Frequently Asked Questions

Duty-free importation is the importation into the country of certain personal and commercial goods acquired abroad and purchased using foreign earnings and savings that are not required to be brought into the country, without transferring foreign currency to pay for them.

Private motorized and non-motorized means of transport, used household goods, capital goods brought in through the relocation of a workplace, technical equipment, and office and shop equipment.

Private motorized means of transport: Automobiles and trailers and caravans brought together with them, motorcycles, private aircraft, and other means of transport intended for recreational and sporting purposes

Private non-motorized means of transport: All types of bicycles, rowboats, and canoes

No. Motorized commercial vehicles and other commercial means of transport cannot be brought in under this exemption.

Only a customs duty exemption applies to duty-free vehicle importation. Special Consumption Tax (ÖTV), at a rate varying according to the vehicle’s engine displacement, and KDV are collected by the customs authorities when the vehicle is released for free circulation. However, for the importation of vehicles transferred by inheritance, exemptions from ÖTV and KDV apply in addition to the customs duty exemption.

a) Turkish citizens who, after residing outside the Türkiye Customs Territory for at least 24 months, permanently transfer their place of residence to the Türkiye Customs Territory.

These persons must not have stayed in Türkiye for more than six months in a calendar year, calculated retrospectively from the date of their most recent entry into Türkiye. Stays of up to 45 days in Türkiye are counted as time spent abroad. This period requirement concerning the place of residence does not apply to natural persons who have resided outside the Türkiye Customs Territory for at least five years within the last ten years.

b) Public officials who were permanently appointed to national or international posts abroad and return from those posts (The requirement of having resided outside the Türkiye Customs Territory for at least 24 months does not apply to these persons)

c) Natural persons who acquire Turkish citizenship and permanently transfer their place of residence from a foreign country to the Türkiye Customs Territory. (The requirement of having resided outside the Türkiye Customs Territory for at least 24 months does not apply to these persons)

d) Natural-person heirs residing in Türkiye, in the event of the death of a person residing outside the Türkiye Customs Territory.

The deceased residing abroad must not have stayed in the Türkiye Customs Territory for more than six months in a calendar year calculated retrospectively. Stays of up to forty-five days in the Türkiye Customs Territory within a calendar year are counted as part of the period of residence abroad. This period requirement concerning the place of residence does not apply to natural persons who have resided outside the Türkiye Customs Territory for at least five years within the last ten years.

Place of residence;

Except for natural persons who have resided outside the Türkiye Customs Territory for at least five years, it means the place where a person has lived for at least one hundred and eighty-five days during the one-year period calculated retrospectively from the date of the person’s most recent entry into Türkiye, due to personal or professional ties.

Transfer of place of residence;

It means a person’s permanent arrival in the Türkiye Customs Territory for the purpose of settling there, after severing ties with the person’s place of residence and employment in a foreign country.

a) Public officials temporarily assigned outside the Türkiye Customs Territory for a period not exceeding twenty-four months,

b) Persons who acquire Turkish citizenship through marriage,

c) Turkish citizens holding dual citizenship, except for public officials appointed to permanent posts abroad,

d) Public officials who, while serving on permanent assignment in a foreign country, cannot permanently transfer their place of residence to the Türkiye Customs Territory because they are appointed on another permanent assignment to another foreign country,

e) Persons holding a Blue Card

may not import vehicles duty-free.

a) The vehicle must have been registered in the name of the persons eligible for duty-free importation in the country where they resided abroad for at least six months before: their first date of entry into Türkiye following the date stated in the residence transfer certificate; for public officials, their first date of entry following the date on which the appointment decision was published, or their last date of entry if they permanently returned to the Türkiye Customs Territory before the appointment decision; and, for duty-free importation resulting from transfer by inheritance, the date of death of the deceased residing abroad,

b) As of the year in which the vehicle was registered in the persons’ names, the vehicle must not be more than three years old, including the year of registration and the model year.

Provided that the exemption requirements are met, one of each motorized and non-motorized means of transport may be brought in.

For example, a person may bring one automobile, one motorcycle, and one bicycle into the country at one time within the scope of duty-free importation.

The right to benefit from duty-free vehicle importation is granted once every 5 years. In customs procedures concerning private motorized or non-motorized means of transport within the scope of this section, electronic systems are used to determine whether this right has been exercised more than once by the person or other persons in the person’s family unit during the relevant five-year period.

Another vehicle may be imported within this scope if five years have elapsed since the date of actual importation of the first vehicle and the other requirements have been met.

No. Except for vehicle importation by inheritance, the “family unit” is taken as the basis for duty-free vehicle importation. The family unit consists of the husband, wife, and children under 18 years of age. The right to exemption is granted to the family unit.

No. Since the right granted depends on conditions that must be met by the person concerned, one spouse may not import a vehicle registered in the name of the other spouse. However, import procedures may be initiated and finalized before the customs administration by the person concerned, their spouse, or persons authorized to act as representatives under Article 225 of the Customs Law.

Vehicles brought in under this scope may not, before 1 year has elapsed, be loaned for or without consideration, pledged as security, leased, transferred, or sold without obtaining permission from the customs administration.

Customs duties on private motorized or non-motorized land vehicles that are loaned, pledged as security, leased, transferred, or sold before the expiry of the 1-year period that must elapse from their exempt importation shall be collected in accordance with the principles set forth in Articles 181 to 194 of Customs Law No. 4458. In this case, criminal proceedings shall also be initiated against the liable persons.

Applications are submitted to the following customs administrations.

