Temporary Import Regime in Turkey: Rights, Obligations, and Legal Risks (2026)

Temporary Import Regime in Turkey | Legal Guide 2026

Learn how Turkey’s temporary import regime works, including full and partial customs-duty relief, guarantees, time limits, re-export obligations, extensions, penalties, and legal remedies

Turkey’s temporary import regime allows certain non-Turkish goods to be brought into the country for a limited purpose and period without becoming permanently available in the Turkish market.

Depending on the type of goods and the intended use, temporary imports may benefit from either full or partial relief from customs duties. The regime is frequently used for professional equipment, leased machinery, exhibition goods, commercial samples, testing devices, production equipment, vehicles, reusable packaging, and goods required for specific projects.

Temporary importation does not mean that goods may freely remain, be sold, transferred, consumed, or modified in Turkey. The importer must comply with the conditions stated in the customs authorization and complete the regime within the prescribed period.

A failure to comply may result in customs duties, import VAT, interest, administrative fines, confiscation risks, and criminal investigations in serious cases.

What Is the Temporary Import Regime in Turkey?

The temporary import regime is a customs procedure under which non-Turkish goods may be used within the Turkish customs territory for a specified period and purpose before being re-exported.

The goods must generally remain identifiable throughout the procedure. Customs authorities should be able to confirm that the goods leaving Turkey are the same goods that were temporarily imported.

The Turkish Ministry of Trade explains that temporary importation may be authorized where the goods can subsequently be assigned another customs-approved treatment or use without losing their identity.

Legal Basis of Temporary Importation

The principal legal framework includes:

• Turkish Customs Law No. 4458
• Turkish Customs Regulation
• Decision No. 2009/15481 on the Implementation of Certain Articles of the Customs Law
• Istanbul Convention on Temporary Admission
• ATA Carnet rules
• Product-specific import and technical legislation
• Administrative guidance issued by the Ministry of Trade

Temporary import procedures must also be assessed together with customs valuation, tariff classification, product safety, licensing, foreign trade, taxation, and anti-smuggling rules.

What Types of Goods May Be Temporarily Imported?

The regime may apply to goods such as:

• Professional equipment
• Construction machinery
• Production machinery
• Testing and measuring devices
• Medical demonstration equipment
• Film and broadcasting equipment
• Exhibition and trade-fair goods
• Commercial samples
• Scientific instruments
• Reusable packaging
• Containers
• Tools used for repair or maintenance
• Goods imported for trials or demonstrations
• Vehicles used under eligible temporary-admission conditions
• Goods supplied under lease or rental arrangements
• Equipment brought for temporary projects

Eligibility is determined according to the goods, user, intended activity, ownership, import purpose, period of use, and whether the goods will undergo processing.

Full Relief from Import Duties

Under temporary importation with full relief, goods may be used in Turkey without payment of customs duties and import taxes, provided that all statutory conditions are met.

Full relief is not available for every product or business arrangement. It generally applies to specific categories of goods and qualifying uses identified in the applicable customs legislation.

Examples may include:

• Professional equipment
• Exhibition goods
• Commercial samples
• Containers and reusable packaging
• Certain means of transport
• Educational, scientific, or cultural materials
• Disaster-relief materials
• Goods imported under an ATA Carnet
• Special-purpose equipment

The importer must prove that the goods and intended use fall within an applicable full-relief category.

Partial Relief from Import Duties

Goods that do not qualify for full relief may, in appropriate cases, be placed under temporary importation with partial relief.

Under partial relief, customs duties are generally calculated periodically according to the length of time the goods remain under the regime.

The amount payable is commonly calculated as a percentage of the customs duties that would have been payable if the goods had been released for free circulation on the date of temporary importation.

Partial relief is often relevant to:

• Leased industrial machinery
• Commercial equipment
• Construction machinery
• Equipment used in long-term projects
• Goods imported under rental contracts
• Assets temporarily used for revenue-generating activities

The total customs duty collected under partial relief cannot ordinarily exceed the amount that would have been payable under permanent importation.

Full Relief vs Partial Relief

The distinction is critical.

