customs Territory of Türkiye; Sent by real and legal persons (associations, foundations, etc.) outside the Customs Territory of Türkiye through donations or received for a fee,
It can import a vehicle with special equipment free of taxes.
Question: What kind of vehicle can be imported?
Answer:
1) Vehicles used by the disabled person himself: Motorcycles and cars with an engine cylinder volume of up to 1600 cc, which have a moving device specially manufactured for use by these persons,
2) Vehicles not used by the disabled person himself: Vehicles classified under tariff heading 87.02 and portable seats, which are used by a driver or person who is a blood and physical relative of the disabled person up to the third degree, and the driver employed under the employment contract, which have a device that facilitates the transportation of the person who has completely lost his hand and foot functions by getting on and off the vehicle, Motor land transport vehicles with six to nine seats, including the driver, and with a ceiling height that will allow the disabled person to be transported comfortably,
It is imported within the scope of exemption.
The special equipment in the vehicle must be made abroad according to the person's disability. In other words, thespecial equipment in the vehicle must be made before the vehicle enters the Customs Territory of Türkiye for the purpose of importing it as a disabled person.
Question: Is There an Age Limit for Importing Vehicles with Special Equipment?
Answer: As of the date of submission of the vehicle to the customs authority where the procedures for entry into free circulation will be carried out, it must not be older than three years, including the registration and model year.
Question: Which vehicles cannot be brought within the scope of the exemption?
Answer:
- Only vehicles with automatic transmission,
- Vehicles that do not have a specially made moving device,
- Vehicles that do not have a device that facilitates the transportation of the disabled person by getting on and off the vehicle,
- All-terrain vehicles
It is not possible to import it within the scope of theexemption.
However, vehicles do not need to be specially equipped for veterans with left leg disabilities who are covered by the Anti-Terror Law No. 3713.
Question: Which taxes are covered by the exemption for the import of vehicles with special equipment?
Answer: The exemption covers customs duty, SCT and VAT. However, Article 72 of the "Law No. 7061 on the Amendment of Certain Tax Laws and Certain Other Laws" published by the Ministry of Finance in the Official Gazette No.30261 on 05.12.2017 and the subparagraph (6) of the first paragraph of Article 7 of the Special Consumption Tax Law.With the amendment, for vehicles imported from abroad within the scope of disability exemption, the SCT exemption will not be applied for those whose customs value exceeds 1,004,200 TL for 2023, if the customs and customs and customs tax including special consumption tax and value added tax are not applied from the goods included under the "-Others" line in the list numbered (II) attached to the SCT Law.
Question: Where to apply?
Answer: For a disabled vehicle with special equipment, before the vehicle is brought to Türkiye, the disabled person himself, his guardian or persons who have the authority to represent within the framework of Article 225 of the Customs Law must apply to one of the following authorized customs administrations:
1- Ankara Station Customs Directorate
2- Yeşilköy Customs Directorate
3- Izmir Passenger Hall Customs Directorate
4- Gebze Customs Directorate
5- Malatya Customs Directorate
6- Rize Customs Directorate
7- Mersin Customs Directorate
Question: What documents are required for the application?
Answer: The commission meets on the first Tuesday of each month in the authorized customs administrations and evaluates and decides on the applications. Before the vehicle is brought to Türkiye, the disabled person must apply to the competent customs administration and obtain the approval of the disabled commission that he can bring the vehicle. Applications for participation in the commission are made through the service titled "Disabled Vehicle Import System" offered via E-Government.
A- For the vehicle used by the disabled person:
a) The original of the "Health Report for Driver Candidates and Drivers" issued on behalf of the disabled person within the framework of the principles of the Regulation on the Health Conditions and Examinations to be Sought for Driver Candidates and Drivers published in the Official Gazette dated 26/9/2006 and numbered 26301 or a copy approved by the institution issuing the said report or by a notary public,
1) In the said report, the special equipment code number and the class of driver's license that the disabled person will receive must be specified.
2) If a report received from an official hospital of the country where the person resides abroad is submitted by the person concerned, the Turkish translation of the report must also be included.
b) Class "A" or "B" driver's license according to the type of vehicle that the disabled person is authorized to drive,
c) For persons with disabilities residing abroad; the residence transfer certificate to be obtained from our foreign representative offices regarding the transfer of the residence to Türkiye, and the ownership certificate showing that the ownership of the vehicle purchased before the transfer of the place of residence belongs to the disabled person,
ç)A disabled person whose place of residence is in Türkiye;
1) In case of grants from abroad; proof of ownership showing that the vehicle belongs to the granter and a certificate of grant,
2) The sales contract drawn up between the parties in case the vehicle is sold by a real person for a price from abroad ; If sold by a legal entity, the original invoice and the Turkish translation of both documents,
d) Invoice for the special equipment installed in the vehicle,
e) A copy of the identity card,
f) If the place of residence of the disabled person is located in Türkiye, a copy of the birth certificate.
