Guide to Bringing a Vehicle to Türkiye from Abroad (2026): Foreign-Plated Vehicles, Temporary Import, Free-of-Charge Import and Taxes

Bringing a vehicle to Türkiye from abroad is not a single transaction. Temporary use of a foreign-plated vehicle under the tourist facilities, the MA-MZ-registered vehicle of a foreigner who comes to Türkiye to work or study, free-of-charge import (bedelsiz ithalat) on account of a transfer of residence, permanent import through release for ordinary free circulation, and the exemptions specific to inheritance and to persons with disabilities are different legal regimes. Choosing the wrong route may result in the vehicle being held at the border, the assessment of customs duties and ÖTV/VAT, an administrative fine, the vehicle being taken into custody by customs, or its being sent out of the country.

The correct legal regime must be determined first

Under the phrase “bringing a vehicle from abroad” there are five separate routes:

Temporary entry and permanent import are not the same

In temporary entry the vehicle is not released for free circulation; the foreign plate and the foreign registration remain. At the end of the permitted period the vehicle must be taken out of the country or placed under another procedure accepted by customs. In permanent import, Turkish traffic registration comes into question only after the import taxes, trade policy measures and technical conformity have been completed.

Preliminary review before purchase

• Whether the vehicle is new or used, and its first registration and model year, should be verified.
• The GTİP, origin, engine type, engine capacity/power and emission data should be determined.
• For temporary entry, the person’s residence abroad, the 185-day calculation and the vehicle’s registration should be checked.
• For permanent import, the used goods permit, product safety, technical conformity and the total tax cost should be calculated in writing.
• Who will use the vehicle in Türkiye, and the plan for sale or transfer, should be tested legally before purchase.

Temporary entry of a foreign-plated vehicle under the tourist facilities

Who may bring one?

The ordinary rule is that the person resides outside the Turkish Customs Territory and is resident abroad. The person may temporarily bring to Türkiye a vehicle for personal use registered in their name in the country of residence. Persons resident in the EU and EFTA countries may also bring a vehicle registered in their own name in another country of that region. [1]

185 days and genuine residence

To be considered resident abroad, one must have actually been abroad for at least 185 days within the last 365 days counted back from the date of entry into Türkiye. The days need not be consecutive. However, 185 days alone is not sufficient; the person’s usual center of life and genuine residence must be abroad. A person who is temporarily on a ship, at a construction site or in a hotel may not have established residence abroad even if they complete the number of days. [1]

The first vehicle after retirement

For the first land vehicle for personal use that a person retired from outside the Turkish Customs Territory brings to Türkiye after the date of retirement, the 185-day requirement is not sought. This exception is limited to the first entry and to the nature of the retirement document; it is not a continuous and unconditional right. [1][3]

Country of registration of the vehicle

As a rule, the vehicle must be registered in the person’s name in the country where they reside. For EU and EFTA residents, a vehicle registered in the person’s name in another EU/EFTA country, other than the country of residence, may also be brought. As regards the tourist facilities, the customs legislation contains no general vehicle age limit.

Length of stay in Türkiye

Turkish citizens, dual citizens and Blue Card holders

For the vehicles of Turkish citizens, dual citizens or Blue Card (Mavi Kart) holders who are resident abroad, a period of up to 730 days may be granted, provided the other conditions are also met. The period is not automatic; at entry, residence, the vehicle record and previous uses are examined. [1]

Foreign nationals

The period given for the vehicle of a foreigner who is not a Blue Card holder cannot exceed the person’s lawful period of stay in Türkiye. For a foreigner without a residence permit, a total of at most 90 days in 180 days may be given; for a foreigner with a residence permit, a period as long as the residence permit, but in any case at most 730 days, may be given. [1]

Company vehicle

When a car, minibus, off-road vehicle, pickup truck or motorcycle belonging to a legal entity abroad is brought in by an employee or shareholder under a power of attorney, a period of at most 90 days is given. The vehicle cannot be used in the commercial activities of a branch, headquarters or agency in Türkiye. [1]

One-month special entry

Persons resident in the EU, EFTA, Great Britain or Northern Ireland who have completed their 730-day period or cannot meet the residence requirement on re-entry may bring a vehicle registered in their name in those countries once a year for a period of one month. This is not a new 730-day right. [1][2]

How many vehicles may one person bring?

