Inward Processing Regime (IPR) Consultancy
The Inward Processing Regime is one of the incentive mechanisms specifically regulated under our customs legislation and provides significant financial advantages to companies engaged in export-oriented production. Within the scope of this regime, in the importation of inputs to be used in the manufacture of goods for export, many financial obligations, especially customs duties and VAT, are secured by guarantee or fully exempted.
Due to the broad tax advantages it provides at the import stage, the IPR application is a strategic cost management tool for exporting companies.
Our Expertise and Organizational Structure
Since Inward Processing Regime processes require full compliance with legislation and accurate planning, they are managed by our specialized teams. While all document planning and analysis activities are carried out at our head office, follow-up and coordination processes before the relevant public institutions are effectively handled by our assigned specialists.
We provide IPR consultancy services to manufacturers and exporters operating in many sectors, particularly electrical-electronics, food, chemicals, packaging, textiles, automotive, and the automotive supplier industry. Depending on the needs of our clients, different IPR systems such as D1, D3, drawback, or certificate-to-certificate sales are used effectively.
Inward Processing Authorization Certificate (IPAC) Processes
Capacity and Production Analysis
The IPAC project development process begins with a detailed review of the company’s capacity report and field studies carried out at the production facility. By analyzing the inputs used in production and the outputs obtained, the benefits to be provided by the certificate are clearly demonstrated. At this stage, regulatory briefing and evaluation meetings are held for the company.
Registration and Authorization in the IPR Automation System
In order to submit IPAC applications, the necessary registration and authorization procedures are completed in the IPR Automation System on behalf of the company. E-signature authorizations are established, and all electronic application and follow-up processes are carried out securely.
IPAC Project Preparation and Application Based on the results of the production analysis, a certificate project is prepared including the inputs to be imported and the products to be exported. The HS code determinations, technical specifications, and customs practices required to be included in the certificate are identified by our expert teams and aligned with the customs declaration processes.
Amendments, Time Extensions, and Process Follow-Up
After the certificate is issued, amendment procedures, extension applications, and certificate follow-up are carried out by us whenever needed. The most critical element in IPAC practices, declaration–certificate consistency, is monitored meticulously throughout the process.
Countervailing Duty (CVD) Procedures
For imports made from countries outside the Pan-Euro-Med / FTA zone, Countervailing Duty obligations may arise in certain export scenarios. Within this scope:
- CVD calculations are made in accordance with the correct regulatory principles,
- Payments are made on time and in full,
- All CVD tables and annexes requested during the IPAC closing stage are prepared.
In this way, the risk of incomplete or incorrect processing during closing procedures is eliminated.
Domestic Procurement and Certificate-to-Certificate Sales Procedures
Invoices related to inputs procured domestically under the IPAC, as well as all purchase and sales invoices related to certificate-to-certificate sales transactions, are recorded in the IPR Automation System in compliance with legislation. Inter-certificate reconciliations are ensured so that both the first and second certificate closing processes are carried out securely.
IPAC Closing Process
A comprehensive IPAC analysis is carried out before the certificate period expires. In this analysis;
- Import–export balance,
- Foreign currency utilization rates,
- HS code and goods description checks,
- Consumption and wastage rates,
- Expert reports and special conditions obligations
are examined in detail.
Following the expiry of the certificate period, the closing application is submitted within the legal deadlines to ensure that the IPAC is closed smoothly. The closing letter and annexed lists are delivered to the company, and guarantee release procedures are coordinated.
IPAC Analysis and Reporting Infrastructure
Thanks to our advanced analysis and reporting tools;
- The accuracy of declaration information,
- Actual import–export quantities,
- Consumption tables,
- EU and third-country distinctions,
- Global CVD tables,
- Closing lists to be submitted to the Ministry
are systematically checked and reported.
Investment Incentive Consultancy
Within the scope of Investment Incentive practices, the most suitable support elements are determined by taking into account the nature, amount, and location of the investment. Incentive certificate applications, amendments, extension procedures, and closing processes are carried out by our expert teams through the relevant public systems.
Investment Incentive Certificate Closing and Leasing Procedures
The closing procedures for investments carried out within the scope of the incentive certificate are completed in compliance with legislation. The necessary transfer and approval processes for machinery and equipment acquired through financial leasing are followed meticulously, and coordination is ensured before the relevant institutions.
Training and Information Activities
As part of our services, we carry out face-to-face and online training sessions, regulatory information meetings, facility visits, and practical workshop studies. Our aim is to help companies manage incentive and customs practices in a sustainable and error-free manner.
