PART THREE
GOODS, RENTAL AND SERVICE AGREEMENTS AND TARIFF IN THE REGION
FIRST PART
Exported and Imported Goods and Transit Goods Transportation
Exported Goods
Article 30- (Amended, Official Gazette dated 22.04.2010 and numbered 27560) Goods shipped from Turkey to the Region are subject to the foreign trade regime and are deemed to have been exported according to this regime. Foreign trade regime is not applied between the Zone and other countries and Free Zones. It is free to send goods and provide services from the region abroad. Goods can be sent from the region to abroad and Turkey for further processing. With the approval of the Regional Directorate or the Regional Directorate, the total invoice amount as a party does not exceed 5,000 USD or its equivalent in Turkish Lira. or the goods originating from Turkey brought to the Region by the User may not optionally be subjected to export process. Free Zones, until the date of full membership to the European Union, are considered outside the Customs Territory of Turkey in terms of customs regimes, and are considered as the Customs Territory of Turkey in terms of the application of origin provisions.
Certificates of origin and status of the goods removed from the regions are issued and approved by the authorities stipulated by the legislation, within the framework of the Customs Legislation and the provisions of international agreements, without seeking membership. These documents are visaed by the Free Zone Customs Authorities. Imported Goods and Transit/Transfer Goods Transportation
Article 31- Goods shipped from the region to Turkey are subject to the foreign trade regime and are deemed to have been imported according to this regime. Foreign trade regime is not applied between the Zone and other countries and Free Zones. The entry and exit of the goods subject to Transit/Transfer transportation is made with the permission of the Regional Directorate. Goods passing/passed through the Zone to go from a foreign country to another foreign country, or from Turkey to a foreign country or to come to Turkey from a foreign country, are considered as "Transit" in the Zone. The transit status of the transit/passed goods is not changed by being transferred, landed or staying for a while in the Free Zone. The shipment of goods brought from a foreign country to a Free Zone port by sea, air, rail and road, to a foreign port or another Free Zone port by sea is considered as "Transfer".
SECOND PART
Goods that are forbidden to be brought into and out of the zone or that require a special mechanism/structure
Article 32- (Amendment; Official Gazette dated 27.03.2001 and numbered 24355) (Amended, Official Gazette dated 22.04.2010 and numbered 27560) It is prohibited to bring firearms and their ammunition, radioactive materials, hazardous and toxic wastes and other goods determined by the Undersecretariat to the Regions. . Substances that are flammable, explosive, flammable, increase combustion or dangerous for the goods they are combined with can be brought to the zones, provided that there are special mechanisms or structures. The entry and exit of drugs, psychotropic substances and their related chemicals and their preparations in free zones are subject to the provisions of national and international legislation applied by the Ministry of Health.
Entry and Exit of Goods into the Zone
Article 33- The procedures and principles regarding the entry and exit of the goods to the Zone are regulated by the circular/communiqué to be issued by the General Directorate. Flow of Goods Between the Zone and Other Destinations Article 34- Goods that are addressed to the Free Zone but are unloaded to a place that is not included in the Zone for any reason, or goods that are addressed to a destination that does not belong to the Zone, but are unloaded to a place included in the Zone, are delivered to the destination to which they are addressed by the Customs Administration. It is sent in the fastest way under the supervision and control. However, the goods sent by giving the Zone address are transferred to the Free Zone as soon as possible. However, if the goods with a free zone address arrive in the Zone and are stored in a customs warehouse or another place due to lack of space, when they are sold to the country with temporary acceptance or when they are brought into the country or sent abroad, these goods will be subject to the provisions of the free zone. This practice is terminated when the regional warehouses are sufficient. The temporary entry of the equipment, tools and materials required for the loading, unloading, transportation and other operations of the goods in the Zone is permitted by the Customs Administration, in line with the written request of the Zone Directorate, by registering it in the "Entry-Exit Book" kept by the Customs Enforcement Directorate.
In case the goods with an address or departure from the Free Zone and arriving or departing by sea, are brought or taken from a nearby port although the Zone does not have a pier to the sea or has a port, its connection with the Zone, registered by the Free Zone Customs Directorate and issued and registered by the Zone Directorate, is the "Free Zone Transaction Form". It is provided by taking it directly from the ship to the Zone or taking it from the Zone to the ship, accompanied by the officer to be assigned by the Customs Administration, without the need to issue a "Transit Declaration". The distance between the place where the ship is located and the Zonethe corridor is considered a Free Zone. The shipment of goods between the physically separated parts of a Free Zone is made under customs supervision. In order to transfer the dangerous goods arriving and departing by air to the free zones inside or at the border of the airports in special containers and to the Free Zone aircraft, with vehicles to be kept ready without waiting on the apron. or Provides the necessary coordination with the Operator, Airport and Customs Authorities.
