Inward processing in Türkiye: extensions and closing The permit expires. The filing window opens.

How the term is counted

Inward processing lets you import the inputs of a product you will export without paying customs duty. In return you give an export commitment, which must be met within a set period. The regime has two instruments:

Inward processing authorisation certificate (DİİB)

Issued by the Ministry of Trade; it allows duty-free imports and domestic purchases.

Inward processing permit (DİİZ)

Issued by the customs office; it covers imports only and is limited to the operations listed in the Communiqué (such as accessories, assembly, repair, packaging and precious metal work).

The term of the certificate or permit is set at up to 12 months depending on the sector. For shipbuilding, complete plants, products whose production takes longer than 12 months and defence products, the term may match the project (Communiqué art. 20/1–2).

The term starts on the date of the certificate. It ends not on the day the period runs out but on the last day of the month in which it expires, and any extensions, justified cause and force majeure periods count towards that date (Communiqué art. 20/3; Decision art. 10). A 12-month certificate issued on 15 March ends on 31 March of the following year.

Extension routes in one table

The Communiqué provides more than one extension route, each with its own condition, length and place of application. What they share: the application period starts once the certificate has expired, and there is no way back if it is missed (Communiqué art. 21/2, art. 23/2, art. 26/2).

The 2026 general extension window

The routes above are permanent. Beyond them, the Ministry can add a temporary article to the Communiqué granting a general extension to every open certificate issued before a given date. The latest window was published in the Official Gazette of 17 April 2026 and entered into force on publication (Communiqué, Export: 2026/2).

• Scope: DİİB certificates and DİİZ permits issued before 17 April 2026 whose export commitment account has not yet been closed.
• Condition: an application to the Ministry within 6 months of entry into force.
• Extension: half of the original term of the certificate or permit, up to 3 months.
• Exception: for permits covering goods under headings 7108, 7112.91 and 7113.19 (precious metals and jewellery) the extension is up to 1 month.

This is not the first such window. A paragraph of this kind has been added to temporary article 37 of the Communiqué six times since 2023:

Closing: three months after expiry

When the term ends the work is not over: the export commitment has to be closed. Under the Communiqué:

• DİİB: within 3 months of the certificate's expiry at the latest, the information and documents in Annex 3 go to the regional directorate designated by the Ministry (art. 37/1-a).
• DİİZ: within 3 months of the permit's expiry at the latest, the information and documents in Annex 4 go to the customs office (art. 37/1-b).

Keeping track of these periods is the company's responsibility; the administration sends no separate written notice (art. 37/2). If the documents are not submitted in time or turn out to be incomplete, the administration allows 1 month; if they are still not completed, the commitment is closed on the information and documents available (art. 38/1; Decision art. 19).

If the deadline passes

For goods brought in under the certificate, the formalities the regime requires can still be completed after the term ends, but the cost rises (Decision art. 22):

• If they are completed within 1 month of expiry, they count as within the certificate, but twice the irregularity fine under Customs Law art. 241/3 is charged.
• If they are completed within 2 months, they still count as within the certificate, but four times the irregularity fine is charged under art. 241/4.

This two-month tolerance does not replace an extension. If the commitment cannot be met within the term, the right move is to decide which extension route applies before the term runs out.

When it goes wrong

Nobody thinks about an extension before the certificate expires

The application period starts when the certificate expires and lasts 3 months (2 months for a permit). Once it has passed, the application is not considered (art. 21/2). When the export schedule slips, the first question is which route's condition is met: if 25% of the commitment has been exported, the performance extension; if the imports could not be completed, justified cause.

The general extension is assumed to be added to the old expiry date

In the 2026 window the extension runs from the date the application is approved (temporary art. 37/6). Plan the remaining time on a certificate whose term has already ended on that basis.

The company waits for a reminder before closing

The Communiqué rules this out explicitly: companies are not notified of the periods separately (art. 37/2). Three months spent with missing documents means the commitment is closed on the information at hand.

Three months are expected on a precious metal permit

In the 2026 window the extension for permits under headings 7108, 7112.91 and 7113.19 is at most 1 month (temporary art. 37/7). Expecting the same right from the same window leads to the permit running out early.