Inward Processing Permit (DIIB) Closing Process
Inward Processing Permit (DIIB) is a permit issued for the processing and export of imported raw materials. When the DIIB period expires or the transactions are completed, the document must be closed. The closing process requires certain steps and documents. Here are the general stages of this process:
1. Completion of Import and Export Transactions
Import Transactions: Completion of all customs procedures for imported raw materials within the scope of DIIB.
Export Transactions: Completion of export of processed products and receipt of customs declarations.
2. Preparation of Relevant Documents
The documents that must be submitted during the closing process are as follows:
DIIB Original: 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 from the relevant tax office stating that there is no tax debt regarding imported raw materials.
Other Documents: Other documents that may be requested by the relevant institutions.
3. Application
Application Petition: Preparation of a petition requesting closure and submission to the relevant institutions.
Delivery of Documents and Reports: Preparation of the above-mentioned documents in full and submission to the relevant institutions.
4. Evaluation Process
Review: Relevant institutions verify that the transactions have been completed correctly and completely by examining the submitted documents and reports.
Inspection: If necessary, an inspection may be conducted on site and additional information regarding the documents may be requested.
5. Closure Approval
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 DİİB and other documents are returned.
Important Points
Process Follow-up: The closure process of the DİİB should be followed carefully. Complete and correct preparation of the documents ensures that the process is completed quickly.
Timely Closure: Starting the closure process before the document expires is important to avoid penalties.
Communication: Constant communication should be maintained with the relevant institutions and additional documents should be provided when necessary.
Relevant Institutions
Ministry of Trade: The main institution where the DİİB is organized and the closure processes are carried out.
Customs Directorates: Institutions where import and export transactions are carried out and declarations are received.
Tax Offices: Institutions where the tax status of imported raw materials is checked.
The DİİB 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 in terms of showing that the company's import and export transactions are managed correctly and that the legislation is complied with.
