In order to make our export products competitive in the world markets and to diversify our export products, with customs exemption from world market prices, without being subject to trade policy measures, raw materials, auxiliary substances and It is an economically effective customs regime that allows the import of packaging materials.
In the Inward Processing Regime, two types of inward processing measures are applied, namely conditional exemption and reimbursement system. In the conditional exemption system, the taxes incurred during import are secured, while in the reimbursement system, tax is collected during import and in case of export of the processed product, the tax is refunded.
https://ticaret.gov.tr/ihracat/mevzuat/dahilde-isleme-rejimi