An investor can import below stated types of machinery/equipment under an Incentive Certificate utilize from VAT exemption and Customs Tax exemption.

The types of used machinery/equipment that can utilize from incentives are:

>>Used machinery eqipment not requiring any Permission from Import Authority (the machinery/equipment which are not older than 10 years old. UT is the first place to apply).

>>Used machinery/equipment requiring Permission from Import Authority (Generally these machinery equipments are older than 10 years old and, firstly one should apply to the Import Authority to get permission, UT is the second place to apply for utilizing from incentives).

>>Used complete plant/facility (UT is the first place to apply).

Source:www.investinturkey.gov.tr