Full Relief

Under full relief:

• Customs duties are not paid during lawful temporary use.
• The goods must fall within a specified exemption category.
• The use and user may be restricted.
• A customs guarantee may still be required.
• Re-export remains mandatory unless another lawful procedure is completed.

Partial Relief

Under partial relief:

• Periodic customs duty becomes payable.
• The goods may be used for broader commercial purposes.
• A guarantee is generally required.
• The importer must comply with the authorized duration.
• Permanent importation may later be considered where legally possible.

Choosing the wrong relief category may create retroactive tax and penalty exposure.

Is Customs Authorization Required?

Yes. Temporary importation generally requires customs authorization.

Authorization may be granted through:

• A standard written customs declaration
• A simplified application
• An oral declaration in limited cases
• An ATA Carnet
• Another document accepted as a customs declaration

The application should explain:

• Identity of the importer
• Identity of the owner
• Detailed description of the goods
• Tariff classification
• Customs value
• Country of origin
• Intended use
• Place of use
• Requested duration
• Method of identifying the goods
• Whether full or partial relief is requested
• Planned method of terminating the regime

Customs authorities may reject an application where the intended use is unclear, identification is impossible, documents are inconsistent, or the conditions for relief are not satisfied.

Customs Guarantee Requirements

Temporary imports commonly require a guarantee covering potential customs duties and other public charges.

The Ministry of Trade states that goods temporarily imported with full relief are generally subject to a guarantee equal to the import duties that may become payable, although specific statutory exemptions exist.

A guarantee may take forms such as:

• Cash deposit
• Bank guarantee letter
• Comprehensive customs guarantee
• Guarantee provided through an ATA Carnet system
• Other legally accepted security

The amount and type of guarantee depend on:

• Customs value
• Tariff classification
• Customs duty rate
• Import VAT
• Additional customs duties
• Anti-dumping duties
• Other financial obligations

Incorrect customs valuation can significantly increase the required guarantee.

When Is a Guarantee Not Required?

Certain goods and procedures may qualify for an exemption from the guarantee requirement.

Possible examples include goods:

• Declared orally under qualifying circumstances
• Covered by specific international arrangements
• Imported by public institutions in eligible cases
• Covered by statutory guarantee exemptions
• Entering under an ATA Carnet guarantee chain

Guarantee exemption should never be assumed. It must be confirmed under the specific provision applicable to the goods.

How Is the Temporary Import Period Determined?

The customs authority determines the period within which the goods must be re-exported or placed under another authorized customs procedure.

The period depends on:

• Purpose of importation
• Nature of the goods
• Duration of the project
• Contractual period
• Type of relief
• Specific statutory time limits
• Practical period required for the authorized use

Some categories have specific maximum periods. In other cases, customs authorities determine a reasonable period within the applicable legal limits.

The validity period of a commercial contract does not automatically determine the customs deadline.

Can the Temporary Import Period Be Extended?

An extension may be available where legitimate circumstances prevent completion of the procedure within the original period.

Possible grounds include:

• Project delays
• Extended exhibition dates
• Technical problems
• Repair requirements
• Force majeure
• Transportation delays
• Contract extensions
• Administrative obstacles
• Court or government restrictions

The extension request should normally be filed before the customs deadline expires.

Supporting evidence may include:

• Revised project contract
• Correspondence between the parties
• Transportation records
• Technical reports
• Force-majeure documentation
• Fair or exhibition documents
• Updated work schedule
• Reasoned legal petition

An extension is not automatic. Continuing to use the goods after the authorized period without approval may create a customs debt and penalty risk.

Rights of the Temporary Importer

A lawful temporary importer may have the right to:

• Use eligible foreign goods in Turkey temporarily
• Benefit from full or partial customs-duty relief
• Request an extension
• Re-export the goods
• Transfer goods to another customs procedure where permitted
• Apply for permanent importation where legally possible
• Recover or release the customs guarantee after proper discharge
• Challenge unfavorable customs decisions
• Request correction of customs declarations
• File an administrative objection
• Bring a case before the competent Tax Court

These rights must be exercised within the applicable procedural deadlines.