Ankara Railway Station Customs Directorate (0312-397 75 47)

İstanbul Yeşilköy Customs Directorate (0212-465 80 16)

İzmir Passenger Hall Customs Directorate (0232-463 12 96)

Gebze Customs Directorate (0262-754 24 01)

a) For Turkish citizens who have resided abroad for twenty-four months: six months from the date of their first entry following the date stated in the residence transfer certificate,

b) For public officials: six months from the date of their first entry into Türkiye following the end of their term of office; however, if public officials return permanently to the Türkiye Customs Territory before the appointment decision, the period shall be calculated from the date of the person’s last entry into the Türkiye Customs Territory.

c) For persons who acquire Turkish citizenship: six months from the date on which an identity card is issued in their name following the decision granting citizenship,

ç) For heirs who will benefit from the exemption in procedures for entry into free circulation by inheritance: twenty-four months from the date of the certificate of inheritance.

(1) The person concerned, their spouse, or persons authorized to act as representatives under Article 225 of the Customs Law shall apply to the authorized customs administration together with the following documents.

a) For Turkish citizens who, after residing outside the Türkiye Customs Territory for at least twenty-four months, permanently transfer their place of residence to the Türkiye Customs Territory;

1)The delivery and receipt document relating to the vehicle,

2) A detailed civil registry record,

3) A residence transfer certificate issued for the entry into free circulation of private motorized or non-motorized means of transport by our foreign mission located in the country from which the place of residence is transferred,

4) For motor vehicles, the original title or registration document registered in the name of the eligible person; if the original document cannot be submitted because it has been retained by the authorities of the country abroad where the person resided, a copy of the document certified by our foreign missions.

b) For public officials returning from permanent assignments to national or international posts abroad;

1) The delivery and receipt document relating to the vehicle,

2) A detailed civil registry record,

3) For motor vehicles, the original title or registration document registered in the name of the eligible person; if the original document cannot be submitted because it has been retained by the authorities of the country abroad where the person resided, a copy of the document certified by our foreign missions,

4)The appointment decision or a document indicating that the assignment has ended, to be issued by the public institution or organization to which the public official is attached.

c) For natural persons who, by acquiring Turkish citizenship, permanently transfer their place of residence from a foreign country to the Türkiye Customs Territory;

1) The delivery and receipt document relating to the vehicle,

2) A detailed civil registry record,

3) A residence transfer certificate issued for the entry into free circulation of private motorized or non-motorized means of transport by our foreign mission located in the country from which the place of residence is transferred,

4) For motor vehicles, the original title or registration document registered in the name of the eligible person; if the original document cannot be submitted because it has been retained by the authorities of the country abroad where the person resided, a copy of the document certified by our foreign missions,

5) A document evidencing the acquisition of Turkish citizenship.

ç) In the event of the death of persons residing outside the Türkiye Customs Territory, for their natural-person heirs residing in Türkiye;

1) The delivery and receipt document relating to the vehicle,

2) The certificate of inheritance,

3) For motor vehicles, the original title or registration document registered in the name of the eligible person; if the original document cannot be submitted because it has been retained by the authorities of the country abroad where the person resided, a copy of the document certified by our foreign missions,

4) A detailed civil registry record,

5) If there is more than one heir, a notarized “waiver agreement” from the other heirs located in Türkiye.

(2) If the registration and title document is renewed for any reason, the date in the previous registration and title documents shall be taken as the basis, provided that it is documented that the vehicle was previously registered in the name of the same person or one of the same persons.

Council of Ministers Decision No. 2009/15481, published in the Official Gazette dated 7/10/2009 and numbered 27369 (1st Repeated Issue), and Customs Exemption Communiqué Serial No. 2, published in the Official Gazette dated 6/6/2017 and numbered 30088, can be accessed under the legislation heading on our Ministry’s website (www.ticaret.gov.tr).

Special Consumption Tax (ÖTV), at a rate varying according to the vehicle’s engine displacement, and Value Added Tax (KDV), at a rate of % 18 of the total of the vehicle’s CIF Value (its value including freight and insurance costs) and ÖTV, are collected by the customs administrations when the vehicle enters into free circulation.

The rates to be multiplied by the vehicle’s FOB value in its model year when determining the taxable value calculated after the depreciation deduction:

Vehicle age
(unit) Depreciation rate (%)

Depreciation amount (unit) Taxable value
(unit)
1 20 100x%20=20 100-20=80
2 10 100x%10=10 80-10=70
3 10 100x%10=10 70-10=60
4 10 100x%10=10 60-10=50
5 10 100x%10=10 50-10=40
6 10 100x%10=10 40-10=30
7 - - 100x%20=20
8 - - 100x%20=20
9 - - 100x%20=20

The person importing a specially equipped vehicle must have a disability arising from an orthopedic impairment.

The term orthopedic impairment refers to a disability of the lower and upper extremities due to the loss of physical abilities to varying degrees as a result of disorders of the skeletal, muscular, and nervous systems, whether congenital or arising later for any reason.

Vehicles may be imported in two ways depending on the person’s disability:

1- Importation of a vehicle equipped with a specially manufactured driving mechanism for use personally by the person with a disability,

2- Importation of a vehicle that cannot be used personally by the person with a disability because they have completely lost the functions of their hands and feet and that is equipped with a mechanism facilitating the person’s entry into and exit from the vehicle and transportation.

These persons may import, exempt from taxes, a specially equipped vehicle that;

a- If they reside outside the Türkiye Customs Territory, is brought when they permanently transfer their residence to the Türkiye Customs Territory,

b- If they reside in the Türkiye Customs Territory, is sent to them as a donation by natural or legal persons (associations, foundations, etc.) outside the Türkiye Customs Territory or purchased for consideration.

