The real persons, who move their residence into the Customs Territory of Turkey after having resided at least 24 months outside the Customs Territory of Turkey may import a vehicle not subject to customs duty.
Cars with trailers and caravans brought with them, motorcycles, airplanes, and other vehicles for special-purpose entertainment and sports
Motorized special transportation vehicles: all types of bikes and rowing boats and canoes
The persons, intending to import free cars to Turkey, should not have stayed longer than six months within one calendar year when looking back from the date of their last entry into the country. Staying up to 45 days in Turkey are counted as staying abroad. For people, who stayed abroad for at least five years during the last decade, this requirement for residing does not apply.
b) The public officials, who had been assigned for under national or international staff abroad and returning home (the requirement for residing at least 24 months abroad does not apply for such people)
c) Real persons, who acquired Turkish citizenship and willing to move their residence from a foreign country to the Customs Territory of Turkey definitively (the requirement for residing at least 24 months abroad does not apply for such people)
d) In case of death of a person, resident outside the customs territory of Turkey; his/her real person heirs, residing in Turkey. The deceased must have stayed not longer than six months within one calendar year when looking back from the date of his/her last entry into the country.
Staying up to 45 days in Turkey are counted as staying abroad. . For people, who stayed abroad for at least five years during the last decade, this requirement for residing does not apply..
In free import of vehicles, only the customs duty exemption is in question. The Special Consumption Tax (SCT) and VAT varying in accordance with the vehicle’s engine volume are charged by customs administrations during entry when the vehicle enters into free to roaming. However, in the import of vehicles, acquired through inheritance, there are also exemptions SCT and VAT in addition to the customs duties. Motorized commercial vehicles and other commercial transport vehicles cannot be imported within the scope of this exemption.
The vehicles to be imported freely should not be older than three years;
as of the date of first entry after the date on the documents for the residence transfer to Turkey for those people who wish to benefit from free import;
registered in the name of the concerned person for at least six months before the death of the deceased person for the free import due to inheritance
The vehicle, the names of people as of the year where the record, including registration and model year, not three years old.
In case the registry and production year of the vehicle during the first acquisition are different, the latest date is taken into consideration. When the year of model cannot be determined, then the year of production is taken into consideration.
In the case of ensuring the conditions for exemption; it is possible to import one from each motorized and non-motorized vehicles.
For a person, who brought his car in within the scope of free import and then settling again abroad, will be entitled to import another vehicle only after five years. He/she can import again freely five years after the first one, provided that he/she conforms with the other provisions.
The vehicles, imported in this way, cannot be sold against a certain amount or lent, given as a collateral, sold, leased, transferred, or cannot be represented in any other ways before 12 months and unless obtaining a specific authorization from the customs.
Exclusively, the customs duties incurring upon the motorized or non-motorized vehicles to be leased, shown as collateral, assigned or sold before the end the 12-month period, are charged pursuant to the provisions of Customs Code, Law Nr. 181, Article 181 to 194. In such cases, the liable people are also subject to criminal proceedings.
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