Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

February 7, 2023

Türkiye announces customs exemption regarding aid materials sent from abroad in response to recent earthquakes

On 6 February 2023, Türkiye suffered a major earthquake which caused loss of many lives and serious devastation across the country.

According to a notice by the Ministry of Türkiye, dated 7 February 2023, it is now possible to import basic necessities and other goods from abroad to be distributed free of charge to people damaged by the earthquake or to serve them without being subject to customs duties and trade policy measures, provided that they are sent to:

  • Public institutions and organizations

  • Associations working for the public benefit

  • Foundations exempt from taxation by the President

In order to ensure regular coordination by the relevant Ministries, the goods arriving under this notice must be sent to either the Turkish Disaster and Emergency Management Authority (AFAD) or certain Social Aid and Solidarity Foundations located in cities in Turkey where the quakes have caused damage.

To be eligible for the exemption, it is sufficient to submit the transport document (if there is one) and the list of goods (as indicated in the example table) to the customs office from which the goods in question can be processed in order to carry out the customs procedures.

List of Goods sent for Those Damaged in the Crisis



If a truck: Country, License Plate

If a ship: Name, Agency

If a plan: Flight Number



Type     | Quantity     | Weight


(columns for each category)


For additional information with respect to this Alert, please contact the following:

Kuzey Yeminli Mali Müsavirlik A.S., Istanbul

Ernst & Young LLP (United States), Turkish Tax Desk, New York


The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or Please refer to the privacy notice/policy on these sites for more information.

Yes, I accept         Find out more