Main Obligations of the Importer

The importer must generally:

• Use the goods only for the authorized purpose
• Keep the goods at the authorized location
• Prevent unauthorized sale or transfer
• Preserve the goods’ identity
• Maintain serial numbers and customs seals
• Keep customs and commercial records
• Permit customs inspections
• Observe the authorized time limit
• Pay partial-relief duties where applicable
• Notify customs of material changes
• Re-export the goods
• Close the customs procedure correctly

Temporary import authorization is based on the declared facts. A change in ownership, user, location, purpose, or condition of the goods may require prior customs approval.

Identification of Temporarily Imported Goods

Customs must be able to identify the goods when they are re-exported.

Identification methods may include:

• Serial numbers
• Chassis numbers
• Model numbers
• Photographs
• Technical descriptions
• Customs seals
• Manufacturer markings
• Sample analysis
• Quantity and weight records
• Inventory lists

Where goods cannot be individually identified, temporary importation may be refused or subjected to additional controls.

Can Temporarily Imported Goods Be Sold in Turkey?

Not directly.

Goods placed under temporary importation cannot ordinarily be sold or permanently transferred in Turkey without first completing the required customs procedures.

Before a lawful domestic sale, it may be necessary to:

• Terminate the temporary import regime
• File a release-for-free-circulation declaration
• Pay customs duties
• Pay import VAT
• Pay additional financial obligations
• Obtain import licenses
• Complete product safety controls
• Satisfy conformity and labeling requirements

A private sales contract does not, by itself, legalize the customs status of the goods.

Selling temporarily imported goods without customs approval is one of the most serious compliance risks.

Can the Goods Be Transferred to Another User?

Transfer to another person or company may require prior customs permission.

Customs authorities may examine whether:

• The new user is eligible
• The goods will continue to be used for the approved purpose
• The guarantee remains sufficient
• Customs supervision can continue
• The authorization must be amended
• A new declaration is necessary

Unauthorized transfer may be treated as a breach of the temporary import regime.

Can Temporarily Imported Goods Be Repaired?

Routine maintenance required to preserve the goods may be allowed depending on the authorization.

However, substantial processing, manufacturing, improvement, transformation, or alteration may be incompatible with temporary importation.

Goods imported for processing may need to be placed under another customs procedure, such as inward processing.

The distinction between maintenance and processing is important. A repair that changes the technical characteristics or commercial value of the goods may trigger additional customs consequences.

Can Temporarily Imported Goods Be Consumed?

Temporary importation generally requires re-export of the imported goods.

Consumable goods are therefore usually unsuitable for the regime unless a specific provision applies.

Fuel, food, promotional materials, disposable components, samples consumed during testing, and goods distributed free of charge may require normal import procedures.

An item cannot usually be treated as temporarily imported where its intended use necessarily results in total consumption.

How Is the Regime Properly Terminated?

The temporary import regime may be discharged through:

• Re-exportation
• Release for free circulation
• Placement under another customs procedure
• Entry into a free zone
• Placement in a customs warehouse
• Destruction under customs supervision
• Abandonment to customs, where accepted

The most common method is re-exportation.

The importer should ensure that:

• The correct customs declaration is filed
• All goods are presented
• Serial numbers match
• Customs records are closed
• Partial-relief duties are paid
• The guarantee is released
• Evidence of exit is retained

Physically removing goods from Turkey does not always close the customs file unless the customs formalities are completed correctly.

Re-Export Obligations

Re-export must generally occur:

• Within the authorized period
• Through an authorized customs office
• With reference to the original temporary import declaration
• Under customs supervision
• With identification of the goods

The exporter should retain:

• Exit declaration
• Transport document
• Customs confirmation
• Border-exit records
• Warehouse-release documents
• ATA Carnet re-export voucher, where applicable

A failure to prove re-export may cause customs to treat the goods as remaining unlawfully in Turkey.

What Happens to the Customs Guarantee?