Only one foreign-plated vehicle may be brought for personal use. Entries made with a Turkish and a foreign passport are assessed together. A trailer or a non-motorized caravan may be brought with the vehicle. [1]

Documents required at entry

1. Registration certificate or proof of ownership,
2. A valid driving license,
3. Passport or identity document,
4. Where necessary, a residence document from abroad,
5. For retirees, a retirement document with a certified Turkish translation,
6. For entry by power of attorney or with a rental vehicle, the power of attorney/rental agreement,
7. For a company vehicle, a document showing employment/shareholding and authority of representation,
8. Traffic insurance valid in Türkiye. [1][2]

Whether a foreign document requires an apostille or consular certification should be checked in advance, according to the country that issued the document and the type of document.

Vehicle Pre-Declaration and YPTİ

The Vehicle Pre-Declaration service speeds up formalities at the border crossing; however, it does not create a right of entry. The end of the period, the undertaking, penalties, traffic fines and toll information should be followed through Foreign-Plated Vehicle Transactions (YPTİ). [1][2]

Who may use a foreign-plated vehicle?

The current official statement contains no absolute rule in the form “only the owner may drive the vehicle”; however, the authority to use it is limited by residence abroad, kinship and whether the permit holder is in Türkiye or in the vehicle. [1]

Spouse, ascendants and descendants

If the permit holder is in Türkiye, the spouse, ascendants and descendants resident abroad may use the vehicle. These persons must keep in the vehicle documents showing their residence abroad and their family relationship. A spouse, ascendant or descendant resident in Türkiye cannot benefit from this facility. [1]

Another person resident abroad while the permit holder is in the vehicle

If the permit holder is in the vehicle, another person resident abroad may use the vehicle. Where the permit holder is not in the vehicle, a friend or other relative cannot drive it alone. [1]

Emergency use by a person resident in Türkiye

A person resident in Türkiye may use the vehicle only in a genuine emergency, for the duration of the emergency, and if the permit holder is in the vehicle. Daily convenience, sharing a long journey or a power of attorney does not widen this exception. [1]

While the permit holder is abroad

While the permit holder is abroad, the vehicle must be left parked and must not be used by anyone, including the spouse, children and parents. An undertaking must be given to customs or through YPTİ when leaving without the vehicle.

Power of attorney, rental and company vehicles

Entry by power of attorney

A person resident abroad other than the vehicle owner may bring the vehicle with a valid power of attorney. Both the owner and the attorney-in-fact must be resident abroad and, as a rule, meet the 185-day requirement. A person resident in Türkiye cannot temporarily import by power of attorney a vehicle belonging to a relative abroad. [1]

Accepted documents

• A power of attorney certified by an embassy, consulate or notary,
• A document drawn up jointly by the owner and the driver at the entry customs office and approved by customs,
• A document certified by the official authorities of a foreign country,
• A document of automobile organizations that are members of AIT/FIA,
• For a company vehicle, an authorization document containing signature and management authority,
• For a rental vehicle, the rental agreement. [1]

Rental vehicle

A person resident abroad may bring a rental vehicle. The period cannot exceed the maximum period that may be granted according to the person’s status and the period in the rental agreement. Permission for cross-border use and insurance must be clear.

Leaving Türkiye and leaving the vehicle behind

If the permit holder is going to leave Türkiye by plane or another vehicle and leave the vehicle in Türkiye:

• The vehicle must be left in the supervision of customs or a custodian (yediemin), or
• An undertaking must be given to the nearest customs directorate, or
• An electronic undertaking must be made through YPTİ. [1]

If only an undertaking is given and the vehicle is not placed under supervision, the period continues to run. If the person leaves without informing customs and leaves the vehicle in Türkiye, an irregularity penalty of TL 11,952 applies for 2026. A vehicle under supervision may, as a rule, stay for three months; on application it may be extended by a further three months. [1]

Ban on sale, rental, lending and transfer

A vehicle temporarily imported under the tourist facilities cannot be freely sold in Türkiye, rented out, lent, offered as security or transferred without permission. A change of ownership or use by a person who is not an entitled person may result, under Article 238 of the Customs Law, in a penalty and in the vehicle being sent out of the country. [1][9]

