How to bring a vehicle from abroad?
There are many important points to know about bringing a car from abroad. Of course, these processes vary depending on the scenarios to be encountered. There are actually two scenarios in this regard. Issues such as purchasing and using a car differ between those who currently live in a different country other than Turkey and those who live in Turkey.

Purchasing a new vehicle from abroad
In order to bring a vehicle without a license plate from abroad, there are certain things that must be met first. In order for the vehicle to be brought to Turkey, it must first be purchased from a foreign country with an invoice. The arriving car must be cleared through customs. Here, firstly, SCT is applied depending on the type of vehicle and engine volume, and then additional VAT is applied to the entire fee.

Bringing a vehicle with foreign license plates
There are other conditions for people living abroad to temporarily bring a vehicle to Turkey, as the vehicle owner does not pay any tax. The most important point here is to bring the vehicle temporarily. So, if you want to bring a vehicle from abroad to the Republic of Turkey permanently, you have to pay taxes.

The conditions required to bring a foreign plated vehicle (temporarily) are as follows:
  * You must be abroad for 185 days of the last year. This period is determined according to your residence document.
  * The vehicle brought can be used in the country for a maximum of 730 days.
  * The vehicle cannot be used by anyone other than the owner.
  * Vehicles brought to Turkey temporarily cannot be sold, rented or transferred.
  * The vehicle must be registered and registered in your name where you reside.
As a side note, you do not need to stay abroad for 185 days continuously. In other words, being abroad intermittently within a year will be sufficient.

What you need to know about renting a car abroad
We have told you everything you need to know about renting a car abroad. Here's what you need to pay attention to.

Free import method
Let's get to the most curious topic. It is also possible to buy a vehicle with a foreign license plate duty-free and register it in Turkey. This process is called free import. However, not everyone can benefit from this situation and certain conditions are required for this. If you do not meet these conditions, you must pay additional customs duty in addition to SCT and VAT.

The conditions you need to avoid paying customs duty are as follows:
  * Having lived outside Turkey for 2 years and will be relocating to the country again.
  * Being sent abroad by the Republic of Turkey to fulfill a mission.
  * Retiring abroad.
  * To acquire Turkish citizenship and permanently move your residence within the borders of Turkey.
If you do not meet these conditions, you will have to pay customs duty when you buy a second-hand vehicle from abroad.

How to get a Turkish license plate?
If you do not meet the above conditions and want to buy the car as your normal car and use it for more than two years, you must import the car to Turkey. Vehicles to be imported to Turkey must have zero kilometers or be in the classic class, over fifty years old.
As a result, if you are abroad and want to buy a second-hand vehicle before returning to Turkey, you can do so, but it is unreasonable to do so if you do not meet the conditions mentioned above. Because in Turkey, you will also be charged a customs tax, so it will not be a profitable account in any way. If you meet the conditions, you can use your beautiful vehicle in Turkey by paying only SCT and VAT.

SCT you need to pay when bringing a vehicle from abroad:
45% for vehicles with a cylinder volume of 600 cm3 and a sales value of up to 70,000.00 TL excluding tax.
50% for vehicles with a cylinder volume of 1600 cm3 and a sales value of 70,000.00 TL - 120,000.00 TL excluding tax, and 60% for vehicles over 120,000.00 TL.
100% for vehicles with a cylinder volume of 1600 cm3 - 20000 cm3 and a sales value of up to 170,000.00 TL excluding tax.
For vehicles with a cylinder volume of 20000 cm3 and above and a sales value of up to 170,000.00 TL excluding tax, 160% Special Consumption Tax must be paid.
Value added tax (VAT) adds 18 percent after all these additions. So, if you are a normal person living in Turkey, you can only bring a brand new or fifty year old car to Turkey. It is very difficult for you to make a profit because you will not only have to pay Special Consumption Tax and VAT.

Your vehicle (trailer, motorcycle, automobile, private plane, yacht, boat) that you purchased abroad is exactly
To have the right to bring a vehicle to Turkey, certain conditions must be met. If all of these conditions are met, the vehicle can be brought to Turkey.

