WT/TPR/S/259 Trade Policy Review 
Page 26 
  
  III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Import procedures and requirements 
1. Customs Law No. 4458 (as amende d), together with its Regulati ons constitutes the basic legal 
framework for customs matters.1  Over the years, Turkey has been taking steps to gradually align its 
customs legislation with the acquis communautaire  of the EU.  Since its last TPR, Turkey has 
redrafted the implementing provisions of the Customs Law.  In addition, the tasks of the new Ministry of Customs and Trade were published in June 2011, following the government reorganization.
2  On 
the administrative and operational side, Turkey has concluded an agreement with Greece to build a 
second border-crossing bridge; signed a protocol w ith Georgia on the circulation of passengers, 
vehicles, and goods at three-border-crossing points and agreed minutes regarding the exchange of 
data;  inaugurated new premised at th e Hamzabeyli Border Gate;  reopened the Ҁobanbey Railroad 
Border Gate (closed in 1980);  and engaged in c ooperation with Syria and Iran on the joint operation 
of border crossings.   
2. Under the GIMOP (Customs Modernization Project ), the Ministry of Customs and Trade has 
been implementing several programmes to make the customs administration more effective and 
efficient.  The  GÜMSİS (Project of Security Systems at Customs Border Posts) programme was 
launched in 2001 to monitor and prevent illegal traffi cking of goods, vehicles, and travelers.  Further 
modules have been integrated under the GÜMS İS umbrella, including a vehicle and container 
inspection (x-ray) system, a nuclear detection system, a GPS-based transit-vehicle-tracking system, 
and a licence-plate scanning system.  In 2002, BILGE (a computer software package) was introduced 
to carry out all real-time customs formalities.  BI LGE includes subsystems for summary declarations, 
warehouse management, tariffs, and accounting.   
3. The format of the Turkish customs declaration has been aligned with the single administrative 
document (SAD) used for customs procedures in the EU.  In order to benefit from preferential rates of 
customs duty during customs clearance, EUR.1 or EUR.MED movement certificates are required for 
imports from non-EU countries with which Turkey has free-trade agreements , and from EU member 
states for imports of agricultural goods, and coal  and steel products.  The Customs Authority may 
grant permission to simplify formalities and pr ocedures, including by waiving some of the 
documentation requirements.  The use of a clearing agent is not compulsory, and the use of customs 
brokers is not obligatory.   
4. A summary declaration, normally effected us ing BILGE, must be presented at the customs 
office by the end of the working day following the arrival of goods at Customs.3  The original 
                                                      
1 Customs Law No. 4458 replaced Customs Law No. 1 615/1972 in February 2 000.  The main changes 
in the framework are detailed in WTO (2003).   
2 The new Customs Regulation was published in the Official Gazette  No. 27369 on 7 October 2009, 
and the Decree as Law on the Organization and Tasks of the Ministry of Customs and Trade No. 640 in the Official Gazette  No. 27958 on 8 June 2011.  Ot her recent customs-related le gislation includes the Law 
Amending the Customs Law and Certain Laws and Decree Laws No. 5911 ( Official Gazette  No. 27281 of 
7 July 2009), and the Decree of the Council of Ministers No. 2009/15481 on Implementation of some Clauses of the Customs Code No. 4458 ( Official Gazette  No. 27369 of 7 October 2009).   
3 The transition to a pre-arrival d eclaration system is in progress.  The legislative amendments have 
been completed, and the new system is expected to become technically operational during 2012.   Turkey WT/TPR/S/259 
 Page 27 
 
 
  manifest or bill of lading must be attached to the summary declaration.4  Import clearance is normally 
completed with 24 hours, provided all the required do cumentation is in order, irrespective of the mode 
of transport.   
5. The importers are responsible for customs clea rance.  Merchandise arriving by road, railway, 
or air transport should be cleared within 20 da ys, for importations via maritime transport the 
requirement is 45 days.  The deadline may be exte nded at the request of the importer.  Unless 
administrative or judicial proceedings have been  invoked regarding the im ported goods, failure to 
clear merchandise through Customs within the sti pulated deadlines may lead to confiscation and 
disposal at auction.  The declarant may reserve th e right to apply the free ci rculation procedure until 
publication of the auction date, against payment of a fine of 1% of the c.i.f. value of the goods in 
question.   
6. Certain goods may only be imported through specialized customs offices.  Motor vehicles, 
tractors, motorcycles and their spare parts and acce ssories must be cleared at the Yesilkoy, Gebze, 
Izmit or Mersin customs directorates; textile produc ts must pass through the Customs directorate at 
Halkali, Atatürk Havaliman, Sabiha Gökçen Airport,  Gemlik, Mersin, Izmir, Denizli, Ankara, Kayseri 
or Gaziantep; fertilizer may be imported through the customs administration at Derince, Mersin, 
Samsun, Izmir, Aliaga, Dikili, Kapikule station, Tekirdag, Bandirma, Gemlik , Iskenderun, Ambarli, 
Haydarpasa or Antalya; and some solvents and petr ochemical products must be cleared by the Gebze 
Petrochemical Customs Directorate.  Exceptional circumstances, whereby goods may be imported through other customs directorates, are defined in the legislation setting up the specialized customs 
directorates.   
7. Any natural or legal person with  a tax number is eligible to undertake imports, without any 
certification requirements.
5  The importation of certain products requires an import licence 
(section (vii) below).   
8. Effective 1 January 2010, textiles and clothing products became subject to registration, to 
monitor imports of these goods.6  Registration, which takes place prior to import, includes a certified 
exporter registry form.  Information to be provi ded includes the company's legal title, address, number 
of employees, total sales, international quality certifi cates, and a listing of other destinations for the 
company's exports.7  Applications for registration may be submitted via the internet or XML-based 
software.  The exporter registry form is certified by  the competent authorities,  e.g. the Chambers of 
Commerce, Turkish public notaries, or a Turkish Consulate General.8  The form should be submitted 
once; updates or renewals may be effected throug h the internet.  Exporters are reminded to renew 
their certificates via e-mail.  The product coverage  of this surveillance measure is provided in 
Table AIII.1.   
                                                      
4 The Ministry of Customs and Trade may allow the use of another internationally approved 
commercial or official document containing the details necessary for the identification of goods.   
5 Partnerships formed by persons entitled by law to undertake legal acts, although not endowed with 
legal personality status, may also engage in importation.   
6 Communiqué No. 2010/1, published in the Official Gazette  No. 27449 (bis 2) on 31 December 2009.   
7 Enterprises may enter "commercia l secret" where they believe the response would reveal business-
sensitive information.   
8 Consular certification is not required provided Turkey has an apostille agreement pursuant to the 1961 
Hague Convention in force with the exporting country.   WT/TPR/S/259 Trade Policy Review 
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  (ii) Ordinary customs duties 
(a) Bound and applied MFN duties, statutory tariffs 
9. Turkey's tariff is based on the 2007 Harmoni zed Commodity Description and Coding System 
(HS) and comprises 16,448 tariff lines.  Turkey's Customs Tariff is implemented at the 12 level, 
where the first 6 digits indicate the Harmonized System nomenclature, the 7th and 8th digits 
correspond to the combined nomenclature of the EU, and the 9th and 10th digits are used to display 
subheadings created for taxation.  The purpose of the last two digits is to collect statistical data.   
10. As a result of the Uruguay Round, Turkey bound all agriculture tariff lines and 33.5% of its 
tariff lines for industrial products.9  Turkey's simple average bound rate is close to 72% for 
agricultural products, compared with 17.4% on its  non-agricultural bound tariff lines (Table III.1).  
Turkey's final bound rates range from zero to 225% on agricultural goods and from zero to 82% on non-agricultural items.
10  The incidence of tariff bindings in non-agricultural sectors is not uniform 
(Chart III.1).  While Turkey has bound more than  60% of the tariff lines for machinery, precision 
equipment, chemicals, transport equipment, a nd plastics and rubber, no tariff lines are bound for 
products falling within HS Chapters 26, 36, 60, 64, 67, 75, 78, 83, 89, 93 and 97.   
11. Turkey's applied tariff consists predominantly of ad valorem  rates, which apply to 98.3% of 
tariff lines.  Specific, compound, mixed, and variable duties  affect some 278 tariff lines at the 12 digit 
level (Table AIII.2).11  Specific duties are levied on certain alcoholic beverages, salt, and 
cinematographic films.  Mixed duties apply to ite ms such as carpets, glass and glassware products, 
and watches.12  The compound duties affect mainly process ed agricultural products such as yoghurt 
and pasta.  Variable duties apply to items such as dairy spreads, sugar confectionery, chocolate, malt, 
cereals, and prepared potatoes.  The compound and va riable duties are linked to the implementation of 
Turkey's customs union commitments with the EU, where the Turkish lira equivalents of the 
components expressed in euros are to be paid in to the Mass Housing Fund,  which is applied to 
Annexes III and IV of the Turkish Import Regi me.  Turkey does not have seasonal tariffs. 
12. Turkey's implementation of the Customs Union D ecision, and thus the common external tariff 
on industrial products, yields a marked difference betw een the tariff protection afforded to agricultural 
production versus manufacturing industries.  Whereas the simple average applied MFN tariff amounted to 12.2% overall in 2011, the average was 47.9% for agricultural goods and only 4.1% for products within HS Chapters 25 to 97 (Table III.2).  The tariff peaks are also markedly higher in the 
agriculture sector compared with other economic ac tivities.  Whilst the aver age MFN tariff on meat 
and dairy products exceeds 100%, and is close to 100% on meat and fish pr eparations, only textiles 
and clothing items face average tariffs above  10% among the non-agricultural tariff lines 
(Table AIII.3).  Duty-free items represent 23.2% of all tariff lines and include products under the 
Information Technology Agreement, pharmaceutical  products, pulp of wood, some cement, and 
                                                      
9 The calculations in this section are based on da ta for 2011 provided by the Turkish authorities, 
comprising 16,448 tariff lines in total.  In WTO (2007), the calculations were made on the basis of 18,253 tariff 
lines at the HS 12-digit level, resulting in an incidence of  bindings of 46.3% of all tariff lines and around 36% 
for non-agricultural products.   
10 Turkey reduced its bound tariffs in equal annual instalments between 1995 and 2004.  GATT 1994, 
Schedule XXXVII.   
11 While 57 of these tariff lines are unbound, Turkey has only bound 4 tariff lines subject to non- ad 
valorem  rates of duty at specific rates; the majority of the lines are bound at ad valorem  rates (Table AIII.2). 
12 The incidence of mixed duties has declined somewhat since 2007 as mixed rates have been replaced 
by ad valorem  duties ranging from 9% to 15% on certain flat-rolled products of iron and non-alloy steel.   Turkey WT/TPR/S/259 
 Page 29 
 
 
  products of animal origin.  Although Turkey is not a signatory to the plurilateral Agreement on Trade 
in Civil Aircraft, it provides duty-free treatment to a large number of items for use in civil aircraft 
(List VI to the 2010 Customs Tariff).   
Table III.1 
Structure of MFN tariffs in Turkey, 2011 
(Per cent) 
2011 Final bounda 
1.   Bound tariff lines (% of all tariff lines) 51.9 51.9 
2.   Duty-free tariff lines (%  of all tariff lines) 23.2 3.0 
3.   Tariff quotas (% of all tariff lines) .. .. 
4.   Non- ad valorem  tariffs (% of all tariff lines) 1.7 0.2 
5.   Non- ad valorem  tariffs with no AVEs (% of all tariff lines) 0.3 0.2 
6.   Simple average tariff rate 12.2 36.9 
Agricultural products (WTO definition) 47.9 71.9 
Non-agricultural products (W TO definition) 5.0 17.4 
Agriculture, hunting, forestry and fishing (ISIC 1) 26.0 45.8 
Mining and quarrying (ISIC 2) 0.2 8.6 
Manufacturing (ISIC 3) 11.6 36.1 
7.   Simple average rate of dutiable lines only 15.9 n.a. 
8.   Domestic tariff "spikes" (% of all tariff lines)b 9.1 3.7 
9.   International tariff "peaks" (% of all tariff lines)c 14.6 33.0 
10.   Overall standard devia tion of applied rates 27.1 44.1 
11.    "Nuisance" applied rates (% of all tariff lines)d 6.7 0.0 
.. Not available. 
n.a. Not applicable. 
a Final bound rates are based on the 2006 tariff schedule in HS02 nomenclature.  Calculations on bound averages are based on 
 6,347 bound tariff lines (including partially bound).   
b Domestic tariff spikes are defined as those exceeding three times the overall simple average applied rate (indicator 6). 
c International tariff peaks are defined as those exceeding 15%. 
d Nuisance rates are those greater than zero, but less than or equal to 2%. 
Note: 2011 tariff is based on HS07 nomenclature consisting of 16,448 tariff lines (at 12-digit tariff line level).   
 Calculations include AVEs provided by the authorities for non- ad valorem  rates.  In case of unavailability of AVEs, the ad 
valorem  part is used for compound rates. 
Source: WTO Secretariat calculations , based on data provided by  the Turkish authorities. 
13. Law No. 474 on Customs Tariff Schedule allows  the Government to increase the applied 
MFN rates when these are deem ed insufficient to provide "a dequate" protection to domestic 
industries.13  The Law sets the so-called statutory tariff,  which is different from the applied MFN tariff 
adopted annually by the Council of Ministers.14  Under the Law, the Government may replace applied 
MFN rates by 150% of the corresponding rates of the statutory tariff to ensure higher protection to local industries.  However, according to the Turkish authorities, the statutory tariff is only applied for 
tariff lines that are unbound in the WTO framework or fall outside of the scope of the Customs Union 
                                                      
13 Law No. 474, published in the Official Gazette  of 25 May 1964 and amended by Law No. 4217, 
published in the Official Gazette  of 8 December 1996.   
14 The Import Regime Decree is issued annually an d amended only in exceptional circumstances.   WT/TPR/S/259 Trade Policy Review 
Page 30 
  
  Decision.  For bound tariff lines or lines covered by the Customs Union, any increases in the applied 
MFN rate will be capped by Turkey's commitment levels.15   
0.010.020.030.040.050.060.070.080.0
Fish
Minerals
Chemicals & prod.
Plastics & rubber
Hides & skins
Wood & articles
Pulp, paper, etc.
Textiles & articles
Footwear, headgear
Articles of stone
Precious stones, etc.
Base metals & prod.
Machinery
Transport equipment
Precision equipment
Arms and ammunition
Miscellaneous manuf.
Works of art, etc.Chart III.1
Share of bound tariff lines, by non-agricultural goods
Percent of bound lines
a
Note:
Source:HS chapter 03.
Share of bound lines (including partially bound) are calculated based on the 2006 tariff schedule in HS02 nomenclature.
WTO Secretariat estimates, based on WTO IDB and CTS databases.a
 
Table III.2 
Summary analysis of MFN tariff, 2011  
Analysis  Applied 2011 rates Imports 
2010a 
(US$ million) No. of linesa Simple avg. 
tariff (%) Range tariff 
(%) Standard 
deviation (%) CV 
Total 16,448 12.2 0-225 27.1 2.2 185,541 
       
HS 01-24 2,936 49.2 0-225 48.8 1.0 7,683 
HS25-97 13,512 4.1 0-37.9 3.8 0.9 165,185 
By WTO definition       
Agriculture 2,742 47.9 0-225 51.3 1.1 9,721 
Live animals and products thereof 398 105.9 0-225 71.4 0.7 584 
Dairy products 178 115.8 8.3-180 60.9 0.5 115 
Coffee and tea, cocoa, sugar, etc. 423 39.1 0-145 33.5 0.9 1,172 
Cut flowers and plants 119 10.6 0-46.8 14.9 1.4 92 
Fruit and vegetables 600 41.0 0-145.8 22.6 0.6 672 
Table III.2 (cont'd) 
                                                      
15 Article 2 of Law No. 474 authorizes the Council of  Ministers to increase or decrease the statutory 
tariff rates and states that provisions of international agreements signed by Turkey must be respected.  The 
Decisions of the Council of Ministers are published in the Official Gazette . Turkey WT/TPR/S/259 
 Page 31 
 
 
  Analysis  Applied 2011 rates Imports 
2010a 
(US$ million) No. of linesa Simple avg. 
tariff (%) Range tariff 
(%) Standard 
deviation (%) CV 
Grains 65 52.3 0-130 45.0 0.9 1,057 
Oil seeds, fats, oils and their products 250 20.1 0-50 15.9 0.8 2,755 
Beverages and spirits 302 46.8 0-70 27.7 0.6 162 
Tobacco 28 38.8 10-74.9 22.3 0.6 368 
Other agricultural products 379 6.4 0-46.8 8.5 1.3 2,742 
Non-agriculture 13,706 5.0 0-81.9 7.1 1.4 163,148 
Fish and fishery products 393 35.0 0-81.9 18.0 0.5 242 
Mineral products, precious stones and 
precious metals 847 2.6 0-21.12 3.0 1.2 11,893 
Metals 1,856 4.2 0-22.4 5.1 1.2 26,980 
Chemicals and photographic supplies 3,132 4.7 0-37.9 2.6 0.5 24,607 
Leather, rubber, footwear and travel goods 458 4.1 0-17 4.2 1.0 3,471 
Wood, pulp, paper and furniture 793 0.8 0-10 1.9 2.4 5,290 
Textiles and clothing 2,372 7.9 0-12 3.0 0.4 10,905 
Transport equipment 422 5.2 0-22 4.8 0.9 17,969 
Non-electric machinery 1,450 1.6 0-9.7 1.4 0.9 21,368 
Electric machinery 838 2.4 0-14 2.7 1.1 14,137 
Non agricultural articles n.e.s. 1,040 2.4 0-13.9 1.9 0.8 5,659 
Petroleum 105 3.4 0-4.7 1.0 0.3 20,626 
By ISIC sectorb       
Agriculture, hunting, forestry and fishing 855 26.0 0-150 32.0 1.2 6,170 
Mining 191 0.2 0-11.68 1.1 5.9 14,249 
Manufacturing 15,401 11.6 0-225 26.7 2.3 152,429 
By stage of processing       
Raw materials 1,667 18.8 0-150 27.0 1.4 26,129 
Semi-processed products 5,943 6.5 0-135 11.0 1.7 53,377 
Fully-processed products 8,838 14.8 0-225 33.3 2.3 93,362 
a The total of imports is higher than the sum of sub-items, as  certain imports, to the value of US$12,672.8 million are not cla ssified 
 in the Harmonized System. b International Standard Industrial Classification (Rev.2).   Electricity, gas and water are excluded (1 tariff line). 
Note: CV = coefficient of variation. 
 Calculations include AVEs provided by the authorities for non- ad valorem  rates.  In case of unavailability of AVEs, the ad 
 valorem part is used for compound rates.   
Source : WTO Secretariat calculations, based on data provided by the Turk ish authorities;  imports data from UNSD, Comtrade database
. 
14. Significant differences between bound and applie d rates leave Turkey some flexibility to 
increase its MFN duties on a number of agricultura l goods (Chart III.2).  The gap between bound and 
applied duties on industrial products, combined with  a relatively low incidence of tariff bindings, 
provides significant scope for Turkey to increase  its duties on non-agricultural products within the 
WTO framework.  However, unilateral increases by Tu rkey would run contrary to the Customs Union 
Decision.   
15. Overall, Turkey's applied MFN rates have not changed significantly since 2007.16  Among 
recent changes, Turkey reduced its MFN tariffs  on live bovine animals for breeding (HS 010290) 
from 20% to zero effective 28 October 2010; from 30%  to 15% for live bovine animals for slaughter; 
from 225% to 30% on certain sheep meat (HS 0204) on 22 December 2010; and from 130% to zero 
on wheat, oat and buckwheat (HS 1001, 1004 and 1008) for the period 25 February to 1 May 2011.  
                                                      
16 According to the Turkish authorities, the simple av erage MFN tariff for agricultural and fish products 
varied between 58.5% and 60.5% from 2007 to 2011.   WT/TPR/S/259 Trade Policy Review 
Page 32 
  
  However, the MFN import duty was increased to  75% on certain meat (HS 0201 and 0202) on 
2 July 2011, and the MFN duty was increased by 20 % or 30% on some textile and apparel products 
on 15 September 2011.17   
0.020.040.060.080.0100.0120.0140.0Chart III.2
Bound and applied duties on agricultural products, by HS 2-digit, 2011
Per cent
Source :WTO Secretariat estimates, based on data provided by the Turkish authorities and WTO CTS database.Live animals
Meat and edible meat 
offals
Dairy products
Products of animal 
origin n.e.s.
Plants and flowers
Edible vegetables
Edible fruits and nuts
Coffee, tea, maté and 
spices
Cereals
Products of the 
milling industry
Oil seeds and 
oleaginous fruits
Lacs, gums and resins
Vegetable products 
n.e.s.
Fats and oils
Preparations of meat 
Cocoa and cocoa 
preparations
Preparations of 
cerealsSugar and sugar 
confectionery
Preparations of 
vegetables
Miscellaneous edible 
preparationsBound duties
Applied duties144.9 161.0
Beverages and spirits
Waste from the food 
industry
Tobacco
 
(b) Tariff preferences 
16. Commensurate with its commitments under the Customs Union Decision, Turkey has been 
aligning its preferences to third countries, including  the GSP Scheme, with the EU trade regime.  This 
is leading to progressive elimination of all or virtually all tariffs on products falling within HS 
Chapters 25 to 97, and selective liberalization of  certain agricultural commodities and processed 
agricultural products (Tables III.3 and AIII.4).  The tariff preferences on agricultural goods are 
generally implemented through tari ff-rate quotas (section (iv) below). 
                                                      
17 According to the WTO Report on G-20 Trade Measures (M id-October 2010 to April 2011), Turkey 
imposed the higher duties on textiles and clothing goods provisionally from 22 July 2011.   Turkey WT/TPR/S/259 
 Page 33 
 