1) Vehicles used personally by the person with a disability: Motorcycles equipped with a specially manufactured driving mechanism for use by such persons and automobiles with an engine cylinder capacity of up to 1600 cc.,

2) Vehicles not used personally by the person with a disability: Among vehicles equipped with a mechanism facilitating the entry into and exit from the vehicle and transportation of a person who has completely lost the functions of their hands and feet, and used by a driver who is a blood relative or relative by marriage of the person with a disability up to the third degree or by a driver employed under an employment contract, minibuses classified under tariff heading 87.02 and motorized land vehicles, excluding portable seats, that have six to nine seats including the driver’s seat and a roof height allowing the person with a disability to be transported comfortably,

are imported under the exemption.

The special equipment in the vehicle must have been installed abroad according to the person’s disability. In other words, the special equipment in the vehicle must have been installed before the vehicle enters the Türkiye Customs Territory for the purpose of being imported as a vehicle for a person with a disability.

As of the date on which the vehicle is presented to the customs administration where the procedures for entry into free circulation will be carried out, it must not be more than three years old, including its registration and model year.

• Vehicles that merely have automatic transmission,
• Vehicles that do not have a specially manufactured driving mechanism,
• Vehicles that do not have a mechanism facilitating the entry into and exit from the vehicle and transportation of the person with a disability,
• Off-road vehicles

cannot be imported under the exemption.

However, vehicles are not required to be specially equipped for veterans with a left-leg disability who fall within the scope of Anti-Terror Law No. 3713.

The exemption covers customs duty, ÖTV, and KDV. However, pursuant to the amendment made to subparagraph (6) of the first paragraph of Article 7 of the Special Consumption Tax Law by Article 72 of the "Law No. 7061 Amending Certain Tax Laws and Certain Other Laws", published by the Ministry of Finance in the Official Gazette dated 05.12.2017 and numbered 30261, for vehicles imported from abroad under the disability exemption, the ÖTV exemption shall not apply to those whose customs-cleared value, to be determined if the exemption from customs duties, including special consumption tax and value added tax, is not applied, exceeds 330.800 TL for the year 2021, among the goods listed under the “-Others” line of G.T.İ.P number 87.03 in list (II) annexed to the ÖTV Law.

For a specially equipped vehicle for a person with a disability, before the vehicle is brought into Türkiye, the person with a disability in person, their guardian, or persons authorized to act as representatives within the framework of Article 225 of the Customs Law shall apply to one of the following authorized customs administrations:

1- Ankara Railway Station Customs Directorate

2- Yeşilköy Customs Directorate

3- İzmir Passenger Hall Customs Directorate

4- Gebze Customs Directorate

5- Malatya Customs Directorate

6- Rize Customs Directorate

7- Mersin Customs Directorate

1- For a vehicle used personally by the person with a disability:

a) The original of the “Medical Report for Driver Candidates and Drivers” issued in the name of the person with a disability within the framework of the principles of the Regulation on the Medical Conditions and Examinations Required for Driver Candidates and Drivers, published in the Official Gazette dated 26/9/2006 and numbered 26301, or a copy certified by the institution that issued the report or by a notary public,

1) The report in question must specify the special equipment code number and the class of driving license that the person with a disability will obtain.

2) If the person concerned submits a report obtained from an official hospital in the country where the person resides abroad, a Turkish translation of the report must also be provided.

b) An “A” or “B” class driving license, depending on the type of vehicle that the person with a disability is authorized to drive,

c) For persons with disabilities residing abroad: a residence transfer document obtained from our foreign missions showing that residence has been transferred to Türkiye, and a certificate of ownership showing that the vehicle purchased before the transfer of residence belongs to them,

ç) For a person with a disability whose place of residence is in Türkiye:

1) If the vehicle is donated from abroad: a certificate of ownership showing that the vehicle belongs to the donor, together with the donation document,

2) If the vehicle is sold from abroad for consideration by a natural person, the sales contract drawn up between the parties; if it is sold by a legal person, the original invoice and Turkish translations of both documents,

d) The invoice relating to the special equipment installed in the vehicle,

e) A copy of the identity card,

f) If the place of residence of the person with a disability is in Türkiye, a detailed civil registry record.

2) For vehicles not used personally by the person with a disability:

a) For persons falling within the scope of subparagraph (b) of the second paragraph of Article 104 of the Decision: the original medical board report obtained from a healthcare institution authorized by the Ministry of Health to issue medical board reports, showing that the person has completely lost the functions of their hands and feet and that the person can be transported in a vehicle equipped with a ramp or lift system, or a copy of the original certified by a public institution or notary public,

b) For persons with disabilities residing abroad: a residence transfer document obtained from our foreign missions showing that residence has been transferred to Türkiye, and a certificate of ownership showing that the vehicle purchased before the transfer of residence belongs to them,

c) For a person with a disability whose place of residence is in Türkiye:

1) If the vehicle is donated from abroad: a certificate of ownership showing that the vehicle belongs to the donor, together with the donation document,

2) If the vehicle is sold from abroad for consideration by a natural person, the sales contract drawn up between the parties; if it is sold by a legal person, the original invoice and Turkish translations of both documents,

ç) The invoice relating to the special equipment installed in the vehicle,

d) A copy of the identity card,

e) If the place of residence of the person with a disability is in Türkiye, a detailed civil registry record.

The request for the release for free circulation of a specially equipped vehicle is evaluated and decided upon by a committee established at the authorized Customs Directorate.