The guarantee is generally released after customs confirms that:

• The goods were properly re-exported
• The declaration was discharged
• All partial-relief duties were paid
• No customs debt remains
• No investigation or penalty proceeding is pending
• All conditions of the authorization were fulfilled

Delays in guarantee release may arise from missing exit records, mismatched serial numbers, incomplete declarations, unpaid charges, or pending customs inspections.

Customs Valuation of Temporary Imports

Even where customs duties are fully relieved, the goods must generally have a defensible customs value.

The declared value affects:

• Guarantee amount
• Potential customs debt
• Partial-relief calculation
• Import VAT exposure
• Administrative penalties
• Insurance and liability assessment

Free-of-charge goods, leased goods, and related-party transactions require particular care.

A zero-value invoice is not automatically acceptable merely because no purchase price has been paid.

Tariff Classification

The importer must correctly determine the customs tariff code, commonly referred to in Turkey as the GTIP.

Classification affects:

• Customs duty rate
• Guarantee amount
• Partial-relief charges
• Product safety controls
• Import permits
• Anti-dumping duties
• Surveillance measures
• Additional financial obligations

A temporary import declaration does not remove classification responsibility.

Product Safety and Technical Regulations

Temporary import relief does not automatically exempt goods from:

• Product safety rules
• TAREKS controls
• CE-marking requirements
• Technical standards
• Health regulations
• Environmental rules
• Radio and telecommunications approvals
• Medical-device controls
• Chemical restrictions

Exemptions may exist for exhibitions, testing, demonstrations, or professional use, but they must be verified in advance.

Customs-duty relief and product-safety compliance are separate legal issues.

Temporary Importation of Machinery

Foreign machinery is commonly imported temporarily for:

• Construction projects
• Industrial installation
• Energy projects
• Mining operations
• Technical testing
• Maintenance work
• Infrastructure contracts
• Demonstrations
• Leasing arrangements

Important issues include:

• Ownership
• Rental agreement
• Project duration
• Customs value
• Serial number
• Place of use
• Operator
• Maintenance
• Partial-relief duties
• Re-export deadline

Machinery remaining in Turkey after project completion can create substantial customs liability.

Temporary Importation of Leased Equipment

Leasing does not automatically qualify equipment for full relief.

Commercially leased goods are often evaluated under partial relief unless a specific full-relief provision applies.

The leasing documents should clearly show:

• Lessor and lessee
• Ownership
• Rental period
• Rental price
• Permitted use
• Equipment description
• Serial numbers
• Return obligation
• Insurance
• Transportation responsibility

Customs authorities may compare the lease duration with the requested temporary import period.

Temporary Importation for Trade Fairs

Goods entering Turkey for exhibitions or trade fairs may qualify for full relief or entry under an ATA Carnet.

Examples include:

• Display products
• Demonstration machinery
• Exhibition stands
• Professional presentation equipment
• Samples
• Marketing materials

Goods sold, consumed, distributed, or given away during the event may require separate import procedures.

Temporary Importation Under an ATA Carnet

A valid ATA Carnet may serve as the customs document and authorization for eligible temporary imports.

The ATA Carnet is commonly used for:

• Professional equipment
• Commercial samples
• Exhibition goods
• Trade-fair materials

The carnet holder must:

• Present the carnet at entry
• Obtain customs endorsement
• Preserve the goods
• Respect the carnet validity period
• Present the carnet at re-export
• Obtain exit confirmation

Failure to complete the re-export endorsement may result in claims through the ATA guarantee chain.

Temporary Importation of Vehicles

Temporary import rules for vehicles vary depending on:

• Whether the vehicle is for private or commercial use
• Residence status of the user
• Vehicle ownership
• Registration country
• Intended use
• Duration of stay
• Transport activity

The Ministry of Trade states that eligible foreign-plated private vehicles may, under the applicable residence conditions, remain in Turkey for a maximum period of up to 730 days.

Private-use vehicle rules should not be confused with commercial temporary importation of machinery or transport equipment.

