Temporary importation into Turkey is regulated by the Turkish Customs Authority and must be declared via the Single Window electronic platform (Tek Pencere). This system requires importers to submit documents stating the purpose of the temporary import, such as exhibition, demonstration, or sampling, and ensure the items are returned after the authorized period .
Turkey is a member of international conventions such as the Istanbul Convention and ATA Carnet system, which allows temporary imports without paying duties or VAT, as long as the items are re-exported within the permitted time. ATA Carnets are especially useful for items like jewelry, exhibition pieces, professional equipment, or commercial samples .
Required Documents
To process a temporary import, the following documents are typically required:
- Proforma Invoice: A detailed invoice showing the contents, quantity, and value of goods (in English or Turkish).
- Technical Sheet or Product Catalog: Optional but recommended for clarity.
- Contract or Letter of Temporary Use: If the goods are borrowed, a letter from the owner (e.g. UK-based sender) confirming temporary use is helpful.
- ATA Carnet: If using ATA Carnet, no other customs declaration is needed. The carnet serves as the customs document.
- Certificate of Origin: May be requested depending on the product and its nature.
- Additional licenses or certificates: For specific goods (e.g. food, chemicals), special permits may be required.
Customs Process
The standard process involves:
- Pre-approval via the electronic system (Tek Pencere): The importer must declare the goods and their temporary use intention before arrival.
- Review and Approval by Customs: Customs officers review the request and approve it if it meets the legal conditions.
- Customs Declaration:
- With ATA Carnet: The Carnet is stamped and logged electronically — no guarantee or duty payment is needed.
- Without ATA Carnet: The goods must be declared using standard customs codes (e.g. code 5800), and a temporary import receipt is issued.
- Inspection (if required): Customs may inspect the goods to verify their quantity and authenticity — especially with valuables like silver jewelry.
- Clearance & Temporary Release: The goods are temporarily released under customs control and must be re-exported within the authorized time (typically up to 24 months, extendable).
- Re-export and Closure: When the goods leave Turkey, they are declared again, and the temporary import process is closed. If an ATA Carnet was used, the exit voucher is stamped.
Customs Guarantee & ATA Carnet Benefits
Normally, Turkey requires a security deposit equivalent to the import taxes. However:
- ATA Carnet holders do NOT need to provide a guarantee — the carnet itself acts as the customs guarantee.
- Goods imported with a verbal declaration (e.g. carried by passengers) may be exempt from guarantees.
- For non-carnet entries, a bank guarantee or cash deposit may be required but is refunded after the goods are exported.
- The temporary import period is typically 24 months, and may be extended upon request .
Special Exemptions for Samples & Promotional Items
Turkey provides special exemptions for:
- Commercial samples without market value: These can be imported duty-free if used only for display or order-taking .
- Samples with value: Duties may be charged initially, but they are refunded upon re-export, usually within 6 months .
- Printed promotional material (catalogs, brochures, etc.): Fully exempt from customs duties .
- Simplified declarations are available for passengers and small shipments, including temporary entries with ATA Carnet.