Who can bring a vehicle to Turkey?
Real persons who reside outside Turkey for at least 24 months and transfer their residence to Turkey,
Public officials who were appointed to national or international positions abroad and returned from these positions,
People who definitively transfer their place of residence from a foreign country to Turkey by acquiring Turkish citizenship can bring a vehicle to Turkey.
No customs duty is collected from the vehicles brought by these people. Only VAT and SCT are collected. These taxes are paid when the vehicle is imported into Turkey.
Upon the death of persons residing outside Turkey, their heirs residing in Turkey also gain the right to bring the deceased person's vehicle. Customs duty, VAT and SCT are not collected from vehicles brought by heirs.
It is not possible for people who transfer their place of residence to Turkey and acquire Turkish citizenship to bring a vehicle if they have dual nationality.
Within the scope of individual customs procedures, there is another condition regarding the vehicles to be imported:
The vehicle must not be older than 3 years old, including the model year, as of the year it was registered abroad in the name of the person.
These vehicles must also be registered in the name of the person bringing them in the country where they have been abroad for at least 6 months.
People cannot make any disposition about the imported vehicle until 12 months have passed. For this reason, the imported vehicle cannot be sold or transferred to anyone else for 12 months.
Within the scope of individual customs procedures, there are certain application periods for vehicles to be brought from abroad. In order to import the vehicle, people are required to apply for import to the authorized customs administration together with the necessary documents within these periods.

Which vehicles can be brought to Turkey exempt from customs duties or import taxes?
Vehicles that people can bring to Turkey exempt from customs duties or import taxes are as follows:
Motorized private transport vehicles: Automobiles and their accompanying trailers and caravans, motorcycles, private aircraft and other recreational and sports vehicles.
Non-motorised private means of transport: All types of bicycles, rowing boats and canoes

Can commercial vehicles be brought to Turkey exempt from customs duties or import taxes?
No. It is not possible to bring commercial motor vehicles and other commercial transportation vehicles to Turkey within the scope of this exemption.

Is there any tax paid on free vehicle import?
The scope of tax exemption valid for free vehicle imports is as follows:
There is only customs duty exemption for free vehicle imports. Special Consumption Tax (SCT) and Value Added Tax (VAT) are collected by customs administrations at varying rates depending on the engine volume of the vehicle.
Customs duty is not collected on the import of vehicles acquired through inheritance into Turkey, and neither SCT nor VAT are collected.

What does settlement and settlement transfer mean?
Residential area; It refers to the place where a person lives for at least 185 days in a year, due to personal or professional ties, excluding natural persons who have resided outside the Turkish Customs Territory for at least five years.
Transfer of settlement; It means that a person cuts off his ties with his place of residence and work in a foreign country and comes to the Turkish Customs Territory for the purpose of settling.

Who cannot bring a vehicle to the country within the scope of free import?
The first entry date after the date on the residence transfer document of Turkish citizens who have definitively transferred their place of residence to the Turkish Customs Territory after residing outside the Turkish Customs Territory for at least twenty-four months, and natural persons who have definitively transferred their residence from a foreign country to the Turkish Customs Territory by acquiring Turkish citizenship, Public officials who were appointed as permanent officers to national or international positions abroad and returned from their duties are at least six years from the first entry date after the date of publication of the appointment decision, from the last entry date if the individuals definitively return to the Turkish Customs Territory before the appointment decision, and from the death date of the deceased resident abroad. Motorized or non-motorized private transport vehicles must be registered in their names in the country where they are located abroad. In addition, motorized or non-motorized private transport vehicles must not be older than three years, including the model year, as of the year of registration in the names of individuals.

