Temporary Import

Temporary Import to Turkey

The main Principle of the Temporary importation Regime is to allow goods to be used in Turkey with total or partial relief from import duties for a certain period prior to re-export. The Goods shall not be subject to any change except for the normal depreciation.

The common uses of the temporary import regime is typically; Import of Construction Machinery needed for a specific Construction Project.

According to the Customs Law the products – exept which;

-Restricted from import


-Products that are not Identifable

-Products that may demage the economy

can benefit from the Temporary Import Regime. It should be noted that The Temporary imported products shall not be used / utilized by third parties other than the importer.

According to the Customs Law (4458), there are 2 kinds of temporary Importation. The first application is complete Exemption and second is partial exemption. In the Case of partially exempt goods, %3 of the Taxes that should be paid in the case of importation is charged for each month that the goods stay in Turkey. However the exemption does not apply to certain goods. Under Complete exemption, no customs duties are payable. According to Customs Law (4458), the greatest period that the product is allowed to stay in Turkish Customs Area is 24 months (exept if the customs authorities provide a longer permit.)

The customs duties payable in the case of import are secured by the customs administration with a bank guarantee letter.

In case of Temporary Importation the “ TPS Online – Temporary Import Permission Request Form” should be completed and presented together with the following documents.

  • The Proforma Invoice
  • Packing List (including Serial Numbers)
  • Photos of the Goods
  • The Agreement between the Sender and Receiver

The Content of this article is intended to provide General information on the Subject. Please e-mail us for further information for specific circumstances.