Outward processing authorisation certificate (HİİB)
Also called: HİİB · Hariçte İşleme İzin Belgesi
A document issued in Türkiye under the outward processing regime that allows goods in free circulation to be exported temporarily for processing or repair abroad and the resulting products to be re-imported with full or partial relief from duty. It specifies the goods, operations and time limits.
In practice
Without a valid HİİB or equivalent authorisation, re-imported processed goods are charged duty on their full value.
Applies to: 
Türkiye
Related terms
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