Legal Risks of Missing the Re-Export Deadline

Failure to re-export within the authorized period may result in:

• Customs debt
• Import VAT
• Additional customs duties
• Interest or late-payment charges
• Administrative fines
• Loss of guarantee
• Confiscation proceedings
• Anti-smuggling investigation
• Restrictions on future customs authorizations

The legal consequences depend on the facts, duration of delay, type of goods, and whether the breach was voluntary or caused by force majeure.

Unauthorized Use Risk

Goods may not be used outside the authorized purpose.

Examples of unauthorized use include:

• Using exhibition machinery in commercial production
• Renting professional equipment to third parties
• Moving equipment to an unauthorized location
• Using a private vehicle for commercial transport
• Selling commercial samples
• Allowing unauthorized persons to use imported equipment

Customs authorities may regard such conduct as a violation even where the goods are eventually re-exported.

Risk of Customs Debt

A customs debt may arise where:

• Conditions for relief are violated
• Goods are not re-exported
• Goods are sold
• Goods are unlawfully transferred
• Goods are consumed
• The period expires
• Authorization conditions are breached
• The declaration contains incorrect information

The debtor may include the authorization holder, declarant, importer, or other persons involved in the breach, depending on the circumstances.

Administrative Penalties

Customs penalties may be imposed for:

• Incorrect tariff classification
• Understated customs value
• Missing documentation
• Unauthorized use
• Late re-export
• Unauthorized transfer
• Failure to present goods
• Breach of customs seals
• Incorrect declaration
• Failure to close the regime

Penalty exposure must be assessed separately from the customs debt itself.

Anti-Smuggling Risks

Serious violations may trigger an investigation under Turkish anti-smuggling legislation.

High-risk conduct includes:

• Selling goods without customs clearance
• Concealing temporary imports
• Using false documents
• Substituting different goods at re-export
• Removing customs seals
• Falsifying serial numbers
• Fraudulently claiming full relief
• Using temporary importation to avoid permanent import taxes

Criminal liability depends on intent, conduct, documentation, and the specific legal characterization of the case.

Force Majeure and Unexpected Events

Goods may not be re-exported on time because of:

• Accident
• Fire
• Theft
• Natural disaster
• War
• Government restriction
• Technical breakdown
• Court order
• Transport disruption

The importer should immediately notify customs and submit supporting evidence.

Waiting until after the deadline may weaken the importer’s legal position.

What If the Goods Are Lost or Destroyed?

The consequences depend on how the loss or destruction occurred.

Customs may request:

• Police report
• Fire report
• Insurance assessment
• Expert report
• Technical evidence
• Destruction certificate
• Court record
• Customs supervision documents

Loss or destruction does not automatically eliminate customs liability.

Where goods are destroyed under customs supervision, the regime may be discharged subject to applicable rules.

Administrative Objection Against Customs Decisions

Customs decisions concerning temporary importation may generally be challenged under the administrative objection procedure established by Customs Law No. 4458.

Disputed decisions may include:

• Rejection of temporary import authorization
• Refusal of full relief
• Guarantee assessment
• Customs valuation
• Tariff classification
• Refusal of extension
• Customs debt assessment
• Administrative penalty
• Refusal to release the guarantee

Administrative deadlines are strict. Customs objections under Article 242 are generally filed within 15 days from notification of the relevant decision.

Customs Settlement

Where legally available, customs settlement may provide an alternative route for resolving disputes concerning customs duties and penalties.

Settlement should be evaluated carefully because:

• Application deadlines are short
• Not every dispute qualifies
• Settlement may affect objection and litigation rights
• The legal and financial consequences should be calculated in advance

A settlement request should not be filed without reviewing the underlying customs assessment.

Litigation Before the Tax Court

Following the administrative stage, customs disputes may be brought before the competent Tax Court.

Possible claims may concern:

• Unlawful customs duties
• Import VAT
• Partial-relief calculations
• Administrative fines
• Rejected extensions
• Unlawful guarantee retention
• Incorrect customs valuation
• Incorrect tariff classification
• Breach allegations

Evidence commonly includes customs declarations, authorization documents, invoices, contracts, technical reports, serial-number lists, correspondence, transport documents, and re-export records.

