Erdal Nuhbasa – Law and Consulting Firm – Legal Services
Erdal Nuhbasa – Law and Consulting Firm – Legal Services
One of the most important questions faced by people living abroad who want to permanently bring their vehicle to Turkey is this:
“Can I bring the car I use abroad to Turkey and use it here permanently?”
The answer to this question requires an understanding of the difference between temporarily bringing a vehicle into Turkey and permanently importing it. Using a vehicle with foreign license plates in Turkey for a limited period is one thing; permanently importing the vehicle into Turkey so that it can circulate freely is another.
The permanent import of a vehicle into Turkey can be carried out under a special customs regime known in practice as the “import of a vehicle without consideration.” However, the term “without consideration” does not mean that the vehicle will be brought into Turkey completely tax-free. As a general rule, while there is an exemption from customs duties, Special Consumption Tax (ÖTV) and Value-Added Tax (VAT) are collected.
For this reason, anyone planning to return permanently to Turkey and bring their vehicle with them must pay close attention to their own circumstances, the vehicle’s age, how long it has been registered in their name, and the application deadline, as well as the other conditions explained below.
Duty-free vehicle importation refers to bringing a vehicle located abroad into Turkey not merely for temporary use, but placing it into free circulation in Turkey by fulfilling the required conditions. In other words, the vehicle ceases to be a foreign-plated vehicle temporarily present in Turkey and, once the import procedures are completed, becomes permanently usable in Turkey with Turkish plate.
According to the regulations of the Ministry of Trade, automobiles, motorcycles, caravans, and certain other special-purpose transport vehicles may be imported under the duty-free import regime. However, motorized commercial vehicles and other commercial transport vehicles cannot be imported under this exemption.
The important point here is that duty-free vehicle importation does not mean tax-free vehicle importation.
Under the duty-free import regime, the vehicle is primarily exempt from customs duty. Special Consumption Tax (SCT) and Value Added Tax (VAT) are collected when the vehicle is released for free circulation. Vehicles acquired through inheritance may, however, benefit from a different and more advantageous tax exemption.
To import a vehicle into Turkey duty-free, both the individual and the vehicle must meet certain conditions.
1. Turkish citizens living abroad who permanently return to Turkey
Turkish citizens who have resided outside the Turkish Customs Territory for at least 24 months and permanently transfer their place of residence to Turkey may benefit from this right.
When looking backward from the person’s most recent entry into Turkey, the person must not have stayed in Turkey for more than six months in any calendar year.
Stays in Turkey of up to 45 days are considered as time spent abroad.
In addition, for persons who have resided outside the Turkish Customs Territory for at least five years during the last ten years, the 24-month residence requirement does not apply
2. Public officials returning from permanent assignments abroad
Public officials who have served continuously in national or international positions abroad and return to Turkey after their assignments have ended may also benefit from this right.
For these individuals, the requirement to have resided abroad for 24 months does not apply.
3. Persons who subsequently acquire Turkish citizenship
Persons who are resident in a foreign country and acquire Turkish citizenship, thereby permanently transferring their place of residence to Turkey, may also benefit from duty-free vehicle importation.
The 24-month residence requirement does not apply to these individuals either.
Even if the individual meets the relevant requirements, not every vehicle can be imported under the permanent import regime.
The vehicle to be imported must:
As explained above, duty-free importation does not mean that no taxes are payable. The exemption applies only to customs duty.
According to the Ministry of Trade, the Special Consumption Tax (SCT) is applied at rates that vary depending on the vehicle’s engine capacity. VAT is calculated at 20% of the sum of the vehicle’s CIF value and the SCT.
The CIF value refers to the value of the vehicle including freight and insurance costs..
How Is the Taxable Value Calculated According to the Vehicle’s Age?
For example, assume that a one-year-old diesel passenger vehicle with a 2.00-liter engine has a customs value of EUR 50,000.
A 20% depreciation allowance is applied to this vehicle, meaning that 80% of the relevant value is taken into account as the taxable value.
