The transit regime applies to goods transported from one location to another within the Turkish Customs Territory. It is valid for goods that have completed export-related procedures, are not subject to import duties or trade policy measures, and have not entered free circulation. Customs authorities allow the transportation of goods under this regime in specific ways. For example, it permits transit from one foreign country to another, as well as from a foreign country to Turkey or from Turkey to a foreign country. It is also used for transportation between customs offices within Turkey.
When goods are transported by road under the transit regime, certain instructions regarding customs duties may apply. However, this requirement does not exist for rail, air, or sea transport, except in special cases where customs duties must be paid.
The transit regime is defined in Article 84 of the Customs Law. It is used for transporting goods that have completed export customs procedures and are not subject to import duties or trade policy measures.
Customs authorities allow goods under the transit regime to be transported in specific ways. For example, machinery loaded in Germany can transit through Turkey to Iran, or goods from Ukraine can enter Turkey via Bulgaria under the transit regime.
Documents Used in the Transit Regime
Goods transported under the transit regime require specific documents, including:
These documents must be submitted to the destination customs office, and the regime ends upon delivery. Proper documentation ensures smooth processing and compliance with the regime.
Violations of Transit Regime Rules
Goods moved within the Turkish Customs Territory must comply with transit regime rules. Violations can result in penalties. For example:
Customs Regulation on Transit Regime
The Customs Regulation governs the movement of goods under official supervision across at least one border. It emphasizes the accuracy of declarations, authenticity of documents, and compliance with obligations. Goods must be presented intact and within the prescribed time limits.
Compliance with transit regime rules is crucial for smooth operations and avoiding penalties. Customs offices oversee the process from departure to arrival, ensuring proper documentation and payment of duties when required.