Amendment to the Regulation on Duty-Free Shops
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This regulation updates operational rules for duty-free shops that sell provisions to ships. It broadens the definition of ship supply stores to cover sales to Turkish or foreign-flagged ships transiting the Turkish Straits or departing from ports linked to the customs directorate supervising the store. It also gives operators more flexibility in financial documentation by allowing certified public accountants, not only sworn financial advisers, to provide required reports. Duty-free businesses handling perfumes and cosmetics should also note that the rule on missing empty containers now applies to cosmetic products as well.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Updates the definition of ship supply duty-free stores to cover ships transiting the Turkish Straits or departing from ports linked to the supervising customs directorate.
- Allows certified public accountants to prepare required financial reports, in addition to sworn financial advisers.
- Extends the empty-container rule from perfumes to cosmetic products.
Obligations
What this law requires
Duty-free ship supply stores may sell provisions only to Turkish or foreign-flagged ships that either transit the Turkish Straits or depart for an international voyage from ports connected to the customs directorate under whose supervision the store operates.
When submitting the financial report required under Article 7(2)(g), duty-free shop operators may obtain the report from either a sworn financial adviser or a certified public accountant.
For ship supply sales, duty-free stores must apply the port eligibility rule by reference to ports connected to the customs directorate under whose supervision the store operates, not only the specific port where the store is located.
Duty-free shop operators must treat each cosmetic product whose empty container cannot be presented to the customs administration in the same way as perfumes under the missing-empty-container rule.