The commission convened at the Customs Directorate determines the special equipment required by the disability of the person with a disability for the vehicle they wish to import, taking into account the medical report submitted and the person’s circumstances.

On the day the commission convenes, the person with a disability concerned shall also be present at the customs administration in question. However, persons who have completely lost the functions of their hands and feet are not required to attend the commission, and another person to whom they grant a power of attorney or, if applicable, their guardian may attend the commission as their representative.

The positive decision regarding the release of the vehicle for free circulation must be made unanimously. The commission’s decision is stated in the “Commission Decision Document” issued by the authorized Customs Directorate. If the decision is positive, the decision document shall be valid for six months from the date of issuance.

1) The specially equipped vehicle shall be presented to the customs office of entry with the equipment already installed, and the vehicle must be registered in Vehicle Tracking Program No. 1 at that customs office.

2) Within the validity period of the commission decision document, an application shall be submitted, together with the required documents, to the authorized Customs Directorate that issued the commission decision document, and the vehicle shall be delivered to that customs office.

3) A committee consisting of two inspection officers, chaired by the Customs Director or a Deputy Customs Director authorized by the Customs Director, shall determine whether the vehicle complies with the commission decision document in question, and if it is found to comply, its importation shall be permitted.

4) The authorized customs administration shall place an annotation stating that the vehicle may not be sold/transferred on the vehicle registration certificate to be issued for the vehicle and send it to the relevant traffic registration authority for registration.

Under normal circumstances, these vehicles must be driven only by persons with disabilities. However, in the event of unforeseen circumstances or force majeure, they may also be driven by another person, provided that the person with a disability is in the vehicle.

If persons wish to release another specially equipped vehicle for free circulation by benefiting from the same exemption again, they must have sold the specially equipped vehicle currently registered in their name or transferred it to another person with a disability.

If a specially equipped vehicle is transferred or sold to another person with a disability and the disability of the person acquiring the vehicle is different, the vehicle shall be delivered to the authorized Customs Directorate, and any equipment modifications appropriate to the disability of the person acquiring the vehicle shall be made under the supervision of the authorized customs administration.

If a specially equipped vehicle is transferred or sold, the following matters shall be taken into consideration.

a) These vehicles may be transferred by the person with a disability to another person with a disability without any time restriction and without the collection of customs duties.

b) These vehicles may not be sold by the person with a disability to another person without a disability before three years have elapsed from the date on which the vehicle was released for free circulation.

c) If these vehicles are sold to another person without a disability between three and ten years from the date on which they were released for free circulation, customs duties shall be collected. After ten years, no customs duties shall be required upon the sale of the vehicles in question.

In the event of the death of the person with a disability who benefited from the specially equipped vehicle exemption,

1) No customs duties shall be required upon the transfer of the vehicle to the heir. The heirs must apply to the authorized customs administration within six months from the date of the certificate of inheritance so that a new vehicle registration certificate can be issued in their names.

2) These vehicles may be transferred or sold by the heir to another person with or without a disability without any time restriction.

3) No customs duties shall be required if these vehicles are transferred by the heir to another person with a disability. If the vehicle is sold to another person without a disability within five years from the date on which it was released for free circulation, customs duties shall be collected. After five years, no customs duties shall be required upon the sale of the vehicles in question.

4) After these vehicles have been transferred by the heir to a person with a disability, if that person with a disability sells the vehicle to another person without a disability, no customs duties shall be required if the 10-year period from the date on which the vehicle was released for free circulation has elapsed.

Customs duties shall be collected on goods that are lent for consideration or free of charge, pledged as security, leased, transferred, sold, or used for purposes other than the purpose of the exemption, without permission, to persons, institutions, and organizations that are not eligible to benefit from the exemption, and, where necessary, action shall be taken in accordance with the provisions of Anti-Smuggling Law No. 5607, Turkish Penal Code No. 5237, and any other applicable laws.

Vehicles Accompanying Passengers

10 February 2021

Pursuant to the Council of Ministers Decision dated 29/9/2009 and numbered 2009/15481, persons who ordinarily reside outside the Customs Territory of Türkiye, in other words, persons resident abroad, may temporarily bring vehicles registered in their names at their places of residence within the scope of tourist facilities.

Being resident abroad means that a person who ordinarily resides abroad has actually been abroad for at least 185 days during the last 1 year preceding the date on which they wish to enter Türkiye.

No. The person bringing the vehicle must have a place of residence abroad and must have established residence there. Even if our citizens who work on ships, are temporarily assigned to a construction site, or stay at a hotel have actually spent 185 days of the last 1 year abroad, they are not considered resident abroad because they have not established residence abroad.

The 185-day period for satisfying the condition of being resident abroad is calculated through a program on the basis of passport entry and exit records obtained from the General Directorate of Security. Passport or identity information is entered into the program, and the program goes back 1 year (365 days) from the intended date of entry into Türkiye and calculates the periods spent in Türkiye and abroad. We can explain the calculation of resident-abroad status with the following example.

For a person who wishes to enter Türkiye through the Kapıkule Border Gate on 07.03.2018, the periods spent abroad during the 1 year preceding 07.03.2018, namely between 07.03.2017-07.03.2018, are calculated. A person who has spent more than 185 days abroad and ordinarily resides abroad is considered resident abroad. In calculating this period, all entries and exits by sea, air, road, or railway, with or without a vehicle, are taken into account. As shown in the table below, the 185-day period does not have to be spent abroad without interruption.

07.03.2019

Our citizens may query information regarding their entries into and exits from the country made using their Turkish passports at türkiye.gov.tr.

