Importing a Vehicle from Abroad without Special Consumption Tax and VAT Opel Insignia 1 6 Turbo Station Wagon

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Kapadokya Mikrofonum

Published on Oct 4, 2021
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LEGISLATION ON DISABLED PEOPLE’S ABILITY TO IMPORT VEHICLES WITHOUT DUTY Below you can find the details of the law that allows disabled people who have completely lost the functions of their hands and feet to import vehicles with lifts and ramps from abroad, exempt from customs duty, provided that they are used by relatives up to the third degree or by hiring a private driver. You can also find information on the import of goods for the use of the visually impaired. GOODS TO BE IMPORTED BY THE DISABLED AND HANDICAPPED In order for the goods for the use of the disabled and handicapped, as specified in subparagraph (a) of the twelfth paragraph of Article 167 of the Customs Law No. 4458, which regulates exemptions and exceptions from customs duties, to be imported exempt from customs duty, the following conditions must be met. Persons Who Can Import Specially Equipped Disabled Vehicles According to the Customs Law No. 4458, persons who will import specially equipped disabled vehicles with an exemption must be disabled or handicapped due to disabilities based on orthopedic disabilities in the hands and feet. Importation Method of Specially Equipped Disabled Vehicles The disabled person; a) If he/she works outside the Turkish Customs Territory, if he/she definitely transfers his/her residence to the Turkish Customs Territory (this condition only applies to minibuses, passenger cars and motorcycles. Motorized and non-motorized seats and bicycles can be imported by the disabled person with an exemption without the condition of a definite return within the scope of personal belongings), b) If he/she is resident in the Turkish Customs Territory; He/she can import specially equipped disabled vehicles sent to him/her abroad through official channels through foreign exchange transfer or as donations by real and legal persons outside the Turkish Customs Territory, exempt from import duties. Conditions Sought for Specially Equipped Disabled Vehicles The following conditions are sought for specially equipped disabled vehicles. a) If the vehicle to be imported by the disabled or handicapped is a passenger car, the passenger car must have a moving device specially manufactured for use exclusively by the disabled or handicapped. b) If the vehicle to be imported by the disabled or handicapped is a minibus, the minibus must have a device that facilitates the transportation of a disabled person who has completely lost the function of his/her hands and feet, by getting on and off the vehicle. It is not possible to import a passenger car that does not have a specially manufactured moving device and has only automatic transmission, or a minibus that does not have a device that facilitates the transportation of a disabled person by getting on and off the vehicle, by benefiting from the exemption. If the passenger car or minibus has non-standard accessories, the import of these accessories is permitted provided that the customs duties are collected. Parts, spare parts and standard accessories that are specifically for the use of the disabled or handicapped and brought with the goods or the tools necessary for the maintenance, control, adjustment or repair of these goods are also within the scope of the exemption. If the parts, spare parts, accessories and other tools in question are brought after the import of the goods, it must be documented that they are related to the exempted imported goods in order for the exemption to be applied. 3- If the vehicle to be imported by the disabled or handicapped is a motorcycle, the motorcycle must be specially manufactured for use by the disabled or handicapped.

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