 
  Table III.3 
Tariff averages, 2011 
(Per cent) 
  HS 01-97 HS 01-24 HS 25-97 WTO 
agriculture WTO non-
agriculture 
MFN 12.2 49.2 4.1 47.9 5.0 
GSP 10.0 47.5 1.9 46.0 2.9 
Serbia 8.8 49.2 0.0 47.8 1.0 
Tunisia 8.8 49.2 0.0 47.8 1.0 
Syria 8.8 49.2 0.0 47.8 1.0 
Morocco 8.8 49.2 0.0 47.8 1.0 
West Bank and the Gaza St rip 8.8 49.2 0.0 47.8 1.0 
Kosovo 8.8 49.2 0.0 47.8 1.0 
Croatia 8.8 49.1 0.0 47.7 1.0 
Israel 8.8 49.2 0.0 48.0a 1.0 
Countries benefiting from special incentive 
 arrangements 8.7 46.8 0.4 45.2 1.4 
Albania 8.7 48.6 0.0 47.1 1.0 
LDC 8.6 46.7 0.4 45.0 1.4 
Macedonia (FYR) 8.6 47.8 0.0 46.3 1.0 
Egypt 8.5 47.5 0.0 47.8 0.7 
EU 8.2 48.4 0.0 47.4 0.9 
Georgia 7.7 43.3 0.0 41.4 1.0 
EFTA 7.4 43.8 0.0 47.4 0.0 
Bosnia-Herzegovina 0.9 5.0 0.0 5.3 0.0 
a The average on preferential agreements ma y be higher than the MFN average as in some cases there is no information on AVEs 
 or the ad valorem  part of non- ad valorem  duties. 
Note: Calculations include AVEs provided by the authorities for non- ad valorem  r a t e s .   I n  c a s e  o f  u n availability of AVEs, the 
 ad valorem  part is used for compound rates.   
Source:  WTO Secretariat calculati ons, based on data provided by the Turkish authorities. 
(iii) Other duties and charges (ODCs) 
17. For all tariff line items in its Goods Schedule, Turkey has bound "other charges and duties" 
(Article II.1(b) of the GATT) at non-zero rates for a ll items except those marked "free".  The possible 
ODCs could amount to 15% of the customs duty as a "m unicipality share", in addition to taxes of 4% 
for goods arriving by maritime transport (transportati on infrastructure fee) or 3% by road, rail or air 
transport.   
18. At present, Turkey applies a Mass Housi ng Fund (MHF) levy on imported fish and fish 
products falling within HS Chapters 2, 3, 15, 16  and 23.  The levy is differentiated according to 
imports from the EU, EFTA member states, and other countries, and ranges from zero to 35% 
ad valorem .  Turkey has not bound its tariffs for fi sh and fish products, but imports from EFTA 
member states enter free from import duty and the MHF levy under the Turkey-EFTA Free Trade 
Agreement.   WT/TPR/S/259 Trade Policy Review 
Page 34 
  
  (iv) Tariff-rate quotas and tariff exemptions 
19. Turkey does not have tariff quota commitments lis ted in its Goods Schedule.  However, it 
occasionally opens MFN tariff quotas unilaterally.18  Quota allocations are made on a "first come, first 
served" or "past performance" basis.  The in-quota  tariff rates are differentiated between duty-free and 
reduced MFN rate.  In addition, preferentia l tariff-rate quotas are administered on numerous 
agricultural and processed agricultural products (Table  AIII.5).  On non-agricultural products, Turkey 
opened preferential tariff-rate quotas for acrylonitryl a nd compressors on 1 Janua ry 2011.  Allocations 
of the 12-month TRQs are made on a "past pe rformance" and "production capacity" basis.  
Approximately 90% of the TRQ for compressors has been utilized and 100% for acrylonitryl.   
20. The Investment Encouragement Programme (IEP)  provides for duty and tax concessions on 
imports.  In addition, exporters benefit from th e inward-processing scheme.  Imports of certain 
products for disabled persons or cer tain public administrations, financial leasing, projects financed by 
donors, and some temporary imports are eligible for ta riff concessions.  All imports by the Ministry of 
Defence in the context of the North Atlantic Tr eaty Organization are exempt from the payment of 
customs duties (Table III.4).   
21. The IEP aims, inter alia,  to reduce regional disparities and promote small and medium-sized 
enterprises.  In principle, all investment projects are eligible.19  Project applications are subject to 
assessment by the Ministry of Economy.  Investment projects, which are granted an Investment Encouragement Certificate benefit from customs dut y exemptions on all machinery and equipment to 
be used in the production process.  Exemption from VAT is provided pursuant to Law No. 3065 of 
25 October 1984.  Domestic and foreign investors benefit from equal terms and conditions.  Foreign 
exchange earning activities are exempt from stam p duty and charges pursuant to Laws Nos. 488 
and 492.   
22. The inward processing scheme allows Turkish manufacturers/exporters to import materials 
free of duty and other commercial policy measures.   Goods imported under this scheme are intended 
for re-export from the customs territory of Turkey in  the form of "compensating products", i.e. all 
goods obtained from processing operations.  Normally , the manufacturer/exporter will request the 
suspension of import duty and VAT until export of the finished product, but the duties and VAT may also be paid and subsequently reim bursed under the drawback system.   
23. The "suspension list" (List V in Turkey's Customs Tariff) enables manufacturers to import 
certain raw materials and intermediary inputs, i.e. chemical raw materials and inputs for the 
electronics industry, at low or duty-exempt rates.   Moreover, tariff-rate quotas may be opened for 
products with insufficient production capacities within the Customs Union.
20   
                                                      
18 The United States requested consultations with  Turkey in November 2005 regarding certain 
measures affecting the importation of rice (WTO document DS334).  The Panel found, inter alia,  that Turkey's 
requirement that importers purchase domestic rice in order to be allowed to import rice under the tariff-rate 
quotas was inconsistent with GATT Article III:4, but did not make a recommendation as the measure was no longer in force and Turkey had declared its intention not to reintroduce the measure.  Turkey's tariff-rate quota 
for rice was abolished on 31 July 2006.   
19 Investments not supported, or supported conditionally, under the General Investment Encouragement 
System are listed in Annex IV of WTO document G/SCM/N/186/TUR, March 2010.   
20 Turkey has prepared the suspension list in co-operation with the EU.  However, any Turkish requests 
for the opening of tariff-rate quotas would only be applicable within Turkey.   Turkey WT/TPR/S/259 
 Page 35 
 
 
  Table III.4 
Key features of concessional entry schemes, 2011 
Scheme Eligibility Incentives 
Investment 
encouragement 
programme Feasible investment projects 
deemed by the Undersecretariat of 
Treasury to reduce regional imbalances within the country, 
create new employment 
opportunities, and increase competitiveness while using 
technologies with greater value 
added Exemption from customs and fund le vies for imported machinery and 
equipment on the Machinery and Equipment list approved by the 
Undersecretariat of the Treasury
a 
 VAT exemption for imported and locally purchased machinery and 
equipment on the list  
Inward processing regime   
(a) Conditional       exemption       for imports 
      (suspension 
      system) Any exporter Intended for goods to be re -exported;  suspension of duty and VAT on 
raw materials, auxiliary materials, semi-finished and finished products, 
packaging materials 
(b) Use of equivalent 
goods Any exporter Suspension of customs dutie s and VAT on imported inputs after export 
of compensating products 
(c) Repayment of duties 
     collected on imports Any exporter Refund of customs duty and VAT paid on imported inputs, after export 
of goods with imported inputs, based on a drawback method 
NATO North Atlantic Treaty Or ganization 0% on all imports 
Defence Ministry of National Defence or by 
public institutions on behalf of the Ministry 0% on all imports 
Donations  State administrations; certain items 
to be used mainly for the public interest, approved by relevant 
ministries .. 
 Vehicles produced especially for 
disabled persons .. 
   
Financial leasing Vessels, air carriers, medical 
equipment, and high-tech products Total or partial relief from import duties up to the date the leasing 
contract is over;  VAT reductions 
 Movable and unmovable property Suspension of all cu stoms duties and exemption of duties, charges, and 
fees for the leasing contract up to the date the leasing contract is over 
Temporary imports Any importer;  certain commercial 
or personal items Total or partial relief from import duties on temporary use in Turkey for 
6 to 12 months without any change  except normal depreciation due to 
their use 
Project credit (donor) Project evaluation criteria of Turk 
Eximbank Terms and conditions of the project  loan are in acco rdance with the 
provisions of the OECD Consensus 
Encouragement of 
tourism .. .. 
Private (special) laws 
regarding exemptions .. .. 
.. Not available. 
a Goods imported at 20% duty: passenger vehicles, buses (excludi ng double-decker buses), tractors (excluding tractors conformin g 
to Euro-1 or Euro-2 norms and having envi ronment-friendly engines), trailers (except refrigerated trailers), televisions, video s, 
mini-refrigerators, furniture, import of yachts (including motor boats), trucks, (excluding off-road truck types and rock-type d ump 
trucks that are not allowed on hi ghways), mixers, and trans-mixers. 
 Goods imported at 18% duty: e xpansion or new investments for a minimum capacity of 100,000 units per year of firms that will 
manufacture automobiles considered as new models for a period of ten years after the date of their first production worldwide. 
 Goods imported at 10% duty: raw material s, intermediary goods, and operating material s to be imported for operational needs. 
 Goods imported at 5% dut y: construction material. 
Note: No performance requirements are in place under these schemes. 
Source : WTO Secretariat, based on informati on provided by the Turkish authorities. 
(v) Fees and charges for services rendered 
24. All shipments requiring formal clearance by the Turkish customs authorities are subject to an 
ordino fee of US$100 per customs declaration, and a stamp duty, set at TL 40.10 for 2011.  Charges for printed documents used by the customs admini stration are enumerated in Table III.5.  Customs WT/TPR/S/259 Trade Policy Review 
Page 36 
  
  clearance outside of normal opening hours incurs add itional charges.  The fee for overtime is set at 
TL 5.50 per hour  for export transactions and TL 13.20 per hour for all other operations.21  Costs for 
analyses or examinations carried out in customs laboratories or outsourced units are borne by the declarants (Customs Act No. 4458, Article 66, subpa ragraph 4, amended by the Act of 18 June 2009 
and Act No. 5911).
22  Consignments valued at €75 or less do not require formal clearance by 
Customs.   
Table III.5 
Fees and charges 
Name of account Parcel/Pcs Annex 
no. Price 
Customs summary declaration form 1,000 9 
1.70 Certificate of customs status  65 
Application for customs procedure with economic im pact (application for authorization to operate 
customs warehouses) inward processing contro l sheet (outward processing control sheet)  55 
Auth. for customs procedure with economic impact  (control sheet for auth. to operate customs 
warehouses) inward processing auth.  ( outward processing auth. control sheet)  56 
Verbal declaration for temporary importation  57 
Inf 2 (outward processing triangular traffic)  64 
Inf 9 information sheet (inward processing)  47 
Identification and assessment sheet for goods  consigned to EU from free zones  67 
Application for return or removal  77 
Container tracking form at entry 2,000  
Container tracking form at exit 2,000  
Application for ending customs transactions of goods  that violate intellectual and industrial property 
rights  
 19 
 
Customs declaration in quadruplicate 500 20.2 
2.20 Continuation sheet in quadruplicate 500 20.4 
T S document (control sheet)  36-36,1 
T S simplified procedure (control sheet)  36.2-3 
Loading list T 5  36.4-5 
Inf 1 information sheet  50 
Inf 5 (inward processing / triangular traffic)  49 
Inf 6 (information sheet for temporary importation)  61 
Inf 1 information sheet (inward processing)  51 
Inf 6 form (customs warehouses / handling in free zones)  41 
Temporary import declaration and undertaking for ve hicles leaving the Turkish customs territory 
(83/A)  68 
Temporary import declaration and undertaking for non-commercial goods consigned from the 
Turkish customs territory (83/B)  
  
 
Table III.5 (cont'd) 
                                                      
21 According to Article 3.1 of Communiqué No. 74 , customs personnel receive an allowance for 
overtime work and work carried out on official holidays.  Based on Article 122.1.a of the Council of Ministers' 
Decision No. 2009/15481, the allowance is TL 5 per hour for export transactions and TL 12 for other transactions.  Trucks carrying Turkish licence plates are charged an overtime fee of TL 12 per truck for export 
transactions and TL 19 for other transactions (Article 122.1.b).  The fee is also charged to trucks with foreign 
licence plates taking goods into Turkey.  However, depending on the time of the transaction and the mutuality principle, the fee may not be collected from trucks with foreign licence plates transiting through Turkey.   
22 Payments for laboratory analyses and examina tions are recorded as revenue in a fund entitled 
Working Capital regarding the Fees Charged for the An alyses Conducted at Cust oms Laboratories and the 
Goods Disposed under the Customs Legi slation;  operating expenses for t ools, materials, supplies, software, 
training and the like are charged agai nst this fund.  Laboratory analysis fees were published in the Customs 
Regulations of 7 October 2009, Enclosure 24.   Turkey WT/TPR/S/259 
 Page 37 
 
 
  Name of account Parcel/Pcs Annex 
no. Price 
Customs declaration in octoplicate 250 20.1 
3.30 Continuation sheet in octoplicate 250 20.3 
Inf 4 information sheet   
Laboratory analysis report  30 
5.50 Laboratory analysis continuation report   
Second analysis report  82 
Certificate of authorization for pr ocessing under customs control  53 
Application for binding tariff information  1 
Source:  Information provided by the Turkish authorities.  
25. An importer may appoint a customs broker to handle formal clearance procedures.  Goods 
that fail to pass customs clearance within 45 days (from the date on which the summary declaration is 
lodged for goods carried by sea) or 20 days (goods tr ansported by modes other than sea) are disposed 
of.  The Customs Office may extend this period fo r justified reasons.  An additional 30 days to 
complete the procedure may be granted against a supplementary fee of 1% of the value of the 
shipment.   
26. Turkey began full implementation of a strip-st amp requirement for alcoholic beverages and 
tobacco products in November 2007.  The special stam p contains an activated code to be applied on 
each product.23  For imported goods, the codified label may be affixed (i) at production sites abroad 
before the products are shipped to Turkey, (ii) in  customs areas for alcoho lic beverages and tobacco 
products in Turkey, or (iii) at facilities operated by an authorized company in the provinces of Istanbul, Izmir, or Mersin.  The price for the strip stamps is the same for imported and domestically 
produced goods, except for beer, where the price differen ce is due to the cost of the stamp paper.  The 
Turkish authorities are considering various optio ns to eliminate the price difference.   
(vi) Application of internal taxes  
27. The Special Consumption Tax (SCT) was introduced on 1 August 2002, replacing 
16 selective taxes on oil products, motor vehicles, alcoholic beverages and tobacco products, and 
various luxury goods.  The SCT is levied on impor ts as well as domestic production, and published in 
the form of four lists.  The SCT is primarily collected  on imports when goods are cleared through 
Customs, and for domestically produced goods when these are delivered to the customers.  The 
petroleum products covered by the SCT and th e corresponding tax rates are enumerated in 
Table AIII.6.  Air conditioners, re frigerators, freezers, record and cassette players, and television 
receivers are subject to SCT at a rate of 6.7% ad valorem ; for caviar, furs, precious stones, cosmetics, 
mobile phones, crystal chandeliers, a nd revolvers the SCT amounts to 20% ad valorem .  The tax rates 
on motor vehicles and other transport equipment ra nge from 1% for certain buses to 84% for certain 
vehicles under 3.5 tonnes (Table III.6).   
                                                      
23 The requirement is not applied to alcoholic beverages in packaging of 5cl or less.  The strip stamp 
has not been applied to wine during the aging process since 1 January 2010.   WT/TPR/S/259 Trade Policy Review 
Page 38 
  
  Table III.6 
Excise duties or special consum ption tax on motor vehicles, 2011 
HS Code Product description Tax rate (%)
8701.20 Tractors for semi-trailers 4 
87.02 
  
 Motor vehicles for transport of 10 pe rsons and more (including driver)  
Autobus Midibus 
Minibus   
1 4 
9 
87.03 Motor cars and other motor vehicles principally de signed for the transport of persons (other than 
those of heading No. 87.02), including station wagons and racing cars.a
  
Those with maximum load capacity of 850 kg or le ss, and with piston displacement of less than 
2,000 cc 10 
Those with maximum load capacity of more than 850 kg, and with piston displacement of less than 
2,800 cc 10 
Only those with electric motor 10 
Of a cylinder capacity not exceeding 3,200 cm3, having 9 seats including driver 10  
Only those with electric motor 10 
Others  
Of a cylinder capacity not exceeding 1,600 cm3 37 
Of a cylinder capacity exceeding 1,600 cm3 but not exceeding 2,000 cm3 60 
Of  a cylinder capacity exceeding 2,000 cm3 84 
Only those with electric motor  
Of  a motor power not exceeding 85 kW 3 
Of  a motor power exceeding 85 kW but not exceeding 120 kW 7 
Of  a motor power exceeding 120 kW 15 
8703.10.11.00.00 Vehicles specially designed for traveling on snow , vehicles with compression ignition, internal 
combustion reciprocating piston e ngine/diesel and semi-diesel) or  vehicles with spark-ignition 
internal combustion reciprocating piston engine  6.7 
8703.10.18.00.00 Others 
Golf cars  similar vehicles 6.7 
87.04 Motor vehicles for the transport of goodsb   
Of cylinder capacity not exceeding 3,000 cm3 10 
Of cylinder capacity exceeding 3,000 cm3 but not exceeding 4,000 cm3 52 
Of cylinder capacity exceeding 4,000 cm3 75 
Only those with electric motor  
Of a motor power not exceeding 85 kW 10 
Of a motor power exceeding 85 kW but not exceeding 120 kW 52 
Of a motor power exceeding 120 kW 75 
Of load limit under 620 kg and having box truck  
Only those with electric motor 10 
Others 10 
Others 
Only those with electric motor 4 
4 
87.05 Special purpose motor vehicles, other than those prin cipally designed for the transport of persons or 
goods (for example, breakdown lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper 
lorries, spraying lorries, mobile workshops, mob ile radiological units) (excluding fire fighting 
vehicles) 
Those only subject to recording and regist ration, excluding fire fighting vehicles 4 
87.09 Works trucks, self-propelled, not fitted with lifting or handing equipm ent, of the type used  in 
factories, warehouses, dock areas or airports for short distance transport of goods;  tractors of the 
type used on railway the components and parts of these vehicles 4 
87.11 Motorcycles (including mopeds) and cycles fitted wi th an auxiliary motor, with or without side-
cars; side cars (except side cars) (except only those with electric motor) 
Of a cylinder capacity not exceeding 250 cm3 
Of a cylinder capacity exceeding 250 cm3   
  
8 
37 
8711.90.00.00.00 Others (only those with electric motor) 
Of  a motor power not exceeding 20 kW 
Of  a motor power exceeding 20 kW  
3 
37 
Table III.6 (cont'd) Turkey WT/TPR/S/259 
 Page 39 
 
 
  HS Code Product description Tax rate (%)
88.02 Other aircraft (for example, helicopters, aeropl anes); spacecraft (including satellites) and spacecraft 
launch vehicles and ve hicles under orbit 0.5 
 (Only helicopters and aeroplanes) (except military ai rcrafts, special helicopters and aeroplanes for 
pesticide and fire extinguishing use)   
8901.10.10.00.11 Cruise-s hips  not exceeding 18 gross tonnage 6.7 
8901.10.90.00.11 Passenger ships and cruise ships 6.7 
89.03 Yachts and other vessels for pleasure or sports;  rowing boats and canoes (except inflatable, rowing 
boats, and canoes not exceeding 100 kg 8 
a Only passenger cars, station wagons, racing cars, off-road vehi cles, etc. (including cash-carrying vehicles), motorhomes, and  
motor vehicles that run on electricity, gas,  solar energy etc.  Except for motor vehi cles such as ambulances, prisoner vehicles , 
funeral vehicles, fire department lead-v ehicles that are manufactured for special purpose; compression-ignition piston engine 
(diesel and semi-diesel) and spark-ignition piston combustion vehicles that have been designed to be driven on snow, others (go lf 
cars etc. vehicles). 
 Of motor vehicles (except all wheel-dr iven passenger cars, station wagons, race car s and off-road vehicles) of less than 
3.5 tonnes weight, which are used for carriage of goods, a nd the passenger capacity (passenger capacity is calculating by 
multiplying the number of passenger, incl uding the driver, by 70 kg. When making th is calculation, the fixed appliance for 
mounting of seats will be taken into consider ation as if they were the seats) of wh ich is less than 50% of the maximum load 
capacity (the total load weight, in cluding the driver and the passengers, that a vehicle can safely carry). 
b Those only subject to recording and registration. 
 Those with maximum load capacity of 4,700 kilograms or less, and with other seats by the driver or those with side windows 
other than that of the driver (ex cept trucks without box and with pist on displacement of 3,200 cc or less). 
n.a. Not applicable. 
Source:  Information provided by the Turkish authorities. 
28. The SCT applicable to alcoholic beverages a nd tobacco products has undergone some notable 
changes since the last Review of Turkey.  Mini mum tax levels on alcohol products, expressed in ad 
valorem  equivalents, were eliminated in 2009.24  Since then, all alcoholic beverages have been subject 
to specific rates of SCT only, except for beer , where the tax rate is the higher of 63% ad valorem  or 
TL 0.44 per litre of pure alcohol.  The specific rates were increased by 10% across-the-board in late 2009 and raised a further 30% in October 2010.
25  The rates of SCT vary considerably depending 
on the type of beverage (Table III.7). 
29. Revenue from SCT levied on raw tobacco and tobacco products is channelled into the 
Tobacco Fund.  The tax rates applicable in 2011 are set out in Table III.8.  A Tobacco Fund levy on 
processed tobacco was abolished as of 1 January 2010.26  Imported raw tobacco, including tobacco 
used in domestically produced cigarettes, is subj ect to a Tobacco Fund levy of US$2,250 per tonne.27   
30. Turkey applies VAT on the supply and import of goods and many types of services.  The 
general rate of VAT has been set at 18% since 15 May 2001.  Special VAT rates apply to List I and 
List II items, notably to basic foodstuffs, books an d similar publications (8%), and to raw cotton and 
dried hazelnuts (1%).  On imports, VAT is calculated on the import price inclusive of customs duties and SCT, if applicable.  VAT is not levied on exports, goods imported in accordance with an 
investment incentive certificate, goods in transit, or purchases by embassies and diplomatic staff, etc.   
                                                      
24 Cabinet Decree No. 2009/14882 of 14 April 2009.   
25 Cabinet Decree No. 2009/15725 of 29 December 2009 and Cabi net Decree No. 2010/973 of 
25 October 2010.   
26 Cabinet Decree No. 2009/15685, published in the Official Gazette  No. 27447 on 29 December 2009.  
27 The levy was reduced from US$3,000 to the present level through Cabinet Decree No. 27801 of 
30 December 2010.   WT/TPR/S/259 Trade Policy Review 
Page 40 
  