Persons may also calculate the periods they have spent abroad based on the entry and exit dates in their passports.

The requirement of having spent 185 days abroad does not apply to personal-use land vehicles that persons who have retired outside the Türkiye Customs Territory bring into the Türkiye Customs Territory for the first time after their retirement date.

The vehicle must be registered in the country of residence. However, persons residing in European Union and European Free Trade Association countries may also bring vehicles registered in their name in European Union and European Free Trade Association countries other than their country of residence. For example, a person residing in Germany may temporarily bring into Türkiye a vehicle purchased in France.

Persons residing in Türkiye do not have the right to bring vehicles from abroad. Some websites and car dealerships provide false information claiming that our citizens may use luxury vehicles purchased abroad at low prices in Türkiye without any problems. These claims are intended to deceive our citizens and contain information that is entirely contrary to Customs legislation. Such improper use is identified by the units of our Ministry, penalties are imposed, and the vehicles are sent abroad.

Vehicles belonging to Turkish citizens, dual citizens, or Blue Card holders (including retirees) residing outside the Türkiye Customs Territory may remain in Türkiye for up to 730 days.

The period granted to vehicles belonging to foreign nationals (excluding Blue Card holders) may not exceed the period for which those persons are permitted to stay in Türkiye. Foreign nationals who do not have a residence permit are granted a total of 90 days within 180 days. (For example, since the period granted to a Georgian citizen who enters Türkiye with an identity card through the Sarp Border Gate cannot exceed 90 days within 180 days, that person's vehicle is also granted a maximum of 90 days.) The period granted to vehicles belonging to foreign nationals who have a residence permit in Türkiye may be equal to the period specified in the residence permit, and this period may not exceed 730 days.

If vehicles belonging to legal entities (automobiles, minibuses, off-road vehicles, pickup trucks, and motorcycles) are brought into Türkiye under a power of attorney, a period of up to 90 days is granted.

Persons who have used the entire 730-day period or who do not meet the residency requirement may not bring a vehicle until they meet the requirements. However, if such persons reside in European Union and European Free Trade Association countries, they may bring personal-use land vehicles registered in their name in those countries for a period of one month, once a year.

If the permitted period for vehicles to remain in the country is exceeded by up to 1 (one), 2 (two), or 3 (three) months, monetary penalties of 346 TL, 692 TL, and 1.038 TL, respectively, are imposed for 2021.

If the permitted period is exceeded by more than 3 (three) months, a monetary penalty equal to ¼ (one quarter) of the amount of the vehicle's customs duties is collected pursuant to Article 238 of Customs Law No. 4458.

The vehicle ownership document (if the vehicle does not belong to the person entering the country, a valid power of attorney or rental agreement), the driving licence of the person bringing the vehicle, the vehicle's insurance policy valid in Türkiye, the person's passport (official identity document, depending on the country), a retirement document with a Turkish translation certified by a consulate or embassy for persons retired abroad, and a document with a Turkish translation certified by a notary or consulate showing that persons bringing vehicles belonging to legal entities are company shareholders or employees must be submitted.

Before travelling, persons residing abroad may notify customs gates of information concerning themselves and their vehicles using their mobile phones, tablets, or computers. Thanks to the Vehicle Pre-Declaration application, which has been launched and can be accessed through our Ministry's website at https://uygulama.gtb.gov.tr/Tasit1OnBeyan/ or through the “e-Government Gateway” (https://www.turkiye.gov.tr/gtb-tasit-on-beyan), procedures at customs gates will be completed more quickly and smoothly. In addition, waiting times at the gates will be reduced to a minimum.

Vehicles brought under tourist facilities are recorded in the passport, with an annotation regarding the end of the permitted period.

No fee is charged by the customs administration for these procedures.

It is not possible for a person resident in Türkiye to temporarily import a vehicle from abroad.

Persons who went abroad for reasons such as an assignment abroad, education, employment, etc. and who return permanently are not entitled to bring a foreign-plated vehicle for a period of 2 years by benefiting from tourist facilities on the grounds that they have transferred their residence to Türkiye.

Vehicles brought under tourist facilities cannot be used by persons resident in Türkiye. If this is detected, separate penalties are imposed on the vehicle owner and persons who are not entitled to use the vehicle pursuant to Article 238 of Customs Law No. 4458. The vehicle is taken abroad.

A vehicle temporarily imported by benefiting from tourist facilities may, provided that the entitled person is present in Türkiye, be used by that person’s spouse, mother, father, and children whose places of residence are outside the Customs Territory of Türkiye. In this case, the entitled person does not need to be inside the vehicle. However, while the vehicle owner is abroad, the vehicle remaining in Türkiye must be left parked and may not be used by anyone (including the mother, father, spouse, and children).

A vehicle may be brought under a power of attorney by a person resident abroad other than the owner of the vehicle. If the vehicle is brought under a power of attorney by a person other than the vehicle owner, both the person bringing the vehicle under the power of attorney and the vehicle owner must be resident outside the Customs Territory of Türkiye and must satisfy the 185-day requirement.

For vehicles brought under a power of attorney, a valid power of attorney must be submitted to the customs administration upon entry.

Vehicles registered in the name of a company established abroad may be brought under a power of attorney only by employees or partners of the company who reside abroad.

