The Regulation Amending the Duty-Free Shops Regulation, prepared by the Ministry of Trade, was published in the Official Gazette and entered into force.
With the new regulation, individuals whose preliminary permit applications are approved and who will apply for permission to open a store or warehouse will be required to submit additional documents beyond those provided at the preliminary permit stage.
Within this scope, documents proving compliance with capital and corporate tax requirements, as well as reports from sworn financial advisors or certified public accountants, will be requested.
The regulation makes the document inspection process more detailed during the opening of duty-free shops. Thus, applicants will be obliged to demonstrate their financial and tax obligations with documentation.
The regulation also changes the application regarding perfume and cosmetic samples. For deductions to be made from bonded warehouse stock records and declarations, the empty bottles of these samples must be submitted to the customs office within the specified period along with the monthly sales list.
Customs duties will be collected for each perfume sample and cosmetic product whose empty bottle is not presented to the customs authority.
This practice emphasizes the obligation to record and present sample products, establishing a framework that imposes financial penalties in case of incomplete submission.