  Table III.7 
Excise duties on alcoholic beverages, 2011 
HS Code Product description Tax rate (%) Tax rate 
(specific 
amount 
in TL) 
2202.10.00.00.13 Cola soda pops 25 - 
2203.00 Beers produced from malt 63 0.44 
22.04 Wine of fresh grapes (including fortified wi nes); grape  must (other than that of heading 
No. 20.09) (except 2204.10 sparkling wine and 2204.30 other grape musts)  0 2.44 
2204.10 Sparkling wines 0 16.12 
22.05 Vermouth and other wines of fresh grapes (f lavored with plants or aromatic substances) 
(except 2205.10.10.00.00, 2205.10.90.00.12) 0 22.10 
2205.10.10.00.00 Whose alcoholic strength by volume is 18% or less  0 17.55 
2206.00 Other fermented drinks (such as apple wi ne, pear wine, honey wi ne), mixed fermented 
drinks not in any other part of the tariff,  and blends of fermented drinks with non-
alcoholic drinks 0 2.44 
2205.10.90.00.12 Whose alcoholic strength by volume is 22% or more 0 85.80 
2207.20 Other alcoholic drinks with  any degree of alcohol content, which are produced with 
denatured ethyl alcohol or by alcohol th at is obtained by distillation (except for 
denatured ethyl alcohol of any degree)  0 85.80 
22.08  Undenatured ethyl alcohol of less that 80% ; distilled alcoholic drinks, liqueurs and other 
alcoholic drinks (2208.90.91; 2208.90.99) ex cept for undenatured ethyl alcohol of less 
than 80% (except 2208.20, 2208.50, 2208.60, 2208.70 and 2208.90)  0 85.80 
2208.20 Grape wine or alcoholic drinks that are obtained by distilli ng grape marcs 0 71.50 
2208.50 Gin and Geneva 0 57.20 
2208.60 Vodka (except 2208.60.91.00.00, 2208.60.99.00.00) 0 57.20 
2208.60.91.00.00 Those in contai ners of less than 2 litres (with alcohol  content of more than 45.4%) 0 85.80 
2208.60.99.00.00 Those in containers of more than 2 liter s (with alcohol content of more than 45.4%) 0 85.80 
2208.70 Liqueurs 0 78.65 
2208.90 Others (except 2208.90.48.00.11 and 2208.90.71.00.11) 0 85.80 
2208.90.48.00.11 Raki (in containers of 2 litres or less 0 51.48 
2208.90.71.00.11 Raki (in containers of more than 2 litres) 0 51.48 
Source:  Information provided by the Turkish authorities. 
Table III.8 
Excise duties on tobacco products, 2011 
HS Code Product description Tax rate 
(%) Minimum 
specific 
amount 
(TL) 
2402.10.00.00.11 Cigars that contain tobacco 30 0.1325 
2402.10.00.00.12 Cheroots  30 0.1325 
2402.10.00.00.19 Cigarillos  30 0.1325 
2402.20 Cigarettes that contain tobacco 63 0.1325 
2402.90.00.00.00 Others     
  Cigars, cheroots and cigarillos made of ingredients deemed as a tobacco 30 0.1325 
  Cigarettes made of ingredients deemed as a tobacco 63 0.1325 
2403.10 Smoking tobacco (whether or  not containing tobacco substitu tes in any proportion) (except 
2403.10.10.00.19 and 2403.10.90.00.19) 63 0.1325 
2403.10.10.00.19 Others (in immedi ate packing of a net content not exceeding 500 g) 63 0.0342 
2403.10.90.00.19 Others (in immediate packing of a net content exceeding 500 g) 63 0.0342 
2403.99.10.00.00 Snuf f and chewing tobacco 63 0.1325 
Source:  Information provided by the Turkish authorities. Turkey WT/TPR/S/259 
 Page 41 
 
 
  31. A reduced VAT rate of 8% for contract manufacturing for textile and ready-to-wear works, 
and for services provided in private care houses and r est homes entered into effect on 1 June 2007, 
and for restaurant services on January 2008.  The redu ced VAT rate of 8% has been in effect since 
2007, on similar accommodation services offered by hotel s, motels, pensions, and holiday villages, as 
well as toothbrushes, contact lenses, spectacle lenses for glasses, certain excavators, knitting 
machines, etc. 
32. Transactions effected by banks and insurance companies are exempt from VAT under 
Article 17 of Law No. 3065.  Thus, banks and insu rers cannot recover VAT paid on their inputs.  
However, a Banking and Insurance Transaction Tax (BI TT) is levied at 5% on certain operations, e.g. 
on interest income and commissions.  Transactions involving liquidity bills issued by the Central 
Bank of Turkey and money-market trading transactio ns between banks and subsidiaries are subject to 
1% BITT.28  The BITT on foreign exchange transactions has been at zero since 1 May 2008 under 
Cabinet Decree No. 2008/13459.   
33. Internal taxes make an important contri bution to Turkey's public finances.  The 
TL 59.4 billion raised by the Special Consumption Tax in 2010 accounted for 24% of the 
Government's tax revenue, a nd 18.5% of total budget revenues, in th at year.  Similarly, the share of 
VAT in total tax receipts was 30% (TL 38.6 billio n collected on domestically produced goods and 
TL 36.2 billion on imports).  The Government also  received TL 3.7 billion from the Banking and 
Insurance Transaction Tax, TL 4.1 billion from a special tax on communication services, and TL 0.64 billion from a tax on gambling in 2010.  By  comparison, government revenue from customs 
duties totalled TL 3.2 billion.   
(vii) Import prohibitions, restrictions, and licensing 
34. Turkey prohibits the import of ten items by broad product category (Table III.9)  The product 
coverage remains unchanged sin ce 2003.  Turkey justifies these restrictions under the general 
exceptions and security exceptions provided by GATT Articles XX and XXI, i.e. the necessity to 
protect public morals or human, animal or plant life or health; compliance with domestic legislation or 
international obligations; or for reasons of national security.   
35. Various goods are subject to licensing (Table III.10).  Licensing is employed, for example, to 
enforce compliance with international conventi ons (material for the manufacture of chemical 
weapons, CITES); for reasons of national security or public safety (explosives, radioactive substances, 
fertilizer, maps and related items); or to ensure th at the imported goods are used for the stated purpose 
(items for use in civil aircraft, liquefied petroleu m gases).  Certificates issued by the Ministry of 
Science, Industry and Technology for machine t ools, various electrical household appliances, 
computers, transport equipment, telecommunications  equipment, cameras, and health-related goods 
enforce a requirement on the distributors to pr ovide adequate after-sales service and maintain 
sufficient stocks of spare parts and accessories.  Im ported motor vehicles are also subject to approval 
by the Ministry of Science, Industry and Technol ogy, pursuant to Communiqué No. 10/7, to ensure 
that the vehicles are suitable for Turkish highways.  An eligibility certificate, issued by the Turkish 
Sugar Authority (without any import restriction), is required for the importation of certain sugar 
substitutes.   
                                                      
28 The BITT on sale and repo of domestically issued  corporate bonds was reduced from 5% to 1% in 
late 2010 to develop the corporate debt market.   WT/TPR/S/259 Trade Policy Review 
Page 42 
  
  Table III.9 
Import prohibitions, 2011 
Description Invocation of WTO Articl e Domestic/international legislation 
Narcotics, hashish and prepared opium 
(2 items)a Health, IAb 
(Article XX:b, h) Law No. 2313 on the Control of Narcotics, and the 
International Agreement on Narcotics Goods (1961) 
Ozone depleting substances 
(1 item)a, c Environment 
(Article XX:b, d) Copenhagen Amendment to Montreal Protocol on 
Substances that Deplete the Ozone Layer, Import Regime 
No. 2011/14 
Colouring matter 
(1 item) Health 
(Article XX:b) Law No. 1593 on the Protection of Public Health; 
Regulation on Special Conditions of Foodstuffs and 
Supplies and Objects Concerning Public Health; Import 
Regime Communiqué No. 2007/15 Add II (List) 
Scheduled chemical weapons in I and II of 
the Convention 
(4 items)c Environment 
(Article XX:b, d) The Convention on the Prohibition of the Development, 
Production, Stockpiling and Us e of Chemical Weapons 
and their Destruction; Im port Regime Communiqué 
No. 2011/17 (List I) 
Measurement instruments not conforming to Turkish legal norms (non-metric or double standard) 
(6 items) Compliance with domestic law
(Article XX:d) Law No. 3516 on Standards and Accords 
Arms and ammunition, propellant powders, 
prepared explosives, fuses, caps igniters 
detonatorsa 
(3 items) Security 
(Article XXI:b(i),(ii)) Law on Firearms (No. 6136 of 1953); Import Regime 
Communiqué No. 2011/2d 
Gambling instruments (except for specified 
tourism purposes)a 
(1 item) Public morals 
(Article XX:a) Law No. 1072 on Gambling Instruments like Roulette, 
Tilt, and Pinball  
Products making illegal use of a trade mark 
(all industrial products) Compliance with domestic 
law; IAb 
(Article XX:d,h) 
 Public morals 
(Article XX:a) Paris Convention 1883 annexed to the Law of 1930 on 
Accession to 1925 Hague Agreement on International Industrial Property (1925); Statutory Decree No. 556 on 
the Protection of Trademarks  
Customs Law (No. 4458 of 1999) 
Soil, leaf, stem, straw, and natural manure used for agricultural purpose (excluding turf  
and perlites cultivated in culture 
environment) Health 
(Article XX:b) Regulation on Agricultural Quarantine 
Spawn of silk-worm .. Law No. 859 on Cu ltivation and Sale of Silk-worm and 
Silk-worm Spawn 
.. Not available. 
a Prohibited except when imported by authorized government bodies. 
b IA:  Undertaken in pursuance of obligations under intergovernmental commodity agreements. 
c Imports prohibited only from non-members of the international agreements. 
d Following an amendment to related legislation, private companie s are also authorized to import products within the scope of 
Import Regime Communiqué No. 2011/2. 
Source: WTO Secretariat, based on information provided by the Turkish authorities. 
36. Imports of old, second-hand, re novated, faulty and obsolete goods are subject to permission 
by the Ministry of Economy.29  Measuring and weighing instruments to be released for free 
circulation in Turkey are subject to control by the Directorate General of Measures and Standards 
(Ministry of Science, Industry and Technology); and carrying materials comprising cinematographic 
and musical works are subject to registration by th e Directorate of Copyright and Cinema with the 
aim of combating piracy.  Restrictions arising from Turkey's SPS regulations are discussed below (section (3)(iii)).   
                                                      
29 According to the Turkish authorities, most goods may be imported freely provided they are not more 
than ten years old.    Turkey WT/TPR/S/259 
 Page 43 
 
 
  Table III.10  
Imports requiring a licence, 2011 
Description Reason for licence 
Radioactivity-related items (11 items) 
Uranium ores, isotopes, nuclear reactors, X-rays Imports only permitted on approval by the Turkish Atomic Energy 
Authority: to ensure patient security against the probable harmful 
effects of radioactivity 
Telecommunications, machinery, and related items (74 items) 
Electrical apparatus for line te legraphy, telephone answering 
machines, radar, transmission, reception apparatus, air-conditioning machines, household-type electrical refrigerators, 
clothes dryers, instantaneous gas water heaters, sewing machines 
of household types, machine- tools for drilling etc., vacuum 
cleaners, some photocopying machines, certain motor vehicles Imports only permitted with a certific ate issued by the Ministry of 
Science, Industry and Technology  to the effect that after-sale 
services such as maintenance and repair are warranted on a regional 
basis and that maintenance service technicians and spare-part stocks 
are sufficient:  to ensure that im ports are in conformity with the 
national telecommunication networ k and to protect consumers 
Motor vehicles (7 items) 
The road tractors for semi-trailers (8701.20), motor vehicles for 
the transportation of ten or more persons (87.02), motor cars and other motor vehicles principally  designed for the transport of 
persons (including racing cars a nd station wagons) (87.03), motor 
vehicles for transport of goods (87.04), special-purpose motor vehicles other than those designed for the transport of persons or 
goods (87.05), motorcycles (incl uding mopeds) and cycles fitted 
with an auxiliary motor, with or without side cars (87.11), trailers 
and semi-trailers (87.16) Imports only permitted with a pro forma invoice certified by the 
Ministry of Science, Industry and Technology:  to ensure the 
suitability of imported vehicles for highways 
Fertilizers (5 items) Animal or vegetable fertilizers, a nd mineral or chemical fertilizers Imports only permitted on approva l by the Ministry of Food, 
Agriculture and Livestock:  to a void damage to health of humans, 
animals or to the lifecycle of plants 
Banknotes and related items (1 item) Banknotes, securities Article 3/a of Decree No. 32 on Pr otection of the Value of the 
Turkish Currency "Imports of Turkish currency and instruments 
denominated in Turkish currency shall be free." 
Article 4/a of the aforementione d Decree "Importation of foreign 
exchange to Turkey is free" 
Imports of banknotes are free:  to enssure the continuation of 
administrative order related to precious documents, e.g. shares, bonds 
Explosives and related items (14 items) 
Technical ammonium nitrate, prepared explosives, some fuses, 
fireworks, some astronomical instruments Imports only permitted on approval by the General Directorate of 
Security in the Ministry  of Interior:  to ensure national security and 
public safety 
Products affecting worker health (12 items), benzene Imports only permitted on approval by the Institute of Workers' 
Health and Security in the Ministry of Works and Social Security:  to 
protect workers' health 
Civil aircraft related items (81 items) A wide range of items of a kind used on civil aircraft Imports only permitted on approval by the General Directorate of 
Civil Aviation in the Ministry of Tr ansportation:  to prevent the use 
of imported goods in areas other than civil aviation 
Maps related items (2 items) 
Maps and hydrographic or similar charts of all kinds, and digital 
maps and map information record ed on magnetic or optical media Imports only permitted on approva l by the General Command of 
Cartography in the Ministry of Defence, and the General Command 
of Naval Forces:  national security 
Items related to the manufacture of chemical weapons (22 items) 
A wide range of chemical products used in the production of 
weapons Imports only permitted on approval by the Ministry of Economy:  to 
comply with the Convention on the Prohibition of Chemical 
Weapons 
Some sugar substitutes (11 items) 
Aspartam, saccharin Eligibility certificate, issued by the Turkish Sugar Authority without 
any import restriction, is required for imports of certain sugar 
substitutes.  Control of these pr oducts at the import stage is by 
Ministry of Food, Agriculture and Livestock 
Endangered species of wild fauna and flora Imports only permitted on a pproval by the Ministry of Food, 
Agriculture and Livestock or the Ministry of Forestry and Water 
Affairs: to comply with the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) 
Energy Imports are allowed only be companies licensed by EMRA:  to 
ensure effective operations in ma rket activities and to comply with 
relevant EU Directives Electricity and natural gas 
Petroleum and liquefied petroleum gas  Imports ar e allowed only by companies licensed by EMRA: to 
prevent the unorthodox use of those items out of purpose and to 
ensure fuel quality 
Source: WTO Secretariat, based on information provided by the Turkish authorities;  and WTO document 
G/LIC/N/3/TUR/10, 7 September 2010.  WT/TPR/S/259 Trade Policy Review 
Page 44 
  
  37. In 2003, Turkey implemented a Certificate of  Conformity for Importation requirement for 
alcoholic beverages, i.e. spirits, wine, and beer .  The certificate was abolished and replaced by a 
Notification System for Alcoholic Beverages in Febr uary 2008, which is supervised by the Tobacco 
and Alcohol Market Regulatory Authority. 
38. Harmonizing its import policy with the EU, Turkey has been applying import quotas on 
certain textile and clothing products since 1 January 1996.30  If the exporting country agrees to a 
bilateral understanding, the quota is balanced in resp onse to needs.  At pre sent, Turkey applies quotas 
to textile and clothing products from Belarus and the Democratic People's Republic of Korea, with 
which an agreement has not been reached, under the single checking system.  Quota restrictions 
applied to China, Montenegro, Uzbekistan, a nd Turkmenistan have been abolished.   
(viii) Customs valuation 
39. Turkey's basic provisions on customs valua tion are contained in Customs Law No. 4458, 
Articles 23 to 31.  As stipulated in the Agre ement on Implementation of Article VII of the 
GATT 1994, the primary basis for custom value is the tr ansaction value, i.e. the price actually paid or 
payable for goods sold for export to Turkey adju sted, as necessary, in accord ance with the provisions 
of Article 8 of the Agreement.  The hierarchy of  alternate valuation met hods follows the sequential 
order laid down in the Agreement.  However, utiliz ing the flexibility accorded to developing countries 
in Annex III, paragraph 3, Turkey has reserved the right, indefinitely, not to reverse the deductive and 
computed value methods at the request of the importer.31  The Interpretative Notes to the Agreement 
are incorporated in Turkey's legislation through the basic provisions of Customs Law No. 4458 and 
Articles 43 through 57, and Annexes 8 and 9, of the Customs Regulation.   
40. Simplified procedures are available, at the requ est of the importer, to determine the customs 
value of perishable goods.32  Turkey implements the provisions of the Decision on the Treatment of 
Interest Charges in the Customs Value of Goods through Article 28 (c) and Article 28, paragraph 2 of 
the Customs Law and Article 52 of the Customs Regulation.  The Decision on the Valuation of 
Carrier Media Bearing Software for Data-Processi ng Equipment has been included in the Customs 
Law (Article 29) and the Customs Regulation (Artic le 54).  Turkey has applied these decisions since 
February 2000, i.e. when the Customs Law entered into force.33   
41. The right of appeal of decisions by the customs authorities is governed by Title XII 
(Articles 242-1 and 243-1) of the Customs Law.  Any person may appeal decisions regarding customs 
duties, fines, and administrative measures to a superior  authority or to the same authority that took the 
decision if no superior authority exists.  For tax i ssues, the final decisions of a regional directorate or 
the Ministry of Customs and Trade may be challenged in the tax courts.   
(ix) Rules of origin 
42. The basic legal provisions on Turkey's non-preferential rules of origin are set out in Customs 
Law No. 4458, Articles 17 to 21.  Pursuant to the Customs Union Decision, Turkey has been applying 
the same rules of origin as the EU to third countries since 1 January 1996.   
                                                      
30 WTO document WT/REG22/7, 24 November 1997.   
31 WTO document G/VAL/2/Rev.15, 21 October 2002.   
32 Article 45 of the Implementing Regulation of Customs Law No. 4458.   
33 WTO document G/VAL/N/3/TUR/1, 21 September 2004.   Turkey WT/TPR/S/259 
 Page 45 
 
 
  43. Turkey's preferential trade agreements set out preferential rules of origin, normally based on a 
wholly obtained or substantial transformation criteri on, with scope for cumula tion.  Turkey has been 
part of the Pan-European Origin Cumulation System  since 1 January 1999.  The arrangement allows 
the use of any material from any country within th e zone (EU, EFTA, and Turkey) to produce a good 
whilst retaining preferential origin.  This diagonal cumulation system has been extended to the Faroe 
Islands and to Mediterranean count ries participating in the Euro-M editerranean partnership through 
the Barcelona Declaration of 2004.  Thus, the Pan-Euro-Mediterranean Cumulation System operates 
on the same principle.34  The application of diagonal cumulation requires the implementation of 
identical rules of origin among the parties.  Turkey  is still conducting an internal evaluation regarding 
the adoption of the EU's new GSP legislation, which includes revised rules of origin.   
44. According to Customs Law No. 4458, economic operators may request advance assessments 
(BTI-Binding Tariff Information) for the determinat ion of import and export taxes, the calculation of 
duty drawback and import-export payments within the context of Turkey's agricultural policy, or for 
the use of certificates providing tariff or origin  information submitted for the purpose of customs 
clearance.  The assessments are issued by the Minist ry of Customs and Trade and authorized customs 
directorates and may be valid for six years, provide d the information submitted by the applicant is 
accurate and complete, and the declared goods corr espond exactly to the description in the BTI.  The 
assessments may cease to be valid if changes are ma de in the Turkish Customs Tariff Nomenclature 
and the information no longer conforms with it, or amendments incompatible with the BTI are made 
in the Harmonized System Nomenclature and its E xplanatory Notes by the WC O.  Such changes are 
to be published in the Official Journal , and the holder of the BTI must be notified.  However, an 
operator who has concluded binding contracts for the purchase or sale of goods for which he has a 
BTI may continue to use it for another six months fo llowing the date of publication or notification (or 
until the end of the validity period for relevant certificates).   
(x) Anti-dumping, countervailing duty, and safeguard regimes 
(a) Anti-dumping and countervailing measures 
45. The legislative framework for the impositi on of anti-dumping and countervailing measures 
has remained unchanged since Turkey last Trade Poli cies Review.  Turkey revised its legislation in 
1999 to conform to the relevant WTO Agreements a nd its Customs Union obligations.  At present, the 
framework consists of Law No. 4412/1999 on the Pr evention of Unfair Competition in Imports; 
Decree No. 13482/1999 on the Prevention of Unfa ir Competition in Imports, amended by Decree 
No. 9840/2005; and the Regulation on the Prevention of Unfair Competition in  Imports, amended in 
2002 and 2006.  The provisions of the WTO Ag reement on Subsidies and Countervailing Measures 
and the Agreement on Implementation of Article VI of the GATT 1994 (Anti-Dumping Agreement) 
would be observed in case of any inconsistenc y between domestic legislation and Turkey's 
multilateral obligations.   
46. The Directorate General of the Ministry of Economy is in charge of preliminary examination, 
upon complaint or ex officio .35  Should the Directorate General conclude that an investigation is 
                                                      
