• It is the spirit and not the form of law that keeps justice alive.
    Earl Warren


The Regulation on Duty Free Shops (“Regulation”) was published in the Official Gazette dated 08.08.2017 and numbered 30148 and abolished the preceding Regulation on Duty Free Shops. The Regulation will enter into force within 30 days following its publication date.


The following are some of the important items the Regulation sets forth:


The Regulation lists the requirements to open duty free shops and warehouses (as defined within the scope of the Regulation) as well as the areas such may be located at. The minimum paid-up capital of companies wishing to obtain a permit to open duty free shops and warehouses is increased to TL 1,000,000. The required simple average of the accrued income tax for the past five years is increased to TL 50,000.


The Regulation introduces a pre-permitting process to operate duty free shops and warehouses. Under the Regulation, the opening and operation permits are granted for five years, which may be extended with an application of the permit holder.


Duty free shops and warehouses are expected to adopt new computerized online systems.


With regards to certain information (for example the goods that may be purchased and their quantities, sale of alcohol and tobacco products to minors, etc.), informative signs should be prepared within duty free shops. These signs should be in Turkish, English and the language of the neighboring country when land borders are concerned, and in Turkish, English, and Arabic at air and sea gates.


Credit cards may be used for purchases to be made at duty free shops, but the passenger must use her/his own credit card or the credit card of a passenger who s/he is travelling with. When inquiring whether a passenger has a right to shop, the passenger’s birthday, nationality and ID number may be used.


A registration and disposal process is obligatory for perfume and cosmetics samples used at duty free shops.


In light of the above, it will be important for duty free shops and relevant warehouse operators to align their internal procedures with the Regulation. 

Practice Areas:
#Administrative Law
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