Processing under customs control (Türkiye)
Also called: gümrük kontrolü altında işleme
A Turkish customs procedure under which non-free-circulation goods are processed in a way that changes their nature or state, and the resulting products are released for free circulation at the duty rate applicable to them rather than to the inputs. In the EU this procedure was merged into inward processing under the UCC.
In practice
It can lower the duty when the finished product carries a lower rate than its imported components.
Applies to: 
Türkiye
Related terms
- Inward processing
- A special procedure allowing non-Union goods to be imported without duty for processing, repair or other operations, with the processed products then…
- Special procedures
- The procedures other than release for free circulation and export: transit, storage (customs warehousing and free zones), specific use (temporary…
- Turkish Customs Law
- The basic customs law of Türkiye, Law No. 4458 of 1999, largely aligned with EU customs legislation in line with the customs union. It is implemented…