Release for free circulation is the customs procedure under which goods arriving from abroad become freely saleable and usable in Türkiye once duties are paid, trade policy measures are applied and the other formalities required for import are completed. It is based on Article 74 of Customs Law No. 4458; for imports, the customs debt arises on the date the declaration is registered.
The three conditions of the procedure
Under Article 74 of the Customs Law, goods arriving in the Customs Territory of Türkiye are released for free circulation when three conditions are met together:
- Trade policy measures are applied: Measures such as anti-dumping duty, additional customs duty, quotas, surveillance or product safety inspection apply depending on the goods' GTİP (Turkish HS/tariff code) and origin.
- Other formalities required for import are completed: Steps such as licences, permits, conformity certificates, veterinary or phytosanitary checks are finalised.
- Duties are collected: Customs duty and any additional charges, import VAT and, where applicable, special consumption tax (ÖTV) are paid.
Once these conditions are met, the goods acquire the status of "goods in free circulation" as defined in the Law. Customs supervision ends; the goods can be sold or processed domestically or used without the need for any other procedure. In practice, "import" usually refers to this procedure.
From which stage do goods enter free circulation?
Goods can be released for free circulation directly from temporary storage or after first being held under another procedure. The route is shown by the procedure code in box 37 of the declaration:
| Previous situation | Procedure code | Typical example |
|---|---|---|
| Goods not previously placed under a procedure | 4000 | Cargo arriving at the port or border and cleared directly |
| Customs warehousing procedure | 4071 | Goods held in a customs warehouse released on payment of duties |
| Inward processing (conditional exemption) | 4051 | An input that is not exported remaining in the country |
| Temporary admission | 4053 | A temporarily imported machine being retained permanently |
Entries made with exemption are declared under separate codes beginning with 42. The current list is in the Ministry of Trade's (Ticaret Bakanlığı) procedure code table. The practical side of releasing goods from a customs warehouse is explained in the entry releasing goods from a customs warehouse.
How does it work step by step?
- Presentation to customs: The goods arrive and are held in temporary storage under the summary declaration.
- Document preparation: The invoice, transport document, certificate of origin or movement certificate, permits and conformity certificates are gathered; the GTİP and customs value are determined.
- Registration: The declaration for release for free circulation is registered in the BİLGE system. Under Article 181 of the Law, the customs debt on importation arises on this date.
- Control: A document check or physical examination is carried out according to risk analysis.
- Payment: The assessed duties are paid.
- Release: The customs administration releases the goods; they are now in free circulation.
Time limits matter. If formalities are not completed within 45 days of the summary declaration for goods arriving by sea, or 20 days for goods arriving by other means, the goods may become subject to liquidation.
End-use: free circulation at a reduced rate of duty
Certain goods can be released for free circulation at a reduced or zero rate of duty on condition that they are used for a specific purpose. Under Article 77 of the Law, customs supervision of these goods does not end with release for free circulation. It ends when the goods are used in the intended production or activity, are exported or destroyed, or when duties are paid because of use for another purpose. The importer must be able to show from its records where and how the goods were used.
Who is responsible?
The obligor is the importer as declarant. A customs broker may submit the declaration on its behalf; under indirect representation, the representative's liability is limited to cases where it knew, or should reasonably have known by virtue of its profession, that the data in the declaration was incorrect. Persons who provided data for the declaration and knew or should have known that it was incorrect are also liable for duties under-collected.
Common mistakes
- Checking measures only against the GTİP and overlooking origin and manufacturer conditions
- Using the wrong procedure code when releasing goods from a customs warehouse
- Using goods imported at a reduced rate of duty for another purpose without permission
- Letting time limits expire while waiting for a conformity certificate
- Omitting elements that must be added to the customs value, such as freight, insurance or licence fees
How does Voltim Global support you?
For import cargo carried by Voltim Global, declarations for release for free circulation are submitted through contracted customs brokers as part of import customs clearance. Transport, temporary storage and customs clearance steps are followed up through a single point of contact.