Sale or Transfer of Goods
Article 35- Users make wholesale sales from the Region to abroad or to Turkey. Users and companies that rent warehouses in the Zone may make wholesale sales or transfer their goods to other Users in the same Zone, provided that they notify the Zone Directorate in writing. Clause 2 (Repealed; Official Gazette dated 20.07.1995 and numbered 22349) Responsibility for the Goods in the Zone Article 36- Users operating in the Zone are liable to the Regional Directorate for loss of their goods or any deficiency in number, type and weight, and changes in the quality of the goods. If the users prove the existence of a loss or defect arising from the nature of the goods or that this difference has arisen due to force majeure, this responsibility is eliminated. In the goods in the region; Except for normal operations, natural wear, wastage or similar reasons, in case a deficiency or an unexplained excess is detected, the relevant User, Operator or B.K.İ. notifies this situation in writing to the Regional Directorate and fulfills the necessary obligations.
Goods and Wastes that Require Disposal
Article 37- (Amendment, Official Gazette dated 29.06.2003 and numbered 25153) Under the chairmanship of the Regional Directorate, the Customs and Customs Enforcement Directorates, the Ministry of Environment and the Operator or B.K.İ. to destroy the goods determined by the Regional Directorate to be taken out of the zone for reasons or to be harmful to the goods of other users or to be incompatible with the health rules. The decision is made by the commission, which includes officials and, when necessary, an expert who is appointed by the Regional Directorate and who has expertise on the goods. The destruction of these goods, which are decided to be destroyed by the Commission, is requested in writing by the Regional Directorate. It is essential that this request begins to be fulfilled within 24 hours from the date of notification.
If the destruction of the goods is not initiated by the user, the destruction process is carried out by the Operator or B.K.İ. is carried out by. All expenses incurred are recourse to the user. In the event that there is no disposal site in the zone, these goods are delivered to the public officials related to the cleaning service outside the zone or to the private persons engaged in the cleaning service outside the zone, by the Operator or the B.K.İ. Destroyed goods are deleted from the user's inventory records. Customs and Customs Enforcement Directorates, Ministry of Environment, Operator or B.K.İ. The decision is made by a committee of representatives. Wastes deemed appropriate to be removed from the zone (container, packaging materials, scraps, garbage, domestic wastes, etc.) Operator or B.K.İ. It is delivered to the public officials in charge of cleaning services outside the region or to private persons doing this work, under the supervision of Customs Administration officials. If a fee is requested by these authorities for the removal of waste from the area, these fees are paid by the relevant users. If the destruction of the said materials is necessary, the destruction process is carried out within the framework of the procedures and principles specified in the above paragraphs.
(Additional paragraph, Official Gazette dated 22.04.2010 and numbered 27560) In regions with ports and/or shipyard operations, waste collection and disposal from ships is carried out in accordance with the provisions of the Regulation on Waste Collection from Ships and Waste Control. (Amended, Official Gazette dated 22.04.2010 and numbered 27560) Hazardous wastes, on the other hand, are disposed of in accordance with the provisions of the legislation on the control of hazardous wastes. Abandoned and Scattered Goods Article 38- Goods left or abandoned on parcels that do not belong to any User in the Zone, under the supervision and control of the Zone Directorate, are handled by the Operator or B.K.İ. and is recorded in the registry to be kept in this regard and liquidated in accordance with Article 52 of the Regulation. Goods scattered from their packages during loading, unloading, transportation and other operations, spilled and left over after repackaging, the owner of which is determined by the Operator or the B.K.İ. by collecting sweepIt is delivered to the owners if the costs of packaging and repackaging are paid by the User. Otherwise, it is subject to the abandoned goods process.
Damaged Goods
Article 39- Person or institution officials who carry out the loading and unloading works of the Operator or BKI, and the ship captain, by the Zone Directorate, for the suspicious goods that are found to be in damaged packaging or tampered with, both while being brought into or removed from the Zone and being processed within the Zone, The goods are classified, counted or weighed and repackaged by forming a three-person commission consisting of the agent and the carrier or its representatives. The insurer or its representative who insures the transport of the goods may also participate in this commission. The situation is determined with a report and reported to the Regional Directorate. In the report, the excess or deficiencies detected in the goods are determined. In case of deficiency or excess, the ship's captain, agent, shipper or user, depending on the situation, is held responsible in accordance with the provisions of Article 36 of the Regulation. Unclaimed goods are considered abandoned goods and are treated in accordance with the provision of Article 38.
PART FOUR
PRIVATE ACCOUNT, FREE ZONE REVENUES, RENTAL AGREEMENTS
FIRST PART
Special Account and Free Zone Revenues
Private Account
Article 40- (Amended, Official Gazette dated 17.08.2002 and numbered 24849) For special account revenues, main accounts are opened by the Undersecretariat at the Central Bank of the Republic of Turkey in Turkish Lira, US Dollars or other foreign currencies on behalf of the Head Office and each Regional Directorate. In addition, by the General Directorate, secondary and, if necessary, temporary accounts for each income item in Turkish Lira, US Dollars or other foreign currencies are opened in banks in the center, by regional directorates, in banks, primarily in the public banks in the regions, and in banks located in the nearest location to the region, if there is no bank in the region.