Common Mistakes Made by Foreign Companies

Foreign businesses frequently make the following mistakes:

• Assuming temporary importation is automatic
• Selecting full relief without legal eligibility
• Underestimating the customs value
• Using an incorrect GTIP code
• Failing to provide a guarantee
• Missing the re-export deadline
• Applying for extension too late
• Selling the goods without customs clearance
• Moving goods without permission
• Allowing another company to use the goods
• Failing to retain re-export evidence
• Confusing ATA Carnet rules with ordinary temporary importation
• Ignoring product-safety requirements
• Assuming a lease automatically creates customs relief
• Failing to close the customs file

Temporary Import Compliance Checklist

Before shipment, the importer should verify:

• Correct customs procedure
• Full or partial relief eligibility
• GTIP classification
• Customs value
• Guarantee amount
• Required permits
• Product safety obligations
• Import purpose
• Authorized user
• Place of use
• Identification method
• Requested duration
• Extension strategy
• Re-export plan
• Recordkeeping system
• Exit customs office
• Contractual allocation of customs risks

2026 Current Legal Assessment

As of 2026, temporary importation in Turkey remains a highly document-sensitive customs procedure.

Customs authorities continue to focus on:

• Electronic declaration records
• Customs valuation
• Serial-number matching
• Authorized use
• Guarantee sufficiency
• Product safety
• Re-export deadlines
• Proper discharge of the procedure

The Ministry of Trade’s current guidance confirms that guarantees are generally required for goods temporarily imported with full relief unless a specific exemption applies.

Foreign companies should not ship goods before determining whether the transaction qualifies for full relief, partial relief, ATA Carnet treatment, inward processing, or permanent importation.

A pre-import legal and customs review is considerably less costly than correcting an expired or improperly used temporary import authorization.

Frequently Asked Questions

1. What is temporary importation in Turkey?

It is a customs procedure allowing eligible foreign goods to be used in Turkey temporarily before re-exportation.

2. Are customs duties payable on temporary imports?

Full relief may eliminate customs duties, while partial relief may require periodic payment depending on the duration of use.

3. Is a customs guarantee required?

Generally yes, unless a specific statutory exemption or international guarantee arrangement applies.

4. Can temporarily imported goods be sold in Turkey?

Not without first completing the required permanent import and customs procedures.

5. Can the temporary import period be extended?

Yes, where legally justified and approved by customs, preferably through an application filed before the original deadline expires.

6. What happens if the goods are not re-exported?

Customs duties, import VAT, interest, fines, guarantee claims, and potentially more serious legal consequences may arise.

7. Can temporarily imported goods be transferred to another company?

Only where customs rules permit and the necessary authorization or amendment is obtained.

8. Can leased machinery qualify for full relief?

Not automatically. Many commercial leasing arrangements may fall under partial relief unless a specific full-relief provision applies.

9. Does temporary import relief eliminate product-safety requirements?

No. Product safety, technical conformity, licensing, and TAREKS obligations must be assessed separately.

10. Can a customs decision be challenged?

Yes. Administrative objection, settlement where available, and Tax Court litigation may be considered within the applicable deadlines.

Client-Focused Legal Support

The temporary import regime can provide substantial financial and operational advantages, but minor procedural errors may create significant customs debts and penalties.

Fırat Fesih Kaya Law Office advises foreign companies, equipment owners, leasing businesses, contractors, exhibitors, manufacturers, and international investors on temporary importation procedures in Turkey.

Lawyer Fırat Fesih Kaya provides legal assistance regarding full and partial customs-duty relief, customs guarantees, ATA Carnets, deadline extensions, re-export procedures, customs penalties, administrative objections, customs settlement, and Tax Court litigation.

Phone: +90 312 434 22 22
Mobile: +90 532 769 22 22
Email: info@firatfesihkaya.av.tr
Website: firatfesihkaya.av.tr

This article is provided for general informational purposes and does not constitute legal advice. Temporary import eligibility and legal consequences should be assessed according to the specific goods, intended use, customs value, tariff classification, user, contractual structure, and legislation applicable on the import date.