REPUBLIC OF TURKEY

MINISTRY of CUSTOMS and TRADE

Put into free circulation of household effects

Put into free circulation of household effects by persons who are resident at out of Turkey:

What are the goods deemed as used household effects? (Property moved in connection with a transfer of residence)

All personal effects, household linen, furnishings and equipment intended for the personal use of the individuals. In order to benefit from relief, the goods shall be;
 

  1. Household belongings,
  2. Used,
  3. The property of the importer,
  4. Registered as property being moved in connection with a transfer of residence. It does not have any commercial character,
  5. Brought directly by the individuals before or after 6 months of their arrival and should be declared for free circulation.
Information about restriction:

The following are not seen as property being moved in connection with a transfer of residence:
 
  1. Alcoholic products,
  2. Tobacco and tobacco products,
  3. Commercial means of transport,
  4. Tools and equipment used in craft or profession, except those used by the deceased in his/her profession or craft.

Conditions and arrangements for relief from customs duty:

Persons who transfer their household effects to the place of residence which is brought or hired out in Turkey by leaving their residence in a foreign country can import their household effects relief from customs duties. (Second place of residence of a natural person)

This relief shall be granted for only one place of residence and for the same beneficiary. Also, beneficiary should reside abroad and citizenship of persons is ignored.
Such natural persons should reside permanently abroad for at least twenty-four months backwards from the date of their last entry to Turkey. If a person stays 185 days within a calendar year in Turkish Customs Territory, this length of stay cannot cut permanentness.

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.

The relief for importing household goods shall be applied according to the family unit (wife, husband and children), even the wife or husband is living separately out of the Turkish Customs Territory. If natural persons would like to benefit from the relief, these persons should buy a residence or hire out a residence for at least 1 years. Also, the household effects which are importing relief from customs duties should use at this residence. If such persons cannot provide these requirements, provision of a guarantee is required for the customs duties at temporary importation.
The household effects should be brought directly by the persons or before or after six months of their arrival and declared for free circulation.

Legal basis:

Article 57 of the “Resolution on Application of Certain Articles of Customs Law Number 4458” attached to Council of Ministers Resolution number 2009/15481.

Customs Declaration/Forms:

a)   Passport or substituting documents (NATO Travel Order, Lasse-Passé, etc…)

b)   The document received from the Turkish consulate abroad or foreign representative office in Turkey relating a residence abroad for at least 24 months. (If persons cannot present the document because of foreign country’s law, their entrance and exit registration will be checked by the customs administration.

c)   The document which is involved identity information of all the family members received from Turkish consulate abroad or foreign representative offices in Turkey.(Certificate of identity register copy will be enough for the Turkish citizens and persons who have double citizenship status.)

d)   1- Natural persons who buy a residence in Turkey should present the document to the customs administration;

-proprietorship certificate,
-or preliminary sales contract,

2- Natural persons who hire out a residence in Turkey should present one of these documents to the customs administration;

-At least 2-year notarized hiring contract by drawn up in husband’s/wife’s name.

e)   Inventory of household effects to be attached to oral declaration form.