B) For vehicles that are not used by the disabled person :
a) For persons covered by subparagraph (b) of the second paragraph of Article 104 of the Decision; The original or a copy of the original health board report obtained from the health institution authorized by the Ministry of Health to issue a health board report, showing that the person has completely lost his hand and foot functions and that the person can be transported by a vehicle with a ramp or lift system, approved by a public institution or a notary public,
b)For persons with disabilities residing outside the country; the residence transfer document to be obtained from our foreign representative offices regarding the transfer of the residence to Türkiye, and the ownership document showing that the ownership of the vehicle purchased before the transfer of the residence belongs to disabled person,
c) A disabled person whose place of residence is in Türkiye;
1) In case of donations from abroad; proof of ownership showing that the vehicle belongs to the donor and a certificate of donation,
2) The sales contract drawn up between the parties in case the vehicle is sold by a real person for a price from abroad ; If sold by a legal entity, the original invoice and the Turkish translation of both documents,
ç) Invoice for the special equipment installed in the vehicle,
d) A copy of the identity card,
e) If the place of residence of the disabled personis located in Türkiye, a copy of the birth certificate.
Question: What is the adjudication process?
Answer: The request for the entry of the vehicle with special equipment into free circulation is evaluated and decided by the committee formed at the authorized Customs Directorate.
By the commission convened at the Customs Directorate, the special equipment required by the disability of the disabled person in the vehicle he wants to import is determined, taking into account the health report submitted and the condition of the person.
On the day of the meeting of the Commission, the person with the relevant disabilityshall also be present at the customs office. However, it is not obligatory for people who have completely lost their hand and foot functions to participate in the commission, but it is possible for another person to whom they will give power of attorney or their guardian, if any, to participate in the commission as a representative.
Thepositive decision regarding the entry of the vehicle into free circulation must be made unanimously. The decision of the Commission shall be stated in the "Commission Decision Document" issued by the competent Customs Directorate . If the decision is positive, the validity period of the decision documentis six months from the date of issue.
Question: What are the Free Movement Entry Procedures?
Answer:
1) The vehicle with special equipment is submitted to the customs office of entry and the vehicle must be registered in the 1 no.lu Vehicle Tracking Program at the customs office in question.
2) Within the validity period of the commission decision document, an application is made to theauthorized Customs Directorate that issued the commission decision document together with the required documents and the vehicle is delivered to the customs in question.
3) A committee consisting of two inspection officers under the chairmanship of the Director of Customs or the Deputy Director of Customs authorized by him shall determine theconformity of the vehicle with the said commission decision document and allow its importation if it is found appropriate.
4) Anon-saleable/non-transferable annotation is placed on the additional traffic certificate to be issued for the vehicle by the authorized customs administration and sent to the relevant traffic registration administration for traffic registration.
Question: Is it possible for others to use vehicles that should be used by the disabled person himself?
Under normalcircumstances, these vehicles should only be used by people with disabilities. However, in case of unexpected circumstances and force majeure, it can also be used by another person, provided that the disabled person is present in the vehicle.
Question: What are the Transfer and Sales Conditions of the Vehicle with Special Equipment?
Answer: If people want to put a vehicle with special equipment into free circulation by taking advantage of the same exemption again; They must have sold the vehicle with special equipment currently registered in their name ortransferred it to another disabled person.
In the event that the vehicle with special equipment is transferred or sold to another disabled person, if the disability of the person who will take over the vehicle is different, the vehicle is delivered to the authorized Customs Directorate and the change of equipment, if any, suitable for the disability of the person to be transferred, is made under the supervision of the authorized customs administration.
In case of transfer or sale of a vehicle with special equipment, the following issues are taken into account.
a) It is possible to transfer these vehicles by the disabled person to another disabled person withoutany time restrictions and without collecting customs duties.
b) It is not possible to sell these vehicles by a disabled person to another person who is not disabled until three years have elapsed from the date the vehicle enters free circulation.
(c)Customs duties shall be levied on the sale of such instruments to another person who is not disabled for a period of three to ten years from the date of entry into free circulation. After ten years, customs duties are not required on the sale of these vehicles.
Question: What actions are taken in the event of the death of a disabled person who benefits from the exemption for vehicles with special equipment?
Answer: 1) Customs duties are not required for the transfer of the vehicle to the heir. The heirs must apply to the competent customs authority within six months from the date of the succession decree in order to issue a new traffic certificate in their name.
2) It is possible to transfer or sell these vehicles by the heir to another person with or without a disability without any time limit.
3) Customs duties are not required for the transfer of these vehicles by the heir to another person who is disabled. Customs duties are collected if the vehicle is sold to another person who is not disabled within five years from the date of entry into free circulation. After five years, customs duties are not required on the sale of the vehicles in question.
4) After the transfer of these vehicles by the vehicle to a person who is disabled by the vehicle, customs duties are not required on the sale of the vehicle by this disabled person to another person who is not disabled, if the period of 10 years has expired from the date the vehicle entered free circulation.
Question: What kind ofsanction is applied for the vehicle that is sold and transferred without the permission of the Customs Administration?
Answer: Customs duties of goods that are loaned, shown as collateral, rented, transferred, sold or used for purposes other than exemption are collected to persons, institutions and organizations that cannot benefit from the exemption, with or without permission, and ifnecessary, action is taken in accordance with the provisions of the Smuggling Law No. 5607, the Turkish Penal Code No. 5237 and other laws, if any.
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