Goods sold from Türkiye to the free zone are subject to the export regime, goods sold from the free zone to Türkiye are subject to the import regime, and free zone users can purchase goods and services from Türkiye at export prices (without VAT).

Foreign trade regime provisions do not apply between the free zone and other countries and other free zones. Thus, trade is carried out without the application of taxes and other procedures.

Since the free circulation status of the goods originating in Türkiye or the EU or in free circulation in these countries does not change, no customs duty is paid on the entry of the goods brought to the free zone into Türkiye or EU member countries. However, customs duty is paid at the rate specified in the Common Customs Tariff for goods originating in third countries that are not in free circulation and sent from the free zone to Türkiye or EU member countries.

No customs duty shall be paid on the entry of goods originating from third countries into the free zone and on the shipment of these goods to third countries other than Türkiye or EU member countries.

In addition, in order to ensure the supply of consumables in the zones as soon as possible, goods originating in Türkiye, the value of which does not exceed 5000 US Dollars or equivalent Turkish Lira, can be brought to the Free Zones without being subjected to the export process / opening a declaration upon request.