Who can import vehicles free of charge?
The following people can import vehicles free of charge:
Turkish citizens who have definitively transferred their place of residence to the Turkish Customs Territory after residing outside the Turkish Customs Territory for at least 24 months. Looking back from the last date of entry to Turkey, these people must not have stayed in the dormitory for more than six months in a calendar year. Stays up to 45 days in Turkey are counted as the duration of stay abroad. This period of residence requirement is not required for natural persons who have resided outside the Turkish Customs Territory for at least five years in the last ten years.
Public servants who were appointed as permanent officers to national or international positions abroad and returned from these duties. These people are not required to have resided outside the Turkish customs territory for at least 24 months.
Natural persons who have definitively transferred their place of residence from a foreign country to the Turkish Customs Territory by acquiring Turkish citizenship. These people are not required to have resided outside the Turkish customs territory for at least 24 months.
In case of death of persons resident outside the Turkish Customs Territory, heirs of natural persons residing in Turkey. The deceased resident abroad must not have stayed in the Turkish Customs Territory for more than six months in a calendar year. Stays in the Turkish Customs Territory for up to forty-five days in a calendar year are counted as residence abroad. This period of residence requirement is not required for natural persons who have resided outside the Turkish Customs Territory for at least five years in the last ten years.
What are the conditions for the vehicle to be imported free of charge?
a-) Turkish citizens who have definitively transferred their place of residence to the Turkish Customs Territory after residing outside the Turkish Customs Territory for at least twenty-four months, and natural persons who have definitively transferred their residence from a foreign country to the Turkish Customs Territory by acquiring Turkish citizenship shall be the first after the date on the residence transfer certificate. from the date of entry,
b-) The first entry date of public servants who were appointed as permanent officers to national or international positions abroad and returned from these duties, and the last entry date in case the persons definitively returned to the Turkish Customs Territory before the appointment decision,
c-) As for the deceased resident abroad, at least six months before the date of death, their motorized or non-motorized private means of transportation must be registered in their name in the country where they reside abroad. Motorized or non-motorized private transport vehicles must not be older than three years, including the model year, as of the year of registration in the persons' names.

Can you bring another vehicle in addition to your car when importing a vehicle free of charge?
If tax exemption conditions are met; It is possible to bring one of each motorized and non-motorized transportation vehicle.
For example; A person can bring one car, one motorcycle and one bicycle to Turkey at a time within the scope of free import.
Does a person who brings his vehicle to the country within the scope of free import and then settles abroad again have the right to bring another vehicle when he returns to Turkey for the second time?
People can benefit from the tax exemption valid for free vehicle imports once every 5 years. In customs procedures regarding motorized or non-motorized private transportation vehicles, whether this right has been used repeatedly by the person and other people in the family unit within the said five-year period is monitored through electronic systems. If five years have passed since the actual import date of the first vehicle and other conditions are met, it is possible to import a vehicle again within this scope.
Can spouses bring separate vehicles in this context?
No. Except for vehicle imports made through inheritance, "family unit" is taken as basis for free vehicle imports. The family unit consists of husband, wife and children under 18 years of age. The right to benefit from tax exemption is granted to the family unit.
Is there a time period for the sale or transfer of a vehicle brought through free import?
Vehicles brought within this scope cannot be lent, used as collateral, rented, transferred or sold for a certain amount of money or free of charge, without obtaining permission from the customs administration, unless 1 year has passed. Customs duties are collected for motorized or non-motorized private land transport vehicles that are lent, given as collateral, rented, transferred or sold before the end of the 1-year period following their importation, benefiting from the tax exemption. In this case, additional criminal proceedings are brought against the culprits.