Overstay and the 2026 sanctions

The amounts depend on annual revaluation; the amount on the date of the violation is taken as the basis. Acts such as unauthorized use, sale or transfer are assessed separately. [1][2][9]

Two plus two years for retirees from abroad

For retirees from abroad who meet the conditions, and for foreign retirees from outside Türkiye who hold a residence permit in Türkiye, a further two-year period may be given without the vehicle being sent out of the country, if they apply in the last three months before the end of the first two-year period. The total period can thus reach four years. [3]

Accepted retirement document

The document must be linked to employment and issued by the public social security institution of the country concerned. Old-age, widow/orphan pensions that are not linked to employment, private insurance and individual pension documents are not accepted for this special facility. The document must have a certified Turkish translation. [3]

After four years

After a total of four years have ended, the vehicle must be taken out of the country. To benefit again, the person must meet the residence-abroad requirement once more, and the vehicle must also have been abroad for 185 uninterrupted days. [1][3]

Import of a means of transport free of charge (bedelsiz ithalat)

Important: Free-of-charge import does not mean that the vehicle is free or entirely tax-free. Under the general rule there is an exemption only from customs duty; ÖTV and VAT are collected. For vehicles passing by inheritance, an exemption from ÖTV and VAT may also apply in addition to the customs duty. [4]

Who may benefit?

• Turkish citizens who, after residing abroad for at least 24 months, finally transfer their place of residence to Türkiye,
• Public officials returning from a permanent assignment abroad,
• Persons who acquire Turkish citizenship and finally transfer their place of residence to Türkiye,
• In the event of the death of a person resident abroad, natural-person heirs residing in Türkiye. [4]

Blue Card holders, persons who became citizens through marriage, and persons who have not finally transferred their place of residence to Türkiye cannot benefit from this right. Retiring from abroad does not by itself give a right to free-of-charge import.

Conditions required of the vehicle

• The vehicle must have been registered in the name of the entitled person or the deceased at least six months before the date giving rise to the right.
• It must not be older than three years, counting the registration year and the model year.
• A commercial vehicle cannot be brought.
• A family unit may bring one each of the special motorized or non-motorized vehicle types.
• The right may, as a rule, be used once every five years. [4]

Taxes and the restriction on sale

Although the customs duty is exempt, ÖTV and VAT are paid. In the official statement, VAT is shown as 20% on the total of the CIF value and the ÖTV. The vehicle cannot be sold, rented, lent or offered as security without customs permission before one year has passed from import. [4][8]

Places and periods of application

Applications are made to the Ankara Gar, İstanbul Yeşilköy, İzmir Passenger Terminal and Gebze Customs Directorates. In final return, public service and citizenship, there are, as a rule, six-month periods; in inheritance, a 24-month period from the certificate of inheritance. The specific starting date should be calculated on the basis of the document. [4]

Permanent import by the normal route and a Turkish plate

If a vehicle bought from abroad is to be used continuously with a Turkish plate, the regime of release for free circulation applies. An invoice and transport alone are not sufficient.

Import of used vehicles is subject to permission

The goods to be imported should in principle be new and unused. For a used or refurbished vehicle, the permission of the General Directorate of Imports, the relevant TPS document and a technical/economic assessment specific to the vehicle come into question. It is not possible to “pay the tax and bring in any second-hand vehicle.” [5]

GTİP, origin and customs value

Taxes and permits are determined not by the make/model name of the vehicle but by its GTİP. Origin and the country of dispatch may not be the same. The customs value includes the sale price, freight, insurance and statutory adjustments. A wrong GTİP, an incomplete value or an incorrect declaration of origin creates the risk of additional assessments, penalties and a smuggling investigation. [6][9]

Customs duty and additional financial obligation

Customs duty varies according to the GTİP, origin and preferential trade documents. For certain passenger cars from countries other than the EU and those with a free trade agreement, the additional financial obligation is set at the higher of the following amounts: for conventional and standard hybrid vehicles, 25% or at least USD 6,000; for plug-in hybrids, 30% or at least USD 7,000; for electric cars, 30% or at least USD 8,500. In a specific transaction, the GTİP, origin, exceptions and the date of entry into force must be confirmed separately. [7]