34 Like the EU, which publishes entry dates for Pan-Euro-Mediterranean rules of origin protocols in its 
Official Journal , the Ministry of Customs and Trade publishes a "notice" in the Turkish Official Gazette  
informing economic operators of the date of entry into force of Pan-Euro-Med origin protocols with partner 
countries.  The last notice was published in Official Gazette  No. 27875 on 15 March 2011.   
35 A complaint made "by or on behalf of the domestic industry" must fulfil the requirements laid down 
in Article 5.4 of the WTO Anti-Dumping Agreement.  Examinations must be completed within 45 days, and 
decisions to initiate an investigation must be published in the Official Gazette .  The Turkish authorities may WT/TPR/S/259 Trade Policy Review 
Page 46 
  
  justified, it will formalize a recommendation to this  effect to the Board of Evaluation of Unfair 
Competition in Importation which, if it concurs, will authorize the Directorate General to carry out the 
investigation.  The Board, headed  by the Director General or the Deputy-Director General of Imports, 
comprises representatives of the Ministry of Food , Agriculture and Livestock; the Ministry of 
Science, Industry and Technology; the Ministry of Development; the Ministry of Customs and Trade; 
the Union of Chambers and Commodity Exchanges of  Turkey; the Union of Chambers of Agriculture; 
and the relevant head of department in the Directorate General of Imports.36  The Board may make 
proposals in the course of an investigation, eval uates  the results, and submits decisions on the 
imposition of provisional and/or defini tive measures to the State Minister in charge of foreign trade 
affairs, for approval.  Provisional measures may be  imposed no earlier than 60 days from the initiation 
of an investigation, and their duration is limited to 4 months.37  Definitive measures remain in force 
for five years from the date of imposition or from the conclusion of the most recent review covering 
both dumping and injury.   
47. Use of anti-dumping measures has been rising over the years in Turkey.  As of August 2011, 
Turkey had 118 anti-dumping duty measures in force, compared with 93 at the end of 2007, and 27 at 
the end of 2002.38  China (47) is the main exporter affected by these measures, followed by 
Indonesia (10), India and Chinese Ta ipei (8 each), and Thailand and Malaysia (7 each).  Anti-
dumping duties affect mostly textile and clothing items, base metal produc ts, plastics and rubber 
articles, and a range of other manufactured goods  such as lighters and pencils (Tables III.11 
and III.12).  The duties are either expressed in ad valorem  rates or in specific terms (US$/unit).   
48. Until 2008, Turkey had never initiated or impo sed a countervailing measure.  However, on 
22 March 2009, PET films originating in India b ecame subject to countervailing duties ranging from 
4.25% to 21.61%.   
(b) Safeguard measures 
49. Turkey's legal framework for the impositi on of safeguard measures consists of 
Decree No. 2004/7305 (published in the Official Gazette  No. 25476 on 29 May 2004), amended by 
Decree No. 2007/12850 ( Official Gazette  No. 26721, 5 December 2007), and the Regulation on 
Safeguard Measures for Imports ( Official Gazette  No. 25486, 8 June 2004).  The amendment to the 
Decree, issued after Turkey's last Review, aims at  more effective application of safeguard measures, 
specifically by extending the scope to imports of  parts or components of a product subject to a 
safeguard measure, or parts or components incorpor ating the value added to be safeguarded by the 
imposed measure.   
                                                                                                                                                                     
decide to initiate an investigation ex officio  if the affected industry is fragmented with an exceptionally large 
number of producers, provided sufficient evidence exists to indicate dumping, injury, and a causal link.  
According to the authorities, no ex officio  investigations have been initiated. 
36 The Directorate General acts as the secretariat of the Board.   
37 However, pursuant to Article 12 of the Law, provis ional measures may be extended to a period not 
exceeding six months at the request of  exporters with a significant share of  the exports of the products to 
Turkey.   
38 Of these 118 anti-dumping duties, 14 were anti-circumvention measures taken against 10 trading 
partners in 6 product groups.  Anti-circumvention provisions were incorporated in Turkey's legislation through 
Decree No. 9840/2005.    Turkey WT/TPR/S/259 
 Page 47 
 
 
  Table III.11 
Definitive anti-dumping measures in force, August 2011 
Country/Customs territory 
and product Communiqué Imposition of 
final measure Duty (as % of c.i.f. 
or specific)  
Brazil    
Fittings 2006/23 07.09. 2006 20.2%-23.75% 
(c.i.f.) or 
US$400/tonne  
Bulgaria    
Fittings 2006/24 07.09.2006 US$400/tonne  
Mono ethylene glycol (MEG) 2010/11 02.05.2010 20% 
    
Canada    
Oriented strand board (OSB) 2008/34 18.12.2008 14.93% 
    
China, P.R    
Pre finished engineered laminated flooring 
Wall type split air conditioners 2006/17 
2006/20 08.07.2006 
26.07.2006 35%  
25%  
Fittings Granite Plywood consisting solely of sheet s of wood (up to 6 mm thickness) 
V. belts 2006/23 
2006/25 2006/28 
2007/4 07.09.2006 
14.09.2006 20.10.2006 
31.03.2007 US$800/tonne  
US$90/tonne US$240/m
3 
US$5.04/kg 
Woven fabrics of synthetic a nd artificial staple fibres 
Refractory bricks of chromite, magnesite  or chrome magnesite; other articles-
containing magnesite, dolomite or chromite 2007/10 
2007/11  19.06.2007 
01.09.2007  87%  
US$145/tonne  
Wall clocks (battery, accumulator or main powered) Parts of lighter Pocket lighters, gas fueled, non-refillable  
Pocket lighters, gas fueled, refillable w ith electrical ignition system & parts of 
lighters 
Laminated flooring  
Woven fabrics of synthetic filament yarn 
Blankets & long pile fabrics of synthetic fibres and othe rs of man-made fibres for 
blankets 2007/17 
2008/16 2008/16 
2008/16 
 2008/24 
2008/25 
2008/27  24.10.2007 
01.05.2008 01.05.2008 
01.05.2008 
 30.07.2008 
01.08.2008 
01.08.2008 US$2.10/piece  
US$0.02/piece US$0.05/piece 
US$0.05/piece 
 US$1.60-2.40/m2 
70.44%  
US$4/kg 
Textured yarn of nylon or other polyamide s, measuring per single yarn more than 
50 tex 
Aluminium offset printing plates 
Tarpaulin made of polyethylene/polypropylene 
Pencils with leads of graphite, etc. Hook and loop 
Polyester textured yarn 
Yarn of man-made or synthetic or artificial staple fibres 
Certain finished or semi-f inished artificial leather 
Knives for electromechanical domestic kitchen appliances 
Cylindrical door locks (excluding electromechanicals) & other door locks 
(excluding electromechanicals) & onl y cylinder and case for door locks 
Stud-link of iron or steel & weld ed link chain of iron or steel 2008/31 
 2008/32 
2008/33 
2008/35 2008/36 
2008/41 
2009/1 2009/12 
2009/17 
2009/21  
2009/25 05.09.2008 
 15.11.2008 
15.11.2008 
18.12.2008 18.12.2008 
31.12.2008 
12.01.2009 18.04.2009 
18.06.2009 
30.07.2009  
25.07.2009 37.40% 
 US$2.65/kg 
US$1.06/kg 
US$3.16/144 pieces US$3.86/kg 
US$268-351/tonne 
US$0.49-0.80/kg US$1.9/kg 
US$20.85/kg 
US$0.74-1.77/piece  
US$1,069/tonne 
Bicycle tyres and bicycle tubes 2009/29 05.08.2009 33%-50%  
Motorcycle tyres and motorcycle tubes 2009/30 05.08.2009 37%-100%  
Certain types of new pneumatic ti res, of rubber 2011/8 21.06.2011 60% 
Polyester synthetic staple 2009/33 05.10.2009 US$0.21/kg 
Ball point pens 2009/35 12.11.2009 US$0.066/piece 
Certain tube or pipe fittings of ıron or steel  2010/2 22.01.2010 US$663/tonne 
Certain made-up textile articles and fabrics made of artificial or synt hetics fibres 2010/8 11.04.2010 US$70.44/kg 
Glass lid/cover 2010/12 23.05.2010 US$0.91/kg 
Table III.11 (cont'd) WT/TPR/S/259 Trade Policy Review 
Page 48 
  
  Country/Customs territory 
and product Communiqué Imposition of 
final measure Duty (as % of c.i.f. 
or specific)  
Articulated link chain and parts thereof 2010/13 23.05.2010 US$1200/tonne 
Baby carriages  2010/14 23.05.2010 US$12/piece 
Fan coil 2010/16 31.05.2010 0.3427% 
Hinges of base metal & hat-ra cks, hat-pegs, brackets and similar fixtures of base 
metal & base metal mountings, fittings a nd similar articles suitable for furniture 2010/18 20.07.2010 US$1.64-0.75/kg 
Metalized yarn 2010/21 21.07.2010 US$2.2/kg 
Ropes and cables (including locked co il ropes) 2010/22 21.07.2010 US$1/kg 
Refillable pocket flint lighter s 2010/27 31.10.2010 US$0.05/piece 
Textile fabrics, impregnated with pol yurethane-leather & textile fabrics, 
impregnated with polyurethane-others & textile fabrics, impregnated, coated, 
covered, or laminated with polyurethane – leather substitute 2010/28 31.10.2010 US$1-2.2/kg 
   
   
Slide fasteners 2010/29 30.10.2010 US$3/kg 
Glass fibre reinforcement materials 2011/1 31.12.2010 20.2%-23.75% 
(c.i.f.) 
Tools for drilling & tools for m illing 2011/2 31.12.2010 US$6-10/kg 
Pentaerythritol 2011/6 03.05.2010 US$270/tonne  
Skid chain or motor vehicles of iron or steel 2011/7 03.05.2011 US$1,500/tonne  
Core wire of base metal 2011/16 28.07.2011 21.12%-28.87% 
    
Chinese Taipei 
Polyester textured yarn  
2006/31  
21.12.2006  
9.9-28.6% 
Hook and loop 2008/36 18.12.2008 US$1.83/kg 
Polyester synthetic staple  2009/13 18.04.2004 6.4%-20.1% 
Bicycle tyres and bicycle tubes 2010/20 17.07.2010 30%-40%  
Motorcycle tyres and motorcycle tubes 2010/20 17.07.2010 6%-21%  
Metalized yarn 2010/21 21.07.2010 US$2.2/kg 
    
Saudi Arabia 
Polyester synthetic staple  
Mono ethylene glycol  
2007/13  
2010/11    
01.09.2007 
02.05.2010  
US$0,11/kg 
4%-20%  
    
Germany    
Polyvinyl chloride 2009/18 25.06.2009 US$25-45/tonne 
 
Hong Kong, China    
Glass lid/cover 2010/12 23.05.2010 US$0.91/kg 
    
India    
Fittings 
Polyester textured yarn V-belts 
Yarn of manmade or synthetic or artificial staple fibres 2006/24 
2006/31 2007/4 
2009/1 07.09.2006 
21.12.2006 31.03.2007 
12.01.2009 US$305-400/tonne 
6.8-20.3% US$3.5/kg 
US$0.29-0.39/kg 
Polyester synthetic staple  2009/13  18.04.2009 16,5%-23,9% 
Bicycle tyres and bicycle tubes 2009/29 05.08.2009 20%;64%  
Metalized yarn 2010/21 21.07.2010 US$2.2/kg 
Table III.11 (cont'd) Turkey WT/TPR/S/259 
 Page 49 
 
 
  Country/Customs territory 
and product Communiqué Imposition of 
final measure Duty (as % of c.i.f. 
or specific)  
Indonesia    
Pre finished engineered laminated flooring 
Fittings Polyester synthetic staple fibres  
Polyester textured yarn 
Yarn of man-made or synthetic or artificial staple fibres 
Bicycle tyres & bicycle tubes 
Motorcycle tyres & motorcycle tubes 2006/17 
2006/24 2006/26 
2008/41 
2009/1 2009/27 
2009/28 08.07.2006 
07.09.2006 08.09.2006 
31.12.2008 
12.01.2009 01.08.2009 
01.08.2009 25%  
US$253-400/tonne 6.2%-12%  
US$48-240/tonne 
US$0-0.40/kg 17.8%;29.6%-33%  
0%;19.6%-29%  
Glass lid/cover 2010/12 23.05.2010 US$0.14-0.50/kg 
    
Italy    
Polyvinyl chloride  2009/18 25.06.2009 US$25-45/tonne 
    
Korea, Rep. of     
Polyester flat yarns  2006/12 18.05.2006 5.2%-10.9% 
Polyester synthetic staple fibres  2006/26 08.09.2006 10% (c.i.f.) 
Polyester textured yarn 2006/31 21.12.2006 33.7% (c.i.f.) 
Woven fabrics of synthetic filament  yarn  2008/25 01.08.2008 14.64%-40% 
Metallized yarn 2010/21 21.07.2010 US$2.2/kg 
    
Kuwait     
Mono ethylene glycol (meg ) 2010/11 02.05.2010 6%-20% 
    
Malaysia    
Woven fabrics of synthetic filament yarn 
Polyester textured yarn 2008/25 
2008/41 01.08.2008 
31.12.2008 7.76%-15.93% 
US$276/tonne 
Vulcanized rubber thread and cord 2009/14 18.06.2009 11.6%-16.9% 
Bicycle tyres and bicycle tubes 2009/27 1.08.2009 29.6%-33%; 
5.6-33% 
Motorcycle tyres and motorcycle tubes 2009/28 01.08.2009 19.6%-
29.6%;19.6%-29.6 
Romania    
Polyvinyl chloride 2009/18 25.06.2009 US$25-45/tonne 
    
Russian Federation    
Cooper wire rod 2011/14 09.11.2005 3%  
Ropes and cables (including locked co il ropes) 2010/22 21.07.2010 US$0.5/kg 
    
Sri Lanka    
Bicycle tyres  2010/20 17.07.2010 50% 
Bicycle tubes  2010/20 17.07.2010 44% 
    
Thailand  
Fittings   
2006/24  
07.09.2006  
US$147-400/tonne 
Woven fabrics of synthetic filament yarn Polyester textured yarn 2008/25 
2008/41 1.08.2008 
31.12.2008 8.67%-30.93% 
US$198-300/tonne 
Polyester synthetic staple fibres  2009/13 18.04.2009 15.8%-22% 
Bicycle tyres and bicycle tubes 2009/29 05.08.2009 100%;100%  
Motorcycle tyres and motorcycle tubes 2009/30 05.08.2009 68%;100%  
Table III.11 (cont'd) WT/TPR/S/259 Trade Policy Review 
Page 50 
  
  Country/Customs territory 
and product Communiqué Imposition of 
final measure Duty (as % of c.i.f. 
or specific)  
Ukraine    
Wire of refined copper 2011/14 08.06.2006 6.9%  
    
United States  
Oriented strand board (OSB)  
2008/34  
18.12.2008  
24.10%  
Polyvinyl chloride 2009/18 25.06.2009 US$45/tonne 
    
Viet Nam 
V-belts  
Tarpaulin made of polyethylene/polypropylene  
2007/4 2008/33  
31.03.2007 15.11.2008   
US$4.55/kg US$1.16/kg 
Bicycle tyres  2010/20 17.07.2010 30%  
Bicycle tubes  2010/20 17.07.2010 44%  
Motorcycle tyres 2010/20 17.07.2010 29%  
Motorcycle tubes 2010/20 17.07.2010 49%  
Source: Information provided by the Turkish authorities. 
Table III.12 
Definitive anti-circumvention measures in force, May 2011 
Country/ 
Customs territory and product Communiqué Imposition of final 
measure Duty 
China, P. R.    
Standard wire, ropes and cables  2006/32 30 December 2006 US$1/kg 
    
Chinese Taipei     
Hinges of base metal & hat- racks,  hat- pegs, brackets and similar 
fixtures of base metal & base m ountings, fittings and similar articles 
suitable for furniture 2008/29 27 August 2008 US$1.64/kg 
US$1.64/kg US$0.75/kg 
    
Indonesia    
Hinges of base metal & hat- racks,  hat- pegs, brackets and similar 
fixtures of base metal & base m ountings, fittings and similar articles 
suitable for furniture 2008/29 27 August 2008 US$1.64/kg 
US$1.64/kg US$0.75/kg 
Only wall-type split air-conditioners & only outdoor unit of wall-
type split air-conditioners (except fo r outdoor unit of VRF systems) 
& only indoor unit of wall-type split air-conditioners 2011/3 31 January 2011 25% 
Korea, Rep. of     
Woven fabrics of synthetic filament yarn  2008/25 01 August 2008 14.64%-40% 
    
Malaysia    
Hinges of base metal & hat- racks,  hat- pegs, brackets and similar 
fixtures of base metal & base m ountings, fittings and similar articles 
suitable for furniture 2008/29 27 August 2008 US$1.64/kg 
US$1.64/kg 
US$0.75/kg 
Only wall-type split air-conditioners & only outdoor unit of wall-
type split air-conditioners (except fo r outdoor unit of VRF systems) 
& only indoor unit of wall-type split air-conditioners  2009/6 28 February 2009 0-25% 
    
Pakistan    
Only wall-type split air-conditioners & only outdoor unit of wall-
type split air-conditioners (except fo r outdoor unit of VRF systems) 
& only indoor unit of wall-type split air-conditioners 2011/3 31 January 2011 25% 
Table III.12 (cont'd) Turkey WT/TPR/S/259 
 Page 51 
 
 
  Country/ 
Customs territory and product Communiqué Imposition of final 
measure Duty 
Russian Federation    
Standard wire, ropes and cables  2006/32 30 December 2006 US$0.5/kg 
    
Thailand    
Pencils with leads of graphite and pencils with leads of crayons 
encased in a rigid sheath   2007/5 14 April 2007 US$3.16/144 piece 
    
The Philippines    
Only wall-type split air-conditioners & only outdoor unit of wall-
type split air-conditioners (except fo r outdoor unit of VRF systems) 
& only indoor unit of wall-type split air-conditioners 
 Woven fabrics of synthetic filament yarn 2011/3 
   2006/30 31 January 2011 
   18 November.2006 25% 
   70.44% 
    
Viet Nam    
Only wall-type split air-conditioners & only outdoor unit of wall-
type split air-conditioners (except fo r outdoor unit of VRF systems) 
& only indoor unit of wall-type split air-conditioners 
 
Pocket lighters, gas fueled, non-re fillable & refillable pocket flint 
lighters & pocket lighters, gas fueled, refillable with electrical 
ignition system & parts of lighters  2011/3 
   2008/17 31 January 2011 
   28 April 2008 25% 
   US$0.05/piece US$0.05/piece US$0.05/piece US$0.02/piece 
Source: Information provided by the Turkish authorities.  
50. The authority to propose, apply, and monitor saf eguard measures rests with the Ministry of 
Economy.  The Board for the Evaluation of Safeguard Measures for Imports decides, inter alia,  
whether to initiate an investigation; to adopt, re view, extend, modify or abolish any provisional or 
definitive safeguard measure;  and to determine the form, extent, and duration of such measures.  The 
duration of a safeguard measure, including any provisional measure, may not exceed four years unless the measure is extended.  The tota l period of application of a safeguard measure must not exceed ten 
years.   
51. Since its last Review, Turkey has extended th e safeguard measures initially imposed in 2006 
on imports from all countries of steam irons, vacuum  cleaners, footwear, and motorcycles (2007).  In 
new cases, Turkey imposed definitive safeguard measures on all imports of certain electrical 
appliances and cotton yarn in 2008, and on matc hes in 2009 (Table III.13).  On the other hand, 
safeguards on activated earths and clays, certain voltmeters, ammeters, and salt were not extended 
when they lapsed in 2008 and 2009.  Among the most recent developments, Turkey conducted a 
safeguard investigation against imports of polyethyl ene terephthalate, and the measure will enter into 
effect upon publication of approval by the Cabinet of  Ministers, after all legal procedures have been 
completed.  Turkey has also initiated investigati ons to extend its safeguard measures on imports of 
spectacle frames; travel goods, handbags and sim ilar containers; and cotton yarn.  Provisional 
safeguard measures are in force wh ile the investigations continue.
39 
                                                      
39 Concerning cotton yarn, a request has been made, pursuant to Article 13.1(b) of the Agreement on 
Safeguards, that the Committee on Safeguards should determine whether Turkey has complied with the 
procedural requirements of the Agreement in conn ection with the safeguard measure (see WTO document 
G/SG/W/221, 8 November 2011).   WT/TPR/S/259 Trade Policy Review 
Page 52 
  
  Table III.13 
Definitive safeguard measures in force, 2011 
Product  Date of imposition of definitive measure 
Certain electrical appliances  10/8/2008 
Cotton yarn  11/8/2008 
Matches  6/12/2009 
Vacuum cleaners  13/2/2010 
Steam smoothing irons  13/2/2010 
Motorcycles  13/2/2010 
Footwear  13/2/2010 
Source: Information provided by the Turkish authorities.  
52. Turkey has implemented an import surveillan ce system based on Council of Ministers' 
Decision No. 2004/730440;  the Ministry of Economy issues a Surveillance Document.  The purpose 
of the system is to monitor and collect specific da ta.  For certain products, the surveillance system is 
price-based;  thus, only pro ducts imported at prices below certain c.i.f. values are being monitored.   
(2) MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Export procedures and requirements 
53. Registration and documentation requirements for ex porters are similar to those applicable to 
importers (section (1)(i) above).  In  addition, exporters must register with the Exporters Union and 
their local Chamber of Commerce.  A fee ranging from 0. 02% to 0.1% of the f.o.b. value of exports is 
charged as a service commission.  The level of the fee is set by the general assemblies of the respective organizations, i.e. by the exporters themselves.   
54. Registration requirements remain in force for (i) exports of goods eligible for premium 
deduction under the Support and Pr ice Stabilization Fund (SPSF); (ii) goods paid for by the SPSF; 
(iii) exports within the framework of special account s for the payment of instalments on credits for the 
conduct of barter trade; (iv) exports under th e Natural Gas Agreement between Turkey and the 
Russian Federation; (v) exports of goods under r estrictions applicable to countries that are 
implementing quantitative restrictions on Turkish ex ports (no such cases at present); (vi) exports to 
countries subject to UN economic sa nctions resolutions; (vii) goods certified under the "Fundamentals 
and Implementation of Organic Farming" regulation;  (viii) export of goods covered by the Vienna 
Agreement regarding the protection of the ozone  layer, as well as the related protocols and 
amendments; (ix) exports of unprocessed olive oil a nd processed bulk or barrelled olive oil, liquorice 
root, raw meerschaum, and sample pipe; and (x) exports of unprocessed olives in bags, sacks or 
boxes, livestock, bulk conic pepper, raw olive (unf ermented), scrap of copper and zinc, marble, 
gherkin, and cement.  Registration is on a case-by-c ase basis at the time of each export transaction.  
The Ministry of Customs and Trade may authorize exporters who fulfil certain conditions to issue 
invoice declarations and EUR-MED invoice declarations.   
55. The Ministry of Customs and Trade may authorize exporters of goods destined to the EU 
market and covered by the Customs Union Decisi on to issue movement certificates (A.TR) without 
submitting them to the relevant authorities for endor sement.  Such authorization may be granted to 
exporters making frequent consignm ents, provided the exporters ha ve not been involved in any 
serious or repeated offence against customs or tax le gislation, and that they maintain records that can 
be checked by the customs authorities.   
                                                      
40 The Decision was published in the Official Gazette  No. 25476, 29 May 2004.   Turkey WT/TPR/S/259 
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  (ii) Export taxes, fees, and charges 
56. Turkey applied export taxes on raw skins (at a rate of US$0.5 per kg), unshelled hazelnuts 
(US$0.04 per kg), and shelled hazelnuts (US$0.08  per kg).  The revenue from these taxes is 
channelled into the Support a nd Price Stabilization Fund.   
(iii) Export restrictions 
57. Turkey prohibits exports of 12 items (by br oad category, mostly agricultural goods) for 
environmental, health or cultural reasons (Table  III.14).  An export prohibition on angora goats was 
replaced by export licensing in September 2009.  At present, licences are required for exports of 24 categories of products (Table III.15), including cer tain agricultural and fish items.  Licensing is 
also used to enforce obligations under intern ational agreements and conventions, notably for 
narcotics, hazardous wastes, nuclear and missi le technology, and dual-use goods and technologies.
41  
Electricity may only be exported by enterprises hol ding wholesale licences.  In addition, approval 
from the Ministry of Energy and Natural Resources is  required for exports of electricity to countries 
with which interconnections are not based on a synchronous parallel operating regime.  Petroleum 
products (petrol, diesel, and LPG) may only be expo rted by licenced refineries and distributors.   
58. The Ministry of Economy issued a revised Communiqué of Foreign Trade in Endangered 
Species of Wild Fauna and Flora in February 2011, under which the Ministry of Forestry and Water 
Affairs issues CITES certificates for exports and re-e xports of each specie listed in the Communiqué.  
Exporters of endangered species of wild fauna and flora must attach the certificates, valid for six 
months, to their customs declaration forms.   
59. The Decree on the Regime of Technical Regula tions and Standardization for Foreign Trade 
empowers the Government to make agricultural goods  for export subject to quality control, and to 
determine the type of quality control applicable  to such goods.  The products are exported with 
control certificates issued by the regional branches of the Ministry of Economy, indicating conformity with established standards.  Some 150 agricultural pr oducts (at the HS 12-digit level), including citrus 
fruit, apples, groundnuts, certain edible oils, dried ap ricots, dried figs, and some hazelnuts, are subject 
to compulsory export controls for quality purposes.   
                                                      
