CUSTOMS EXEMPTION PROCEDURES FOR GOODS USED IN SEA AND AIR TRANSPORTATION HAVE BEEN REVISED
With Circular No. 2026/12 dated 27 October 2026 issued by the General Directorate of Customs of the Ministry of Trade, the procedures and principles governing the release for free circulation of goods used in sea and air transportation under customs duty exemption have been updated. The Circular consolidates the scope of the exemption, authorization procedures, exemption codes to be used in the BİLGE system, and post-import restrictions under Article 167 of Customs Law No. 4458 and Article 97 of Decision No. 2009/15481.
Sea Transportation: Exemption and Annual Authorization Process
The customs duty exemption continues to apply to equipment and operating materials brought by sea-going means of transport from foreign ports for their own needs or sent on their behalf. Eligible goods are listed in Annex 1 to the Circular. Applications will be submitted to the General Directorate of Shipyards and Coastal Structures, and release for free circulation may proceed after the annual authorization issued for approved applications is notified to the Ministry of Trade.
For exempt imports of Annex 1 goods used in sea transportation, the “97DNZ” exemption code must be selected in the BİLGE system. Where an authorization is granted for a limited period, the release-for-free-circulation procedure must be initiated within the authorization period.
Scope of the Exemption for Air Transportation
In addition to equipment and operating materials brought for the own needs of aircraft or sent on their behalf, Annex 2 goods released for free circulation for aircraft by authorized aircraft maintenance organizations, supply organizations, and aircraft design and production organizations may also benefit from the exemption. Applications in this category will be evaluated by the Directorate General of Civil Aviation and will be subject to an annual authorization process.
The exemption also covers aircraft, engines, and components and parts not included in Annex 2 that are released for free circulation by airlines engaged in passenger and cargo transportation for use in those activities. Aircraft imported for passenger transportation must have a seating capacity of at least 20, while no comparable capacity restriction is prescribed for aircraft used for cargo transportation.
Exemption Codes to Be Used in the BİLGE System
Depending on the type of goods and importer, air transportation transactions will use the “BK97A”, “BK97B”, “BK972” and “97AKS” exemption codes. Based on annual authorizations notified by the Directorate General of Civil Aviation and the General Directorate of Shipyards and Coastal Structures, only the tax identification numbers of the relevant companies will be linked to the applicable exemption codes in BİLGE, and exempt imports will be limited to the tariff codes defined in the system.
Restrictions on Transfer and Use of Exempt Goods
Goods released for free circulation under the exemption may not, without permission from the customs authority, be lent, pledged, leased, transferred, sold to persons or entities that are not entitled to the exemption, or used for purposes other than those underlying the exemption. Requests for such transactions must be submitted in writing to the customs authority together with the required information and documents.
Except for aircraft released for free circulation under the second paragraph of Article 97 of Decision No. 2009/15481, the Circular provides that restrictive provisions arising from other legislation are not to be taken into account in exempt release-for-free-circulation procedures pursuant to Article 112 of the Decision.
Previous Circular Repealed
The new Circular repeals Circular No. 2014/17 dated 18 July 2014 together with the previous amendment framework relating to that Circular. Accordingly, the customs exemption regime for goods used in sea and air transportation has been consolidated under Circular No. 2026/12 together with the updated goods lists and transaction codes.
Points to Consider in Practice
Before importing under the exemption, businesses should verify the validity of their annual authorization, the registration of their tax identification number in BİLGE, whether the goods fall under the relevant tariff codes in the applicable Annex, and the correct exemption code. In addition, equipment and operating materials imported for sea transportation using the “97DNZ” code may not simultaneously use the “DENTV” exemption code defined under Law No. 2581.
