Republic of Turkey



What kind of goods can receive exemption? 

  1. Personal property,
  2. Household effects; all personal effects, household linen, furnishings and equipment intended for the personal use of the individuals.
  3. Private motorized/non-motorized used vehicles. (relief may be granted for one motorized and one non-motorized used vehicles.)
Also, the goods mentioned above shall be;
  1. The property of the testator,
  2. Although the goods need to be used goods, the nature and/or the quantity of the goods may not evidence any commercial character.
The following items are not deemed 'personal property’:

  1. alcoholic products;
  2. tobacco and tobacco products;
  3. commercial means of transport;
  4. articles for use in the exercise of a trade or profession, other than portable instruments of the applied or liberal arts;
  5. stocks of raw materials, finished and/or semi-finished products;
  6. Livestock and stocks of agricultural products exceeding the quantities appropriate to normal family requirements.
 Conditions and arrangements for relief from customs duty: 

Normal Residence: The place where a person lives for at least 185 days in each calendar year because of personal or occupational reasons.
The potential beneficiaries are heirs who have their normal residence in the Turkish customs territory. Beneficiaries can be natural or legal persons.

Besides, the testator should reside permanently abroad. If a person stays less than six months within a calendar year in Turkish Customs Territory, this length of stay cannot cut permanentness. Also, staying in the Turkish Customs Territory for a period of less than 45 days shall be included for period of staying out of the Turkish Customs Territory.
All the time requirements for residing is not a must for these persons who residing for at least five years in the last ten years abroad.

Evidence of the legacy must be shown by a certificate of inheritance.

The release of the goods for free circulation can be possible both in a single consignment and in several separate consignments within the permitted period. (within twenty four months from the date on the certificate of inheritance.)

Relief may be granted for importing private motorized or non-motorized used vehicle, if it’s registered in testator’s name in the country of normal residence at least six months from the date of testator’s death.

Also, the registration date and model year of the private motorized or non-motorized vehicles must be under 3 year from the year of registered in testator’s name.
Customs Declaration/Forms:

  1. Entrance and exit registration of the testator will be checked at the Turkish customs.
  2. Inventory of household effects to be attached to oral declaration form.
  3. Certificate of inheritance.
  4. Certificate of Possession (A motorized vehicle registration document showing the owner of the vehicle and bearing the engine, chassis and plate numbers and other features, issued by the traffic institution, municipality or other competent authorities in the relevant country, or any other document bearing the same information.)
  5. The document which is involved identity information of all the family members. ( for heirs)
  6. If there is more than one heir, notarized document of renunciation of the inheritance for other heirs should present.

 Legal basis

Article 53-54 of the “Resolution on Application of Certain Articles of Customs Law Number 4458” attached to Council of Ministers Resolution number 2009/15481.