Loadstar Foreign Trade and Consultancy

What is Inward Processing Permit?

It is a document that allows customs-free imports and/or VAT-free domestic purchases by exporting.

What are the Inward Processing Precautions?

In the Inward Processing Regime, two types of inward processing measures are applied, namely conditional exemption and reimbursement system. In the conditional exemption system, the taxes incurred during import are secured, while in the reimbursement system, tax is collected during import and in case of exportation of the processed product, the tax charged is refunded.

Who Can Get Inward Processing Permit?

There are certain conditions in order to obtain an Inward Processing Permit. First of all, in order to obtain the document, it is necessary to be an exporter or to make an export commitment to the state.

1) Being manufacturing
2) Being a member of the Exporters' Association in the province where you manufacture.
3) Having a capacity report.
Apart from this, after a supplier-industrialist protocol is made with a company that is an importer-exporter, he can get Diib by using the capacity report of the supplier.

What are the benefits of Inward Processing Permit?

With the competitiveness of trade in our globalizing world, you can import the product you will produce more appropriately than the domestic market price by taking advantage of your competitors. During the import to be made within the scope of the Inward Processing Permit Certificate, the guarantee as well as the taxes are deposited to the relevant customs, and you can also benefit from the discounted guarantee based on the company situation. After the Domestic Processing Authorization Certificate is closed by the relevant union, the amount of the taxes attached to the guarantee is returned to you.

The said exemptions within the scope of DIIB The said taxes and exemptions ;

Exemption from customs duties,

Exemption from VAT and other taxes in imports from countries within the European Union, exemption from VAT, customs duty and other taxes (dumping, etc.) and quota applications in case of exports to countries of the same class,

KKDF exemption,

Allowing the application of equivalent goods,

Trade policy measures.

What is Compensatory Tax within the scope of Inward Processing Permit?

Compensatory tax is applied to EU member countries accompanied by ATR Movement Certificate as an export product following the production process after a third country origin goods are imported within the scope of Inward Processing Regime (DIR), to EU member countries accompanied by proof of origin documents, to countries with which we have signed a Free Trade Agreement, Pan-European It is the tax paid, subject to the declaration procedure, on the imported goods, in case they are exported to countries that are party to the Cumulation of Origin or the Pan-Euro-Mediterranean Cumulation of Origin.

How Do We Serve?

1) Project Creation

2) Obtaining Inward Processing Permit Certificate

3) Revision in the document (item information revision, additional time revision)

4) Compensatory Tax calculation

5) Closing the Inward Processing Permit Certificate

Frequently Asked Questions

1Where can I get an Inward Processing Permit?

The document is issued by the Ministry of Commerce. It is obtained from the Ministry system with electronic signature.

2What is the Inward Processing Permit Period?

The terms vary according to the Exporters' Association to which they are affiliated. (6 9 12 months)

3Do I have to import in the Inward Processing Permit?

No, import is not required. You can provide VAT exemption by making domestic purchases within the scope of Diib.

4I bought raw materials from abroad with an Inward Processing Permit. Can I sell domestically?

This question has 2 answers. First, yes, you can use it as a production input and use it as another You can sell export registered to the company. The company you are selling is exporting using your document. has to. The company you sell to the document is defined as the intermediary exporter. Exporting company It prepares its declaration based on your document. 2. If the answer is no, the export is not registered You cannot sell to local companies.

5Will I pay TEV on the document?

Compensatory Tax does not occur in every document. If you buy the raw material from 3rd countries If you use it in production and sell it to the member countries of the European Union and your export is to EU countries in the majority, TEV is paid at the document closing stage.