Statutory Scope & Legal Architecture
The Inward Processing Regime (Dahilde İşleme Rejimi - DİİB) governed by the Council of Ministers Decision No. 2005/8391 and Customs Law No. 4458 Articles 108–127 enables Turkish manufacturers to obtain raw materials, auxiliary components, and packaging at world market prices without paying customs duties, Value Added Tax (KDV), Special Consumption Tax (ÖTV), or additional financial charges, provided the resulting finished goods are exported within the validity period.
Failure to balance input imports against export declarations or committing errors in manufacturing loss ratios (fire oranı) triggers retroactive taxation with compensatory interest (gecikme zammı) and penalties under Article 238 of the Customs Law. Topraklar’s Inward Processing Advisory Board oversees your entire certificate lifecycle—from electronic application to Ministry certificate closure.
Key Operational Competencies:
- DİİB Certificate Acquisition (E-İmza & DYS): Structuring project dossiers on the Ministry of Trade Export Information System (DYS), obtaining raw material quotas based on industrial capacity reports.
- Conditional Exemption (Şartlı Muafiyet - 5100): Handling import declarations under reduced collateral rates (Indirgenmiş Teminat) for qualifying manufacturing enterprises.
- Drawback System (Geri Ödeme Sistemi - 4100): Reclaiming duties already paid upon proof of export of processed products.
- Commitment Closure (Taahhüt Kapatma): Reconciling raw material consumption tables (İşletme Malzeme Sarfiyatı) and securing official closure letters to release millions in bank guarantee letters.
Step-by-Step Inward Processing Management
Evaluation of factory Capacity Report (Kapasite Raporu). Formulation of raw material import codes vs. finished export HS codes.
Execution of Regime 5100 import declarations. Placing discounted bank letters of guarantee (1% or 10%) instead of full cash duty.
Registering Regime 3151 export declarations referencing the active DİİB certificate number. Monitoring quota depletion in real time.
Dossier submission to the Regional Directorate of Trade. Certificate officially closed and bank letters of guarantee returned.
Required Import Dossier Checklist
Documents required to initiate DİİB management:
Lisanslı Gümrük Müşavirine Danışın
Calculate how much working capital your manufacturing facility can preserve under DİİB.