(Amended, Official Gazette dated 22.04.2010 and numbered 27560) From the collections made by the relevant bank branches in the regions, to the Operator or BKIs, daily income share transfers made pursuant to the contracts within the scope of the Law Article 7, and the income share paid in accordance with the Provisional Article 4 of the Law. In the Free Zones, in order to compensate the loss of revenue share in the operating contracts of BKIs, the amounts calculated over the transactions corresponding to 1 per thousand on the CIF value of the goods brought to the region from abroad and 9 per thousand on the FOB value of the goods brought from the region to Turkey on a monthly basis by the Regional Directorates, are deducted from the relevant account. After the transfers are made until the end of the next month, the remaining amounts are transferred to the accounts at the Central Bank of the Republic of Turkey within five working days. The amount remaining after deducting the amounts collected in the Central Bank of the Republic of Turkey accounts, the transfers to the relevant BKIs of the amounts that cannot be transferred from the relevant Regional Directorate accounts pursuant to the instructions of the General Directorate, and other refunds, is determined by the Central Bank of the Republic of Turkey as of weekends, without the need for a new instruction. As a result of the conversion process to be made based on the bank's foreign exchange buying rate for foreign currency income, it is deposited in Turkish Lira to the account of the central accounting office that makes the central payments. Special Account status sheets prepared monthly by the Central Bank of the Republic of Turkey are sent to the Undersecretariat. The entire amount deposited in the central accounting account is recorded as income in the budget. Free Zone Revenues and Non-Collection Cases Article 41-(Amendment, Official Gazette dated 22.04.2010 and numbered 27560) The revenues of the special account and the cases in which collections will not be made to this account are regulated as follows:
a) Fees to be collected in return for licenses and permit documents specified in subparagraph (a) of the first paragraph of Article 7 of the Law:
1) Operating License application fees to be collected in applications to be made to the General Directorate to obtain an Operating License,
2) Fees to be charged in case the Operating License is lost, worn out or reissued for other reasons,
3) Fees to be collected in applications to the Regional Directorate to obtain an Open Space Usage Certificate,
4) Fees to be collected in applications to the Regional Directorate to obtain a Warehouse Usage Certificate,
5) Fees to be charged for the issuance of the Entry Permit, and in case of re-issue due to the loss of this document and the Special Permit, are deposited to the special account in advance.
b) Provisions Regarding Special Account Fees Regarding Goods Movements in the Regions and Contract Manufacturing, Maintenance Repair and Advanced Labor Activities:
1) The following principles apply to goods movements to be carried out by Manufacturer Users and Users who obtained an Operating License before 6/2/2004:
a) Special Account Fee at the rate of 1 per thousand over the CIF value of the goods brought to the region from abroad, 9 per thousand over the FOB value of the goods brought from the region to Turkeymeat is taken.
b) No Special Account Fee is charged for goods that are taken out of the Zone for disposal/disposal or delivered to licensed disposal facilities and brought or taken free of charge for analysis/sample purposes from intra-Zone sales of goods.
c) Completion of indoor construction, making additional investment, entry of investment goods to be used in production by Users holding Operating License for production, goods receipts for the renewal of machinery and equipment, or new machinery, equipment and office machinery entry for capacity increase, as a goods entry made during the investment and facility phase. acceptable. No Special Account Fee is charged for these goods purchased from abroad or within the Region to be used in the investment and establishment phase or for the purpose of expansion and capacity increase. In terms of Special Account within the scope of investment and facility, the inspection regarding the goods receipts is carried out by the Regional Directorate.
d) At the investment and establishment phase or for the purpose of expansion and capacity increase, in case the goods brought to the Zone from abroad are subject to trade and they are taken abroad from the Zone, sold to another User within the Zone or sent to another Free Zone, 1 per thousand of the sale price, is out to Turkey. In the event of an accident, a Special Account Fee of 9 per thousand is charged over the same price, following the Special Account Fee of 1 per thousand to be charged over the FOB sales price in the invoice.
e) If the tools, equipment and equipment that do not belong to the User and are temporarily brought to the regions from abroad to be used in the maintenance-repair or repair of the buildings, facilities and fixtures in the region, are not taken out of the region within the 12-month period specified in article 58, at the rate of 1 per thousand over the CIF value of these goods. Special Account Fee is charged.
f) If goods are temporarily sent from the region to Turkey to be exhibited or exhibited in fairs, if a product brought from the country is not in accordance with its quality or is defective, etc., it is returned to its origin for replacement or repair. No Special Account Fee is charged. However, in accordance with Article 58, a guarantee of 9 per thousand is taken from the goods to be exported to Turkey. If the said goods are not brought to the region within 12 months, these guarantees are dissolved and income is recorded in the Special Account.
g) In the event that a product brought to the region from abroad by paying a Special Account Fee is returned to its original destination for reasons such as not being in compliance with its qualifications or being defective, the Special Account Fee collected will be deducted in the User's next transaction. If it cannot be deducted, it is returned within the legal period. No Special Account Fee is charged in case the subject property is not returned to its origin, but is returned to the Zone after being replaced or repaired.
h) If the goods temporarily sent abroad from the region to be exhibited and displayed in fairs are brought back to the Region, Special Account Fee is not charged.
i) No Special Account Fee is charged in the event that the goods sold abroad or domestically from the Region are returned for any reason. If the Special Account Fee is charged, it will be deducted in the User's next transaction. If it cannot be deducted, it is returned within the legal period.