To which customs offices are applications made?
  * Applications are made to the following customs offices:
  * Ankara Station Customs Directorate (0312-397 75 47)
  * Istanbul Yesilkoy Customs Directorate (0212-465 80 16)
  * Izmir Passenger Lounge Customs Directorate (0232-463 12 96)
  * Gebze Customs Directorate (0262-754 24 01)
Is there a time limit for applying?
The time limits for applications are as follows:
Turkish citizens who reside abroad for twenty-four months; They must apply within six months from the date of first entry after the date on the residence transfer document.
Public officials; They must apply within six months from the date of first entry to Turkey following the end of their term of office. However, if public officials definitely return to the Turkish Customs Territory before the appointment decision, the period is calculated from the last date of entry of the person into the Turkish Customs Territory.
Those who have acquired Turkish citizenship must apply within six months from the date the identity card is issued in their name after the decision to naturalize.
Heirs who will benefit from exemption in free circulation transactions through inheritance; They must apply within twenty-four months from the date of the inheritance decree.
What documents are required by the customs administration during the application?
(I) An application is made to the competent customs administration by the person himself, his spouse or persons authorized according to the customs legislation, together with the following documents. For Turkish citizens who have definitively transferred their place of residence to the Turkish Customs Territory after residing outside the Turkish Customs Territory for at least twenty-four months;
  * Delivery-receipt document for the vehicle,
  * Certificate of birth registration copy,
  * Residence transfer document issued by our foreign representative in the country to which the place of residence is transferred for the free circulation of motorized or non-motorized private transport vehicles,
  * For motor vehicles, the original copy of the ownership or traffic document registered in the name of the rightful owners; If the original document cannot be submitted due to the detention of the original document by the authorities of the country where the document is located abroad, a copy of the document certified by our foreign representative offices. For public officials who were appointed as permanent officers to national or international positions abroad and returned from these positions;
  * Delivery-receipt document for the vehicle,
  * Certificate of birth registration copy,
  * For motor vehicles, the original copy of the ownership or traffic document registered in the name of the rightful owners; If the original document cannot be submitted as a result of being detained by the authorities of the country where the document is located abroad, a copy of the document certified by our foreign representative offices,
  * A document issued by the public institution or organization to which the public official is affiliated, showing the appointment decision or termination of duty.

For natural persons who have definitively transferred their place of residence from a foreign country to the Turkish Customs Territory by acquiring Turkish citizenship;
  * Delivery-receipt document for the vehicle,
  * Certificate of birth registration copy,
  * Residence transfer document issued by our foreign representative in the country to which the place of residence is transferred for the free circulation of motorized or non-motorized private transport vehicles,
  * For motor vehicles, the original copy of the ownership or traffic document registered in the name of the rightful owners; If the original of this document cannot be submitted as a result of being detained by the authorities of the country where the document is located abroad, a copy of the document certified by our foreign representative offices,
  * Document showing the transition to Turkish citizenship.

In case of death of persons resident outside the Turkish Customs Territory, for the heirs of natural persons residing in Turkey;
  * Delivery-receipt document for the vehicle,
  * Inheritance declaration,
  * For motor vehicles, the original copy of the ownership or traffic document registered in the name of the rightful owners; If the original of this document cannot be submitted as a result of being detained by the authorities of the country where the document is located abroad, a copy of the document certified by our foreign representative offices,
  * Certificate of birth registration copy,
  * In case there is more than one heir, a notarized "waiver agreement" for the other heirs in Turkey
(II) If the traffic and ownership certificate is renewed for any reason, the date on the previous traffic and ownership documents is taken as basis, provided that it is documented that the vehicle was previously registered in the name of the same person or one of the persons.
What taxes are collected from vehicles imported via free import?
1- Special Consumption Tax (SCT) at a rate that varies depending on the engine volume of the vehicle
Value Added Tax (VAT) at the rate of 18% of the CIF Value of the vehicle (Customs value of the vehicle including freight and insurance cost) and SCT total is collected by the customs authorities when the vehicle is put into free circulation.
2- The rates found at the end of the depreciation deduction and to be multiplied by the FOB value of the vehicle's model year in determining the taxable value are as follows:
Vehicle age (unit Depreciation rate (%) Depreciation amount (unit) Tax basis (unit)

  *   20 100x%20=20 100-20=80
  *   10 100x%10=10 80-10=70
  *   10 100x%10=10 70-10=60
  *   10 100x%10=10 60-10=50
  *   10 100x%10=10 50-10=40
  *   10 100x%10=10 40-10=30
  *                              – – 100x%20=20
  *                              – – 100x%20=20
  *                              – – 100x%20=20