The letter of the Directorate General of Customs dated 08.05.2026 and numbered 121981896 (Identification Procedures

T.C.

MINISTRY OF TRADE

Directorate General of Customs

Number: E-52707093-132.04.04-00121981896

Subject: Identity Verification Procedures-Expertise Report

08.05.2026 / 121981896 ANKARA, BURSA, İZMİR, İSTANBUL, MERSİN CUSTOMS BROKERS ASSOCIATIONS

Reference: Your letter dated 7/4/2026.

In your letter referenced, it is requested that, according to Article 1 of Circular No. 2017/17, instead of submitting an expertise report within the scope of the transaction's nature (Code-5), a DR2 verification report is required, and according to Article 1 of Circular No. 2013/15, instead of submitting an expertise report within the scope of the transaction's nature (Code-3), a GC2 verification report is required.

As is known, according to subparagraph (g) of the first paragraph of Article 45, titled "Non-compliance with inward processing measures," of the Inward Processing Regime Communiqué No. 2006/12; if it cannot be proven in the manner determined by the Ministry that the goods imported under the inward processing permit have been used in the exported processed products, and if these conditions cannot be proven in other forms determined by the General Directorate of Customs for the permit, the tax not collected on the importation of the goods will be collected. In addition, for imported goods whose export has not been carried out within the prescribed period, sanctions will be applied within the framework of Article 238 of the Customs Law No. 4458.

Accordingly, the DR2 inspection report is the other form of verification determined by our General Directorate to prove the fulfillment of the identity requirement specified in the permit for authorizations, in cases where it cannot be verified according to the mentioned condition. Article 11/1(d)-2 of the Authorized Customs Brokerage Communiqué stipulates that the DR2 inspection report covers the inspection to be carried out when it is not possible to determine whether the goods imported under an inward processing authorization have been used in the exported processed product for technical, scientific, or administrative reasons.

Therefore, in the case where an expert report (Code 5) is required as the identity method under an inward processing authorization, it is not possible to submit a DR2 report instead of an expert report.

Regarding the request for a GC-2 inspection report instead of the submission of an expert report under General Communiqué No. 2013/15 (Code-3);

In Article 1 of Circular No. 2013/15, which regulates the procedures regarding the verification of identity under the inward processing regime, it is stipulated that in order to verify the identity of goods to be exported under the inward processing regime, upon the submission of an expert report, Code (3) must be entered in box 44 of the declaration by the customs office where the export is made. In Article 34, paragraph 1(a) of Decision No. 2009/15481, entitled “Special Qualifying Goods,” it is stipulated that temporary import permits with full exemption shall be granted for measuring, control, testing instruments and similar other instruments, as well as molds, drawings, drafts, and similar other tools sent to persons resident in this region for use in manufacturing, provided that at least 75% of the products obtained from their use are exported from the Turkish Customs Territory and that the ownership is held by a person residing outside the Turkish Customs Territory.

On the other hand, Article 11/1(b)-2 of the Communiqué on Authorized Customs Brokerage covers the procedures regarding the GC2 determination report, which concerns the verification that all or a specified portion of the products obtained from the use of special qualified goods subject to the temporary import regime with full exemption from import duties (such as molds, drawings, drafts, and similar other goods, measuring, control, test instruments and similar other goods, as well as special tools and devices) have been exported from the Turkish Customs Territory.

In this context, instead of an expert report for determining the identity of the goods to be exported under the outward processing regime, it is not possible to submit a GC2 report containing the matters to be determined under the temporary import regime.

Your attention to this matter is requested.

Hüseyin YAREN
On behalf of the Minister
Head of Department