2) The following principles apply to the goods movements to be carried out by Users other than the manufacturer Users who obtained an Operating License after 6/2/2004, and by Users other than the manufacturer Users who obtained a license before this date but extended the Operating License period after 6/2/2004:
a) No Special Account Fee is charged for goods brought to the region from abroad and/or exported to Turkey from the region by these Users.
b) A Special Account Fee of 1 per thousand is collected by these Users over the CIF value of the goods brought from abroad, including those brought during the investment and installation phase or for the purpose of expansion and capacity increase, and sold within the region.
3) The following principles apply to goods movements to be carried out by Users who obtained both production and purchase-sale licenses after 6/2/2004:
a) In case of transferring the products produced from the goods brought from Turkey or abroad within the scope of the production license to the scope of the purchase-sale license within its own body and selling it to the country within the scope of the purchase-sales license, a Special Account Fee of 9 per thousand is collected over the FOB value of the goods sold in the country.
b) In the event that the goods brought from abroad without paying a fee of 1 per thousand within the scope of the purchase-sale license are transferred to the scope of the production license within its own body, a Special Account Fee of 1 per thousand is collected over the CIF value of these goods.
4) The following principles are applied in contract manufacturing, maintenance-repair activities and advanced workmanship:
a) In case the user has outsourced manufacturing or advanced workmanship for the goods belonging to him, out of the region, a Special Account Fee of 1 per thousand over the added value is collected from these transactions. However, pursuant to Article 58A guarantee of 9 per thousand is taken from the goods to be exported to Turkey. In the event that the guaranteed goods are not brought to the region within 12 months, these guarantees are dissolved and income is recorded in the Special Account.
b) Special Account Fee is not charged for the entry and exit of the goods that the user does not belong to himself, temporarily brought to the region for the purpose of contract manufacturing, maintenance-repair activities and advanced workmanship. A Special Account Fee is charged at the rate of 1 per thousand over the added value created in the region, when the goods in question are processed in the region and at their final exit from the region. However, in accordance with Article 58, a guarantee of 9 per thousand is taken from the goods within the scope of the goods that the users bring from abroad and bring to Turkey for contract manufacturing, maintenance-repair activities and advanced workmanship. In the event that the guaranteed goods are not brought to the region within 12 months, these guarantees are dissolved and income is recorded in the Special Account.
c) Within the scope of trade between user companies, a Special Account Fee of 1 per thousand is collected over the added value created in the region as a result of contract manufacturing, maintenance and repair activities and advanced workmanship.
d) To be collected pursuant to contracts to be made with real or legal persons operating the free zone.
Provisions for Special Account Fees:
1) Dividends at the rate specified in the contract, obtained over the annual net profits of the operators, are calculated from the year-end foreign exchange buying rate, in US Dollars, until the end of the working day of the 5th month of the year following the period,
2) Fees to be charged at the rate of 4 percent over the net monthly income of the operators and NGOs accrued as a result of their activities related to the operation or establishment and operation of the zone, quarterly until the end of the working day of the 20th day of January, April, July and October,
3) In the case of leasing the Treasury immovables in these zones, excluding buildings and facilities, to real or legal persons whose Operating License is deemed appropriate in the free zones established on the treasury land, the rental costs shall be paid by the operator or the B.K.İ. charged by. 90 percent of the collected rental fees by the operator, B.K.İ. 63 percent by the company within the periods specified in the business or establishment and operating contracts,
4) If the buildings and facilities belonging to the Treasury and the buildings and facilities transferred to the Treasury upon the cancellation or expiration of the Operating License are leased by the operator or the B.K.İ. 90 percent by the company within the periods specified in the business or establishment and operating contracts,
5) 4 percent monthly income share from the rental income collected from the land and workplaces leased out by BKİ in free zones established on privately owned land and 4 percent monthly income share from the net incomes obtained from the land and workplaces it sells, quarterly in January, Until the end of the working day on the 20th day of April, July and October,
6) Operator, B.K.İ. and if the users do not fulfill their commitments on time or at all in violation of the provisions of the Regulation, business or establishment and operating agreements, the penal terms, costs and interests to be collected are deposited into the special account after collection.
7) Operator or B.K.İ. Provided that they obtain a separate Operating License and keep separate accounting records, they do not pay any share to the special account from the revenues they obtain by renting out the buildings and facilities they have built or have had them built on the Treasury land, or by being a partner with organizations operating in the areas of activity foreseen to be carried out in the region.
d) Other incomes specified in subparagraph (d) of the first paragraph of Article 7 of the Law:
1) Penalty terms, costs and interests specified in the contracts made due to purchases and sales,
2) The cost of all kinds of printed papers or publications printed by the General Directorate or Regional Directorates and decided to be distributed through sales,
3) The entire rental price to be obtained from the land and buildings leased to the Users by the Regional Directorate,
4) Revenues to be obtained from the sale of movables transferred to the Treasury for any reason, from the temporary transfer of the right of use of the immovables,
5) In applications made to the General Directorate to obtain an Operating License, the fee to be collected in case of refusal to obtain an Operating License within 30 days after the approval letter of the General Directorate,
6) In free zones established on privately owned land, the fees to be collected for building sales and superstructure usage right transfers are deposited into the special account.
