In this post, we are looking for answers to the questions of which goods can be brought to Türkiye through a grant exempt from customs duty, who can bring them, the scope of exemption, how and where to apply.
Question: Where are the procedures and principles to be applied to donations regulated?
Answer: In accordance with the first paragraph of Article 167 of the Customs Law No. 4458, which regulates exemptions and exemptions from customs duties, in accordance with the 7th paragraph of the first paragraph; There are goods imported by public institutions and organizations, associations working for the public benefit and foundations granted tax exemption by the Council of Ministers for non-commercial purposes and to be used for establishment purposes.
In addition, the details of this exemption are regulated inArticle 68 of the Council of Ministers Decision No. 200 9/15481 and Articles 22 to 24 of the Customs Exemption Communiqué No. 2
Question: Who is eligible for this exemption?
Answer: Public institutions and organizations, charities or humanitarian aid institutions can benefit from this exemption.
Question: Which goods can be imported under this exemption?
Answer: Exemption from customs duties is granted to the goods with the following qualifications, which are put into free circulation by public institutions and organizations, charities or humanitarian aid institutions in ordernot to be used for commercial purposes and for their purpose.
a) Except for motorized or non-motorized seats, bicycles and other goods that are sent free of charge to foundations and associations operating for the public benefit and official institutions for the purpose of providing assistance to the disabled and disabled and are put into free circulation by the associations, foundations and official institutions specified for free distribution; ihtBasic necessities such as food, medicine, clothing, bedding materials and the like, which are imported to be distributed free of charge to people in need, which are necessary to meet the most basic needs of people.
b) Materials and office materials sent gratuitously by persons or institutions residing in a foreign country without any commercial purpose, only to meet their working needs or to be used in the fulfillment of their charitable and humanitarian purposes.
c) Goods sent to official institutions, charitable organizations orhumanitarian aid institutions by persons or institutions residing in a foreign country free of charge without any commercial purpose and intended for the purpose of collecting income to be used in charitable works to be organized for the benefit of people in need.
d) Ambulances, funeral cars, fire extinguishers and rescue vehicles to be brought by public institutions and organizations and humanitarian aid and charitable institutions determined by the Council of Ministers.
Question: What do basic necessities cover?
Answer: The term basic necessities means food, medicine, clothing, bedding materials and similar items necessary to meet the most basic needs of people.
Question: Which goods are not exempted from importation?
Answer: There is no exemption for the following items:
a) Alcohol and alcoholic beverages,
b) Tobacco and tobacco products,
c) Coffee, tea,
d) Other motor vehicles, except ambulances, funeral cars and other rescue vehicles (vehicles that can only be used in case of crisis, except for construction equipment, fire trucks and ambulances),
Question: What are the documents requested for imports made by donation?
Answer: 1-The documents required for rescue and funeral vehicles are listed below:
a) A certificate of ownership showing that the rescue and funeral vehiclesbelong to the beneficiary and containing information such as the model year, chassis and engine number of the vehicle, and the name and surname of the vehicle owner; If the name of the donor is not registered on the certificate of ownership, the original invoice or contract of sale,
b) A letter or document showing that the item has been donated,
c) A letter of conformity to be obtained from the Provincial Health Directorate of An kara stating that the ambulance has the characteristics specified in the Regulation on Ambulances and Emergency Health Vehicles and Ambulance Services published in the Official Gazette dated 7/12/2006 and numbered 26369,
ç) A letter of conformity stating that the funeral transport vehicles that will carry out long-distance transportation with funeral preparation vehicles have the characteristics specified in the Regulation on the Construction of Cemetery Places and Funeral Transfer and Burial Procedures published in the Official Gazette dated 19/1/2010 and numbered 27467.
2-The documents required for the goods other than rescue and funeral vehicles are listed below:
a) The original invoice or sales contract and their Turkish translation,
b) A letter or document showing that the item has been donated.
