End Use Application

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What is End Use?

The end-use system is a system developed in order to contribute to the increase in production and to support the development of the domestic industry by providing cheap inputs to be used in production.

End Use Application

During the final importation of goods that benefit from use of the system, goods imported into Turkey after being subjected to a specific condition of use, the customs duty or a reduced customs duty rate will not be applied. In order to benefit from this system, the person who wants to import the goods that will be subject to the end use must obtain the end use permission. The goods to be imported within the scope of final use must be used for the intended purposes and within the specified time. In addition, the importer must keep records of this item and its processing.

How to get the End Use permit?

The final use permit is given to the importers who will subject the goods to the end use themselves or importers who import the goods by transferring them to the companies that will be subject to end use. The importer or end-user must apply for a written authorization to the authorized customs office where the goods will enter free circulation before the registration date of the customs declaration. End use permit applications are made through the Single Window System. The prescribed time and the intended purpose for the final use of the goods are stated in the written permission. An application is made by the end user to the customs office where the import will be made with the "End Use Permit Application Form". As a result of the evaluation to be made by the administration, “End Use Permit Certificate” is issued.

How is the customs procedures for the End Use done?

The difference between the customs duties that should normally be collected from the goods by the customs administration and the taxes calculated by applying the reduced customs tax rate due to its final use shall be guaranteed. If it is determined by the authorized person that the goods are allocated to the end use within the prescribed time and are used for the intended purposes, the guarantee received by the customs administration is returned. End use only provides a complete or partial discount on customs tax. There are no exemptions or reductions in taxes collected during customs procedures and excluding customs duties.

Examples of items subject to End Use

  • Dismantling of hulks (scrap ships) and turning them into other articles.
  • Processing of sugar-like items in fruit juice
  • Use of solvent naphtha type goods in paint and industrial cleaning manufacturing
  • Fabrication of zippers by assembling and joining textile articles.
  • Processing of sugar cane molasses for use in the feed industry
  • The use of packaged ethyl alcohol in vinegar production
  • Using dried onions as flavorings and flavors
  • Products used in the production of plant growth regulators
  • Imports of products used in the production of additives mixtures for lubricating oils
  • Gelatin based paste imports to be mixed with toner powders in the production of cartridges or bottles filled with ink / toner for fax machines, computer printers and copiers
  • Thermoset resin powder imports, where magnetic particles for use in the production of inks of printers, copiers, fax machines and multi-purpose equipment are evenly distributed.
  • Imports of fiberglass reinforced plastic transverse plates for use in the manufacture of suspension systems of motor vehicles.
  • Imports of endless transmission belts made of trapezoidal cross-section (V-belt) vulcanized rubber for the production of the goods in Chapter 87, with a longitudinal V-ribbed pattern on the inside.
  • Yarn import from the copolymers of lactic acid and glycolic acid for the manufacture of surgical threads
  • Monofilaments made of polyester or poly (butylene terephthalate) for the manufacture of zipper, of 0.5 mm or more in cross-section, but not exceeding 1 mm.
  • Solenoid valve fuel nozzles suitable for improved atomization in engine combustion chambers for the manufacture of spark ignition internal combustion engines of motor vehicles
  • Aluminum pistons: items for placement in compressors of air conditioners of motor vehicles
  • Pressure-regulation system, items for use in compressors of air conditioners of motor vehicles
  • Electromagnetic clutch (clutch), goods for the manufacture of air conditioning compressors of motor vehicles
  • SCART type connectors, articles for use in the production of products in 21 rows (pins), placed in 2 rows, under headings (positions) 85.21 and 85.28.