This incentive measure ensures that the imported machinery and equipment within the scope of an incentive certificate are imported to Turkey with full exemption from custom duties and fund levies.

Since most machinery and equipment imported from EU has been exempt from customs duties due to the customs union, this exemption applies to imports from outside the European Union.

Passenger cars, buses, truck trailers, truck tractors, trailers, furniture, yachts, transmixers, uninterrupted power supplies, concrete plants, forklifts, concrete pumps, construction materials, and ceramic or porcelain kitchen apparel, as well as raw, intermediate or operating materials are not eligible for customs exemption.