41Turkey is a party to the Wassenaar Arrangement on export controls for conventional arms and dual 
use goods and technologies.  Member states, including Turkey, maintain export controls for the goods and 
technologies specified in the control lists annexed to the Arrangement according to th eir national legislation.  
However, Turkey also follows closely the EU export control regime governed by Regulation No. 428/2009 and 
the list of controlled dual-use items in the Annexes to this Regulation.   WT/TPR/S/259 Trade Policy Review 
Page 54 
  
  Table III.14 
Export prohibitions, 2011 
Description of item Invocation of 
WTO Article Domestic/International law 
All game and wild animals (except species on the list of 
'exports requiring a licence', a live or meat and/or pieces 
and garments thereof (Ch. 1 and 2)a Environment 
(Article XX:g) Decision of the Council of Ministers (No. 234 of 
8 March 1990) 
Natural flower bulbs (1 item) Environment 
(Article XX:g) Export Regime Decree (No. 7623 of 22 December 1995) 
Tobacco seeds and tobacco seedlings  Implem enting Regulation on Met hods and Essentials 
Concerning Tobacco Produc tion and Processing and 
Internal and External Trade (Official Gazette dated 10/07/2010, numbered 27637) based on the Law 
No. 4733, dated 09/01/2002 (amended by Law No. 5752 
dated 15/04/2008) 
Dates "Phoenix the ophrasti crenter" (1 item) Environment 
(Article XX:g) Export Regime Decree (No. 7623 of 22 December 1995) 
Indian hemp (1 item)a Health 
(Article XX:b) Law on the Controls of Narcotics (No. 2313 of 
24 June 1933) 
Pterocarya carpinifolia (1 item) Environment 
(Article XX:g) Export Regime Decree (No. 7623 of 22 December 1995) 
Liquidamber orientalis (1 item) Environment 
(Article XX:g) Export Regime Decree (No. 7623 of 22 December 1995) 
Plants of olive, fig (ex cept species certificated 
domestically that are registered and published in the National Species List), hazelnut, pistachio, and grapevine 
(sultanas seedless) Environment 
(Article XX:g) Export Regime Decree (No. 7623 of 22 December 1995) 
Walnut, mulberry, cherry, pear, plum, badger, ash, elm, 
and lime in logs, in timber, in plank, and in sketch 
(Ch. 44)a Environment 
(Article XX:g) Decision of the Council of Ministers (No. 8186 of 
24 April 1974) 
Wood  Environment 
(Article XX:g) Export Regime Decree (No. 7623 of 22 December 1995) 
Antiques and archaeological works (1 item)a National treasures 
(Article XX:f) Law on Ancient Works of Art (No. 2863 of 
21 July 1983) 
Sahlep (powder and of all sorts)  .. Expor t Regime Decree (No. 7623 of 22 December 1995) 
.. Not available. 
a Export prohibited in 1993. 
Source: WTO Secretariat, based on information provided by the Turkish authorities.   
Table III.15 
Exports requiring a licence, 2011 
Description of items Authority responsible Legal basis 
Angora goats (1 item) Ministry of Food, Agriculture  and Livestock Law on the Amelioration of Animals 
(No. 4631 of 10 March 2001) 
Opium and poppy seeds Ministry of Health Law No. 2313 of 24 June 1933 
Addictive and psychotropic substances Ministry  of Health Law No. 2313 of 24 June 1933; 
Addictive substances stated in the Psychotropic Agreement dated 1961, 
revised in 1972;  Psychotropic 
Agreement dated 1971;  and UN Agreement (dated 1988) to prohibit addictive substances 
Products subject to Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal Ministry of Forestry and Water Affa irs  Decree No. 94/5419 of 7 March 1994 
Table III.15 (cont'd) Turkey WT/TPR/S/259 
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  Description of items Authority responsible Legal basis 
Living or non-living boars, wolves, 
jackals, foxes, martens, badgers, snakes, 
turtles, lizards, and identifiable parts of and clothing produced from them Ministry of Forestry and Water A ffairs Decree No. 645 regarding the 
Organization and Functions of the 
Ministry of Forestry and Water Affairs 
Fertilizers (excluding chemical fertilizers) Ministry of  Food, Agriculture and Live stock  Decrees No. 2/1771 of 27 December 
1924;  and No. 6/4090 of 19 December 1964 
Seeds (except forest-tree seeds) Ministry of  Food, Ag riculture and Livestock Law No . 5553, of 31 October 2006, and 
Communiqué No. 96/31 of 19 September 1996 
Fishing products subject to "prohibition derived from the principles of fishery" (including leeches) Ministry of  Food, Agriculture and Livestock Law No. 1380 of 22 March 1971 (as 
amended by Law No. 3288 of 28 May 1986) 
Racehorses  Ministry of  Food, Agriculture a nd Livestock Law on the Amelioration of Animals 
(No. 4631 of 10 March 2001) 
Feeds covered by the Feed Law  Ministry of  Food,  Agriculture and Livestock Law No. 1734 of 29 May 1973 
   
Pharmaceuticals for veterinary purposes Ministry of  Food, Agriculture and Livestock Law No. 3490 
Export of natural flower bulbs subject to 
quota or any other kind restrictions Ministry of  Food, Agriculture and Livestock Decree No. 95/7623 of 
22 December 1995 
Live animals kept for stud Ministry  of  Food, Agriculture and Livestock Law on the Amelioration of Animals 
(No. 4631 of 10 March 2001) 
Natural mushrooms (only exports to EU countries)  Ministry of  Food, Agriculture and Livestock Decree No. 95/7623 of 
22 December 1995 
Live tuna fish (Thynus thunnus) Ministry of  F ood, Agriculture and Livestock Decree No. 95/7623 of 
22 December 1995 
Substances listed in the annexes to the Wassenaar Arrangement and the Australian Group  Ministry of Economy  Wassenaar Arrangement list for Dual-
use Goods and Technologies and in the Australian Group Chemical Precursors 
Sugar The Turkish Sugar Authority Decree No. 2007/9 of 17 August 2007 
Technology and equipment used for nuclear purposes Turkish Atomic Energy Authority Reg. No. 26642 of 13 September 2007 
Goods covered by the Missile Technology 
Controlling Regime Ministry of National Defence Decree No. 5201of 29 June 2004 
Tobacco leaf and tobacco waste Tob acco and Alcohol Market Regulatory 
Authority Law No. 4733 of  9 January 2002 
Implements of war that are subject to 
control, military exploders and spare parts 
and related technologies Ministry of National Defence Law No. 5201 of  2 July 2007 
Forest tree seeds and other breeding 
materials Ministry of Forestry and Water A ffairs Decree No. 645 regarding the 
Organization and Functions of the 
Ministry of Forestry and Water Affairs 
Olive tree sapling (species certificated 
domestically which are registered and 
published in the National Species List) Ministry of Food, Agriculture and Livestock Export Regime Decree (No. 7623 of 
22 December 1995) 
Explosive materials within the context of Regulatory Statute 87/12028 Ministry of Internal Affairs Law No. 6551 of 18 May 1955, 
Regulatory Statute 87/12028 and 
2001/2443 
Source: Information provided by the Turkish authorities.   
(iv) Export subsidies, finance, assistance, and promotion 
60. Exporters benefit from duty and ta x concessions (see sections (1)(i v) and (vi)).  Exporters of 
20 agricultural commodities or processed agricultura l products are eligible for export subsidies under WT/TPR/S/259 Trade Policy Review 
Page 56 
  
  the Export Subsidy Programme for Agricultural Products42, established to develop Turkey's export 
potential in processed agricultural products (Chapter  IV, Table AIV.2).  This programme is financed 
from the Support and Price Stabilization Fund.   
61. The Turk Eximbank, a state-owned bank established in 1987, is the only official export credit 
agency in Turkey.  The Bank operates a number of export credit, guarantee, and insurance schemes.  
The main objectives of the Bank are to increase th e volume of Turkish exports, develop new export 
markets, increase the share of Turkis h exporters in international trad e, diversify exports of goods and 
services, and support Turkish exporters, investors, and overseas contractors.  Turk Eximbank presents 
its annual programmes to the Supreme Advisory an d Credit Guidance Committee,  chaired by the State 
Minister in charge of the Bank's activities.43  The Committee sets upper limits for credits, guarantees, 
and insurance transactions to be effected by the Turk Eximbank, either as a gross amount or by 
country, sector, and programme.  The Bank funds it s activities mostly by borrowing from commercial 
banks or tapping the international financial market s, or through capital injections from the Turkish 
Treasury.  Turk Eximbank provided in total US$8.9 billion in export financ ing support and pure cover 
in 2010, representing financial support to almost 8% of Turkey's exports in that year.   
62. Turk Eximbank supports exporters, companies engaging in foreign-currency-earning services, 
and overseas investors and contractors with short- , medium-, and long-term export credit programmes 
(Table AIII.7).  Moreover, export receivables are discounted to promote sales and deferred payment 
conditions, and to increase export volume.  Short-te rm financial assistance is made available to 
exporters at the pre- and post-shipment stages with a term up to 540 days for loans in Turkish lira or 
foreign currency.  Credits are allocated through the commercial banks in Turkey or directly by 
Turk Eximbank.  In 2010, 55% of Turk Eximbank's short-term credits were extended via intermediary 
commercial banks and 45% were provided directly.44  At the end of 2010, short-term export credit 
facilities accounted for 97% of Turk Eximbank's total loan portfolio.   
63. Turk Eximbank's medium- and long-term financ ial support programmes have been developed 
mainly for the export of capital goods and turnkey i nvestment projects to be undertaken by Turkish 
and Turkey-based contractors.  The majority of these programmes involve extending financing 
facilities to buyers outside of Turkey for the purch ase of Turkish goods and/or services.  Depending 
on the risk classification of the type of loan or the country of the borrower, a sovereign guarantee or 
reputable bank guarantee in favour of Turk Eximbank  has been a pre-requisite for many medium- and 
long-term financial operations, e.g. project finance loans.   
64. Insurance against commercial and political ri sks is also offered by Turk Eximbank 
(Table III.16).  Commercial risk-based losses are indemnified by the Bank from its own resources 
while political risks, in principle, are backed by the Government.  However, Turk Eximbank has never 
submitted any indemnification request for political  losses to the Turkish Treasury.  Moreover, short-
term political risks have also been  ceded to a reinsurance panel (within certain country limits) since 
2000.  Premium rates for insurance programmes range from 0.08% to 4% (comprehensive for 
commercial and political risks), or from 0.02% to 4%  for political risks only, and vary according to 
                                                      
42 Implemented through Decrees Nos. 2008/1 and 2009/1 of the Money-Credit and Coordination 
Council for the years 2008 and 2009.   
43 Turk Eximbank, which is wholly state-owned, is under the responsibility of the Prime Ministry or 
such other State Ministry nominat ed by the Prime Minister.   
44 The commercial banks are responsible for the defa ult risk of borrowers for the credits allocated 
through them.  The commercial banks are allowed a margin of up to 1% per annum for credits denominated in 
Turkish lira, and 0.5% per annum for credits in foreign currency.  A collateral and/or bank guarantee is required 
for credits allocated by Turk Eximbank directly to the client.   Turkey WT/TPR/S/259 
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  the risk category of the buyer's country, the payment term, and the status of the buyer (private, public 
or sovereign).   
Table III.16  
Key features of the export insurance programmes, 2011 
Programme Coverage 
Short-Term Export Credit Insuran ce Programme Up to 90% of losses incurred as a result of commercial and political risks on 
shipments made by an exporter within one  year, with payments deferred up to 
360 days.  Comprehensive cover is availa ble, including pre-shipment period 
(180 days maximum); post-shipment cove r is compulsory where applicable.  
Premium rates vary according to, inter alia , the risk category of the buyer's 
country, the legal status of the buyer, and the relevant payment term and maturity. 
Specific Export Credit In surance Post-shipment 
Political Risk Programme Cover against political risks in the post-s hipment period for receivables from sales 
on credit terms relating to the export of capital and semi-capital goods with at least 
60% domestic content. Cover is available up to 90% with 15% of the contract 
value to be paid in advance. Premium ra tes are specifically calculated taking into 
account the above-mentioned criteria. 
Specific Export Credit Insurance Comprehensive 
Post-Shipment Risk Programme Same as Specific Export Credit Insuran ce Post-shipment Political Risk, except 
that both political and commercial risks are covered.  
Insurance Programme for Unfair Calling of Bonds Cover applies to bid bonds, advance payment and performance bond for Turkish 
contractors in order to eliminate the risk of unfair calling of bonds.  Bonds are 
issued by a bank in favour of the public  buyer based in the borrowing countries for 
projects undertaken by Turkish contractors or subcontractors. Turk Eximbank is responsible for identifying the Turkish contractor, where a call is made under the 
bond by reason of events or circumstances beyond the contractor's control. 
Source: WTO Secretariat, based on information provided by the Turkish authorities.  
65. Pursuant to Article 12 of the Customs Uni on Decision, Turkey has been harmonizing its 
legislation with that of the EU with respect to officially supported export credits.  Within this 
framework, the OECD Consensus principles on officia lly supported credits with a repayment term of 
two or more years have been adopted.  Turk Ex imbank is a full member of the Berne Union (the 
international association of export credit insurers ), and represents Turkey in the Group on Export 
Credits and Credit Guarantees (ECG) and in the Participants Group (PG) of the OECD Trade 
Committee.45   
66. KOSGEB, a public agency for the developmen t of SMEs, was established in 1990 as a non-
profit organization affiliated to the Ministry of  Science, Industry and Technology.  KOSGEB is 
financed under the general budget.  KOSGEB assists SMEs in, inter alia,  cofinancing business trips 
abroad (up to 50% of the costs, maximum TL 10,000), creating own brands, and providing export 
promotion credits.  KOSGEB also provides business- matching models to SMEs, and a database to 
bring together local and foreign SMEs.  Business- matching opportunities are assessed by a qualified 
operator company.   
67. Further to Decree Law No. 637 concerning the Organization and Duties of the Ministry of 
Economy, published in June 2011, the former Expor t Promotion Centre (IGEME) has been abolished 
and incorporated into the Ministry of Economy. 
                                                      
45 Turkey has been a member of the ECG since April 1998, and an observer of PG since 
November 2006.   WT/TPR/S/259 Trade Policy Review 
Page 58 
  
  (3) MEASURES AFFECTING PRODUCTION AND TRADE  
(i) Subsidies 
68. Turkey's Investment Encouragement Programme  (IEP), which is the only support programme 
targeting investment, has been subject to some modifications during the review period.46  The current 
legal framework is contained in the Decree Con cerning State Encouragements to Investments to 
define the purpose, scope, incentives, regional cl assification, eligibility criteria and other basic 
implementation rules.47  The IEP now follows a three-pilla r approach, focusing on regional and 
sectoral implementation, large-scale investment s contributing to intern ational competitiveness 
employing high technologies and R&D activities,  and a general investment encouragement 
mechanism.  For regional and sectoral support, Turkey is divided into four regions, and the incentives 
provided are linked to the nature of the investment and the development status of the region where the 
investment is located.48   
69. Minimum investment levels range from TL 50 million to TL 1 billion for large-scale 
investments, and minimum investments, differentiate d by region and sector, have been established for 
regions I to IV.  The general investment encour agement mechanism covers investments that do not 
fall within the scope of regional support or large investments, but are above the specified minimum 
amounts.  However, the general mechanism excludes investments in certain specified activities, and 
specific conditions must be fulfilled for investment s in some other agricultural and services-related 
activities.49   
70. The IEP is implemented by the Ministry of Economy, which issues Investment 
Encouragement Certificates that allow investor s to benefit from the incentives listed in the 
certificates.  Customs duty and VAT exemptions are available for all investments under the IEP.  In 
addition, regional support and incentives for large investments include reductions in corporate or 
income tax, budget funding of the social security premium to be paid by the employer, and land allocation.
50  Investments in regions III and IV, in r esearch and development, or in environmental 
projects may also benefit from interest support.51   
71. Pursuant to Communiqué No. 2008/1 and in th e context of Law No. 5084 on Encouragement 
of Investments and Employment and Amendment of Certain Laws52, Turkey will continue to provide 
energy support until 31 December 2012, i.e. subsidi zed electricity to enterprises located in provinces 
with a (2001) GDP per capita of US$1,500 or less,  or a negative socio-economic development index 
                                                      
46 The General Investment Encouragement Programm e and the Aids Granted to Small and Medium-
sized Enterprises Investments were merged to form the IEP in 2006.   
47 Decree No. 2009/15199 of 14 July 2009, published in the Official Gazette  on 16 July 2009.   
48 The regional demarcation is based on the NUTS2 classification (Nomenclatur e of Territorial Units 
for Statistics), an instrument providing a single uniform breakdown of territorial units for the production of 
regional statistics in the European Union.  The regions and supported sectors are listed in Annexes I and II of 
WTO document G/SCM/N/186/TUR.   
49 Investments that are not supported or are supported conditionally under the general investment 
encouragement system are listed in Annex IV  of WTO document G/SCM/N/186/TUR.   
50 Until the end of 2010, enterprises involved in the production of textiles and clothing or leather and 
leather products could also be granted support if they re located from regions I and II to region IV, provided they 
employed at least 50 persons after the move.   
51 The support is granted for a maximum of five years, and the maximum subsidy or subsidized rate of 
interest depends on the region, type of investment, and whether the loan is granted in Turkish lira or foreign 
currency.    
52 Amended by Law No. 5350 of 12 May 2005 and Law No. 5615 of 28 March 2007.   Turkey WT/TPR/S/259 
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  (for 2003) according to the State Planning Organization.53  Enterprises must have at least 10 to 
30 employees, depending on the sector or date of a pplication, or operate in manufacturing, mining, 
tourism accommodation, education or heath, or specified agricultural activities.54   
72. Under Ministerial Council Resolution on Stat e Aids Related to Exports (No. 6401 of 
27 December 1994), Turkey has established 11 state-aid programmes, some of which target SMEs 
(Table III.17).  Additional support programmes are th e organized industrial zones (OIZs), industrial 
zones, the small-scale industrial estates scheme, KOSGEB, and technology development zones.   
Table III.17 
Key features of the state aid programmes, 2011 
Programme Aim and beneficiaries Support Implementing institutions 
Research and development 
projects To support companies 
conducting R&D projects, 
regardless of size; all industrial 
companies and firms that 
produce software Soft loan for capital support (to 
be paid back in US$ with Libor 
plus interest) for two years 
- SME Project Support 
Programme 
- R&D, Innovation and 
Industrial Practice Support 
Programme Turkish Technology 
Development Foundation 
 KOSGEB 
Environmental protection 
activities To support expenses of SMEs 
during certification of quality 
assurance, environmental 
management systems, and CE marking; all SMEs 
manufacturing and software 
companies 50% of the relevant certification 
expenses 
- Thematic Project Support 
Programme  Exporters' Unions
 
 
KOSGEB 
Participation in 
international fairs and 
exhibitions To increase participation in fairs 
abroad; companies, sectoral 
foreign trade companies, producers/manufacturers 
organizations 50% of participation fees (in the 
case of national participation); 
50% of the rental cost of empty 
stand, and 50% of transportation 
costs (in the case of individual 
participation) 
- Business Matching Support   Exporters' Unions
 
 
    
KOSGEB 
Organizing domestic fairs 
with international 
participationa To promote international fairs 
organized in Turkey and to foster 
international participation; 
companies that organize 
international fairs in Turkey 50% of promotional activities; 
50% of transportation expenses 
of representatives of foreign 
companies; and  50% of expenses regarding activities during the fair 
- Foreign Business Trip 
Support 
- Business Matching Support Exporters' Unions 
 
 
  
 
KOSGEB 
Market research projects To increase awareness of 
companies about new markets; 
companies, sectoral foreign trade 
companies, producers/ 
manufacturers organizations Buying market research projects, 
reports, and statistics; financial 
assistance for companies 
participating in trade missions 
abroad, and for becoming members of B2B websites so as to market their products abroad Export Promotion Centre  
  - Foreign Business Trip 
Support 
- Business Matching Support KOSGEB 
 
Table III.17 (cont'd) 
                                                      
53 The provinces are listed in Annex V of WTO document G/SCM/N/186/TUR.   
54 The base rate of the subsidy, which is 20% of the electricity cost, may be  augmented by the overall 
number of employees or newl y hired labour, but may not exceed 50% of the price for electricity to enterprises 
operating in organized industrial zones or industrial  zones, or 40% for enterp rises located elsewhere. WT/TPR/S/259 Trade Policy Review 
Page 60 
  
  Programme Aim and beneficiaries Support Implementing institutions 
Operating stores abroad To promote companies operating 
stores abroad; companies, and 
sectoral foreign trade companies 50% of the advertisement, rent, 
office inventory and decoration 
expenditures of companies 
operating a store abroad Exporters' Unions 
Encouraging employment 
in sectoral foreign trade 
companies To promote employment; 
sectoral foreign trade companies 75% of the pre-tax salary for one 
manager and two staff with 
professional experience, for one year Ministry of Economy  
Competitiveness Institution of collaborations 
(exporter unions, chamber of 
commerce, organized industrial 
zones, sectoral associations, sectoral foreign trade companies) 
are given support for project 
based common activities for their 
members  Analysis, sector analysis in terms 
of creating shared vision, road map for the project members); 
Training, counselling and 
advisory activities for 
companies; 
International marketing and sales 
activities; 
Employment of 
coordinator/manager (for 
managing the project and 
organizing project based 
common activities); 
75% of training costs for 
programmes up to six months; 
75% of consultancy services 
costs up to one year Export Promotion Centre   
Encouraging designers  To promote designers’ 
companies activities abroad 50% of consultancy fees, rental 
fees, advertisement, certification 
expenses and fees for the 
registration of trade marks Exporters' Unions and Ministry 
of Economy 
Technical consultancy 
activities abroad To encourage technical 
consultancy companies to 
operate abroad At least 50% of rental fees, 
advertisement, market research 
projects, fair and conference participation fees, feasibility 
studies and agreement 
expenditures Ministry of Economy 
Promoting Turkish trade 
marks and improving the 
image of Turkish goods  To support brand creation and 
positioning activities, companies, 
and sectoral foreign trade 
companies 50% of consultancy fees, rental 
fees, advertisement, certification 
expenses and fees for the 
registration of trade marks Exporters' Unions and Ministry 
of Economy 
a The fair must be organized at least three years in a dvance, a minimum of 100 compan ies is required (25 of which 
must be foreign), and a fair canno t be supported more  than twice. 
Source: Information provided by the Turkish authorities.  
73. The OIZs offer subsidized industrial plots;  infrastructure, including transportation and 
communication facilities; and subsidized credits.  So me 93 OIZs have been established since the start-
up in 1962.  Credit granted durin g 2006-10 amounted to US$268.5 million.  Industrial zones are 
established by the Council of Ministers pursuant to the Industrial Zones Law.55  The Ministry of 
Science, Industry and Technology develops proposal s to establish industrial zones, and funds the 
acquisition of land and the preparation of infrast ructure.  Dating back to 1965, the small-scale 
industrial estates scheme provides credit for the c onstruction of modern workshops with sanitary 
conditions.  Main activities in the estates are car-re pair workshops, metal manufacturing, and wood-
working industries.  Between 2006 and 2010, Turkey established 35 new OIZs and 47 small estates.   
                                                      
