Supporting producers' production to export by taking advantage of certain customs duties and other tax exemptions in order to ensure harmony with foreign country producers in the developing international market, to improve export, investment and production for exports, to increase and accelerate foreign capital and technology input, to increase foreign currency input, to provide employment. and free zones established for similar purposes are regulated by a separate legislation in our country, and production, import, export, employment, taxation, incentives, premiums, establishment, banking, currency to be used in transactions, foreign exchange practices and other issues in free zones are regulated by special laws and regulations.
The basic law regulating the legal legislation to be applied in free zones in our country is the Free Trade Area Law No. 3218, which is still in effect.
A free zone definition has been made in accordance with Article 6 of the Free Trade Area Law.
Article 6: "Free zones, although parts of the customs territory of Turkey; the location and boundaries of the President determined, are not in free circulation of goods being subject to any customs regime and free movement of being put into, to be used except as provided for in the customs legislation or is placed, provided that it is consumed, in terms of the implementation of the import duties and trade policy measures and foreign exchange regulations to be outside the Customs Territory of Turkey accept They are places where goods that are bought and in free circulation are placed in a free zone, normally benefiting from the opportunities associated with the export of goods. "
In Article 1 of the Law, “This Law; It covers issues related to the establishment of free zones, determination, management, operation, establishment of structures and facilities in the regions in order to encourage export-oriented investment and production, accelerate foreign direct investments and technology entry, direct enterprises to export and develop international trade. "with the provision in the form of, its purpose and scope are specified.
Turkey's region free from any outside free zones in Turkey will be held in any province or any province from any free trade zones in Turkey trade, foreign trade is conducted in accordance with our legislation. In other words, if a company outside the free zone sells products to a company in the free zone, the transaction will be considered as an export transaction and the product will be sold without paying VAT. Foreign trade regime is not applied in trade from free zone to another free zone or abroad.
Except for the demands of producer enterprises, the authorities given by laws and other legislation to public institutions and organizations regarding price, quality and standards are not applied in free zones.
Free Zones are established to increase foreign capital investments, foreign exchange inputs, export capacity, international competitiveness, and the development of production techniques.
Turkey's free trade zones in Turkey from any trade to be made to any provincial foreign trade is carried out by our legislation. Foreign trade regime is not applied in trade from free zone to another free zone or abroad.
Free Zone companies operating in the Republic of Turkey and the region for its employees social security legislation is applied. The principles regarding the employment of qualified foreign personnel and managers are determined by a regulation.
Persons who can operate in the Free Zone:
Local or foreign real or legal persons can operate in free zones provided that they obtain a license from the Ministry of Commerce. Land, plots and buildings privately owned by the Treasury can be leased to investor users operating in free zones, or easement rights can be established on them for up to 49 years.
Operating in the free zone enterprises in investment used machinery and equipment maintenance and repair needs are met in Turkey and other places of activities of Turkey to the removal of the resulting waste and scrap, Turkey in the region other parts to be used in filming activities to be carried tools and equipment The Ministry of Trade determines the procedures and principles regarding the simplification of works and transactions, except for the provisions regarding tax liability in cases with temporary exit and similar characteristics.
Cost does not exceed $ 5,000 or its equivalent in Turkish Lira Turkey originated goods may be subject to optionally export transactions.
All kinds of payments related to the activities in free zones are made in foreign currency. The President may also decide to make payments in Turkish Lira.
Establishing free zones abroad:
The President is authorized to determine the countries in which free zones, special zones, foreign trade centers and logistics centers are established abroad, included in Article 12 of the Decree Law No. 637 dated 3/6/2011 on the Organization and Duties of the Ministry of Economy.
This region, the President is allowed to be built and operated by a company to be established in Turkey.
The President is authorized to determine the procedures and principles regarding the establishment, operation and liquidation of the regions specified in the first paragraph.
The President is authorized to determine the procedures and principles regarding the establishment, operation and liquidation of the regions specified in the first paragraph.
Founded abroad to regions to determine state aid for investments to be made by resident companies in Turkey, the President is authorized.
Our first free zone abroad was established in Djibouti.