In the event that an invoice cannot be submitted to the customs administration for the materials and used goods to be received within the scope of office materials sent by persons or institutions residing in a foreign country without any commercial purpose, in order to meet the working needs of public institutions and organizations, charities or humanitarian aid institutions or to be used in fulfilling their charitable and humanitarian purposes.e Transactions are carried out taking into account the other documents specified in this article.
Question: Where to apply for exemption?
Answer: For ambulances, funeral cars and other rescue vehicles, you can apply to Ankara Station Customs Directorate.
For goods other than ambulances, funeral vehiclesand other rescue vehicles, an application can be made to any Customs Directorate where the goods are delivered.
Question: What are the procedures to be carried out at the customs offices?
Answer: In the free circulation of rescue and funeral vehicles, thefollowing annotation is placed on the traffic certificate to be issued by the Ankara Station Customs Directorate, and the customs procedures are completed.
ANNOTATION TO BE PLACED ON THE TRAFFIC CERTIFICATE OF THE SPECIALLY EQUIPPED VEHICLE / RESCUE AND FUNERAL VEHICLE
"It is obligatory for this specially equipped vehicle/rescue and funeral vehicle to be used by the institution, organization, foundation, association that carries out the free circulation and cannot be left to the use and benefit of anyone else. Specially equipped vehicle/rescue and funeral vehicle ...... It is prohibited to lend mutually or gratuitously, to show as collateral, to rent, transfer, sell or use for purposes other than exemption to persons, institutions and organizations that do not benefit from the exemption without the permission of the Customs Directorate."
The request for goods other than rescue and funeral vehicles shall be decided unanimously by the commission consisting of two inspection officers under the chairmanship of the customs director or the deputy director of customs authorized by the customs authority to which it is delivered. If the decisions of the Commission are positive, the goods are examined and their compliance with the documents is completed.
Ambulances that have previously completed the procedures for entering free circulation can be converted into funeral vehicles by the user administration. In this case, if deemed necessary according to the purpose of use of the funeral vehicle, a letter of conformity is sought stating that the funeral transport vehicles that will carry out long-distance transportation with funeral preparation vehicles have the characteristics specified in the Regulation on the Construction of Cemetery Places and Funeral Transfer and Burial Procedures published in the Official Gazette dated 19/1/2010 and numbered 27467 . Transactions are completed without seeking any documents other than the said letter of conformity.
In case of hesitation in the documents submitted to the relevant customs directorate during the procedures of entry into free movement; Except in cases requiring administrative investigation, a criminal complaint is filed by the relevant customs directorates to the nearest authorized Republican Chief Prosecutor in order to prosecute the relevant persons.
Question: What are the rules and restrictions on sale or transfer?
Answer: All kinds of goods that are put into free circulation as exempt cannot be loaned, shown as collateral, rented, transferred, sold or used for purposes other than exemption to persons, institutions and organizations that cannot benefit from the exemption without permission from the customs administration.
Customs duties of goods that are loaned, shown as collateral, rented, transferred, sold or used for purposes other than exemption to persons, institutions and organizations that cannot benefit from the exemption without permission are collected in accordance with theprinciples in Articles 181 to 194 of the Customs Law and, if necessary, action is taken in accordance with the provisions of the Smuggling Law No. 56 07, the Turkish Penal Code No. 5237 and other laws, if any.
Customs duties are not sought for the loan, rental, transfer or sale of the goods in question to another person, institution or organization entitled to exemption, provided that they are used in accordance with the purpose of exemption and permission is obtained from the customs administration.
Itis obligatory for persons, institutions and organizations that have lost the exemption conditions of the goods put into free circulation within the scope of exemption or who request to use them for other purposes to notify the customs administration.
Ambulances, funeral cars and other rescue vehicles cannot be sold, donated or transferred to institutions and organizations that do not benefit from the exemption unless five years have passed from the date of registration of the declaration without collecting customs duties . After ten years, customs duties are not required on the sale or transfer of the vehicles in question.
Please feel free to ask your questions and indicate your comments.
Prepared By Aslı Doğan
Reviewd by Av. Dr. Mustafa Aykanat
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