55 Law No. 4737, published in the Official Gazette  of 19 January 2002.   Turkey WT/TPR/S/259 
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  74. KOSGEB, which focuses on the development of SMEs, provides services related to 
production, marketing, and quality control, as we ll as support programmes such as the SME Project, 
the Thematic Project, Cooperation-Collaboratio n, R&D, Innovation and Industrial Practice, 
Entrepreneurship, and General and Emerging Companies Market SME.  Technology development 
zones have been established to promote the development of technol ogy and software and related R&D 
capabilities through cooperation between universiti es, research institutions, and the business 
community.56  Financial support is made available fo r land procurement, infrastructure, the 
construction of administrative buildings, etc.  Income  and corporate tax exempt ions have been granted 
until the end of 2023.  Researchers, software engi neers, and R&D personnel working in the zone(s) 
are also exempt from all types of tax until the en d of 2013.  Turkey has established 43 technology 
development zones.   
75. The Law on Monitoring and Supervision of  State Aids, which entered into force on 
23 October 2010, sets the framework for ensuring th e compatibility of state aids with the related 
provisions of agreements and decisions between Tu rkey and the EU.  A State Aids Monitoring and 
Supervision Board is responsible for the monitori ng, supervision, and eval uation of compatibility.  
The Board will, as necessary, provide notifications  to the European Commission and other related 
authorities, having collected relevant information from the aid-granting authorities.  The General 
Directorate of State Aids acts as secretariat for the Board.   
(ii) Technical barriers to trade,  standards and certification 
76. Decision No. 1/95 of the Turkey-EU Associa tion Council, which establishes the Customs 
Union between Turkey and the EU, also calls fo r Turkey to adopt EU instruments required to 
eliminate all technical barriers to  trade in particular products.57  Accordingly, in 2002, Turkey adopted 
the Law No. 4703 on the Preparation and Implementa tion of Technical Legislation on Products and 
four implementing regulations58  The Turkish authorities are planning to amend the framework law 
and the implementing regulations due to changes in  the EU horizontal legislation in 2008 and 2010. 
77. The Ministry of Economy is responsible fo r the implementation of the Agreement on 
Technical Barriers to Trade in Turkey.59  Turkey has established two National TBT Enquiry Points; 
the Directorate General of Product Safety and Insp ection (under the the Ministry of Economy) for 
technical regulations and conformity assessment pr ocedures, and the Turkish Standards Institution 
(TSE) for standards.  The Directorate General maintains a website to facilitate access to TBT 
                                                      
56 Technology Development Zones Law No. 4691 was approved by the Grand National Assembly of 
Turkey on 26 June 2001.   
57 Viewed at:  http://eur-lex.e uropa.eu/LexUriServ/LexUriServ .do?uri=CELEX:21996D0213(01) 
:EN:HTML 
58 Law No. 4703 was published in Official Gazette  No. 24459 of 11 July 2001.  The implementing 
regulations are (i) the Regulation on the Notification of the Technical Legislation and Standards between Turkey and the EC  (Official Gazette  No. 24715 of 3 April 2002); (ii) the Regulation on the Affixing and Use of the EC 
Conformity Marking on Products, (iii) the Regulation on Conformity Assessment Bodies and Notified Bodies, 
and (iv) Regulation Relating to the Market Surveillance a nd Inspection of Products.  The last three regulations 
were published in the Official Gazette  No. 24643 of 17 January 2002 and entered into force on 11 January 2002.  
For a description of the main provisions of the 2002 legislation see WTO (2003). 
59 Turkey notified its measures taken for the implementation and administration of the TBT Agreement, 
in 1997 (WTO document G/TBT/2/Add.33).  The implementing Regulation on the Implementation of the 
Notifications Foreseen in the TBT Agreement, which al so provided the legal basis for the creation of the 
National Enquiry Point, was published in the Official Gazette  No. 22965 of 15 April 1997.   WT/TPR/S/259 Trade Policy Review 
Page 62 
  
  notifications, and to obtain opinions from the diffe rent stakeholders on impl ementation of measures 
and market access challenges.60    
(a) Standards 78. The Turkish Standards Institution (TSE) has been  developing and impl ementing standards for 
all types of material and products manufactured in Tu rkey (or imported) since 1960.  The TSE is a full 
member of the International Organization for Standardization (ISO) and the International 
Electrotechnical Commission (IEC). At the European level, the TSE is an affiliate member of the 
European Committee for Standardization (CEN) a nd the European Committee for Electrotechnical 
Standardization (CENELEC).
61  Turkey is also a member of the International Telecommunications 
Union (ITU), although this is managed by the Minist ry of Transport, Maritime and Communications.  
79. TSE accepted the TBT Code of Good Practice for the Preparation, Adoption and Application 
of Standards in 1995.62  The TSE publishes an annual work programme.63  A (minimum) two-month 
comment period is provided for draft standards, taki ng into account the conten t and specificity of the 
draft.  At present, Turkey has 33,097 standards, by definition voluntary.  According to the Turkish 
authorities, the TSE has adopted almost 99% of  CEN and CENELEC standards into Turkish 
standards.  Manufacturers that follow Turkish sta ndards aligned with European product standards are 
presumed to be in conformity with the requirement s of the associated EU Directives, and equivalent 
Turkish technical regulations.   
(b) Technical regulations 80. The Regime for Technical Regulations and Standa rdization for Foreign Trade, in force since 
1995 and amended by Decree No. 9454/2005, provides th e national framework for Turkey's technical 
regulations and conformity assessment procedures.
64  The regime is transitional and revised annually 
in the light of progress in the trans position of EU legislati on into Turkey's legal system.  The technical 
regulations impose product requirements and speci fications on imported and domestically produced 
goods, including requirements related to health a nd safety, environmental aspects, and labelling. 
81. According to the Turkish authorities, Turkey  has transposed around 82% of the sector-
specific EU directives into Turkish technical regul ations, including 222 techni cal regulations and the 
adoption of 24 "new approach" Directives coveri ng products such as radio and telecommunication 
terminal equipment, batteries and accumulators, to ys, personal protective e quipment, construction 
products, medical devices, gas appliances, civil explos ives, and lifts.  The transposed Directives cover 
approximately 70% of manufactured goods importe d into Turkey, and impose various technical 
product requirements and specifications.65  Conformity assessment controls for these products are 
implemented through annual Communiqués.66  Other Communiqués relate to product groups 
                                                      
60 Viewed at:  http://www.teknikengel.gov.tr. 
61 The TSE applied for full membership in CEN a nd CENELEC in 2010 and expects to complete the 
process by the end of 2011.   
62 See WTO document G/TBT/CS/N/35, 15 April 1996.   
63 Viewed at:  http://www.standard sinfo.net/info/docs_wto/ SCD_Update_EN.pdf;  and http://www.tse. 
org.tr/TSEIntWeb/Standard/Versi yon/IsProgrami.aspx?Durum=EN 
64 The regime consists of Decree No. 96/7794, a Regulation, and Communiqués.   
65 US Commercial Service online information, "D oing Business in Turkey: 2011 Country Commercial 
Guide for US Companies".  Viewed at:  http://export.gov/turkey/doingbusinessinturkey/index.asp 
66 Communiqués on Standardization for Foreign Trade Nos. 2011/8, 2011/9, 2011/14, 2011/16, 
2011/29, and 2011/39.   Turkey WT/TPR/S/259 
 Page 63 
 
 
  controlled by other legislation or subject to impor t rules or prohibitions, for example controlled or 
prohibited wastes, narcotics, chemical products, so lid fuels, pharmaceuticals, and controlled or 
prohibited scrap metal.67   
82. Technical regulations are prepared by Ministries and/or relevant public authorities and 
published in the Official Gazette .  The Ministry of Economy oversees the process.  It is responsible 
for the harmonization of horizontal Turkish technical regulations with EU technical legislation, and 
serves as the contact point for notifications to the European Commission of draft technical legislation 
transposing EU legislation.68  Following consultations and am endments, the confirmed Turkish 
legislation is published in the Turkish Official Gazette .69   
83. All technical regulations and conformity assess ment procedures published and put into force 
by Ministries and other public authorities are published in the Official Gazette , which may be 
accessed via the Internet free of ch arge.  Turkey does not publish notices of draft technical regulations 
and conformity assessment procedures;  it has not noti fied to the WTO draft technical legislation that 
is being harmonized with EU legislation, as this legislation would already have been notified.  
However, given the growing importance of transpar ency at the international level, Turkey is 
reconsidering this policy, and the national TBT e nquiry point is urging ministries and other public 
institutions to notify their technical regulations.  Upon request, Turkey will provide the full text of 
draft measures (in English, if possible, otherwise in Turkish).  Turkey generally allows a 60-day 
comment period.   
84. The Communiqués on Standardization for Foreig n Trade are revised annually to take account 
of issues arising from the implementation process or  proposals and opinions gathered from the public 
and private sectors.  In urgent situations, a Comm uniqué may also be amended in the course of the 
year.  Modifications to the regime may include the elimination of technical regulations or conformity 
assessment procedures.70   
85. Turkey's legislation for marking, labelling, and packaging, largely unchanged since 2007, is 
primarily based on three technical regulations:  on ma rking, labelling and packaging of materials and 
products supplied packaged into the market (TS 433 1), on the labelling of textile products (TS 1418), 
and on the marking by colours or alphanumeric system for electro-technical purposes (TS 6429).  Clearly legible and visible labels displaying price, place of production, and distinctive characteristics 
must be affixed on retail goods, their packaging or their containers.
71  Where it is not possible to affix 
                                                      
67 Communiqués on Standardization for Foreign Trade Nos. 2011/1 to 7, 2011/17, 2011/20, and 
2011/23.   
68 Turkey participates in an EU-wide notification system for techni cal regulations, under Directive 
98/34/EC.  Turkey joined the system in 2002, provided its first notification in 2004, and has so far notified 
36 national technical regulations.   
69 For "new approach" legislation, the European Commission and Turkey sign a statement confirming 
that the Turkish technical regulation and EU Directive are fully aligned.   
70 Since 2007, Turkey has abolished communiqués concerning imports of liquid fuels and cosmetics 
and detergents, reworked a communiqué on imports of hazardous waste and metal scrap into two separate 
communiqués, thereby eliminating the conformity assessment for imported metal scrap (except for customs 
checks for radiation contamin ation), and reduced significantly the number of products subject to inspection at 
Customs (see in particular Communiqués Nos. 2011/1 and 2011/9).   
71 Except for a few products, operating, user, and maintenance instruction manuals must be in Turkish 
and accompany each industrial product.  Where goods and services offered to  consumers may constitute a threat 
to the consumer's physical or mental health or the environment, it is obligatory to include information and 
warnings concerning this threat in a clearly legible and visible manner on the good or in the attached users' 
guides.   WT/TPR/S/259 Trade Policy Review 
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  such labels on particular goods, clearly visible and accessible lists containing this information must be 
prepared and displayed.  The same marking, labe lling, and packaging requirements apply to domestic 
and imported products.   
86. The Decree on Labelling and Packing referri ng to Law No. 1262 regulates the marking, 
packaging, and labelling of pharmaceuticals;  and the Decree referring to the Law No. 3977 regulates 
the marking, packaging, and labelling of cosmetics.   Tobacco products and alcoholic beverages must 
be affixed with strip-stamps with security markings designed to provide tax security, under 
Communiqué No. 1 on Tracking and Tracing System Related to Tobacco Products and Alcoholic 
Beverages pursuant to Article 257 (repeated ) of the Tax Procedural Law No. 213.   
(c) Conformity assessment procedures 
87. Turkey's conformity assessment procedures vary according to whether the product is covered 
by transposed EU Directives, and the risk level of  the product.  All products covered by the EU's new 
approach Directives must carry the CE mark.  For some products, the CE mark is obtained from bodies designated by the relevant public authorities and notified to the European Commission by the Ministry of Economy.
72  Other products are accompanied by a supplier's declaration of conformity 
(i.e. with the requirements of the CE mark).  Pr oducts not covered by the new approach Directives 
must meet the requirements of the relevant Turkish technical regulations for market access.   
88. High-risk products, and other products liste d in the annexes of the Communiqués on 
Standardization for Foreign Trade, are required to  meet additional testing.  Certification and 
conformity assessment procedures are performed by the Ministry of Environment and Urbanization 
on environment-related products such as hazardous w astes, solid fuels, and metal scrap, and by the 
Ministry of Health on medical products, pharmaceuticals, and narcotic drugs.  For a number of imported goods, the Ministries of Health; Food Ag riculture and Livestock (MFAL); or Environment 
and Urbanization issue "control certificates".
73  The Ministry of Economy has appointed the TSE to 
carry out conformity assessment on imported industrial goods such as machinery, LVD, EMC, fittings, and piston rings.
74  The TSE also oversees industrial metrology and calibration, and 
laboratory services for conformity assessment and certification.75  While high-risk products from the 
EU bearing a CE mark are not subject to the inspection and documentation requirements of the 
Communiqués on Standardization for Foreign Trade, imports from third countries are.76  Import 
controls on products covered by other EU Direct ives are performed by product inspectors in the 
provincial offices of the Ministry of Economy.  A new Turkish Product Safety System was launched 
in late 2010 to facilitate electronic risk-b ased export and import controls of goods. 
                                                      
72 In all, 18 Turkish conformity assessment /certification bodies have been appointed as notified bodies 
to perform conformity assessment procedures against the requirements of 13 EU new approach directives.   
73 See Communiqués on Standardization for Foreign Trade Nos. 2011/5, 2011/6, 2011/17 and 2011/20.  
Control certificates are issu ed for products such as ph armaceuticals, certain medicines, organic chemicals, 
vaccines, chemicals, forestry materials, foodstuff, liv e animals and plants, grains and plant seeds, animal 
products, veterinary products, and hormones.  The MFAL applies risk-analysis methods in controlling, inter 
alia, imported animals, plants, foodstuffs, seeds, and veterinary products.   
74 See Communiqués on Standardization for Foreign Trade Nos. 2011/1 and 2011/9.   
75 The scope of inspection services and the exact mode  of operation by the TSE are set out annually in 
legislation issued by UFT: currently UFT Communiqué No. 2011/1. 
76 US Commercial Service online information.  Viewed at: http://export.gov/turkey/doing 
businessinturkey/index.asp Turkey WT/TPR/S/259 
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  89. The TSE carries out certification services  related to TS-EN-IS O 9001:2000; TS-EN-ISO 
14001; TS 13001 (HACCP); and TS 18001 (OHSAS).77  As of August 2007, the TSE had issued more 
than 52,000 products/services certificates.78  The TSE is also involved in quality and system 
certification, and trains and certifies personnel in qu ality, environment, health, and safety.  Mutual 
recognition of testing procedures is assured by agreements between Turkey and EU member states.  
The TSE joined the IEC System for Conformity Testing and Certification of Electrical Equipment (the IEC-EE CB Scheme) to ensure mutual recogniti on of results of tests performed in conformity 
with IEC standards on safety of electrical applia nces in 1998, and the TSE became a signatory to 
various mutual recognition arrangements under th e Low Voltage Directive (LVD) in 1999.   
90. The Turkish Accreditation Agency (TURKAK), established in 2000, is responsible for 
accrediting domestic and foreign conformity assessm ent bodies and ensuring that they carry out 
laboratory, certification, and inspection services in accordance with international standards.
79  
TURKAK is a full member of the European coope ration for Accreditation (EcA), the International 
Accreditation Forum (IAF), and the International La boratory Accreditation Cooperation (ILAC).  The 
Conformity Assessment Association (UDDer), est ablished in 2006, brings together 65 Turkish 
stakeholders to support the development of conform ity assessment activities in Turkey, including their 
recognition at national and interna tional levels.  Under Law No. 1705, the General Directorate of 
Measures and Standards of the Ministry of Scien ce, Industry and Technology (MSIT) is responsible 
for quality control systems concerning legal metrolog y, establishment of calibration systems of test 
laboratories, and operating private laboratories in accordance with the Measurement and Calibration 
Law No. 3516 of 1989.   
91. All products, imported or domestically produced, ar e subject to market surveillance activities, 
carried out by 10 public authorities.80  The Ministry of Economy handles coordination between the 
authorities through the Market Surveillance Coordi nation Board.  The Ministry prepares annual 
reports including information and statistics on the market surveillance activities.   
92. Since 2007, Turkey has provided six notifications  of technical regulations and conformity 
assessment procedures relating to measures for constr uction products, fertilizer , olive oil, foodstuff, 
and animal feed.  In addition, a Turkey-Ukraine memorandum on Intent for Cooperation in the sphere 
of Technical Regulations, Standardization, Me trology, Conformity A ssessment and Consumer 
Protection was notified to the WTO by Ukraine .81  Turkey has also concluded various other 
                                                      
77 Hazard Analysis and Critical Control Points is a systema tic preventive approach to, inter alia , 
identify potential hazards.  The Occupa tional Health and Safety Management System is an international 
occupational health and safety system specification.  Certificates under the scope of TS-EN-ISO 9000 and TS-EN-ISO 14001 standards have been granted to 3,091 and 303 companies, respectively. 
78 Imports for own needs by producers with such certificates are exempted from inspection, as are 
imported inputs destined for use in manufactured products certified by the TSE. 
79 Turkey has almost 5,000 public and private labo ratories, and 120 certification bodies.  As of 
30 September 2011, TURKAK had accredited 357 testing laboratories, 67 calibration laboratories, 3 medical 
laboratories, 72 inspection bodies, 53 quality manage ment system certification bodies, 39 environment  
management system certification bodies, 16 food safe ty management system certification bodies, 5 medical 
devices management system certification bodies, information safety management system certification bodies, 
27 product certification bodies, and 16 personnel management system certification bodies.   
80 The market surveillance authorities are the Ministri es of Science, Industry and Technology; Customs 
and Trade; Labour and Social Secur ity; Health; Food, Agriculture and Livestock; and Environment and Urban 
Planning; the Undersecretariat of th e Prime Ministry for Maritime Affa irs; the Energy Market Regulatory 
Authority; the Tobacco and Alcohol Market Regulatory Authority; and the Information and Communication 
Technologies Authority.   
81 WTO document G/TBT/10.7/N/89, 1 October 2008. WT/TPR/S/259 Trade Policy Review 
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  cooperation agreements, for example with China, EFTA member states, Israel, Bulgaria, Iran, and 
Lebanon on standardization, metrol ogy, and conformity assessment.   
93. Four specific trade concerns have been ra ised against Turkey in the TBT Committee 
since 2007.82  Common features among the concerns have been the lack of transparency in the 
development and implementation of measures, incomp lete and untimely notification to the WTO, and 
the insufficient time provided to adapt to the relevant requirements.83   
(iii) Sanitary and phytosanitary measures 
94. Turkey is a full member of the World Organizati on for Animal Health (OIE), the International 
Plant Protection Convention (IPPC), and the Codex Alimentarius Commission, and is harmonizing its 
legislation with the international standards set by these institutions.84  Turkey's SPS legislation is 
primarily based on Law No. 5996 on Veterinary Serv ices, Plant Health, Food and Feed (2010), which 
amalgamated a number of previous laws in this area; the Sanitary Law No. 1593 of 1930; the Fishery 
Law No. 1380, as amended by Law No. 3288 of 19 86; the Turkish Food Codex Regulation (1997), 
currently under revision; and th e Law on Agricultural Quarantine.85  Turkey adopted a Biosafety Law 
and a related GMO Regulation in 2010, regulating a ll aspects of agricultural biotechnology in Turkey, 
and requiring food and feed products c ontaining GMOs to be labeled as such.86  Turkey continues to 
transpose the EU acquis  into its food-related legislation.   
95. Turkey makes no distinction between domesti cally produced and imported goods in its 
application of health and sanitary  controls.  Imports of agricultura l products and foodstuffs require a 
control certificate issued by the Ministry of Food, Agriculture and Livestock (MFAL)87; the Ministry 
of Health issues control certifi cates for imported pharmaceutical pr oducts, drugs, certain consumable 
medical products, cosmetics, and detergents; and imported forestry materials require a control 
certificate issued by the Ministry of Environm ent and Urbanization in coordination with MFAL.88  
Lists of the products subject to control certificates  are published annually.  The related communiqué is 
prepared under the coordination of MFAL and the Ministry of Economy.   
96. Depending on the type of product, the application to the relevant ministry for a control 
certificate should be accompanied by a pro forma invoice,  a health certificate, a certificate of analysis, 
a formula or list of contents of the product, a pedigr ee certificate, and a radiation analysis report.  The 
documents must be obtained from a nd/or approved by the relevant au thorities in the producer country, 
                                                      