7) Provisions Regarding Special Account Fees Regarding Service, Banking and Insurance Activities:
a) Service Activities: Except for maintenance-repair, contract manufacturing and advanced workmanship, Users who obtained an Operating License before 6/2/2004 deliver services within and outside the region, Special Account Fee at the rate of 1 per thousand.re is taken. No Special Account Fee is charged for service deliveries made by Users other than the manufacturing Users who obtained an Operating License after 6/2/2004, and by Users other than the manufacturer Users who obtained a license before this date but extended their Operating License after 6/2/2004.
b) Banking and Insurance Activities: The money accrued in cash or on account in their favor due to all the transactions they have made from the incomes obtained from the activities of banks and insurance companies that have obtained Operating License before 6/2/2004, quarterly in January, April, July and October A Special Account Fee of 1 per thousand is collected until the end of the working day of the 20th day of each month. This fee is not collected from banks and insurance companies that obtained an Operating License after 6/2/2004, and from banks and insurance companies that obtained a license before this date but extended their Operating License after 6/2/2004. Special Account Fees No revenue can be collected from the safe by the Regional Directorates under any circumstances. All income collections are made through accounts opened with banks.
Refund of Special Account Revenues
Article 42- (Amendment, Official Gazette dated 17.08.2002 and numbered 24849) Special account revenues collected are refunded in the following cases:
a) In applications made to obtain an operating license; In the event that the granting of an operating license is not deemed appropriate after the application is evaluated by the General Directorate or the application is abandoned by the company before the approval letter of the General Directorate, the entire fee paid,
b) (Amendment, Official Gazette dated 22.04.2010 and numbered 27560) If the Operating License is withdrawn within 30 days after the approval letter of the General Directorate, the fee specified in sub-clause 5 of clause (d) of article 41 is deposited to the special account. the entire operating license fee,
c) (Amendment, Official Gazette dated 22.04.2010 and numbered 27560) If the rental amounts collected in advance from Free Zone Users are not deducted in the User's subsequent transaction on the same subject,
d) (Amended, Official Gazette dated 22.04.2010 and numbered 27560) Amounts deposited in excess or mistakenly and the amounts of the transactions that did not take place are returned within the legal period, if they are not deducted from the subsequent transactions of the User on the same subject.
Follow-up and Collection of Special Account Revenues
Article 43 - (Amended, Official Gazette dated 03.05.2005 and numbered 25804) In case it is determined that the special account revenues are not paid or paid incompletely by the User, Operator or Regional Founder Operator within the periods specified in Article 41, follow-up and collection is carried out according to the following principles:
a) From the revenues in the whole subparagraph (c) of the first paragraph of the article 41 of this Regulation and the revenues in the third and (4) sub-paragraphs of the subparagraph (d) to the unpaid amounts in foreign currency, the business contracted between the Undersecretariat and the Operator or the Regional Founder-Operator companies By applying a late fee at the rates specified in the agreements and protocols made with the users, it is requested from the relevant parties by notifying that the sum of the principal and late fee will be paid in foreign currency within 30 days from the date of notification.
b) Amounts in foreign currency basis that are not paid at all or are underpaid out of all the sub-paragraphs (c) of the first paragraph of Article 41 of this Regulation and the sub-paragraphs (3) and (4) of the paragraph (d), the foreign currency purchase rate of the Central Bank of the Republic of Turkey on the due dates. It is notified and requested from the relevant parties that the sum of the principal and default interest will be paid in Turkish Lira within 30 days from the date of the notification, by applying the delay increase at the rates determined by the Law on the Collection of Public Claims No. 6183 and dated 21/7/1953.
c) Those concerned may object to the notification made within the specified period, however, objecting to the notification does not stop the proceedings.
d) Objections made within 30 days from the date of notification are evaluated and resolved by the Regional Directorate or the General Directorate within 30 days following the date of the objection.
e) In case of non-payment or incomplete payment to the special account within 30 days from the date of notification, a notification is made to the tax office in the place where the free zone is located by the Zone Directorate for the follow-up and collection of the unpaid amounts.
f) In the notification to be made to the tax office;
1) The date of the notification made for the payment of the receivable is indicated.
2) If the amount of receivables requested to be paid from the relevant parties is in Turkish Lira, the principal and interest of this amount are shown separately. The amount requested to be paid in foreign currency is based on the foreign exchange buying rate of the Central Bank of the Republic of Turkey on the expiry date of the 30-day period.It is stated that the principal and interest amounts will be shown separately by converting from the Turkish Lira to Turkish Lira, and that a default interest will be applied only to the principal receivables from the amounts to be followed up and collected.
3) If it is a real person who does not pay the special account income, a copy of the identity card, if it is a legal person, the Turkish Trade Registry Gazette, and if it is a foreign person, a copy of the passport approved by the Regional Directorate is sent.
