An Outward Processing License is a certificate granted for the purpose of temporarily exporting goods from Turkey in order to process or renovate them outside the Turkish Customs Area or in Free-Trade Zones and then re-importing the goods through benefiting from full or partial exemption on customs duty.
People resident in Turkey may receive the Certificate to be shipped to outside the Turkish Customs Area or into Free-Trade Zones by applying to the Ministry of Economy for raw materials, semi-products, finished-products and packaging stuff to be processed further, to Exporter Associations for smelting and processing ore and concentrates, smelting and recycling, renovation of goods made from ore and metals, and processing of precious ores and stones, and to the Ministry of Customs and Trade for goods to be repaired and sent for warranty conditions.

Customs taxes accrued for importing goods which are exported temporarily to be processed into products through operations made in a foreign country or into Free Trade Zones shall be collected pursuant to the Customs Law numbered 4458.

Additionally, importing into Turkey of processed goods which are exported temporarily to a foreign country or into Free Trade Zones and not requiring any input originating from a third country and requiring only processing through workmanship shall be performed by merely collecting the Value Added Tax indicated on the invoice for workmanship.