Turkey has been implementing an export-oriented strategy since
1980. The basic objective of this strategy is to constitute an outward oriented
economic structure in the framework of free market economy and to be integrated
with world markets.
With this new strategy, export intensive measures consisting of
various supportive components, arrangements directed to the foreign trade
liberalization.
In addition to liberal arrangements made to improve exports,
some support programs came into effect. The main facilities provided for the
exporters were as follows: corporate tax exemption, tax refund, premium to the
Resource Utilization and Support Fund, subsidies obtained from the Support and
Price Stabilization Fund. However, the above mentioned supports have been
gradually eliminated in accordance with our international commitments since the
second half of 1980s.
On the other hand, with the establishment of the Turk Eximbank
in 1987, supporting exports gained a new dimension. In this respect, in order
to increase the competitive strength of the Turkish exporters in foreign
markets, some credits and guarantee programs under the international
commitments began to be applied to the sectors with high export potentials.
Related to particularly support of exports, policies of the
foreign trade strategy that was set up under the conditions of 1980s have been
reviewed and modified in view of the developments taken place in the world and
Turkey in the 1990s. In this respect, State Aids prepared in compliance chiefly
with the World Trade Organization and our international commitments were put
into practice as of 01.06.1995.
The most significant phenomenon in Turkey's foreign trade policy
is the Customs Union established between the EU and Turkey as of 01.01.1996.
This development initiated the duration needed for the legal infrastructural
consistency of foreign trade strategy with the EU"s norms, and thus both
import and export regimes have been made consistent with the regulations of the
EU. Within the framework of the modifications made in the laws, the Export
Support Regime applied until 1.1.1996 was modified in compliance with the
Customs Code of the Community.
In place of the Export Support Regime applied in the framework
of the Export Support Decision No. 94/5782 based on obtaining raw materials at
world market prices, the Inward Processing Regime numbered 95/7615, published
in the Official Gazette 31.12.1995,the newly Inward Processing Regime numbered
2005/8391 published in the Official Gazette 27/1/2005 and prepared as being
parallel to the provisions of the Community Customs Code, entered into force as
of 1.1.1996.
According to the modifications in the Export Regime, (article
4(e) of the Export Regulation published in the Official Gazette on 6 June
2006/26190), "an exporter" is defined as a person who is a member of
the related Exporters" Association,
- a natural or legal person having a single tax number,
- joint- venture,
- consortium.
Export is the exportation of goods, in compliance with the
current Export Regulations, Customs Regulations,out of Turkey's custom area or
to the free trade zones or other ways of leaving country which can be accepted
as an export by the Undersecretariat for Foreign Trade.
Types of exports are as follows:
(a) Registered Export
(b) Pre-licenced Export
(c) Exports by means of consignment
(d) Barter trade
(e) Exports without returns
(f) Exports through leasing (Subject to Customs Legislation)
All goods, other than those whose exportation is prohibited by
laws, decrees and international agreements, can be freely exported within the
framework of the Export Regime Decree.
However, within the framework of WTO rules, restrictions and
prohibitions on exports may be imposed in case of market turmoil, scarcity of
exported goods, in order to protect public safety, morals, health; flora and
fauna, environment, as well as, articles bearing artistic, historical and
archeological value.
The goods whose exportation is prohibited and subject to permit
are listed in the Communique numbered 96/31.
Turkey’s
export incentive system, which was abolished and replaced by Inward Processing Regime (IPR) via
Decree No. 95/7615, put into force on January 1st, 1996, has been
implemented via Decree No. 2005/8391 that was put into force on January 27
th, 2005.
IPR is a
system allowing Turkish manufacturers/exporters to obtain raw materials,
intermediate unfinished goods that are used in the production of the exported
goods without paying customs duty and being subject to commercial policy
measures. Having granting IPR authorization, the owner of the IPR authorization
is obliged to import goods stated on authorization and export them after
processing the imported goods. The basic endeavor of the IPR is to maintain
materials at the world market prices and enhance the competitiveness of Turkish
exporters.
There
are various state assistances and reliefs in exports in compliance with EU and
GATT regulations, regarding areas such as R&D projects, environmental
costs, market research and marketing, branches/showrooms in foreign countries,
participation in national/international fairs, education, employment and brand
image (TURQUALİTY).