ÖTV and VAT

ÖTV rates and bases vary according to engine type, engine capacity/power, GTİP and the current base. The official list (II) dated July 31, 2026 should be used; the old 2024 tables should not be used. VAT and other financial burdens are also calculated according to the customs value and the tax elements. [8]

Technical conformity and registration

Product safety inspection, type approval, individual vehicle conformity, emissions and safety equipment are examined under the Ministry of Industry and Technology, TSE and the relevant technical legislation. Completion of customs does not by itself mean that traffic registration will definitely be made.

Cost items in permanent import

• Sale price, freight and insurance,
• Customs duty and additional financial obligation,
• ÖTV and VAT,
• Used goods permits,
• Technical conformity, testing and registration,
• Customs brokerage, translation, notary and legal review.

Import specific to persons with disabilities

Import of a vehicle for a person with a disability is a customs regime separate from the general ÖTV exemption in Türkiye. Before the vehicle is brought to Türkiye, a commission approval must be obtained at the competent customs office. [10]

Conditions on the person, the equipment and the vehicle

An orthopedic disability and special equipment suited to the disability are required. The equipment must have been fitted before the vehicle enters Türkiye; an automatic transmission alone is not sufficient. For vehicles to be driven by the person themselves, an internal-combustion car up to 1600 cc or an electric car not exceeding 160 kW; for persons who cannot drive themselves, certain minibuses and vehicles with a lift/ramp system may come into question. The vehicle must not be older than three years, counting the registration year and the model year. [10]

The 2026 monetary limit and application

For certain vehicles within heading 87.03, a limit of TL 2,873,900 applies for 2026. Applications are made through the e-Devlet “Disabled Vehicle Import System.” The Ankara Gar, Yeşilköy, İzmir Passenger Terminal, Gebze, Malatya, Rize and Mersin Customs Directorates are competent. [10]

Objection to a customs penalty and litigation

Administrative objection

Under Article 242 of the Customs Law No. 4458, an objection against customs duties, penalties and administrative decisions is made within 15 days of notification to a higher authority, or, if there is no higher authority, to the same authority. The possibility of settlement is assessed separately according to the type of decision. [9]

Action before the tax court

Following rejection of the objection, an action is, as a rule, filed before the tax court within 30 days. In the decision of the 7th Chamber of the Council of State (Danıştay), E. 2023/1907, K. 2025/1150, the dismissal of the action as out of time, because the 30-day period had been missed, was upheld. [11]

Points to be checked in the review of the merits

• Whether the act was established lawfully and with concrete evidence,
• Whether the penalty was directed at the right person,
• The authority of the customs administration that took the action,
• The customs value and the calculation of the penalty,
• Notification, defense and reasoning,
• Documents of force majeure and unforeseen circumstances.

In the decision of the 3rd Tax Chamber of the İzmir Regional Administrative Court (İzmir BİM 3. Vergi Dava Dairesi), E. 2019/2744, K. 2020/95, the court gave weight to the absence of any finding that, while the owner was out of the country for a short time and the vehicle was parked, a person who was not entitled had driven it, and stated that a violation of the regime cannot be accepted merely because the owner left without giving an undertaking. [12]

Checklist before purchase

As to the person

• Where is the person’s genuine place of residence?
• How many days were spent abroad in the last 365 days?
• Is there a status of retirement, employment, study or final return?
• Will the owner, an attorney-in-fact, or a company shareholder/employee bring the vehicle?
• Who will use it in Türkiye?

As to the vehicle

• In whose name and in which country is the vehicle registered?
• What are the first registration/model year?
• What are the GTİP, engine type/power and origin?
• Is there a pledge, financing, leasing or company record?
• Are technical conformity and registration possible in Türkiye?

As to cost

• Will the tax refund in the seller’s country really be obtainable?
• How much are freight, insurance, port and storage costs?
• What are the customs duty, additional financial obligation, ÖTV and VAT?
• What would be the cost of sending the vehicle back if permission or conformity cannot be obtained?