82 The concerns relate to Turkey's product-tracking system for tobacco products and alcoholic 
beverages, inspections of imported medical equipment, documentation requirements for medical devices, and its GMP system for pharmaceuticals.   
83 See WTO documents G/TBT/M/42, 43, 47, 50, 51, 52, and 53.  Meanwhile, Turkey has raised 
specific trade concerns with respect to three measures, an d exercised its rights as a third party to two disputes 
related to the TBT Agreement (tuna products and clove cigarettes).   
84 For an extensive summary of Turkey's laws, regulations, and requirements see USDA Foreign 
Agriculture Service (2011). 
85 According to the Law on Agricultural Quarantine, live animals entering Turkey must be kept under 
quarantine for 21 days, and veterinary tests undertaken in the exporting country may be carried out again in 
Turkey. 
86 Following a proposal from the Biosafety Board, the GMO threshold level for labeling has been set at 
0.9% for the approved genes.   
87 Annex VI of the Communiqué on the Standardization in Foreign Trade presents a List A for 
"products subject to control certificates", and a List B for "other products".  
88 In some cases, the certificate may be waived if the importer assures the authorities that the products 
are destined for specified purposes or for the manufacturer's own use. Turkey WT/TPR/S/259 
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  and be in original language together  with a translation into Turkish.89  For live animals and certain 
animal products, the importer or those in charge of the shipment should obtain prior permission (i.e. before importation) from the competent authority.  Certificates and other re levant documents should 
be presented during the controls at the point of entry or customs area where the actual importation 
takes place.  Veterinary checks include verificati on of documents, identity controls, and physical 
checks.  Control documents for non-animal-origin fo od and feed do not need to be submitted to the 
customs authorities in the course of importation.
90  The period of validity of  control certificates ranges 
from four to twelve months, depending on the product.   
97. Turkey has signed cooperation agreements to  prevent animal diseases from entering the 
country through trade in and transit of live anim als and animal products, veterinary medications, 
fodder, and other products that may affect animal health.91  Moreover, bilateral agreements on a 
product-by-product basis have been signed with Belg ium, France, Germany, Italy, the Netherlands, 
New Zealand, the United Kingdom, and the United St ates in relation to the use of sanitary and 
phytosanitary certificates. 
98. Turkey faced its first avian influenza (AI) outbreak in October 2005, and further outbreaks 
followed in 2006 during which some 2.5 million bird s were culled.  No new human or bird cases of 
avian influenza have been reported in Turkey si nce April 2008.  Vaccination campaigns against new 
strains of foot-and-mouth disease have been implem ented effectively, and continued for other diseases 
such as brucellosis, sheep and goat plague, anth rax, sheep and goat pox, bluetongue, and Newcastle 
disease and rabies.   
99. For the implementation of the Agreement on the Application of Sanitary and Phytosanitary 
Measures, Turkey's National Enquiry Point and Noti fication Authority is the General Directorate of 
Food and Control of the MFAL.92  Turkey notifies new SPS measu res affecting trade through the 
WTO, and a period of six months is foreseen before entry into force of the relevant regulations.   
100. Since its last TPR in 2007, Turkey has provided 23 SPS-related notifications to the WTO, 
either as regular notifications or addenda or corrigenda to previous notifications.93  One specific trade 
concern has been raised in the SPS Committee in relation to Turkey's new legislation on biosafety.94  
Turkey has exercised its third-party rights with respect to one recent dispute related to the SPS 
Agreement.95   
                                                      
89 For food and food-contact materials, only health certificates must be obtained and/or approved by the 
relevant authorities in the producer country. 
90 Instead, the MFAL sends official letters to the re levant customs office specifying conformity or non-
conformity.   
91 Turkey has signed cooperation agr eements with Algeria, Bulgaria, Germany, Iran, the Netherlands, 
Syria, and Tunisia.  Negotiations con tinue with Albania, Azer baijan, Croatia, Czech Rep ublic, Georgia, Kuwait, 
FYROM, the Russian Federation,  Slovakia, and Ukraine.   
92 The Authority was previously the General Directorate of the Protection and Control of the Ministry 
of Agriculture and Rural Affairs.   
93 Turkey also publishes notices of SPS measures in its Official Gazette , and all SPS-related measures 
in force in Turkey are available at the GDFC website (http://www.gkgm.gov.tr/).   
94 See WTO documents G/SPS/R/59, paras. 30-33;  G/SPS/R/61, paras. 34-36; and G/SPS/R/62 
paras 59-61.  In the past, concerns have been raised in relation to an import ban on livestock (1998), a ban on pet 
food imports related to transmissible spongiform encephalopathy (2000), and control certificates for banana imports (2001).   
95 WTO document DS392;  "United States – Certain Measures Affecting Imports of Poultry from 
China". WT/TPR/S/259 Trade Policy Review 
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  (iv) Free zones, special economic areas 
101. Free Zones Law No. 3218 of 15 June 1985 and th e Free Zones Regulation of 1993 constitute 
the basic legal framework for the operation of Turkey 's 19 free zones.  The legislation is designed, 
inter alia,  to promote foreign direct investment and joint ventures in export-oriented enterprises, 
provide easy access to imported raw materials and equipment on favourable terms, and to increase 
employment.  Free zones are also targeted at regi onal development.  The foundation and operation of 
the free zones are generally undertaken through a mi x of government and private partnership (often 
within the framework of build-o perate-transfer schemes, such as in the Aegean, Kocaeli, Adana-
Yumurtalik, and Samsun free zones).  Investors may construct their own premises in the free zones, 
but office space, workshops and warehouses are also av ailable for rent.  An operating licence is valid 
for maximum 15 years for tenant users (30 years for users building their own facilities).  If the operating licence is for production, the validity term is extended to 20 and 45 years for tenant users 
and investors, respectively.   
102. Financial incentives available to free-zone co mpanies include exemption from payment of 
customs duties and fees; exemption from corporate, income, and value-added taxes; free repatriation 
of profits; 100% repatriation of capital without prio r permission;  and absence of foreign exchange 
restrictions.  New arrangements for tax in centives in the free zones were introduced under 
Law No. 5084 of 29 January 2004 on the Encouragem ent of Investments and Employment.  Pursuant 
to Law No. 5084, all exemptions except those alr eady accorded to established firms were to be 
terminated by 31 December 2008.  However, according to Law No. 5810 of 12 November 2008 
(amending Law No. 3218) only free-zone users operating under a production licence may be 
exempted from income and corporate taxes.  This  exemption applies until the end of the taxation 
period of the year in which Turkey becomes a full member of the EU.
96   
103. Enterprises established in the free zones are active in a wide range of areas, including 
high-technology products, leather goods, and storage facilities.  All industria l, commercial and service 
operations deemed appropriate by th e Supreme Planning Board may be conducted in the Free Zones, 
under Article 10 of the Free Zones Regulation.  Offshore banking and insurance business is not 
allowed.  Customs broker activities may be conducte d by acquiring either an activity licence or an 
entry permit document.97  Entry into the zones of firearms and ammunition, radioactive substances, 
and dangerous and toxic wastes is prohibited (A rticle 32 of the Regulation).  Inflammables, 
explosives, combustibles, fire-inducing substances or materials dangerous to other substances may 
only be brought into the zones with a special arrang ement or facility for that purpose.  The movement 
in and out of the zones of narcotic substances,  psychotropic substances, and related chemical 
substances and their preparations are subject to na tional and international le gislation implemented by 
the Ministry of Health.   
104. Although foreign investors benefit from the same  incentives as Turkish investors, and no 
limitation exists on foreign capital participation in investments in the free zones, most enterprises 
established in the zones are of Turkish origin.  At the end of 2010, the free zones comprised 2,532 enterprises, of which 470 were foreign owned.
98  Sales from the free zones to the Turkish 
market outweigh sales to other countries (Table III. 18).  Sales into the domestic customs territory are 
                                                      
96 Free zone users obtaining an operating licence other than for production after 6 February 2004 do not 
benefit from income and corporate tax exemptions.  For tenants holding an operating licence on that date, the 
corporate tax exemption has remained applicable for the period of validity of the operating licence, whereas 
income tax on wages became payable as from 2009.   
97 Based on Article 50 of the Free Zones Implementation Regulation, modified on 22 April 2010.   
98 The corresponding number of operating licences was 3,235 and 598, respectively. Turkey WT/TPR/S/259 
 Page 69 
 
 
  subject to Turkey's MFN import regime, incl uding the payment of import duties and taxes.99  
Deliveries from the domestic market into the free z ones constitute roughly one quarter of the "import" 
value of the zones.  The domestic suppliers are not el igible for incentives applicab le in the free zones.   
Table III.18 
Free zones trade, 2007-10 
(US$ million and %) 
 2007 2008 2009 2010 
 US$ % US$ % US$ % US$ % 
Free zones to domestic market 7,917 32,22 7,262 29,55 5,174 29,14 5,291 28,49 
Domestic market to free zones 3,045 12,39 3,195 13 2,177 12,26 2,295 12,36 
Other countries to free zones 8,300 33,78 8,248 33,56 5,493 30,93 6,626 35,67 
Free zones to other countries 5,311 21,61 5,873 23,90 4,914 27,67 4,361 23,47 
Total 24,573 100 24,578 100 17,757 100 18,572 100 
Source: Information provided by the Turkish authorities.   
(v) Transit 
105. The basic provisions on customs formalities rela ted to goods in transit are laid down in 
Articles 84 to 92 of the Customs Law.  As a genera l rule, goods in transit are not examined by the 
customs administration at the point of entry.  When deemed necessary, the consignments may be sealed or escorted by customs offi cials.  In case of suspicion or denunciation, goods in transit may be 
inspected;  if the principal so desires, he, his re presentative or the transporter should be present.  The 
Ministry of Customs and Trade is authorized to adopt regulations regardi ng the examination of goods 
in transit and transit periods, transit routes, ch eckpoints or halting places for goods carried overland.  
Transit periods, transit routes, checkpoints or ha lting places are set out in the TIR Regulation.  
Competent regional directorates of the Ministry of  Economy are entitled to authorize the transit of 
goods subject to import prohibition.  Goods in trans it are subject to customs fees for services rendered 
(e.g. for loading, unloading, sealing or warehousing).   
(vi) Countertrade and barter 
106. Turkey currently has no specific regulation on barter or countertrade as "Communiqué 
No. 4/2006 on Exportation Made through Counter-P urchase or Barter" was abolished through 
Communiqué No. 10/2008.  Such practices must therefore be conducted pursuant to the Export 
Regulation.   
107. Civil offset practices are managed by the Ministry of Economy and regulated by 
Communiqué No 6/2007.  Two civil aviation off set projects, initiated in 1998 and 2000, were 
completed in 2008 and 2010, respectively.   
(vii) Government procurement 
108. Turkey's basic legislation on government proc urement – the Public Procurement Law (PPL) 
No. 4734 of 2002 and the Public Procurement Contr acts Law No. 4735 of 2002 – entered into force 
on 1 January 2003.  The laws have been supplemen ted by the (i) Regulation on Implementation of 
Services Procurements; (ii) Regulation on Implemen tation of Goods Procurements; (iii) Regulation on 
                                                      
99 Holders of operating licences issued before 6 February 2004 also pay a 0.1% (c.i.f. value) to 0.9% 
(f.o.b. value) fee on goods brought into the zone from aboa rd and/or sold from the zone  into Turkey.  The fee is 
not applied on operating licences issued currently.   WT/TPR/S/259 Trade Policy Review 
Page 70 
  
  Implementation of Works Procurements; (iv) Regulat ion on Implementation of  Consultancy Services 
Procurements; (v) Regulation on Implementation of Electronic Procurement; and (vi) the Regulation 
on Administrative Applications against Procurements.   
109. The Public Procurement Law (PPL) has been amended on several occasions, most notably in 
December 2008 through Law No. 5812, to align Turkey 's public procurement legislation with the EU 
acquis .  Modelled on EU Directives, Law No. 5812 introduced several new instruments such as prior 
notice; the availability of framework agreements fo r all contracting authorities; a standstill period 
(between the award decision and the conclusion of  a contract); e-procurement provisions including 
electronic auctions, shorter time-limits for electronic publication of procurement notices, electronic 
availability of tender documents and procurement notices, and the establishment of an Electronic 
Public Procurement Platform (EPPP); simplified pr ocedures involving shorter time-limits and reduced 
administrative burdens for potential supp liers; and tighter review procedures.100   
110. The tendering procedures set out in the PPL are (i) open tenders, whereby all tenderers may 
submit bids, and notices are published not less than 40 days prior to the launch of the tendering 
process; (ii) restricted tenders, where the contrac ting entity invites tenders from selected bidders after 
an open-ended pre-qualification process101; and (iii) negotiated tende rs, applied under certain 
conditions.102  Direct procurement may be used in limi ted circumstances, for example when only one 
supplier exists or the procurement does not exceed TL 38,144 for contracting entities within metropolitan municipalities, or TL 12,7 09 for other contracting entities.
103   
111. The contracting officer must notify the results of the bid evaluation to all who have submitted 
tenders.  If the awarded bidder does not take the contract, it is offered to the second most 
advantageous bid.  The Public Procurement Contra cts Law stipulates principles and procedures for the 
issuance and implementation of contracts awarded pu rsuant to the PPL, including required content, 
limitations to carrying-over, and cancellation provisions.   
112. In accordance with the PPL (Article 53), the Public Procurement Authority (PPA) was 
established to ensure effective implementation of th e legislation and proper application of the rules 
and procedures during tender proceedings.  The Au thority is administratively and financially 
autonomous, with a link to the Ministry of Finance.   The PPA consists of a presidency, the Public 
Procurement Board (PPB), and service units.104  The PPB is the main decision-making body of the 
Authority, examining complaints and, as n ecessary, taking corrective action including the 
                                                      
100 Since 1 January 2007, notices relating to procurements covered by the PPL have not been published 
in hard copy, but posted on the electronic Public Proc urement Bulletin, where contracting entities also advertise 
their tender decisions following the signing of the contract.  Procurement notices, tender documents, and 
contract award decisions can be viewed  by those concerned at the EPPP.  As of 1 August 2011, the EPPP had 
more than 260,000 registered users, including ov er 22,000 registered contracting entities and some 
17,000 registered tenderers.   
101 Pre-qualification notices are published not less than 14 days in advance of the deadline for the pre-
qualification application, and a letter of invitation to tende r is sent to all pre-qualified candidates at least 40 days 
prior to submission.   
102 Negotiated tenders are conducted in a two-stage process, with initial proposals covering aspects 
such as technical details and the means to fulfil the requi rements of the contract, followed by the presentation of 
final offers, including the tender price.  Negotiated tende rs may be used, for example, when open or restricted 
tenders have been unsuccessful (i.e. no bids) or when technical or financial parameters have been found 
impossible to define.   
103 Publication of a tender notice is not required for direct procurements.   
104 The ten members of the PPB are appointed by th e Council of Ministers and serve for a single, non-
renewable five-year term.   Turkey WT/TPR/S/259 
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  determination of remedies, cance llation of tender decisions, or te rmination of tender proceedings.105  
The PPA changed its internal organization on 16 July  2008 to separate clearly its advisory and review 
functions so as to minimize the potential for conflicts of interest.   
113. The Public Procurement Law covers most public  entities and institutions governed by public 
law, under public control or using public funds (Artic les 1 and 2).  A separate section (Articles 48-52) 
regulates the procurement of consultancy services.  Outside the scope of the PPL are procurements of 
some goods and services of certain public institutions (e .g. operators in the telecom, transport, energy, 
and water subsectors106); procurement related to defence,  security, and intelligence needs; 
procurement carried out through foreign financing pur suant to international agreements; purchases of 
goods and services for research and development pr ojects; procurement related to agriculture and 
livestock; purchases from the State Supply Office (DMO)107; and procurement by public entities 
abroad, e.g. embassies and consulates.  The thres holds and monetary limits specified in the PPL are 
updated annually by the PPA according to the evolution of the Index of Wholesale Prices.108   
114. A 15% price preference may be granted to dome stic tenderers pursuant to Article 63 of the 
PPL.  The preference is not applicable to join t ventures between Turkish and foreign companies.109  
The tenderers must present a certificate of origin, issued by the chamber of commerce in the area 
where the goods have been produced, to  benefit from the preference margin.110   
115. Although open and restricted tenders are the main  procedures used, some concerns have been 
expressed that Turkey's public procurement policies are being undermined by resort to exceptions to 
the regulatory framework.111  In 2010, 27% of public procuremen t contracts, representing 13% of the 
overall contract value, were not subject to the tende r procedures stipulated in the PPL.  Furthermore, 
the price preference clause was applied to 22%  of the overall contract value (above the PPL 
threshold).   
                                                      
105 For procurements carried out within the scope of  Law No. 4734, complaints are addressed to the 
contracting entities and appeals forwarded to the PPA.  The complaint and appeal applications are mandatory 
administrative paths to be exhausted before filing a lawsuit.   
106 For public banks, construction tenders fall within the scope of the PPL, while other procurements 
may be covered by the Banking Act No. 4603.   
107 Procurement by the DMO is covered by the PPL .  The DMO was a central procuring entity, selling 
and reselling goods to other public institutions, before the enactment of Law No. 4734.  All public institutions covered by the PPL are required to purchase from th e DMO items such as paper and cardboard products, 
stationery and office materials, office machines and tools, furnishings, lighting and heating apparatus, cleaning 
equipment, vehicles and accessories, an d other office stocks.  The items ava ilable are announced by the DMO at 
the beginning of each year.   
108 Based on the index of the previo us year, new revised values beco me effective on 1 February each 
year.  In 2011, the thresholds above which foreigners we re entitled to participate in tenders were TL 699,270 for 
goods and services to entities operating under the general or annexed budget (TL 1,165,451 for other entities 
within the scope of the PPL), and TL 25.64021 million for construction for administrations covered by the PPL.  
In case of emergency, the thresholds may be further updated upon a proposal by the PPA and approval by the Council of Ministers.   
109 Foreign-owned companies incorporated under Turkish law may qualify as domestic bidders.   
110 The chamber of commerce will require certain do cuments such as the industrial certificate of 
registration issued by MSIT or the food certificate of registration from MFAL.   
111 EU (2010) and USTR (2011).  A ccording to the European Commission, Turkey will need to revise 
its legislation to reduce the frequency of use of alternative procurement procedures.   WT/TPR/S/259 Trade Policy Review 
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  116. Turkey has been participating as an ob server in the WTO Committee on Government 
Procurement since June 1996.112  As an observer, Turkey has been  following the negotiations to revise 
the Agreement on Government Procurement.   
(viii) State trading, state-owned enterprises, and privatization 
117. Turkey's privatization programme, which bega n in 1984, is reducing the influence of the 
public sector in the Turkish economy.  However, the State remains an important owner of banks, 
transportation companies, public utilities, energy and mining enterprises, and processors of certain 
agricultural commodities (Table III.19).  Many of  these operate under monopolistic conditions or hold 
exclusive rights, and their losses trigger budgetary transfers.   
118. The privatization programme is carried out in  accordance with Privatization Law No. 4046 of 
November 1994, as amended.  The Privatization Admi nistration (a temporary organization with a staff 
of approximately 250 civil servants) acts as the executive agency, while the Privatization High 
Council (four designated ministers acting under the presi dency of the Prime Minister) is the decision-
making body.  The Privatization Administration may work with other relevant ministries and 
authorities in the privatization of specific public enterprises.  The Competition Authority monitors 
privatizations, and its authorizati on is required for certain types of transactions before they become 
legally effective.113   
119. Privatizations, which frequently involve ex -ante restructuring, are conducted through a 
variety of methods, including (i) asset sale or sale of shares (block sale and/or public offer); (ii) sale or 
transfer of operational rights; (iii) leasing; (iv) estab lishment of property rights other than ownership;  
and (v) a profit sharing model and other legal provisions depending on the nature of the business.114  
Assets are valued using at least two of the several valuation methods before they are put forward for tendering.  The Tender Commission, which conducts the tender, may opt for public auction, closed bidding, closed bidding among designated bidders, or bargaining.
115  Once the Privatization High 
Council has approved the transaction, the Privati zation Administration contacts the successful bidder 
to finalize the contract, the payment conditions, and th e transfer of the assets.  The Privatization High 
Council has established a "golden share" for five ente rprises deemed to be of strategic importance:  
Turkish Airlines (THY); Turk Telekom; PETKIM (p etrochemicals); ERDEMIR (iron and steel); and 
TUPRAS (petroleum refining).   
                                                      
112 WTO document GPA/M/2, 23 July 1996.   
113 The broad merger-control provisions of Law on the Protection of Competition No. 4054 are also 
applicable to privatizations conducted by the State.  For further details see WTO (2007).  
114 Public-private partnership is being developed as  a financing model for future investments, for 
example for the construction of hospitals, highways and motorways, high-speed trains, and other infrastructure 
projects.   
115 The bids/bidders are evaluated on price and non -price commitments, as well as other relevant 
criteria, such as financial strength or sector experien ce.  Tenders may be cancelled if no bids are received.  
Tenders have also been halted by the Council of State due  to non-compliance with existing laws and regulations.   Turkey WT/TPR/S/259 
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  Table III.19 
Selected public enterprises, 2011 
Public enterprises Activity State ownership 
(%) Related law 
Manufacturing    
 MKEK Machinery and chemical s 100.00 Decree Law No. 233 
 DMO Office supplies 100.00 Decree Law No. 233 
 SUMER HOLDING Textiles 100.00 Law No. 4046 
Mining    
 ETI MADEN ISLETMELERI Mining industry 100.00 Decree Law No. 233 
 TTK Hard coal mining 100.00 Decree Law No. 233 
 TKI Lignite mining 100.00 Decree Law No. 233 
 KBI Copper 100.00 Law No. 4046 
Electricity    
 TEIAS Electricity transmission 100.00 Decree Law No. 233 
 EUAS Electricity generation 100.00 Decree Law No. 233 
 TETAS Electricity contracting & w holesale 100.00 Decree Law No. 233 
 TEDAS Asset owner of el ectricity distribution & 
retail sale 100.00 Decree Law No. 4046 
 TEMSAN Electromechanic equipment Subsidiary Decree Law No. 233 
 YENIKÖY ELEKTRIK ÜRETIM Electricity generation 100.00 Decree Law No. 233 
 KEMERKÖY ELEKTRIK ÜRETIM  Electricity generation 100.00 Decree Law No. 233 
Petroleum    
 TPAO Crude oil exploration and pr oduction 100.00 Decree Law No. 233 
 BOTAS Crude oil and natural gas transportation 
and natural gas import, transportation, 
distribution and sale 100.00 Decree Law No. 233 
Agriculture    
 TSFAS Sugar processing 100.00 Law No. 4046 
 TMO Trade of grain and other products 100.00 Decree Law No. 233 
 CAYKUR Tea processing 100.00 Decree Law No. 233 
 TTA Leaf, tobacco and salt 100.00 Law No. 4046 
 EBK Meat, fish processing 100.00 Decree Law No. 233 
Transportation    
 TCDD Railway services 100.00 Decree Law No. 233 
 TUDEMSAS Railway transportation equi pment Subsidiary Decree Law No. 233 
 TULOMSAS Railway transportation equi pment Subsidiary Decree Law No. 233 
 TUVASAS Railway transportation equipm ent Subsidiary Decree Law No. 233 
 DHMI Airports administration 100.00 Decree Law No. 233 
 KIYEM Coast security 100.00 Decree Law No. 233 
 TDI Seaports administration 100.00 Law No. 4046 
 THY Airlines 49.12 Law No. 4046 
Communication    
 PTT Post, telegraph 100.00 Decree Law No. 233 
 TURK TELEKOM Telecommunication 31.68 Laws Nos. 4046 and 406 
 TURKSAT Satellite communication and cable TV 100.00 Law No. 406 
Banking    
 TC ZIRAAT BANKASI Banking (agricultural support credits) 100.00 Laws Nos. 4603 and 5411 
 T. HALKBANKASI A.S. Banking  75.02 Law No. 4603 and 5411 
 T.KALKINMA.BANKASI A.S. Banking (devel opment) 99.08 Laws Nos. 4456 and 5411 
 T. IHRACAT KREDI BANKASI A.S. 
(T. EXIMBANK) Banking (export credit) 100.00 Laws Nos. 3332 and 5411 
 T. VAKIFLAR BANKASI T.A.O. Banki ng 58.45 Laws Nos. 6219 and 5411 
Source:  Information provided by the Turkish authorities.  WT/TPR/S/259 Trade Policy Review 
Page 74 
  
