Micro Export
Micro-export is an export procedure in which the total weight of the products sold abroad in a single shipment does not exceed 300 kilograms and the value does not exceed € 15000, and some procedures that are mandatory in classical exports, such as working with a customs broker and making a customs declaration, are facilitated and reduced.
These procedures are as follows:
- Ensuring that it receives a VAT refund
- Quick access to products for buyers
- Ease of customs clearance, elimination of customs costs and no obligation to work with a customs broker
- Not seeking the approval of the exporters' association for exports
- No power of attorney required
The development of communication, transportation and transport, and especially the widespread and facilitated use of e-commerce, has led to the emergence of the concept of micro exports. At this point, in order to facilitate and encourage exports, especially by SMEs and real persons, the "micro export" regulation was issued by the Ministry of Trade in 2009 after analyzing its counterparts around the world.
Who Can Do It?
In order to make micro exports, it is obligatory to be a taxpayer. Micro-exports can be made with joint stock and limited liability companies as well as sole proprietorships. This allows you to export individually. The company you establish must register as an "exporter" in the customs system, but there is no obligation to register with the exporters' union. You can access the customs system from the e-transactions tab on the website of the Ministry of Trade.
How to Invoice?
E-invoice is not accepted in micro exports. Detailed content definition must be made in the invoice. GTIP code must also be specified. The sender company must register as an "exporter" in the customs system. This registration can be done online from the "Taxpayer Registration Application for Customs Transactions" page in the E-Government system.
For more information see: https://www.turkiye.gov.tr/gtb-gumruk-mukellef-kaydi
How to Prepare a Micro Export Invoice?
The following are the points to be considered when preparing a micro export invoice;
- If the sender has paid, insurance and freight charges should be specified and written in different items in the invoice.
- Micro exports can be issued with a printed invoice or e-archive invoice.
- Micro exports cannot be exported with e-invoice. E-invoice can be used for micro exports with ETGB after the integration work of the ETGB system and the e-invoice system is carried out by the Ministry of Finance Revenue Administration for sending with e-invoice.
- Additional items such as "customs clearance service fee" cannot be written in the micro export invoice. Only the cost of goods, freight, insurance, insurance, bank commission and packaging costs can be written.
- GTIP and origin information must be written in the micro export invoice.
- In the invoice, the description of the product subject to shipment must be written in Turkish.
- VAT item is not added in micro export invoices.
- The official invoice to be submitted with the shipment and the information such as prices and quantity in the proforma invoice must match exactly.
- E-archive invoices must be delivered with wet stamp and signature after printing.
Origin is the economic nationality of an article. For example, plant products harvested in Turkey, live animals born and raised in Turkey... The concept of origin is important because the calculation of customs duties during the importation of goods, the application of trade policy measures (surveillance and safeguard measures, quantity restrictions, anti-dumping duties, etc.) are determined according to the country of origin. In addition, origin is also important in terms of keeping statistics on foreign trade.
What are the Documents Required for Micro Export?
The documents that the company you will work with will request from you in order to complete Micro Export transactions on your behalf are as follows:
- Indirect Representation Authorization Certificate: This document is a document normally given to customs brokers. However, it is a document that must be given to express cargo carriers in micro exports. This is a kind of power of attorney, after you give this document to your carrier, they will handle customs procedures on your behalf.
- Work Order (Micro Export Shipment Information Form): This is one of the documents requested by the transportation company you will work with in order to handle customs procedures on your behalf. In this document, you will be asked for various information such as the type of goods, delivery method, origin information and the recipient company. Filling in this information correctly will help the company you are working with to complete the procedures faster.
- Original invoice approved by the Ministry of Finance: The original copy must be given to the transportation company. You should keep the sub-copies within your own organization.
- English invoice consistent with the Turkish invoice for abroad: Proforma Invoice can be used. Proforma invoice, or preliminary invoice, is a type of invoice that does not have official validity and, as the name suggests, is used by companies to make offers to each other.
