INDOOR PROCESSING REGIME
Inward Processing Regime is a system that provides customs exemption for raw materials or inputs that are required to produce export products by exporting companies and are therefore subject to import customs duty.
Purpose of Inward Processing Permit Certificate ;
By allowing materials that cannot be supplied domestically, or whose production is insufficient and do not meet sufficient standards, to be brought from abroad within the scope of customs exemption, to reduce product input costs, to support exports, to export products to international markets in the export market. to gain strength,
To be able to obtain inputs at international market prices,
To gain competitive power,
By developing the export market and providing export product diversity.
Application conditions
In order to obtain an inward processing permit; It is necessary to be a manufacturer that can certify it with a capacity report.
Only a company that is an exporter-importer can obtain an Inward Processing Permit Certificate provided that it works with a sub-industrialist and uses the sub-industrialist's capacity report.
The export product subject to the certificate can be produced entirely by the enterprise holding the certificate, or it can partially produce it and turn it into a finished product through sub-industrialists and export it through the certificate itself or through another company.
Companies located in the Turkish customs zone (excluding free zones) can apply.
It varies within the framework of the processing processes of the product subject to the application.
Advantages of Inward Processing Permit Certificate
· Exemption from customs duties, VAT, SCT and other taxes and funds on imports,
· Tax, duty and duty exemption, KKDF exemption,
· Not being subject to trade policy measures,
· Domestic purchases can be made within the framework of the VAT Deferment-Cancellation system,
· Ability to carry out domestic sales and deliveries in addition to exports,
· It can be counted as a guarantee discount for taxes to be collected on imports.