• Powers of attorney certified by an embassy, consulate, or notary public,
• If the person bringing the vehicle and the owner of the vehicle are both present at the customs administrations of entry, a power of attorney drawn up between those persons and certified by the customs administrations,
• Documents drawn up between natural persons and certified by official authorities of the relevant country, such as customs, municipal, law enforcement, and judicial authorities,
• Documents issued by automobile organizations in countries that are members of the International Touring Alliance (AİT) and the International Automobile Federation (FIA),
• For vehicles belonging to automobile companies and other legal entities, powers of attorney bearing the signature and approval of the company owner or board of directors,
• For vehicles brought under a rental arrangement (rent a car), documents such as a rental agreement

are accepted as a power of attorney.

It is not possible for a person resident in Türkiye to temporarily import, even under a power of attorney, a vehicle belonging to another person resident abroad.

For a foreign spouse to bring a vehicle from abroad, that spouse must have been abroad for 185 days. Furthermore, a person’s nationality is not relevant to procedures carried out under tourist facilities. Whether the person is resident abroad is taken into consideration.

Nationality is not relevant for bringing a vehicle under tourist facilities. It is sufficient to be resident abroad.

Vehicles covered by tourist facilities cannot be used for the activities of headquarters/branches/agencies in Türkiye. The vehicle may be used only by the person who brought it and by that person’s spouse, ascendants, or descendants who reside abroad.

Under the temporary importation provisions, only one foreign-plated vehicle intended for personal use may be brought into Türkiye under tourist facilities. Entries and exits made using Turkish and foreign passports are assessed as a whole.

A trailer or non-motorized caravan may be brought together with a road vehicle intended for personal use.

Persons who exit the Türkiye Customs Territory with their vehicle without using the full temporary importation authorization period are permitted to enter with the vehicle and are granted the unused period, provided that they meet the requirement of being resident abroad. The requirement of having stayed abroad for 185 days must be met upon each entry.

However, retirees who exit the Türkiye Customs Territory with their vehicle without using the full temporary importation authorization period are not required to meet the 185-day requirement when re-entering the Türkiye Customs Territory with their vehicle to use the remaining authorization period, provided that they re-enter within the authorization period.

A person who has used the entire granted period cannot bring the same or a different vehicle into Türkiye without having stayed abroad for 185 days from the date of exit. To bring a vehicle again, the person must have stayed abroad for 185 days.

A vehicle whose permitted period has expired cannot be brought in again by exiting and re-entering through a border gate without having remained abroad for 185 days.

The procedure is carried out by taking into account the periods during which the owner stayed abroad. If the purchaser is resident abroad, the purchaser is permitted to bring the vehicle.

There is no restriction under customs legislation regarding periods spent in Türkiye without a vehicle.

Under customs legislation, there is no restriction regarding the age of a vehicle brought under tourist facilities.

Under Article 30 of the Highway Traffic Regulation, there is no restriction on right-hand-drive vehicles brought under tourist facilities.

Persons resident outside the Türkiye Customs Territory are permitted to bring in a rented vehicle. Depending on the person’s citizenship and residence status, the period granted for vehicles brought in under a rental arrangement cannot exceed the period specified in the rental agreement and, in any event, cannot exceed 730 days.

To travel abroad while leaving the vehicle in Türkiye, an application must be made to the nearest customs administration and one of the following procedures must be completed.

• The vehicle must be surrendered to the customs administration,
• At each exit, two signed copies of an undertaking, drawn up in accordance with the sample in Annex No. 7 to the Communiqué and stating that the vehicle will not be used by anyone else, must be submitted to the customs administration, and this request must be approved by the customs administration.

If, during passport procedures, it is determined that the relevant procedures have not been completed, the authorization holder will be directed to the customs administration before the passport procedures. Therefore, to avoid any inconvenience, an application must be made to the nearest customs administration before traveling abroad without the vehicle

If persons who travel abroad without placing their vehicles under customs supervision or obtaining permission from the customs administration through an undertaking cannot prove that they had a justified reason, an administrative fine is imposed on them once, pursuant to Article 238 of the Customs Law, for all exits made up to the date of determination.

If a person travels abroad without the vehicle and without placing it under the supervision of the customs administration, the vehicle’s permitted period continues to run.

Vehicles left with the customs administration or at a custodial parking lot may remain under customs supervision for 3 (three) months from the date on which the vehicle was delivered. An application may be made to the relevant customs administration to extend this period for another 3 months. If there is no judicial or administrative inquiry, examination, investigation, or prosecution concerning vehicles that are not collected within the prescribed period or for which no application for an extension is made, the liquidation provisions shall apply.

A vehicle may be abandoned to customs by applying to the nearest customs administration with a petition. If there are any legally assessed taxes and penalties relating to the vehicle to be abandoned to customs, these must be paid.

A vehicle temporarily imported by benefiting from tourist facilities may not be sold to another person, whether or not that person is resident in Türkiye.

For the vehicle to be brought into Türkiye again by proxy, it must remain abroad for at least 185 days.

A valid insurance policy must be presented upon entry into Türkiye. If the vehicle does not have an insurance policy or its insurance policy is not valid in Türkiye, an insurance policy may be issued at the nearest location to the customs administration.

The vehicle’s entry record in the computer system is closed, and the “vehicle present” stamp in the passport is canceled.

It can be accessed via the following link: http://ggm.gtb.gov.tr/mevzuat/tebligler/gecici-ithalat.

The Foreign Vehicles Temporary Entry Form, on the other hand, means the document issued by customs administrations against security, valid only for Türkiye, for personal-use land vehicles registered in their names at their places of residence, belonging to persons residing outside the Customs Territory of Türkiye who come to Türkiye to work or study for a specified period, and to retired foreign nationals holding temporary residence permits in Türkiye, excluding dual-national Turkish citizens.

