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Customs Regulations : 
On Entry :
a) The following items may be brought into the country duty free :
-personal effects of the tourist, one TV, one color pocket TV (maximum 16 cm screen), one TV-tape-radio combination, one video recording camera and 5 video cassettes (blank); 5 records, 5 tape cassettes or compact discs, one video player, cine-projector (8 mm) and 10 rolls of film (blank), one slide projector, one pocket computer (maximum main memory capacity (RAM 128 KByte), electronic playing devices (without cassette - keyboard), one transistor radio and portable radio - tapeplayer (its specification to be determined by the Ministry of Finance and Customs), one walkman or pocket tape recorder, one portable compact disc player, binoculars (one pair, except night binoculars), harmonica, mandolin, flageole, flute, guitar, and accordion (only one of each type, maximum 3 musical instruments), personal sports equipment, necessary medical items, bicycle, baby buggy, toys, 200 cigarettes and 50 cigars, 200 grams of tobacco and 200 cigarette papers, or 50 grams of chewing tobacco, or 200 grams of pipe tobacco, or 200 grams of snuff. (In addition to the above allowances, it is possible to purchase 400 cigarettes, 100 cigars, and 500 grams of pipe tobacco from the Turkish Duty Free Shops upon entering the Country), 1.5kg. coffee, 1.5g. instant coffee, 500 grams of tea, 1 kilo chocolate and 1 kilo sweets. 5(100 cc) or 7(70 cc) bottles of wines and/or spirits, five bottles of perfume (120 ml max. each), one portable typewriter, one camera with 5 rolls of film, first aid, and spare parts for the car. Other items necessary during the journey.
b) Valuable items and all items with a value of over $15,000,must be registered in the owners passport upon entering Turkey, for control upon exit.
c) Antiques brought into the country must be registered in the owners passport to avoid difficulties exit.
d) Sharp instruments (including camping knives) and weapons may not be brougnt into the country without special permission
e) The bringing into the country, trade, and consumption of marjiuana and all other narcotics is strictly forbidden and subject to heavy punishment.
f) Gifts, not exceeding 500 DM in value and not for trading purposes, may be brought into the country duty free. In addition, gifts not exceeding 500 DM in value may be posted to Turkey duty free, if the date stamped by the sending post office falls one month before, or one month after the following holidays : Seker Bayrami, Kurban Bayrami, Christmas, New Years, Easter.
On Exit : 
a) Gifts and souvenirs : for a new carpet, a proof of purchase; for old items, a certificate from a directorate of a museum is necessary.
b) Exporting antiques from Turkey is forbidden.
c) Valuable personal items can only be taken out of the country providing they have been registered in the owner's passport upon entry, or providing they can show they have been purchased with legally exchanged currency.
d) Minerals may only be exported from the country with a special document obtained from the; MTA (General Directorate of Mining Exploration and Research). Etudler Dairesi 06520, Ankara Phone : (312) 287 3430, Fax:(312)2854271
Receive a tax refund for the goods you purchased in Turkey! If your place of residence is not in Turkey and if you intend to leave the country within 3 months of purchase, you can get a refund for the value-added tax on the articles you purchased in Turkey.
Tax-Free Shopping : You can identify the retailers which are authorized for tax-free sales from the certificates or stickers attached on their doors or display windows. Goods bought from non-authorized outlets are not eligible for a refund. You must have your passport and visa with you. The retailer will ask you to show them. inimum eligible amount of purchase per invoice is 3.000.000 Turkish Liras. The retailer will give you three copies of the invoice, including the original. The value-added tax you paid will be shown separately on your invoice. Keep all three copies in your possession until you need to use them. You must leave the country within three months of purchase. As you enter the customs check-point, have with you the copies and the goods purchased for which you will claim the tax refund. Have the customs officer stamp and validate all three copies of your invoice and, if available, your retailer-issued refund check. Leave two copies of the invoice with the customs officer. Retain the first copy for future reference.
How do I receive my tax refund? There are four different ways to receive your refund. Consult the authorized retailer of your choice as to which of these he is able to use.
1. Refund through a bank check, to be cashed at a bank available in the customs area.
2. Refund on your next visit, if you plan to visit Turkey within one month of your departure.
3. Cash paid at the point and time of sale.
4. Refund by mail.
Additional information:
Ministry of Finance and Tax Dept. General Directorate, (Maliye Bakanligi,Gelirler Genel mudurlugu)
KDV subesi 06100,
Ulus - Ankara
phone : (312)3103880/725-728-735