Closing Inward Processing Authorization Certificate

Inward Processing Authorization Certificate (DIIB) Closing Process

Inland Processing Permit (DIIB) is a permit given for the processing and export of imported raw materials. When the DIB expires or the transactions are completed, the document must be closed. The closing process requires certain steps and documentation. Here are the general stages of this process:

1. Completion of Import and Export Procedures

• Import Procedures: Completion of all customs procedures for raw materials imported within the scope of DİIB.
• Export Procedures: Completing the export of processed products and receiving customs declarations.

2. Preparation of Relevant Documents

Documents that must be submitted during the closing process are:

• DIB Original: The original copy of the permit.
• Import Declarations: Customs declarations of imported raw materials.
• Export Declarations: Customs declarations of exported products.
• Production and Sales Reports: Production processes of imported raw materials and sales reports of exported products.
• Tax Office Letter: A letter received from the relevant tax office stating that there is no tax debt regarding the imported raw materials.
• Other Documents: Other documents that may be requested by the relevant institutions.

3. Submission of Application

• Application Petition: Preparation of a petition requesting closure and submitting it to the relevant institutions.
• Delivery of Documents and Reports: Preparing the above-mentioned documents completely and submitting them to the relevant institutions.

4. Evaluation Process

• Review: Relevant institutions examine the submitted documents and reports and verify that the transactions are carried out correctly and completely.
• Audit: If necessary, an audit can be carried out in the field and additional information about the documents can be requested.

5. Closing Confirmation

• Approval Letter: The relevant institution sends an official letter stating that the transactions have been completed and the document has been closed.
• Return of the Document: The original copy of the DIB and other documents are returned.

Important points

• Process Follow-up: DİIB's closure process should be followed carefully. Preparing the documents completely and accurately ensures that the process is completed quickly.
• Timely Closing: It is important to start the closing process before the document expires to avoid criminal proceedings.
• Communication: Constant communication should be maintained with relevant institutions and additional documents should be provided when necessary.

Relevant Institutions

• Ministry of Commerce: The main institution where DİIB is regulated and closure procedures are carried out.
• Customs Directorates: Institutions where import and export transactions are carried out and declarations are received.
• Tax Offices: Institutions that control the tax status of imported raw materials.

DİIB closure process is a process that must be carried out meticulously and must be carried out in accordance with the relevant legislation. This process is important as it shows that the company's import and export transactions are managed correctly and the regulations are complied with.