Production Input Exemption in Turkey (CE Exemption)
October 1, 2026
Trademark Registration in Turkey: Process and Documents
October 1, 2026
The Investment Incentive Certificate (Yatırım Teşvik Belgesi) is the official document that gives investors in Turkey access to tax reductions, customs duty exemptions, social security premium support and other incentives. It is issued by the Ministry of Industry and Technology and is open to domestic and foreign investors alike. For a foreign company that plans a factory or a production line in Turkey, the certificate matters most at the moment the machinery is imported: it is the basis for customs duty and VAT relief, and it also affects how the shipment passes through TAREKS, the import inspection system.
For the Investment Incentive Certificate and the related import procedures, apply to CE Danışmanı (CE Consultant); we manage the whole process for you.
What the certificate offers
The incentives depend on the type, sector, size and region of the investment. The main elements are:
| Incentive | What it covers |
|---|---|
| Tax reduction | Reduction of, or exemption from, income or corporate tax |
| Customs duty exemption | Machinery and equipment imported for the investment |
| VAT exemption | Purchases of imported and locally supplied machinery and equipment |
| Interest support | Investment loans |
| Social security premium support | The employer’s share of premiums for staff employed through the investment |
| Land allocation | Allocation of public land to investors |
| Income tax withholding support | Staff employed in strategic investments |
The aim of the scheme is to support growth, employment, regional development and technological progress, with additional emphasis on strategic sectors.
How to obtain it
- Application. The investor applies to the Ministry of Industry and Technology. The application describes the investment in detail, including the financing plan and the expected employment.
- Evaluation. The Ministry assesses whether the investment fits the objectives of the scheme and whether the investor is qualified.
- Issue of the certificate. For investments that are found suitable, the certificate is issued with the incentive elements that apply.
- Use of the incentives. The investor starts to use the incentives. Regular reporting is required, and the Ministry monitors whether the incentives are used correctly.
A foreign investor normally applies through its company established in Turkey. The machinery and equipment to be imported are listed with the certificate, so the list should be prepared carefully before the application.
What TAREKS is
TAREKS (the Risk-Based Control System in Foreign Trade) is the electronic system run by the Turkish Ministry of Trade. It checks at import whether products comply with the technical legislation that applies to them. The steps are:
- Application and documents. The importer submits the documents for the products through the system.
- Risk analysis. The system evaluates the products and documents against its criteria.
- Inspection decision. Depending on the result, the products are examined physically or tested in a laboratory, or they are released directly.
- Conclusion. If the products comply, the import is completed. If not, the import is not allowed.
Because physical checks and laboratory tests are carried out only where the risk analysis calls for them, most compliant shipments are cleared quickly. Details are on our page about TAREKS import inspection in Turkey.
How the certificate and TAREKS are connected
- Machinery and equipment imported under an Investment Incentive Certificate are declared through TAREKS like other imports of products within its scope.
- Holders of an Investment Incentive Certificate are among the cases in which the TAREKS reference number is issued without inspection. Whether the exemption applies is assessed product by product.
- The customs duty and VAT relief come from the certificate itself. TAREKS deals only with product compliance.
- Machinery that is put into service in Turkey must comply with the legislation that applies to it, whatever the import procedure. See CE marking for machinery.
A related route for manufacturers that import components, and not investment machinery, is the production input exemption.
How CE Danışmanı helps
- Preparing the documents for the certificate application
- Reviewing the machinery list from the point of view of import inspection
- Managing the TAREKS applications for the machinery and equipment you import
- Checking the CE documentation of the machinery before shipment, and completing it where needed
Tell us about your company and your investment, and we will reply with our offer as soon as possible.
Message us on WhatsApp · info@cedanismani.com · Contact form
