Frequently Asked Questions About Goods Returned Under the Simplified Customs Declaration

What Happens If Goods Exported Under the Simplified Customs Declaration Are Returned?

According to an informational presentation published by the Directorate General of Customs under the Ministry of Trade, the procedure to be followed and the key points to be observed in the event that goods exported under the Simplified Customs Declaration, referred to as SCD, are returned have been clearly set out.

What does returned goods mean under the Simplified Customs Declaration?

If goods in free circulation that have been exported from Turkey are returned within 3 years, they may be exempt from import duties upon re-entry into free circulation, provided that certain conditions are met.

How are procedures carried out if goods exported under the Simplified Customs Declaration are returned?

If goods are returned in full or in part, the returned goods procedures may also be carried out using the Simplified Customs Declaration. Although the standard import limit under the Simplified Customs Declaration is known to be 30 euros, it has been stated that for returned goods, upon presentation of export information and following the relevant checks, transactions may be carried out within the limits of 300 kilograms and 15,000 euros.

What happens if a tax refund was received?

If a right or benefit was obtained at the time of export, such as a tax refund, a document demonstrating that this has been reimbursed must be attached to the declaration. In addition, if a VAT or Special Consumption Tax refund or exemption was utilized due to the export, VAT and Special Consumption Tax may be collected upon the return of the goods.

What is the RGE exemption code and what is it used for?

The RGE exemption code is used in customs procedures for goods that were previously exported under the Simplified Customs Declaration and have since been returned. To use this code in a Simplified Customs Declaration, an application must be submitted through the Single Window System to obtain the document coded 0996, titled Single Window System - Ministry of Treasury and Finance - Simplified Customs Declaration - Returned Goods Document.

How is a Single Window System application submitted?

Applications are submitted by logging into the Single Window System through the e-Government platform. Following the application, the information is forwarded to the Ministry of Treasury and Finance, and upon review, a 23-digit Single Window System ID is generated based on whether the applicant did or did not benefit from a VAT refund.

How is delivery of the goods carried out?

If no VAT refund was utilized, the system grants automatic approval and the goods are delivered. If a VAT refund was utilized, the goods are delivered following payment of the VAT.

Critical reminder for operators

If your goods have been returned, you must inform the express cargo operator or postal administration that the goods were previously exported and are being returned. Otherwise, the goods may be processed under standard import regulations.