4) (Amendment, Official Gazette dated 16.07.2007 and numbered 26584) In order to transfer all the principal and interest amounts collected by the tax office to the special account at the banks that collect the special account revenues in the regions, the relevant account number is specified.
(g) (Amendment, Official Gazette dated 16.07.2007 and numbered 26584) All collections made by the tax office are transferred to the special account of the relevant regional directorate in the regions within the week following the collection.
Income Program
Article 44 - (Amendment, Official Gazette dated 03.05.2005 and numbered 25804) Regional Directorates transmit the information regarding the estimated revenues of special accounts to be prepared for the next year to the General Directorate by the end of June at the latest. Revenue estimates consisting of the revenue estimates of the General Directorate and the proposals of the Regional Directorates, for which the revisions are made, are submitted to the approval of the Minister to whom the Undersecretariat is affiliated. A copy of this income program is sent to the Ministry of Finance. Principles of Expenditure from Amounts Recorded as Special Allowances
Article 45- (Repealed, Official Gazette dated 03.05.2005 and numbered 25804)
SECOND PART
Rental Tariffs and Rental Agreements
Special Conditions to be Included in Rental Tariffs and Rental Agreements Article 46- (Amended, Official Gazette dated 17.08.2002 and numbered 24849) The General Directorate is authorized to approve, increase, decrease, installment or make changes on the existing tariffs. Users and Operator or B.K.İ. The lease agreements concluded between the parties also include provisions containing the following conditions:
a) Lease contracts cannot be concluded for a longer period than the period stipulated in the "Operating License" previously given to the User. With the expiration of the "Operating License" or cancellation of the "Operating License", the lease agreements are terminated by the parties giving notice of termination to each other. In this case, the remaining amount is returned to the User by deducting the rent for the working period, as well as the necessary repairs and other expenses, from the rent and the deposit specified in the rental agreement. In the event that the user remains in debt, necessary legal remedies are applied for repair or compensation of other expenses. If the user does not take his goods and belongings with him within one month following the termination, these goods and goods are subject to liquidation.
b) All real estates such as buildings, hangars, warehouses, warehouses, factories built by the Users on the leased parcels; excluding movables, it becomes the property of the Treasury upon the expiration of the User's "Operating License".
c) The parcel and the facilities above it, which are left to the B.K.İ. to be operated in accordance with the provisions of Article 25 at the end of the "Operating License" and the terms of the contract, B.K.İ. If the user wants to rent it again to the same User, the rental amount is calculated by considering the parcel and building rental unit prices separately in the contract to be made and it is leased to this User preferentially.
d) The user is obliged to take the necessary precautions against fire and other dangers in the parcel he rented and to insure the buildings and facilities therein against fire.
e) The user is responsible for all goods entering and leaving the rented place and is obliged to comply with the provisions of the Regulation.
FIFTH
EXCHANGE, BANKING, INSURANCE AND OTHER SERVICES
FIRST PART
Foreign Exchange, Banking and Insurance Services
Exchange
Article 47- (Amendment, Official Gazette dated 22.04.2010 and numbered 27560) Payments for goods, Special Account, service and worker wages and bonuses and rents related to the activities in the region are made in foreign currency. The principles set forth in the Council of Ministers Decision dated 16/8/1985 and numbered 85/9801 shall apply to payments made in Turkish Lira in the region. Real and legal persons residing outside of Turkey, investing in the region, bring the cash part of their capital in foreign currency. Foreign capital institutions operating in Turkey or real and legal persons residing outside of Turkey, their capital in cash, real and intangible rights they bring to the Zone in foreign currency, and all kinds of earnings and revenues from them, their sales and/or liquidation costs, are free to transfer to their respective parts of the country and abroad. However, these persons are obliged to notify the Regional Directorate of the assets to be transferred and to certify that these assets belong to them. All cash capital and investments made by residents of Turkey exported to the RegionThe transfer of all kinds of earnings and revenues, sales and/or liquidation costs to other parts of Turkey is free, and the export of capital in kind is subject to the permission of the Undersecretariat. Exporting the said cash and in-kind capital, all kinds of earnings and revenues from investments, sales and/or liquidation costs abroad is free. Banking and Insurance Services Article 48- Banks -except coastal banking- and insurance companies in the region operate in accordance with the general provisions. Banks in the Region primarily give loans to Users regarding their activities in the Region.
SECOND PART
Loading and Unloading Services and Other Services
Loading and Unloading Services
Article 49- Loading, unloading and transportation services of the goods arriving in the Zone are provided by the Operator or B.K.İ. done by. In Regions where there is no Operator or B.F.İ., these services can also be performed by other private individuals or organizations with the knowledge of the Regional Directorate. In case the aforementioned services are outsourced to a private person or organization, the Regional Directorate, the Operator or the B.K.İ. A contract is concluded between the company and this person or organization. The "Free Zone Service Tariff", prepared by the Operator or the B.K.İ., is approved by the General Directorate by taking the opinion of the Regional Directorate. The procedures and principles regarding the collection of service fees are determined in this tariff. Other services
Article 50- (Amendment, Official Gazette dated 22.04.2010 and numbered 27560) Service activities such as insurance, transportation agency, customs consultancy, sworn financial consultancy, independent accountant financial consultancy, independent accountancy and loss adjusting, and other service activities deemed appropriate by the General Directorate, It can be carried out by obtaining an "Operating License" or by obtaining an "Entry Permit" from the Regional Directorate.
