Statutory Scope & Legal Architecture
Under Article 134 of the Customs Law No. 4458 and Articles 375–384 of the Customs Regulation, goods can be released for free circulation with favorable tariff treatment (zero or reduced customs duties) on condition that they are put to a prescribed industrial end-use. Unlike Inward Processing, the finished products under End-Use are not required to be exported, making this regime ideal for domestic industrial production.
Qualifying sectors include civil aircraft and aerospace components, marine vessel construction and repair (shipyards), specialized chemical processing, and agricultural machinery. Because goods remain under customs supervision until their verified industrial transformation, unauthorized disposal or diversion without prior customs permission constitutes tax evasion under statutory customs law.
Key Operational Competencies:
- End-Use Authorization (Nihai Kullanım İzin Belgesi): Preparing comprehensive engineering dossiers and securing institutional authorization from the competent Regional Directorate of Customs.
- Reduced Duty & Exemption Calculation: Comparing Autonomous Tariff Quotas (Askıya Alma) vs. End-Use provisions to deliver optimal duty savings.
- Supervisory Bookkeeping & Stock Audits: Implementing customs-compliant inventory control records (Nihai Kullanım Stok Defteri) tracing each imported component into the assembly line.
- Final Transfer & Supervision Release: Submitting production utilization reports to customs controllers to confirm authorized end-use, terminating customs oversight and releasing all security guarantees.
Step-by-Step End-Use Clearance Roadmap
Application to the supervising Customs Directorate with factory production workflows, technical drawings, and capacity verification.
Import declaration filed referencing the End-Use permit. Favorable duty applied, differential tax guarantee placed with customs treasury.
Components incorporated into final aircraft, vessels, or equipment at authorized production premises under periodic customs audits.
Customs officers execute on-site inspection. Verification of transformed products, closure of supervision, and release of collateral.
Required Import Dossier Checklist
Documents required to initiate End-Use customs clearance:
Lisanslı Gümrük Müşavirine Danışın
Discover whether your imported components qualify for zero customs duty under End-Use.