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Outward Processing activity ; is the provisional export to abroad or to free zones of goods in free circulation for higher level processing, repair or renovation, and to have the products that result from such processes enter into free circulation with implementation of full or partial exemption.
AUTHORITIES THAT GRANT APPROVALS FOR OUTWARD PROCESSING
a) In case the raw materials, auxiliary products, semi-finished goods, finished goods and packaging materials would like to be sent outside the Customs Territory or to free zones for higher level processing, the concerned companies will need to apply to the Undersecretariat and get an Outward Processing Approval Certificate.
b) Melting and processing of mine ores and concentrates; In case goods manufactured from metals and minerals would like to be sent outside the Customs Territory or to free zones for melting and decomposing with the purpose of their renewal, the concerned companies will need to apply to the General Secretariats of Exporter’s Associations to which the Metal Exporter Associations is attached to and get an Outward Processing Approval Certificate.
c) It is necessary for the companies to apply to the Undersecretariat of Customs and obtain permits for goods sent outside the Customs Territory or free zones in accordance with the provisions of warranty, the purpose of repair, to use as packaging material on goods to be imported or due to a manufacturing defect and for the import of replacement goods in their place prior to the export of such goods.
NECESSARY INFORMATION AND DOCUMENTS TO OBTAIN OUTWARD PROCESSING APPROVAL CERTIFICATE
In case the raw materials, auxiliary products, semi-finished goods, finished goods and packaging materials would like to be sent to third countries, are obliged to obtain an Outward Processing Approval Certificate from the General Directorate of Undersecretariat of Foreign Trade.
In order to obtain an Outward Processing Approval Certificate, the companies need to apply to the General Directorate of Exports of Undersecretariat of Foreign Trade with Outward Processing project form, circular of signatories, trade registry gazette and other documents.
CASES FOR WHICH PERMITS FOR OUTWARD PROCESSING APPROVAL IS NOT GRANTED
Outward Processing Approval Certificate is not granted for goods that are under free circulation such as;
- Exports that lead to payment back of paid import taxes or the removal of import taxes which are tied to collateral,
- Prior to their exports and due to their end use, those that have entered free circulation with full exemption and those that carry the necessary conditions for the acceptance of such an exemption,
- Their export requires export tax refunds, or by way of export provides a financial advantage besides tax refunds within the agricultural policy.
NECESSARY INFORMATION AND DOCUMENTS FOR THE CLOSURE OF OUTWARD PROCESSING APPROVAL CERTIFICATE
Companies that have an Outward Processing Approval Certificate apply to the General Secretariat of concerned Exporters Association with the original Outward Processing Approval Certificate, originals of the customs declaration, import list, consumption table for raw-materials related to imported products and other information and certificates, if seen as required, at the latest within one month from the termination of the certificate’s term.
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