Temporary admission customs procedures allow goods brought in from abroad to enter Türkiye with full or partial relief from import duties, on condition that they are used for a limited period and then re-exported without alteration. Fair exhibits, hired project equipment, test samples and film gear are the best-known examples. Applied correctly, temporary admission customs relief makes high-value operations possible without paying duty on goods that will never be purchased permanently. At Özd Global we use this regime regularly in our Gebze-based project logistics and customs operations, and in this article we explain the points companies struggle with most.
What Is Temporary Admission?
Under the Customs Law, temporary admission customs relief covers the use in Türkiye of non-free-circulation goods with full or partial relief from import duties and without the application of trade policy measures, followed by their re-export. The regime rests on two conditions:
- The goods must be re-exported in the same state, apart from normal wear and tear.
- A reasonable period for re-export is set, and if it is exceeded the duties become payable.
Entry to the regime requires authorisation from the customs office; a guarantee covering the duties is lodged and released when the goods are re-exported.
Full and Partial Relief
| Type of Relief | Scope | Typical Goods |
|---|---|---|
| Full relief | All duties are secured by guarantee; nothing is paid | Fair exhibits, professional equipment, samples, packaging, containers |
| Partial relief | A set percentage of the duties is paid for each month of stay | Hired machinery and equipment that does not qualify for full relief |
Full relief applies to specific goods and uses listed in the legislation. Goods outside that list can still enter under partial relief, with the amount paid proportional to the time they remain in Türkiye.
Temporary Admission with an ATA Carnet
The ATA Carnet is a document that allows goods to move temporarily between the countries party to the international convention without paying duty and without a national customs declaration. In Türkiye it is issued by the Chambers of Commerce and is widely used for fair materials, professional equipment and commercial samples. Because the carnet also serves as the guarantee, no separate customs guarantee is needed, which speeds things up considerably.
Which Goods Qualify for Temporary Admission?
The most common groups in practice are:
- Fair and exhibition goods: stand materials, products on display and promotional equipment.
- Professional equipment: press, film and television gear, measuring and test instruments, special tools for installation crews.
- Project equipment: hired machinery, cranes and generators for construction, energy and industrial projects.
- Commercial samples and test goods: products brought in for pre-production trials and quality approval.
- Means of transport and containers: containers, pallets, special packaging, chassis.
- Educational, scientific and cultural goods: artworks on loan for exhibitions, scientific research instruments.
Eligibility for temporary admission customs relief is established by documenting the purpose of use and the intention to re-export, with contracts, rental agreements or fair participation confirmations submitted alongside the application.
How the Process Works
Temporary admission customs procedures follow these steps:
- Application and authorisation: the nature of the goods, purpose of use, length of stay and re-export plan are submitted to the customs office.
- Guarantee: under full relief, the whole duty amount is secured; under partial relief, the unpaid portion. An ATA Carnet replaces the guarantee where used.
- Declaration: the goods are placed under the regime with a temporary admission declaration; identifying details such as serial numbers, brand and model are recorded.
- Period of use: the goods are used for the authorised purpose within the set period. If an extension is needed, it is requested before expiry.
- Re-export and discharge: the goods leave the country in the same state, the declaration is discharged and the guarantee is released.
If the goods are not re-exported in time, are sold, or are used for an unauthorised purpose, the duties are collected with late-payment interest and penalties may apply. If the company decides to keep the goods, the regime can be ended with a declaration for release into free circulation.
Points to Watch
- Serial numbers and technical specifications must be recorded in full on the declaration; they will be matched at exit.
- Modifications or parts replacement beyond routine maintenance can breach the regime's conditions.
- Duties paid under partial relief are not refunded, even if the goods are later released into free circulation.
- Goods sold after a fair must immediately be entered for free circulation.
Tip: When planning temporary admission for project equipment, set a realistic length of stay and file any extension request at least a few weeks before the end date. Last-minute extension requests can leave the goods legally "overstayed" and lead to the guarantee being called.
Temporary Admission Operations with Özd Global
Through its project logistics and customs clearance services, Özd Global manages your fair, project and professional equipment shipments under temporary admission, handling guarantee planning, ATA Carnet formalities and re-export tracking from a single point. From fair materials arriving by air freight to heavy project equipment shipped by sea, we coordinate every operation from our Gebze base. For information and quotations, visit our contact page or call +90 551 462 41 34.
Frequently Asked Questions
How long can goods stay in Türkiye under temporary admission?
The period is set by the customs office according to the nature of the goods and the purpose of use. Maximum periods are defined in the legislation for many types of goods, and extensions can be requested on justified grounds.
Can temporarily admitted goods be sold in Türkiye?
Not directly. If a sale is decided, the goods must first be imported with a declaration for release into free circulation and the duties paid; only then can they be sold. A sale without this step is a breach of the regime.
What is the difference between an ATA Carnet and a temporary admission declaration?
The ATA Carnet is internationally valid, serves as the guarantee and speeds up formalities, but only for certain goods and between convention countries. A national declaration has a broader scope but requires a separate guarantee.
Planned properly, temporary admission customs relief lets you run fair, project and testing operations without an unnecessary duty burden. Özd Global manages the whole process on your behalf, from the authorisation application to re-export; contact us today and let us plan your operation together.
