Used and Refurbished Goods Import Rules in Türkiye

Executive Summary:

The Used or Refurbished Goods Import Communiqué (Import: 2026/9), published in the Official Gazette dated 31 December 2025 (No. 33124, 3rd Repeated), entered into force on 1 January 2026. The Communiqué largely replaces the previous 2025/9 regime without introducing a radical policy shift; however, it re-consolidates permit requirements, TPS workflows, valuation safeguards, and transitional rules. For companies importing used or refurbished machinery, equipment, vehicles, vessels, or aircraft-related items, permit discipline and pre-import classification accuracy remain critical, as customs valuation and post-clearance controls are explicitly preserved.

Scope

This Communiqué regulates the import authorization procedures for used or refurbished goods when they are placed under the Release for Free Circulation regime.It applies regardless of sector, with sector-specific handling for:

Goods listed under Annex-1 (0970-TPS List)
Civil aviation goods
Marine vessels and related equipment
List-outside goods subject to case-by-case assessment

Temporary import conversions and transitional shipments are also explicitly covered.

Mandatory Import Permit Requirement

All used or refurbished goods imported under Release for Free Circulation are subject to prior authorization.
Two distinct TPS permit codes apply:

Customs declarations cannot be registered without the relevant TPS permit reference.

Annex-1 (0970-TPS) Listed Goods – Core Logic

For goods listed in Annex-1, the Communiqué differentiates by group and end-use:

Group 1 – Specific Goods

Imports may be authorized:
Age limits, where defined, are binding and strictly enforced.

Group 2 – Civil Aviation & Marine Goods

Authorization requires an Uygunluk Yazısı (Suitability Letter) from the Ministry of Transport and Infrastructure.
Where such suitability approval exists, no minimum unit value condition applies.
If goods are technically listed under Group 2 but do not qualify as aviation or marine equipment, authorization is refused, unless they also qualify under Group 1.

Non-Listed Goods (0962-TPS)

For goods outside Annex-1, authorization is discretionary. The Import General Directorate assesses:

Importer profile
Quantity and economic necessity
Domestic supply availability
Economic life and productivity of the equipment

This makes pre-application justification and technical documentation quality decisive.

Temporary Import → Definitive Import Conversion

The Communiqué clarifies three scenarios:

Goods new at the time of temporary import → definitive import allowed without additional permit.
Goods new upon entry but used later → definitive import allowed without permit.
Goods already used at entry → definitive import subject to full permit rules (Articles 4–5).

This distinction is critical in audits and retrospective controls.

Application & TPS Workflow

Applications are submitted electronically via e-Government / Ministry e-Services using qualified e-signature.
Correct selection of:

Incomplete or inconsistent submissions lead to rejection or invalidation.

Customs Value Clarification and Practical Application

The Communiqué explicitly separates permit values from customs valuation:

Declared unit values in permit applications do not replace valuation checks under the Customs Law No. 4458.
Customs retains full authority to:

A tolerance of up to 5% between permit data and customs-accepted data is allowed, without blocking importation.

Validity and Legal Effect

Import permits are valid for six months.
No extensions are granted.
Imports must be carried out by the permit holder only.

Failure to meet these conditions exposes transactions to invalidation risk.

Enforcement and Compliance Risk

The Communiqué reinforces that:

Import permits do not substitute for product safety, technical regulation, or sectoral approvals.
Misclassification, incorrect age declaration, or weak technical justification remains a high-risk area for:

Historical Customs Administration circulars and General Directorates’ opinions continue to guide enforcement practice.

Repealed Regulation and Entry into Force

Communiqué Import: 2025/9 is repealed.
Transitional shipments loaded before 1 January 2026 may still benefit from the former regime until 15 February 2026, where more favorable.

Compliance Assessment

From a compliance and risk-management perspective:

This Communiqué does not liberalize used goods imports; it re-confirms a controlled and permit-driven model.
Companies should:

Early advisory review is strongly recommended for high-value machinery, vessels, aviation equipment, and list-outside goods.

See the legislation document.

Used or Refurbished Goods Import Communiqué (Import: 2026/9) – Practical Compliance Assessment