The most common misconceptions

Conclusion

In bringing a vehicle from abroad, the most important decision is not buying the vehicle but choosing the customs regime that suits the person’s status and the purpose for which the vehicle will be used. A decision made without examining residence, vehicle registration, user authority, period, taxes, technical conformity and transfer restrictions together may result in the vehicle remaining at customs or in the total cost exceeding the market value.

When a penalty or a seizure measure is encountered, the date of notification, the 15-day administrative objection and the subsequent time limit for filing suit should be calculated immediately.

Frequently Asked Questions

Can a person living in Türkiye buy a car from Georgia and use it for two years?

No. The tourist facilities cannot be used without genuine residence abroad and the 185-day requirement.

Must the 185 days be consecutive?

No. The days spent abroad within the last 365 days may be in separate parts; genuine residence is also required.

Can a spouse living in Türkiye drive the vehicle?

Only in a genuine emergency, while the permit holder is in the vehicle and for the duration of the emergency.

Can a friend living abroad drive while the vehicle’s owner is beside them?

Yes. If the permit holder is in the vehicle, another person resident abroad may drive.

Can one leave by plane and leave the vehicle in Türkiye?

Yes; however, an undertaking must be given to customs or to YPTİ, or the vehicle must be placed under supervision.

Can a rental vehicle be brought?

Yes. The period cannot exceed the maximum period determined according to the rental agreement and the person’s status.

Can a company vehicle stay for 730 days?

No. If a vehicle registered in the name of a legal entity abroad is brought in by power of attorney, at most 90 days are, as a rule, given.

Can a retiree keep the vehicle for four years?

A person who meets the conditions may apply in the last three months of the first two years and obtain a further two years.

Is free-of-charge import tax-free?

No. In general ÖTV and VAT are paid; the inheritance exemption is different.

Can a used car be imported permanently?

In some cases, yes; however, because of the permit, GTİP, origin and technical conformity, it is not applicable to every vehicle.

Can a right-hand-drive vehicle be brought temporarily?

There is no general prohibition in the customs legislation; traffic, insurance and technical conditions are examined separately.

How is an overstay penalty challenged?

A customs objection is made within 15 days of notification and, following rejection, an action before the tax court is, as a rule, filed within 30 days.

Official Sources and Case Law

1 — Ministry of Trade (Ticaret Bakanlığı), Vehicles Accompanying Passengers (Yolcu Beraberi Taşıtlar). Link

2 — Ministry of Trade (Ticaret Bakanlığı), Passenger Guide to Foreign-Plated Land Vehicles (Yabancı Plakalı Kara Taşıtları Yolcu Rehberi). Link

3 — Ministry of Trade (Ticaret Bakanlığı), FAQ on Retirees from Abroad (Yurt Dışından Emekliler SSS). Link

4 — Ministry of Trade (Ticaret Bakanlığı), Import of a Means of Transport Free of Charge (Bedelsiz Nakil Vasıtası İthali). Link

5 — Ministry of Trade (Ticaret Bakanlığı), Import of Used or Refurbished Goods (Kullanılmış veya Yenileştirilmiş Eşya İthalatı). Link

6 — Ministry of Trade (Ticaret Bakanlığı), 2026 Import Regime (2026 Yılı İthalat Rejimi). Link

7 — Ministry of Trade (Ticaret Bakanlığı), Additional Financial Obligations in the Import of Cars (Otomobil İthalatında Ek Mali Yükümlülükler). Link

8 — Revenue Administration (Gelir İdaresi Başkanlığı), ÖTV List No. (II), July 31, 2026. Link

9 — Ministry of Trade (Ticaret Bakanlığı), Customs Law and Legislation (Gümrük Kanunu ve Mevzuat). Link

10 — Ministry of Trade (Ticaret Bakanlığı), Exemptions Granted to Persons with Disabilities (Engelli Kişilere Tanınan Muafiyetler). Link

11 — Council of State (Danıştay) 7th Chamber, E. 2023/1907, K. 2025/1150, dated March 13, 2025. Link

12 — 3rd Tax Chamber of the İzmir Regional Administrative Court (İzmir BİM 3. Vergi Dava Dairesi), E. 2019/2744, K. 2020/95, dated January 24, 2020. Link