  120. Since 1986, Turkey has raised more than US$42 billion through privatizations carried out by 
the Privatization Administration.116  The most significant transactions completed since 2003 are listed 
in Table III.20.117  The Government has privatized all its  cement manufacturing enterprises; a food 
chain store (GIMA); producers of animal feed, milk, a nd dairy products; the majority of the meat, fish 
and poultry processing companies; wood processing enterp rises; a number of seaports; all shipyards; 
Turkish cargo lines; all refineries; a petrochemical processing company; the iron and steel industry; two commercial banks (Etibank a nd Sümerbank); and all textile manufacturing units owned by 
Sümerbank.  The privatization of 19 electricity di stribution companies began in 2008 and continued in 
2010 and 2011.  Nine power generati on plants were sold in 2008, and the transfer of operating rights 
for 52 small and medium-sized hydro-electric power stations was completed in  2010.  The final tender 
of a 56.09% stake in DO ĞUSAN A. Ş. (a manufacturer of concrete pe rlit tiles) has been finalized, 
technically.
118   
121. The Privatization Administration is planning to  privatize 24 sugar processors by 2014.  The 
companies have been grouped in six portfolios;  tender announcem ents for three of these portfolios 
should be issued before the end of 2011.  Prepara tions are advancing for the privatization of the two 
Bosphorous bridges, seven toll motorways, the A nkara and Izmir ring roads, and the service units 
operated by the Turkish Highways General Directorat e.  A first attempt to privatize the national 
lottery, in 2009, was unsuccessful.  Technical st udies to launch a re-tender are continuing.   
122. The Turkish Red Crescent is the only state-tradi ng enterprise that continues to be notified to 
the WTO by Turkey.119  The non-profit, humanitarian aid organization holds exclusive rights to 
import certain drugs used in the fight against malaria and syphilis, i.e. cinchona bark, potassium 
iodide, alkaloids of cinchona and their derivatives (quinidine), and prima quine diphosphate.  TEKEL, 
a former tobacco and alcohol state monopoly, was st ripped of its exclusive import rights in 2001, and 
subsequently privatized.120   
                                                      
116 Including privatizations conduct ed by other governmental institu tions, Turkey's net proceeds from 
privatizations had reached US$53.5 billion at end-June 2011.  The revenue from pr ivatizations, dividends, and 
other financial income from enterprises in the privatization portfolio are channelled into the Privatization Fund.  Costs relating to the privatization process, restructuring,  operational losses, etc. are charged against the fund.  
Surplus cash is transferred to the Treas ury pursuant to Article 10 of Law No. 4046.  In 2010, the transfer to the 
Treasury amounted to US$1,714 million.   
117 The single most important transaction has been the privatization of Türk Telekom, when 55% of the 
company raised US$6.55 billion in a block sale to Ojer Telekomünikasyon A. Ş (a consortium led by Saud Oger 
and Telecom Italia) in 2005.  A further 15% of the shares was sold in a public offering to local and foreign 
investors in late 2008, resulting in net proceeds of more than US$1.9 billion.  No decision has yet been taken 
regarding the sale of the Stat e's remaining stake of 31.68%.  
118 DOĞUSAN A. Ş. is listed on the Istanbul Stock Exchange, and the company's shares (43.91%) are 
tradeable there.   
119 The latest notification was circulated in WTO document G/STR/N/13/TUR, 21 June 2010. 
120 See WTO (2003) and WTO (2007).    Turkey WT/TPR/S/259 
 Page 75 
 
 
  Table III.20 
Privatization, 2003-10 
Privatized company Sector Ye ar Method of privatization Amount  
(US$ million) 
BURSAGAZ Gas distributi on 2004 Block sale 120 
TEKEL (Turkish State monopoly) Alcoho lic beverages 2004 Block sale 292 
TUGSAS-IGSAS Gas distribu tion 2004 Block sale 100.5 
THY Airline transport 2004 23% PO 191.2 
ETİ ALUMINIUM Mining 2005 100% Block sale 305 
TURK TELEKOM Telecommunications  2005 55% Block sale 6,550 
ISTANBUL HILTON OTEL Tourism 2005 Asset sale 255 
TUPRAS Refining 2005 14% ISE 454 
PETKIM Petrochemicals 2005 34% ISE 274 
TUPRAS Refining 2006 51% Block sale 4,140 
ERDEMIR Iron & steel 2006 46% Block sale 2,770 
BASAK INSURANCE COMPANY Insurance 2006 100% Block sale 268 
BUYUK EFES OTEL Tourism 2006 100% Block sale 121.5 
BUYUK TARABYA Tourism 2006 100% Block sale 145.3 
THY Airline transport 2006 28.75% PO 207.8 
HALKBANK Banking 2007 25% IPO 1,839a 
MERSIN PORT Port operation 2007 36 years of concession 755b 
GENERAL DIRECTORATE OF 
STATE HIGHWAYS 
(1st Levent Real Estate) Real estate 2007 Asset sale 800 
MOTOR VEHICLE INSPECTION 
STATION Service 2007 20 years (concession) 614c 
TURK TELEKOM Telecommunications 2008 15% ISE 1,911 
TEKELTURKISH TOBACCO Tobacco products 2008 Asset sale 1,720 
PETKIM Petrochemical 2008  51% Block sale 2,040 
ANKARA NATURAL ELECTRIC 
PRODUCTION Electricity generation 2008 Sale of shares based in TOR 510 
TEDAS BASKENT  Electricity distribution 2009  Sale of shares based in TOR 1,200 
TEDAS SAKARYA  Electricity distribution 2009 Sale of shares based in TOR 600 
TEDAS MERAM  Electricity distribution 2009 Sale of shares based in TOR 440 
SAMSUN PORT Port operation 2010 36 years (concession) 125.2 
BANDIRMA PORT Port operation 2010 36 years (concession) 175.5 
TEDAŞ OSMANGAZ İ  Electricity distribution 2010 Sale of shares based in TOR 485 
TEDAŞ ÇAMLIBEL  Electricity distribution 2010  Sale of shares based in TOR 258.5 
TEDAŞ ULUDA Ğ  Electricity distribution 2010 Sale of shares based in TOR 940 
TEDAŞ YESILIRMAK  Electricity distribution 2010 Sale of shares based in TOR 441.5 
TEDAŞ FIRAT  Electricity distribution 2010 Sale of shares based in TOR 230.2 
Total of all implementations (1986-2010) 41,720 
a Approximately US$1.2 billion represents  the portion allotted to foreign inve stors as of the transaction date. 
b 40% of the amount represents foreign direct investment by the Port of Singapore Authority as of the transaction date. 
c 30% of the amount represents foreign direct investment by the German enterprise TUV-SUD as of the transaction date. 
Note: PO = Public offer;  ISE = Istanbul Stock Exchange;  IP O = Initial public offer;  TOR = Transfer of operational rights.  
Source:  Prime Ministry (2010), Privatization Administration - Annual Report 2010 .  Viewed at:  www.oib.gov.tr/2011/ 
 dosyalar/oib_faaliyet%202010_ING.pdf. 
(ix) Competition policy 
123. The Law on the Protection of Competition No. 4 054, promulgated in 1994 and last amended 
in 2008, remains the principal legal basis fo r the promotion and enforcement of competitive WT/TPR/S/259 Trade Policy Review 
Page 76 
  
  conditions in goods and services markets.121  The Competition Authority, led by a seven-member 
Competition Board, has been responsible for the implementation and enforcement of the law since 
1997.122  Secondary legislation, mainly in the form of regulations, is prepared by the Authority and 
issued by the Board.123   
124. Turkey's competition legislation addresses three principal issues:  anti-competitive 
agreements, concerted practices, and decisions;  abuse of domin ant position;  and mergers and 
acquisitions distorting the competitive structure of th e market.  Agreements distorting, restricting or 
preventing competition are in principle prohibited, unless the Competition Board grants an exemption 
(or block exemption).  The Board may also grant negative clearance, thereby confirming that an 
agreement, decision, practice or proposed merger or  acquisition transaction is not deemed contrary to 
the competition rules.  Any practice affecting the Tu rkish market is within the scope of the law, 
including agreements concluded outside Turkey (the  effects doctrine).  Except for certain types of 
merger in banking, which are outside the scope of the Law, all sectors are covered.124   
125. Pursuant to Articles 27(g) and 30(f) of the Law, the Competition Authority may provide 
opinions on draft legislation and administrative prac tices of other agencies and institutions.  Thus, 
comments were made on a draft amendment to the bylaw on raw material and sugar prices in 2009, 
and on draft amendments to the Act on the Electricity Market, a draft bylaw by the Tobacco and Alcohol Market Regulatory Authority on the sale and display of tobacco products and alcoholic 
beverages, and on the tender specifications of  the Turkish Football Federation in 2010.   
126. In October 2009, the Competition Authority signe d a protocol with the Public Procurement 
Agency to build a cooperation framework between the two agencies, aiming notably to deal 
effectively with bid rigging and to make public tenders more competitive.
125  Efforts to conclude 
agreements with the Energy Market Regulatory Authority and the Information and Communication 
Technologies Authority are ongoing.  The Authority h as been working closely with the Privatization 
Administration on the privatization of many state-owned enterprises.   
127. The number of files concluded by the Competition Authority rose steadily between 2000 
and 2008 (Table III.21).   
                                                      
121 The Law was amended in 2008 through Law No. 5728.  A bill to amend the Law, inter alia,  
introducing a de minimis  rule and making mergers and acquisitions subject to a "significant lessening of 
competition" test, was submitted to the Grand National Assembly of Turkey in July 2008.  This bill could not be 
enacted in the previous legislative period and therefore became invalid.  The Government or members of the 
Grand National Assembly may renew the bill.  The Comp etition Authority will try to ensure that the bill is 
renewed and enacted in the current legislative period.   
122 The Authority is financed by a 0.04% levy on the capital and capital increases  of certain companies, 
budgetary transfers from the Ministry of Customs and Trade, and revenue inter alia  from its publications. 
123 For example, in 2010 the Board issued communiqués clarifying the principles and procedures of 
hearings, right of access to files and the protection of trade secrets, and simplifying the notification rules for 
mergers and acquisitions by providing for a turnover thre shold instead of the system based on thresholds and 
market share.  In 2011, the Board issued guidelines on mergers and acquisitions regarding the undertakings 
concerned, turnover, and ancillary restraints.   
124 The Law does not apply to mergers and acquisitions where the sectoral share of the total assets of 
the banks involved is below 20%.   
125 The Authority has also signed a protocol with the Turkish International Cooperation and 
Development Agency to deliver tech nical assistance within the framew ork of Turkey's aid policy.   Turkey WT/TPR/S/259 
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  Table III.21 
Cases handled by the Competition Authority, 2000-10 
 2000-10 2005 2006 2007 2008 2009 2010 
Competition infringements        
Files opened 1,174 84 108 131 166 395 .. 
Files concluded 1,193 97 108 148 132 178 252 
Mergers/acquisitions        
Files opened 1,543 164 199 238 249 169 .. 
Files concluded 1,782 170 186 232 255 146 276 
Negative clearance/exemption        
Files opened 403 45 36 34 65 40 .. 
Files concluded 497 50 33 39 57 46 96 
Total        
Files opened 3,120 293 343 403 480 604 .. 
Files concluded 3,472 317 327 419 444 370 624 
.. Not available. 
Source: Information provided by the Turkish authorities.  
(x) Price controls 
128. Prices for goods and services are generally determ ined freely by the market in Turkey.  
However, price controls exist for electricity, natural gas, pharmaceuticals, telecommunication 
services, and transport (in particular rail transport).  The Board of the Energy Market Regulatory 
Authority (EMRA) approves the tariff for electricity transmission and distribution, the wholesale price of the state-owned wholesale company, and retail sales to "non-eligible" consumers.  The EMRA 
Board also approves the retail, transmission, storage,  and city distribution tariffs for natural gas.   
129. For pharmaceuticals, a reference price system is used to control ex-factory prices.  Mandatory 
discounts on sales of pharmaceuticals to the public h ealth system were increased in December 2009.  
A decree was issued in December 2010 outlining pric e reductions of 9.5% to  be implemented during 
2011.  The Telecommunication Authority introduced  price-cap mechanisms for services provided by 
Turk Telekom in 2002.   
(xi) Trade-related intellectual property regime 
130. The principal legislation constituting Turkey 's legal framework for the protection of 
intellectual property rights includes the Law on Intellectual and Artistic Works (No. 5846), as 
amended; the Law on Evaluation, Classification a nd Support of Films (No. 5224); the Trade Mark 
Protection Decree (No. 556); the Geographical In dications Decree (No. 555); the Industrial Design 
Decree (No. 554); the Patent Rights Protection Decree (No. 551); the Law on the Protection of Plant Breeder's Rights for New Plant Varieties (No. 5042); the Seed Law (No. 5553); the Law on the 
Protection of Integrated Circuit Topographies (N o. 5147); the Amending Law of Patent, Design, 
Geographical Indications and Trade Mark Decree  (No. 4128); the Law Amending the Decree-Laws 
on the Protection of Patent, Industr ial Designs, Geographical Indicati ons and Trade Mark (No. 5194); 
the Law for the Establishment and Functions of the Turkish Patent Institute (Law No. 5000); and the 
Turkish Criminal Code (Articles 334/1 and 336/1), the new Commercial Code (Articles 55/1(b-3) and 
(d), and 56), and the Human Medicinal Products Licensing Regulation (Article 28), for ensuring the 
protection of undisclosed information.  Turkey's in tellectual property legislation was reviewed by the WT/TPR/S/259 Trade Policy Review 
Page 78 
  
  WTO TRIPS Council in November 2000.126  Turkey is a signatory to various IPR conventions and 
treaties (Table III.22).  As intellectual property la w is one of the negotiating chapters in the EU 
accession process, an EU-Turkey Working Group on Intellectual Property Rights has been established.
127   
Table III.22 
Membership in internatio nal agreements, conventions, and treaties, 2010 
Name Date of membership 
Paris Convention on the Protection of Industrial Property (1883) 10 October 1925 
Berne Convention for the Protection of Litera ry and Artistic Works (1886) 1 January 1952 
Convention establishing WIPO (1967) 12 May 1976 
Rome Convention for the Protection of Performers, Producers of Phonograms and 
Broadcasting Organizations (1961) 8 April 2004 
Nice Agreement concerning the International Cl assification of Goods and Services for the 
purpose of Registration of Marks (1957) 1 January 1996 
Patent Co-operation Treaty (1970) 1 January 1996 
Vienna Agreement Establishing an International Classification of the Figurative Elements of 
Marks (1973) 1 January 1996 
Strasbourg Agreement Concerning the Internationa l Patent Classificati on (1971) 1 October 1996 
Budapest Treaty on the International Recogniti on of the Deposit of Micro-Organisms for the 
Purpose of Patent Procedure (1977) 30 November 1998 
Protocol relating to Madrid Agreement (1996) 1 January 1999 
Locarno Agreement Establishing an International Classi fication for Industrial Desi gns (1968) 30 November 1998 
Patent Law Treaty 2 June 2000 
European Patent Convention (1973) 1 November 2000 
Hague Agreement (International Depos it of Industrial Designs) 1 January 2005 
Trademark Law Treaty 1 January 2005 
Singapore Treaty on the Law of Trademarks 28 March 2006 
WIPO Copyright Treaty 28 November 2008 
WIPO Performances and Phonogram Treaty  28 November 2008 
Source: Information provided by the Turkish authorities.    
131. The main institutions responsible for intellectua l property matters are the Directorate General 
of Copyrights and Cinema in the Ministry of Culture  and Tourism for copyright and related rights; the 
Turkish Patent Institute for patents, trade ma rks, geographical indications, designs, and chip 
topographies; the Ministry of Food, Agriculture and Livestock for plant breeders' rights; the 
Directorate General of Customs in the Ministry of Customs and Trade for border measures; and the 
Ministry of Justice for enforcement before the courts.128  The Intellectual and Industrial Property 
Coordination Board, set up in 2008, is convene d twice a year to develop strategies for the 
implementation of the IPR regime and improve coordination between the relevant institutions.129   
                                                      
126 WTO document IP/Q-Q4/TUR/1, 12 April 2001 contains the introductory statement made by 
Turkey, as well as the questions posed and answers given during the review.  For an overview of the main 
substantive provisions of Turkey's IPR legislation see WTO (2003) and WTO (2007). 
127 The working group met for the first time in Ankara on 18 May 2011.   
128 See WTO (1998).  
129 The Board is composed of high-lev el representatives from the ministries of Justice, Interior, Health, 
Food, Agriculture and Livestock, Customs and Trade, and Economy; the Deputy Undersecretary of the Ministry 
of Development, the Director General of Copyright and Cinema; the President of the Turkish Patent Institute; 
TUBITAK; and the European Un ion Secretariat General.   Turkey WT/TPR/S/259 
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  132. Since its last TPR, Turkey has amended the Law on Intellectual and Artistic Works to 
harmonize its provisions with the new Turkish Crim inal Code and the Criminal Procedure Code 
(in 2008) and launched studies to amend the law furthe r to eliminate remaining discrepancies with the 
EU acquis .  Regulations have also been issued regard ing the establishment of a joint IPR database, 
amending the banderole implementation system ; and amending the certification system for 
enterprises' dissemination and distribution of intellectual and artistic works.130  A circular on the use 
of licensed software in public in stitutions has also been issued.131   
133. In the area of enforcement, Turkey has 22 sp ecialized IPR courts (11 civil courts and 
11 criminal courts).132  In addition, general civil and criminal courts are competent to deal with IRP 
cases in cities where there are no specialized IPR c ourts.  In November 2008, the General Directorate 
for Criminal Affairs at the Ministry of Justice announced that public prosecutors' offices handling 
more than 500 IPR investigations annually should establish a special bureau responsible for such investigations.  Special bureaus have now been set up in seven cities (Adana, Bakirkoy, Beyoglu, 
Kadiköy, Kartal, Istanbul, and Izmir).  In 234 of th e 707 public prosecutors' offices in Turkey, one or 
more prosecutors have been assigned for IPR inves tigations.  The specialized IPR courts are being 
linked to the Turkish Judiciary Information System (UYAP) network.   
134. A copyright automation system (TEHAKSIS) has been established to provide online access to 
the Non-periodical Banderole Automation System
133, the Certification System, the Producers 
Certificate System, and the Optional Registration Sy stem, to facilitate the exchange of information 
between related institutions.  Authority to gran t online access has been delegated to the (81) 
provincial Cultural Directorates and the National Poli ce to accelerate the inspections of the provincial 
Inspection Commissions.  Furthermore, the Ministry  of Justice and the Ministry of Culture and 
Tourism signed a protocol to integrate th e UYAP and TEHAKSIS information systems in 
December 2010.  After completion of the integration,  the trial processes in cases involving intellectual 
property rights are expected to be shortened.   
135. In 2008, Turkey's specialized criminal IPR cour ts concluded 7,762 cases.  The average time 
span from receipt of a case until the rendering of a decision was 500 days.  The specialized civil IPR 
courts concluded 2,765 cases in 2009, of which 1,279 were either fully or partially accepted.  The 
average trial span in the specia lized civil IPR courts was 613 days, ranging from 286 days in the 
Bakirköy civil court to 1,137 days in the Istanbul 2nd civil court.  The Turkish enforcement authorities 
normally conduct some 3,000-4,000 operations per year involving infringements of intellectual 
                                                      
130 The Regulation on Intellectual Property Joint Database, published in the Official Gazette  on 
6 November 2010; Regulation on the Amendment of the Regulation on the Procedures and Principles Related to 
Banderole Implementation ( Official Gazette , 1 November 2010); and Regulation on the Amendment of the 
Regulation on Procedures and Principles Regarding the Certification of the Enterprises Performing the Record, Copying, Selling or Disseminating of the Materials on which Intellectual and Artistic Works are Fixed ( Official 
Gazette , 4 March 2011).  Banderoles are sold by collection societies.  The Ministry of Culture and the 
Federation of Publisher Collecting Societies (YAYFED) signed a protocol on 6 April 2011 to activate the sale of non-periodicals banderole through the Federation.   
131 Circular on Use of Licensed Software at Public Institutions No. 2008/17, published in the Official 
Gazette  on 16 July 2008.   
132 After the first specialized IPR courts were establishe d in Istanbul in 2001, the number of such courts 
rose steadily to reach 23 in 2008.  The Beyoglu court house was merged with the Istanbul court house in 
July 2011.  Thus, the civil cases were transferred to the existing 4th civil IPR court of Istanbul, and the criminal 
cases to the 4th criminal IPR court of Istanbul, established by the same decision of the Supreme Council for 
Judges and Prosecutors.   
133 A banderole is a security strip, such as thos e found on cassette tapes or cigarette packets. WT/TPR/S/259 Trade Policy Review 
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  property rights.  The volume of confiscated pira ted materials was about 24-25 million pieces in 2009 
and 2010.   
136. Mechanisms for the collective management of ri ghts have been further developed.  Four 
collecting societies in the music sector signed a cooperation agreement in  February 2007, and 
subsequently concluded collective agreements w ith professional associations representing the users 
for the licensing of musical works in hotels (M arch 2008) and in broadcasts (November 2008).  The 
United Actors Collecting Society (BIROY) was form ed in October 2009.  Seven collecting societies 
operating in the cinema business founded the Headqua rter of Collecting Societies of Cinema in 
January 2011.   
137. Recognizing that Turkey has made progress in th e fight against abuse of intellectual property 
rights, Turkey was moved from the U.S. Special 301 Priority Watch List to the Watch List in 2008.  However, noting that counterfeiting and piracy rema ins widespread, Turkey is being urged to make 
further efforts.
134  The European Commission notes that further work is required, including the 
adoption of legislative amendments to provide dete rrent criminal sanctions, a law on IPR enforcement 
procedures in line with the EU Enfo rcement Directive, and that the civil, criminal and administrative 
IPR procedures, including ex-officio  measures to combat piracy and counterfeiting, should be 
strengthened.135 
                                                      
134 USTR (2011). 
135 EU (2011).