What is the Customs Territory of Türkiye (Türkiye Gümrük Bölgesi – TGB)?

Under Article 2 of the Customs Law (Gümrük Kanunu), the Customs Territory of Türkiye covers the territory of the Republic of Türkiye; territorial waters, internal waters and airspace are also included in this territory. Free zones, on the other hand, are regarded as outside the Customs Territory of Türkiye for the purposes of import duties, trade policy measures and customs procedures. Customs warehouses are within the Customs Territory; since goods placed in a warehouse have not yet been released for free circulation, they are kept under customs supervision without payment of import duties.

How is importation defined in customs law?

In its general definition, importation refers to the entry of goods from abroad into the country. In customs law, however, importation takes place when goods coming from outside the Customs Territory are placed under the release for free circulation procedure; not every item entering the territory is deemed imported, and under procedures such as transit, customs warehousing or inward processing, goods may remain without being released for free circulation. In other words, bringing goods into our country’s free zones does not count as “importation”, because the goods have not yet acquired domestic status (millileşme).

Does bringing goods into a free zone count as importation?

No. Although free zones are located within the political borders of Türkiye, they are regarded, in terms of customs status, as outside the Customs Territory of Türkiye. Therefore, bringing goods into a free zone is not treated as an import transaction. However, if goods are brought from a free zone into the Customs Territory of Türkiye, they acquire domestic status through the application of the necessary procedures and formalities.

Does sending goods to a free zone count as exportation?

Yes. Taking goods located within the Customs Territory of Türkiye out to a free zone is regarded as exportation, because the goods are deemed to have left the TGB. This produces the same legal consequence as exporting the goods abroad.

In conclusion, how are importation and exportation defined?

• When goods enter the Customs Territory of Türkiye, this is importation;
  
  

When goods leave the Customs Territory of Türkiye, on the other hand, an export transaction has taken place.