Türkiye announces customs exemption regarding aid materials sent from abroad in response to recent earthquakes

Local contact

EY Global

7 Feb 2023
Subject Tax Alert
Categories Indirect Tax
Jurisdictions Türkiye

On 6 February 2023, Türkiye suffered a major earthquake which caused loss of many lives and serious devastation across the country.

According to a notice by the Ministry of Türkiye, dated 7 February 2023, it is now possible to import basic necessities and other goods from abroad to be distributed free of charge to people damaged by the earthquake or to serve them without being subject to customs duties and trade policy measures, provided that they are sent to:

  • Public institutions and organizations

  • Associations working for the public benefit

  • Foundations exempt from taxation by the President

In order to ensure regular coordination by the relevant Ministries, the goods arriving under this notice must be sent to either the Turkish Disaster and Emergency Management Authority (AFAD) or certain Social Aid and Solidarity Foundations located in cities in Türkiye where the quakes have caused damage.

To be eligible for the exemption, it is sufficient to submit the transport document (if there is one) and the list of goods (as indicated in the example table) to the customs office from which the goods in question can be processed in order to carry out the customs procedures.

List of Goods sent for Those Damaged in the Crisis
INFORMATION ABOUT THE VEHICLE INFORMATION ABOUT THE GOODS

If a truck: Country, License Plate

If a ship: Name, Agency

If a plan: Flight Number

Goods
  Type     | Quantity     | Weight
  (columns for each category)

For additional information with respect to this Alert, please contact the following:

Kuzey Yeminli Mali Müsavirlik A.S., Istanbul
  • Sercan Bahadir, Global Trade and Indirect Taxes Leader

  • Ates Konca, International Corporate Tax Advisory Leader

Ernst & Young LLP (United States), Turkish Tax Desk, New York
  • Gamze Durgun

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.