Excluding dual-national Turkish citizens, foreign nationals residing outside the Customs Territory of Türkiye who come to work or study for a specified period are granted temporary importation permission for their personal-use land vehicles registered in their names in their countries to be registered for road traffic in the Customs Territory of Türkiye for a temporary period. These vehicles may be brought into the Customs Territory of Türkiye during the period of employment or study. However, these persons must meet the condition of being resident abroad as of the date on which they begin working or studying in Türkiye and must continue working or studying without interruption.

Excluding dual-national Turkish citizens and Blue Card holders, retired foreign nationals who hold temporary residence permits in Türkiye may bring their foreign-plated vehicles for registration for road traffic in Türkiye. Since Blue Card holders are exempt from residence permits and may reside in Türkiye indefinitely, retired Blue Card holders are not entitled to bring vehicles under this scope.

No. Foreign nationals who do not receive a retirement pension from abroad are not entitled to bring a vehicle under the specified scope.

To temporarily bring a foreign-plated vehicle for registration for road traffic, persons must meet the condition of being resident abroad as of the date on which they begin working or studying in Türkiye.

Example-1: A foreign national who arrived in Türkiye on 18.10.2017 and began working on 18.08.2018 is not entitled to bring a vehicle under the specified scope because that person was resident in Türkiye for 304 days during the one-year period preceding the date on which the person began working.

Example-2: A foreign national who arrived in Türkiye on 18.10.2017 and began working on 15.02.2018 may bring a vehicle under YTGGK and YTGGF because that person was resident abroad for 245 days during the one-year period preceding the date on which the person began working.

In order for persons to temporarily bring a foreign-plated vehicle for traffic registration, they must satisfy the requirement of being resident abroad as of the date on which they begin working or studying in Türkiye. However, taking into consideration that the processing of work permit applications submitted to the Ministry of Family, Labour and Social Services by persons who come to Türkiye for employment purposes may take time, the requirement of being resident abroad is assessed for these persons based on the date on which the work permit application was submitted, and a temporary import permit is granted if it is established that they began working after obtaining the work permit.

Blue Card holders who are retired from outside the Customs Territory of Türkiye are not permitted to bring a vehicle under a Temporary Entry Carnet for Foreign Vehicles or Temporary Entry Form for Foreign Vehicles.

Yes. In order for persons who renounced Turkish citizenship by obtaining permission to bring a foreign-plated vehicle for traffic registration, they must establish residence abroad after the date on which they renounced Turkish citizenship and must remain abroad for 185 days.

Example: A person who was a dual-national Turkish citizen on 18.09.2017, the date on which the person began working in Türkiye, and who renounced Turkish citizenship with permission and obtained a Blue Card on 18.07.2018 cannot temporarily bring a foreign-plated vehicle into Türkiye for traffic registration because the person was present in Türkiye for 303 days during the one-year period preceding the date on which the person renounced Turkish citizenship. In order to bring a vehicle within the specified scope, the person must establish residence abroad after 18.07.2018 and remain abroad for at least 185 days.

Company partners who are authorized to represent and bind the legal entity and who prove that this status is set out in the company's articles of association may bring a foreign-plated vehicle for traffic registration in Türkiye.

No. Vehicles brought within the specified scope may be driven only by a person resident in the Customs Territory of Türkiye who is employed or duly authorized by the permit holder, provided that such use is not continuous and that personal use is specified in the service contract. Therefore, the salary and SGK payments of the person employed as the driver must be paid by the permit holder.

For the customs authorities to issue a Temporary Entry Form for Foreign Vehicles, security must be provided in an amount equal to 20% more than the vehicle's customs duties. The amount of security required for a Temporary Entry Carnet for Foreign Vehicles is determined according to the tax amounts by the authorized guarantor organization, the Turkish Touring and Automobile Association-TURİNG.

For temporary import procedures to be carried out for vehicles under YTGGK or YTGGF, the person or the person's representative must apply to the customs authority together with the vehicle so that the vehicle's identity can be verified. An application to the customs authority for the issuance of the temporary traffic registration document must be made within 30 (thirty) days from the date on which these vehicles first enter the Customs Territory of Türkiye. If no application is made to the customs authority within this period, action shall be taken by applying the first paragraph of Article 241 of the Law.

To obtain a Temporary Entry Carnet for Foreign Vehicles or a Temporary Entry Form for Foreign Vehicles, it is necessary to be a foreign national.

Together with the residence permit document obtained from the Directorate General of Migration Management of the Ministry of Interior, these persons are required to submit the document appropriate to their status:

• For those present in Türkiye for employment, a work permit document,
• For students, a certificate of education issued by the administration of the school in which they are enrolled,
• For retirees, a retirement document showing that they retired abroad,

are required.

It refers to license plates bearing the MA-MZ letter series issued by the Directorate General of Security of the Ministry of Interior for vehicles temporarily imported under YTGGK or YTGGF.

There is no age restriction for a vehicle brought in and registered with an MA-MZ license plate.

A vehicle brought in and registered with an MA-MZ license plate may have been registered abroad before or after the date on which the person commenced duty or education.

Vehicles to be brought within this scope are granted a period not exceeding 2 years on each occasion, taking into consideration the duration of the person's residence permit and work permit, as well as the period of education.

In order to extend the permitted period for a vehicle brought under YTGGK or YTGGF, the validity periods of documents such as the work permit and residence permit must have been extended. An application must be made with the extended documents in question and the other required documents: through the guarantor organization to the customs administration for vehicles brought under a temporary entry carnet for foreign vehicles; and directly to the customs administration for vehicles brought under a temporary entry form for foreign vehicles.