Accordingly;
In this case, the taxable value used for calculating the SCT would be EUR 40,000. For example, assuming that the applicable SCT rate for this vehicle is 150%::
Accordingly, in this simplified example, the total SCT and VAT payable would be EUR 80,000 based on a vehicle value of EUR 50,000.
However, this calculation is provided solely as an illustrative example to demonstrate how the tax calculation works. In an actual import transaction, the amount may vary depending on the customs valuation determined by the customs authorities, the applicable current tax rates, and other financial obligations arising from the specific circumstances of the transaction.
Additional costs, such as storage fees, service charges, or other transaction-related expenses, may also arise during customs procedures.
Therefore, the above figure should not be regarded as the exact amount of tax payable. Rather, it should be considered an approximate example intended to help illustrate the potential tax burden associated with permanently importing a vehicle into Turkey.
| Vehicle Age | Depreciation Rate | Taxable Value |
|---|---|---|
1 year old |
%20 | %80 |
2 years old |
%10 | %70 |
3 years old |
%10 | %60 |
4 years old |
%10 | %50 |
5 years old |
%10 | %40 |
6 years old |
%10 | %30 |
7-9 years old |
%10 | %20 |
The required documents vary depending on the applicant’s status.
For Turkish citizens permanently returning to Turkey after residing abroad for at least 24 months, the basic documents specified by the Ministry of Trade include:
If the original document has been retained by the foreign authorities, a copy certified by the Turkish diplomatic mission may be used.
The documents required for public officials, persons who have acquired Turkish citizenship, and heirs may differ depending on their respective circumstances.
According to the Ministry of Trade’s current information, the customs offices designated for duty-free vehicle import procedures are:
Başvuru işlemleri kişi tarafından, eşi tarafından veya Gümrük Kanunu’nun 225. maddesi kapsamında temsil yetkisine sahip kişiler aracılığıyla yürütülebilir.
The application period is also important in determining eligibility for this right.
Turkish citizens who have resided abroad for 24 months: The application must be submitted within six months from the date of the first entry into Turkey following the date stated on the residence transfer document.
Public officials returning from abroad:
The application must be submitted within six months from the date of their first entry into Turkey after the end of their assignment. If they permanently returned to Turkey before the appointment decision was issued, the six-month period is calculated from the date of their last entry into Turkey.
Persons who have acquired Turkish citizenship:
The application must be submitted within six months from the date on which the Turkish identity document was issued following the decision granting Turkish citizenship.
Vehicle imports through inheritance: For imports based on inheritance, the application must be submitted within 24 months from the date on which the certificate of inheritance was issued.
Yes. Vehicles acquired through inheritance may be imported into Turkey without payment of customs duty, SCT, or VAT, provided that the following conditions are met.
For an inherited vehicle to be imported into Turkey tax-free:
Cars, motorcycles, RVs, trailers attached to cars, private aircraft, and certain sports/recreational vehicles, bicycles, rowboats/canoes. One unit of each type of motorized and non-motorized personal vehicle may be brought in, provided the conditions are met. For example, a person who meets the conditions may bring in one car, one motorcycle, and one bicycle under the same provisions.
No. For duty-free vehicle imports, the family unit is the basis for determination, except for imports made through inheritance. Once one spouse has availed themselves of this right, the other spouse may not import an additional vehicle within the same period.
The right to import a vehicle duty-free may be exercised once every five years.
No. Vehicles imported under the duty-free import program may not be sold, transferred, leased, used as collateral, or loaned out without permission from the customs authority until one year has passed since importation. Their status is also evaluated separately in light of other legal requirements and international labor policies.
These include public officials temporarily assigned to work outside Turkey for a period not exceeding 24 months, individuals who have acquired Turkish citizenship through marriage, and Blue Card holders.
When it comes to importing a vehicle into Turkey from abroad, people often confuse different procedures online. However, the following four topics are distinct from one another:
Other Articles on Bringing a Vehicle to Turkey
To learn more about the procedure applicable to your specific circumstances, you may also take a look at our other articles:
Questions About Duty-Free Vehicle Importation?
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