According to paragraph (e) of Article 4 of the Export Regulation published in the Official Gazette dated 6/6/2006 and numbered 26190, real or legal persons who are members of the General Secretariat of the relevant Exporters' Associations, have a tax number, and legal entity status according to the goods to be exported. Partnerships that are authorized to make legal dispositions in accordance with the provisions of the current legislation, although they do not have the right to do so, are defined as exporters.
PART ONE
Purpose, Scope, Basis and Definitions
Objective
ARTICLE 1 - (1) The purpose of this Regulation, within the framework of the Export Regime Decree, to regulate the competent authority and the procedures and principles to be applied in exports in order to ensure that exports are regulated, supported and increased for the benefit of the national economy.
Scope
MATTER 2 - (1) Export operations to be carried out in accordance with the Export Regime Decree, this Regulation and the Undersecretariat of Foreign Trade is affiliated with the Ministry to be published by the communiqués and instructions to be given to those concerned are carried out within the framework.
Basis
MATTER 3 - (1) This Regulation, 22/12/1995 dated 95/7623 No. and dated 95/12/1995 put into effect by the Decision of the Council of Ministers has been prepared based on the Export Regime Decision.
Definitions
ARTICLE 4 - (1) In this Regulation;
a) Connected Transaction: A clearing and settlement transaction between more than two parties,
b) Initiated Transaction:
1) In the foreign state connections made in accordance with the international tenders opened, the written contract indicating that the connection with the buyer organization has been signed by the parties,
2) In free of charge exports, in cases where a customs declaration is required to be issued in accordance with customs legislation, the customs declaration must be registered,
3) Within the framework of general principles, the customs declaration must be approved by the General Secretariat of the Exporters' Associations,
4) In exports subject to registration, the registration is given by the General Secretariat of the Exporters' Unions,
5) (Change: RG-12/7/2008-26934) Consignment exports and exports within the scope of overseas contracting and technical consultancy
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General Principles
In order for the export process to start, exporters must apply to the customs office where the export will be made with the customs declaration approved by the General Secretariat of the Exporters' Associations.
A- Pre-Authorized Export
The export of goods, the export of which is subject to the prior authorization of a certain authority in accordance with international agreements, laws, decrees and other relevant legislation, is carried out by applying the provisions of the export legislation after obtaining prior authorization from the relevant authorities.
B- Registered Export
Goods subject to registration shall be determined by the Communiqué to be published by the Ministry. Before the export of the goods covered by the list of Goods Subject to Registration, the customs declarations must be registered by the General Secretariat of the Exporters' Associations. The period for submission of the customs declaration registered by the General Secretariat of the Exporters' Associations to the customs authorities is thirty days from the date of approval of the General Secretariat of the Exporters' Associations, not to be extended. However, the period of submission to the customs authorities of the customs declarations made to the countries that impose quantity restrictions on the export products of our country, which are approved by deducting the registration notation of the export of the goods within the scope of the restriction, may be determined by the Ministry as shorter or longer than thirty days.
C- Consignment Exports
Consignment export applications shall be made to the General Secretariat of the relevant Exporters' Associations.
Consignment export requests regarding the goods within the scope of the regulations that may be introduced by the Ministry in terms of substance and/or country policy; after the opinion of the Ministry is received
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In the export of hazelnuts and raw leather, a certain fund is taken over the export amounts in order to encourage the export of these products after processing or to prevent them from being exported unprocessed with a low added value. Companies exporting these products are obliged to deposit the required fund amount to the DFIF (Support and Price Stabilization Fund) account.
Among the products included in the fields of activity of our unions, DFIF deduction is made only in raw leather exports.
More detailed information on the subject can be applied to the EXPORTERS' UNIONS.
EXW (EX WORKS) - Delivery on site
It is the delivery method that puts the seller at least at risk. In the form of EXW delivery, it is sufficient for the exporter to have the goods ready in the place (factory, warehouse, etc.) where the goods to be exported will be loaded. The importer assumes all responsibility here. It sends the transportation vehicle to pick up the goods in the exporter's country through its own agency, has the goods loaded, passes them through customs, (if it uses an intermediate carrier, it has the main carrier load them) brings them to its own country and ships them to the place where the goods will be unloaded by passing the customs in its own country. Customs, transportation, shipment, loading, unloading and their costs in both countries belong to the importer.
Transportation: The seller is not obliged to conclude a transportation contract. It can be determined according to the agreement.
Insurance: Insurance procedures are left to the mutual agreement of the parties. There may be no insurance or the buyer or seller may insure according to the agreement.
Mode of transportation: Can be used in all modes of transportation.
FCA (FREE CARRIER) - Delivery to the main carrier
In the FCA form of delivery, the seller loads the goods from his own place to the intermediate carrier, performs customs clearance, delivers them to the carrier at the place determined by the main carrier, and the seller's responsibility ends here. If the loading is at the seller's place, the responsibility belongs to the seller; if it is elsewhere, it belongs to the buyer. For example, the seller loads the goods on the intermediate carrier, passes them through the airport customs and then leaves the loading on the plane to the buyer. If the main carrier is a truck, loading by mutual agreement
General VAT Rate : 20%
Reduced VAT Rate : 10%
Basic Food VAT Rate: 1%
