An exemption is granted to books or similar printed publications for personal use, which are delivered to a person in the Customs Territory of Turkey by post or expresscargo, the cost of which does not exceed 150 Euros per shipment.


According to Article 7 of the Import Regime Decision, the import of all kinds of old, used, refurbished, defective and slanted goods (which have lost their durability over time) is subject to the permit of the Ministry of Commerce, General Directorate of Imports. However, the list of goods that will not require a permit is included in the Import Notifications published annualy. It is not necessary to apply to the General Directorate of Import for the goods covered by the list. For the goods that are not included in this list, the permit issued by applying to the General Directorate of Import must be submitted to the customs administration during the import procedures.




When the imported goods arrive by land or air, they can wait in the customs area for 20 days, and for 45 days when they arrive by sea. These periods can be extended by 30 days by applying to the relevant customs office. The waiting period is unlimited for the goods subject to the warehouse regime.


It means the customs duty to be paid on the importation of the goods and other taxes and financial burdens with equivalent effect, and the taxes and other financial burdens to be charged on import within the framework of agricultural policy or special regulations applied to some products obtained as a result of processing of agricultural products.


According to the WTO International Customs Valuation Agreement; It means the sum of the CIF value of the goods and customs duties for the imported goods, the sum of the  FOB value and  customs duties for the exported goods.


Foreginers and Turks; residing in a foreign country who come to the Customs Territory of Turkey by road, rail, sea or air; for a short or long stay for any purpose such as trade, civil service, education, visit, treatment or tourism are classified as "passengers". Goods brought by the passenger, which do not have a commercial quantity or nature, are also considered as “passenger accompanying goods”.




Articles 58 and 59 of the Decision No. 2009/15481 entitled "Personal Property" have granted exemption to the goods within the scope of the Annex-9 list of the Decision. The goods specified in section (A) of the list numbered Annex 9 may be brought with the passenger only, and the goods specified in section (B) may be brought with the passenger or one month before or three months after the passenger's arrival.




Public institutions and organizations, charities or humanitarian aid institutions can benefit from the exemption.




Every real and legal person whose tax number is given in accordance with the provisions of the Tax Procedure Law and partnerships of persons who are authorized to make legal savings pursuant to the provisions of the current legislation can carry out import transactions. However, the condition of having a tax number is not required for imports based on special agreements, for the import of books and other publications, and for the import of goods permitted for retail sale by our Ministry in international fairs and exhibitions held in our country.