PART SIX
MISCELLANEOUS PROVISIONS
Objections and Complaints
Article 51- Regarding the region; Objections and complaints about licenses, permits, services and fees are made as follows:
a) Objections and Complaints Regarding License and Permit; Objections and complaints about licenses and permits such as "Operating License", "Entry Permit" and "Construction License" are made to the General Directorate.
b) Objections and Complaints Regarding Services and Fees; The Operator or B.K.İ. Objections related to the objection and complaint are made by the Users to the relevant Regional Directorate within three days at the latest, from the date on which the event is the subject of the objection and complaint. Upon the conclusion that the objections and complaints, which are the subject of the examination, are true and credible, the situation is determined by the Operator or the B.K.İ. authorized by the Undersecretariat and the Operator or B.K.İ. A re-examination is made in accordance with the terms of the contract concluded between them. In the event that the objection or complaint is found to be justified, correction of the transaction or if there is a service that is not fulfilled, this is requested in writing from the Operator or the B.F.I. Operator or B.K.I. In case of non-compliance with this warning by the Regional Directorate, necessary measures are taken and the situation is announced to the Undersecretariat.
Enforcement and Liquidation Procedures
Article 52 – (Amended, Official Gazette dated 22.04.2010 and numbered 27560) Enforcement procedures to be carried out in Free Zones are subject to the Execution and Bankruptcy Legislation. Goods that are not taken out of the Zone and left in the Zone within the period to be given by the Zone Directorate, provided that not exceeding three months from the date of notification in writing to the relevant user by the Zone Directorate that the Operating License has been canceled or expired, under the chairmanship of the Zone Manager, Free Zone Customs Directorate, Free Zone Customs Enforcement. Directorate, Operator/BKI. The goods within the scope of the said report are delivered to the Liquidation Administrations affiliated to the General Directorate of Revolving Fund Operations of the Undersecretariat of Customs, for liquidation, by making use of the transportation and transportation facilities provided by the Operator/B.F.İ. when necessary.
Settlement of Disputes by Compromise
Article 53- Users and Operator or B.F.I. For the settlement of disputes arising from business relations other than conflicts of interest that may arise over the Collective Bargaining Agreement between other persons and organizations operating in the Zone, the disputes can be resolved through reconciliation by applying to the Regional Directorate. In the event that disputes are resolved by consensus before the Regional Directorate, this situation is determined with a report and a copy of this report is given to the parties. A copy of the report is also kept at the Regional Directorate.
Time Extension
Article 54- In the implementation of the provisions regarding the periods determined by the regulation, time changes can be made according to the principles and procedures to be determined by the General Directorate, taking into account compelling reasons or unexpected situations.
Arrangement of Places Included in the Zone Article 55- The place included in the Zone by separating at sea and airportsThe provisions of the Regulation shall also apply for the general principles to which the laws will be subject. In addition, when deemed necessary according to the special conditions of these places, additional principles are determined by the Undersecretariat.
Information Services
Article 56 - In order to contribute to the increase of foreign trade activities;
- To establish and develop contacts with foreign entrepreneurs,
- To transfer international statistical values,
- To convey information on know-how, licensing and cooperation proposals,
- To provide information about companies in industrialized countries and foreign trade policies in these countries,
Data obtained from various national and international institutions and organizations, especially international data banks, may be transmitted to Users by the General Directorate for information services that can be provided on such matters.
Regions Without Operator or B.F.I.
Article 57- In Regions where there is no Operator or B.F.O., the duties assigned by the Regulation are carried out by the Regional Directorates. Waiting Time and Guarantee
Article 58- (Amendment, Official Gazette dated 22.04.2010 and numbered 27560) Goods, tools, equipment and equipment that do not belong to the User and that come to the region temporarily for reasons such as maintenance-repair or repair cannot stay in the regions for more than 12 months. During the temporary removal of fixtures and investment goods registered in the books and documents of the users from the region to Turkey for reasons such as maintenance and repair, a guarantee of 9 per thousand is taken over the recorded values of these goods in the books and documents. A guarantee of 9 per thousand is taken over the FOB value of the goods brought to Turkey from the region for contract manufacturing, maintenance-repair and advanced processing. A guarantee of 9 per thousand is obtained over the FOB value of the goods temporarily sent from the region to Turkey to be exhibited or to be exhibited in fairs, and of the goods purchased from Turkey and brought to the region but brought to the region from the region to be exchanged or processed because they do not comply with the order and quality. Turkish Lira, foreign currency, bank letters of guarantee, government bonds and treasury bills are accepted as collateral. Guarantees received in Turkish Lira and foreign currency are collected in the temporary guarantee accounts opened in banks where there are secondary accounts belonging to the Regional Directorates. However, letters of guarantee, government bonds and treasury bills are kept in the safes of the Regional Directorate. The guarantees received are returned upon the instruction of the Regional Directorate when the goods temporarily removed from the zone enter the zone. If the goods that are covered by the guarantee are not returned, the guarantee is dissolved and these amounts are recorded as income in the special account.