If vehicle owners document that the circumstances under which they were granted temporary import entry permission continue to exist, the period during which the vehicles may remain in Türkiye is extended. For extensions granted in this manner, the period granted at one time may not exceed 24 months.

If applications to extend the validity periods of the work permit and residence permit have not been concluded, an application must be made within the permission period to the guarantor organization or the relevant customs administration, together with supporting information and documents showing that the results of the official extension applications are pending.

Such persons must apply to the customs administration within 30 (thirty) days at the latest and complete one of the procedures for taking the vehicle abroad, transferring it, or abandoning it. Otherwise, a penalty is imposed pursuant to Article 238 of Customs Law No. 4458, and the vehicle is taken abroad.

No fee is charged by the Ministry of Customs and Trade for these procedures. However, a fee is charged by the guarantor organization, and information regarding these fees may be obtained from the guarantor organization (from the TURİNG website at www.turing.org.tr).

Vehicles brought under YTGGK or YTGGF may be used in Türkiye by the vehicle owner’s spouse or ascendants or descendants (mother, father, spouse, and children), and by a person resident in the Customs Territory of Türkiye who is employed by the vehicle owner as the vehicle’s driver under a private employment contract. The names of these persons who may use the vehicle other than the vehicle owner must also appear on the vehicle registration certificate.

A vehicle temporarily imported under YTTGK or YTGGF may be transferred to another person who is also entitled to bring in a vehicle under such a document, provided that it is documented that ownership was transferred in the country where the persons have their principal place of residence, or at an embassy or consulate deemed to be part of the territory of that country, and that the vehicle is placed under the supervision of the customs administration.

For a vehicle brought under YTGGK or YTGGF to be transferred to another foreign national, there must have been no change in the conditions relating to the purpose for which the transferor came to Türkiye; and the transferee must have satisfied the condition of being resident abroad as of the date on which they began working or studying in Türkiye, and their employment or studies must have continued without interruption as of the date on which the vehicle is transferred.

Under the Customs General Communiqué on Temporarily Imported Land Vehicles (Serial No:1), dual nationals are not entitled to bring in a vehicle under a temporary entry carnet for foreign vehicles.

Vehicles left with the customs administration or at a custodian parking facility may remain under customs supervision for 3 (three) months from the date on which the vehicle was delivered. An application may be made to the relevant customs administration to extend this period for another 3 months. If there is no judicial or administrative inquiry, examination, investigation, or prosecution concerning vehicles that are not collected within the permitted period or for which no extension application is made, the liquidation provisions apply.

If, after the full periods stipulated in the first and second paragraphs of Article 6 of the Customs General Communiqué on Temporarily Imported Land Vehicles (Serial No: 1) have been used, the person wishes to bring a vehicle into Türkiye again,

• the person must have spent at least 185 days of the preceding 365 days abroad, continuously or intermittently, as of the intended date of entry (must satisfy the condition of being resident abroad),
• the vehicle must have remained abroad continuously for 185 days,
• the person must not have brought any vehicle into Türkiye during this period,

as required.

If the person has previously used the entire 730-day permission period, the following situations apply:

• The person and the vehicle have physically remained abroad for 185 days from the date of departure. In this case, a period of 730 days is granted.
• The vehicle has physically remained abroad for 185 days. However, as of the date on which the person wishes to enter, the person has not spent 185 days of the preceding 365 days abroad. Since the condition of being resident abroad is not satisfied, the person is not entitled to bring in their foreign-plated vehicle temporarily.
• Although the person has been abroad for 185 days as of the date on which they wish to enter again with the vehicle, during this period they entered Türkiye intermittently without a vehicle. The vehicle remained abroad continuously. In this case, the person is granted the full 730-day period.

Example 1-A person who stayed in Türkiye with their vehicle for 730 days and departed abroad on 15.08.2019 is granted a period of 730 days for the vehicle when they return with the vehicle on 20.02.2020, because both the person and the vehicle remained abroad for more than 185 days.

Example 2-A person who entered Türkiye with their vehicle on 18.07.2017 was granted a period of 730 days until 18.07.2019. The person delivered the vehicle to customs on 18.05.2019 and departed abroad, returning on 19.06.2019. Since delivering the vehicle to customs suspends the permission period, the end date of the permission period was postponed to 18.08.2019. After using the entire 730-day period, the person departs abroad with the vehicle on 18.08.2019. When the person wishes to enter again on 19.01.2020, the person satisfies the condition of being resident abroad because they have physically spent a total of 185 days abroad within the preceding 365 days. However, no period may be granted because the vehicle has physically remained abroad for only 154 days. In this case, the person may enter Türkiye again with the vehicle on 19.02.2020.

Example 3- A person who entered Türkiye with their vehicle on 18.07.2017 was granted a period of 730 days until 18.07.2019. After using the entire 730-day period, the person departs abroad with the vehicle on 18.07.2019. The person enters Türkiye again without the vehicle on 19.09.2019 and, after staying for 15 days, departs abroad again. When the person wishes to enter with the vehicle on 19.02.2020, the person satisfies the condition of being resident abroad because they have physically spent a total of 185 days abroad within the preceding 365 days. Since the vehicle has also remained abroad continuously for 185 days, the 15 days that the person spent in Türkiye are not deducted, and a period of 730 days is granted.

Departure from Türkiye Entry into Türkiye Period Spent Abroad Mode of Transport
07.03.2018 05.06.2018 90 Air
15.09.2018 14.12.2018 90 Rail
21.01.2019 45 Road
Total Period Spent Abroad 225 days