Import of Goods
Transit of goods to free zones that are not allowed to be imported by the relevant institutions and organizations 1. According to the Liquidation Regulation, the transit of the goods to be liquidated through re-export to free zones is not allowed. Although the importation of the goods is not allowed by the relevant institutions and organizations, the transit of the goods to the free zones is permitted upon the written permission to be obtained from the said institutions and organizations. Goods that are already sent by a company in the free zone, but are not allowed to be imported by the relevant institutions during import procedures, are allowed to be taken back to the free zone.
In this context, a number of procedures are carried out in the importation and re-export of the goods registered to the fixtures of companies located in free zones to be subject to repair and maintenance.
In the event that the goods registered in the inventory of companies located in free zones are intended to be imported temporarily within the scope of the processing regime, including for the purpose of repair and maintenance, it is required to be subjected to verbal declaration, to ensure that the public receivable is secured, and a guarantee should be given for the transactions to be carried out within the scope of the processing regime, including the relevant Customs Directorates. The company / companies that will benefit from the guarantee provided by the free zone operator are notified to the relevant Customs Directorate by the operator, that no additional guarantee is sought from the companies within the scope of this declaration, apart from the guarantee provided by the operator, The process will be established in the form of continuing the guarantee transactions regarding the companies / companies that did not buy it in its current state, and making a verbal declaration in the re-export of the said goods from our country to the free zone.
Sanctions
The principles regarding the temporary suspension of the users' activities and the cancellation of the operating license are as follows:
a) In the following cases, the Free Zone Transaction Forms related to the user's goods exits from the Free Zone and sales of goods within the zone are not processed for a period of one month by the Zone Directorate. However, if these issues are corrected by the user before the one-month period expires, the transaction forms are re-processed by the Regional Directorate.
1) Failure to submit the documents required in accordance with the provisions of the Regulation and the information and documents requested by the General Directorate and the Regional Directorate or to provide false information,
2) It is determined by the user, its authorized representative or officials that there is damage to the facility, equipment and equipment, the environment or other users, and this situation is not corrected and / or the damage is not compensated despite the warning made by the Regional Directorate,
3) The User's Operator or B.K.İ. and it is determined that it does not comply with the terms of the lease and / or sales contract made within the scope of the Zone Operating License,
4) It is determined that the written instructions are not followed or there is a disruption to the order of the region,
5) Failure to notify the changes in the declared and committed issues in the Operating License Application Form.
b) In case of detecting that goods are brought to the region in violation of the legislation, or that goods have been removed from the region, or in the case of the inventory counting to be made ex officio, in the case of detection of an unexplained deficiency or surplus, the amount of which does not exceed 5% on the basis of the goods item, between the Regional Directorate records and the User's existing stocks, and Free Zone Transaction Forms for sales of goods within the zone are not processed for 3 months. The Free Zone Customs Administration is informed about the issue.
In the following cases, as a result of the evaluation to be made, if deemed necessary, the Operating License is canceled by the General Directorate and the Free Zone Customs Administration is informed about the issue.
1) At the end of the period specified in sub-clause (a), it is determined that the contrary procedure is continued or more than one violation of the same clause is determined by the report to be prepared by the Regional Directorate
2) It is determined by a report by the Regional Directorate that there has been no activity for 3 years, except in cases of force majeure,
3) Failure to comply with the declared and promised matters in the Operating License Application Form, or it is determined as a result of subsequent examinations and audits that the declared matters are unrealistic,
4) Accessing findings and information that operating in the free zone is against the public interest, public order and/or public security,
5) If it is determined that the provisions of the law, regulation, communiqué and circular are not complied with.
In the following cases, the Operating License is canceled by the General Directorate without any warning and the Free Zone Customs Administration is informed about the issue.
1) Detection of deficiency or surplus, the amount of which cannot be explained more than 5% on the basis of the goods item, between the records of the Regional Directorate and the current stocks of the User, following the determination that goods have been brought to the region in violation of the legislation or removed from the region or ex officio,
2) Determination of tax evasion by combining accounting records and / or using false or misleading documents for this purpose by showing the earnings and revenues obtained from activities outside the region as the earnings and revenues obtained in the region,
3) Repetition of the transaction specified in (b).
The goods of those who attempt to continue their activities despite the expiration of the period specified in the operating license or their licenses have been canceled due to the above reasons, are not admitted to the zone.