Repealed Regulations
Article 59- Previously issued;
- Mersin Free Zone Regulation and Antalya Free Zone Regulation published in the Official Gazette dated 12 October 1985 and numbered 18896,
- Aegean Free Zone Regulation published in the Official Gazette dated 30 October 1988 and numbered 19974,
- Istanbul Atatürk Airport Free Zone Regulation published in the Official Gazette dated 13 May 1990 and numbered 20517,
- Adana-Yumurtalık Free Zone Regulation published in the Official Gazette dated 5 September 1990 and numbered 20626,
- Istanbul-Thrace Free Zone Regulation, published in the Official Gazette dated 12 February 1991 and numbered 20784,
- Trabzon Free Press, published in the Official Gazette dated March 11, 1991 and numbered 20811.
Region Regulation has been repealed.
Temporary Provisions
Provisional Article 1- B.F.R. and signed with the Operators:
- Mersin Free Zone MESBAŞ-Mersin Free Zone Operator A.Ş. from 10.10.1986 to 10.10.2006,
- Antalya Free Zone ASBAŞ-Antalya Free Zone Operator A.Ş. from 10.10.1986 to 10.10.2006,
- Aegean Free Zone ESBAŞ-Aegean Free Zone Founder and Operator A.Ş. on the establishment and operation of the company from 30.10.1989 to 30.10.2019,
- TAYSEB-Toros Adana Yumurtalık Free Zone Founder and Operator of Adana-Yumurtalık Free Zone A.Ş. on the establishment and operation of the company from 12.12.1990 to 12.12.2020,
- TRANSBAŞ-Trabzon Free Zone Founder and Operator A.Ş. The favorable provisions contained in the Agreements regarding the establishment and operation of the company from 10.07.1991 to 10.07.2010 are reserved until the end of the term of the said agreements. Temporary Article 2- The provisions in the "Operating Licenses" obtained before the effective date of this Regulation are reserved. Users who have obtained an "Operating License" until the date of entry into force of the Regulation are granted the rights set forth in paragraphs 4 and 5 of Article 11 of the Regulation, upon request.
Temporary Article 3- The transactions started until the date of entry into force of this Regulation shall be continued in accordance with the provisions of the Free Zone Regulation to which they are related. The favorable provisions of this Regulation also apply to the transactions that have started.is applied.
Provisional Article 4 - (Official Gazette dated 22.04.2010 and numbered 27560) Investor Users who still have a valid Operating License in the free zones before the date of 25/11/2008, when the temporary article added to the Law with Article 8 of the Law No. 5810 dated 12/11/2008 came into effect. The license and lease term of the leased land, plots and buildings owned by the Treasury can be extended up to 49 years, if an application is made to the Undersecretariat, based on the Operating License and the starting date of the lease term. The term of Operating License of Investor Users is 45 years for production activity and 30 years for other activities. Tenant Users' Operating License period is 20 years for production activity and 15 years for other activities. Investor with an Operating License other than production in the free zones, whose land belongs to the Treasury. In case the users carry out production activities in the same building by obtaining a new Operating License for production or by changing the subject, the duration of this Operating License is 45 years. The start date of the Operating License for Production is the start date of the first Operating License and is linked to the building production license. Users whose Operating License is about to expire and who wish to continue their activities without interruption shall apply within the framework of the principles set forth in Article 11 of the Regulation before the expiry of the Operating License. If the application is approved, a new Operating License is issued with the same number, starting from the expiry date of the Operating License. The duration of the Operating License of these users is calculated based on the starting dates of the Operating License, depending on the periods specified above.
Earnings of Users, other than the manufacturer Users who obtained an Operating License before 6/2/2004, due to their activities in the regions, are exempt from income or corporate tax as of 6/2/2004, limited to the period specified in the operating licenses. These Users, as of the expiry of the said period, are subject to the first paragraph of Article 41 of the Regulation.
They are subject to the principles in the Special Account Fee specified in the second sub-clause of subparagraph (b) and the seventh sub-clause of subparagraph (d). In case these Users extend their Operating License after 6/2/2004, these licenses are subject to the same principles as non-manufacturing licenses obtained after 6/2/2004 in terms of Special Account applications.
The application fee for the Operating License, the criteria and fees to be applied in the reissue of the Operating License and the procedures and principles regarding the extension of the Operating License periods within the framework of this article are determined by the General Directorate." 23 Provisional Article 5 - (Official Gazette dated 22.04.2010 and numbered 27560) 13 of this Regulation The "Vehicle Entry Card" and "Visitor Vehicle Entry Card" application, which is regulated in the article, starts on 1/6/2010.
Force
Article 60- This Regulation, which received the opinions of the Ministry of Finance and the Court of Accounts, enters into force on the date it is published in the Official Gazette.
Executive
Article 61- The provisions of this Regulation are executed by the Minister of State to which the Undersecretariat of Foreign Trade is affiliated.
