DOCUMENTARY

In certain import shipments, the importers, send the goods to the name of the bank, by indicating the bank of the buyer as consignee. In such shipments the original ATR, invoice and all documents requested to be issued and sent to the buyer are not sent together with the goods but through the banks. These are named documentary shipments. As the goods arrive for delivery, these are not delivered unless a written confirmation issued by the bank confirming payment, is taken.

CUSTOM IMPORTATION DECLARATION

The document approved by the Importers Union and the importing custom directorate, covering all data in regard to the products to be carried to all countries.

POSITION FILE

The file covering all details about the consignor, consignee and the goods, the invoice, bill of lading, ordino, ATR/Certificate of Origin etc. documents, and on which the position number is indicated.

BILL OF LADING (CMR) INSTRUCTION

Covers data like the name and address of the exporting company, name and address of the importing company, delivery location of the goods, loading location, date, the kind of the goods, packing and amount of packets, gross weight, form of delivery and vehicle plate number. These are issued according to the agreement between the consignor and the consignee. These are prepared by the exporting company, the custom representative of the exporting company or the manufacturer, and submitted to the carrier.

BILL OF LADING

Bill of lading is a document indicating that the goods have been received by the carrier for carriage. With this document the rights and liabilities on the load arising from the carriage passes to the carrier. Therefore carriage, receipt and delivery conditions are included in the bill of lading. This document having legal characteristics is submitted to the seller after being approved by the buyer.

FREIGHT PREPAID

This is an international term indicating that the freight will be paid by the exporter.

FREIGHT

International carriage fee.

MOVEMENT CERTIFICATES


ATR-Movement Certificate

As a requirement of the unification treaty between Turkey and EU, products entitled to freely circulate in Turkey are entitled to freely circulate in EU countries as well. No tax excluding VAT is payable in the exportation of these industrial products from Turkey to EU countries (except the anti-damping tax applied time by time). Moreover the agricultural products and processed agricultural products entitled to freely circulate in Turkey benefit from certain privileges in EU countries. The documents which provide free circulation in EU countries to industrial products entitled to freely circulate in Turkey or which provide certain privileges to Turkish originated products during exportation to EU countries are named ATR certificates. ATR certificates are issued by the companies, approved by the Commerce Chambers and endorsed by the custom directorates of the importing countries. According to the simplified procedure, companies under the "statute of approved exporter" my endorse their own ATR certificates.

In importation to Turkey of industrial products which freely circulate in EU countries or products which benefit from certain privileges, if these products are imported with an ATR certificate issued by any EU Country, no tax is being collected at Turkish customs except VAT, or the required privileges are being provided.

EUR 1 - Movement Certificate

The function of EUR-1 Movement Certificate is the same as the ATR Certificate. EUR-1 certificates are being used at the following commercial transactions:
   - Trade between EFTA countries and Turkey,
   - Trade of products in regard to the Free Trade Treaty
     covering (European Coal Steel Union) products, between
     Turkey and EU countries
   - Trade with countries with which Free Trade Treaties have
      been executed.

INF-2 Certificate

This a certificate providing custom tax exemption for Turkish goods which freely circulate and which are included in the final exportation products, in transactions of first sending the goods freely circulating in Turkey to a third country for processing and then exporting these to EU countries. These certificates are issued and endorsed by the custom directorates in Turkey. If the goods which freely circulate in EU Customs area are first exported for processing to a third country and then intended to be imported to Turkey, in case these do circulate with INF-2 certificates issued and endorsed by EU countries, then Custom Tax is not applicable for products with EU origin covered by the processed products; i.e. Custom Tax is only applicable for the value added in the third countries.

CERTIFICATE OF ORIGIN

According to the principles adopted by GATT, there are similar origin rules applicable in member countries of World Trade Organisation. The countries need to know the origin of the goods during importation from each other, because during importation products are being subject to different transactions based on their origin. The certificates showing the origin of the goods in international trade are named Certificate of Origin. For the goods exported from Turkey these certificates are being issued by the companies and being endorsed by the Trade Chambers. Some countries require the Certificate of Origin to be endorsed by their consulates. If the goods to be imported to Turkey will be loaded at the port of a third country or at a free zone, then it is obligatory that the Certificate of Origin should be endorsed by the related Turkish Consulate.

Data required to be present on the Certificate of Origin are as follows:
   - Consignor - Consignee - The kind and features of the
     goods - Packing - Amount of Boxes - Marks on and
     numbers of the boxes
   - The net and gross weight of the goods - Unit price of the
     goods - Value of the Goods (FOB, CF, CFR, etc.) - The
     name of the vehicle the goods have been loaded and
     departure date
   - Loading port or loading site - If the goods are deemed to
     be in Turkish origin due to any modification in Turkey then
     explanations about this matter

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KINDS OF CERTIFICATE OF ORIGIN

Special Certificate of Origin (FORM-A)

According to the GATT principles, this is a kind of certificate of origin required for application of certain preferences applicable by certain countries (especially developed countries) in importation of industrial products from the developing countries, in order to contribute the developments of these. The countries applying certain preferences to developing countries are: USA; Japan, New Zealand, Norway, Switzerland, Canada, Russia, Poland, Czech Republic and Slovakia.

For the goods exported from Turkey, the Special Certificates of Origin are being issued by the companies and are being endorsed by the Commerce Chambers and the local offices of Foreign Trade Undersecretariat.


ABC Form

This is a kind of certificate of origin endorsed only by the Commerce Chambers and used in the exportation of all kinds of products to various countries.


GATT Certificate of Origin

This is a kind of certificate of origin issued according to the Protocol About Commercial Negotiations Among the Developing Countries.

Inspection Certificate-1

This is a document used in the exportation of agricultural products as regulated in and according to the Technical Regulations and Standardisation Regime Decision About Foreign Trade. For exportation of such goods, it has to be documented that these conform the standards adopted by TSE. This documentation is being performed by the Foreign Trade Undersecretariat, Standardisation General Directorate, Foreign Trade Standardisation Inspectors.

Inspection Certificate-2

This is an inspection certificate used in the importation of certain agricultural products as determined in the Technical Regulations and Standardisation in Foreign Trade. Companies intending to import such products are obliged to apply to the Foreign Trade Standardisation Inspectors with a sample of the product and to obtain the Inspection Certificate before importation. This inspection certificate is used in determining whether the goods to be imported conform the standards adopted by TSE. Importation of goods which do not conform the standards adopted by TSE is not permitted.

QUALITY CERTIFICATE

Upon application of the Technical Regulations and Standardisation Rules in Foreign Trade, conformity inspections are being performed in the importation of many industrial products to Turkey. The companies intending to import goods which are subject to conformity inspections, have to evidence that these conform the standards adopted by TSE. These quality certificates are being issued through inspections performed by TSE on the samples before actual importation of the goods. The purpose of the tests and certification is to evidence that the goods to be imported do not have any hazardous affect on the human health, plants and animals, that these are not hazardous on the environment and have no hazardous affect regarding security and public order. Moreover these is the opinion that this certificate is required for the protection of the consumers as well. Importation of goods which do not conform the standards is not permitted.

Conformity certificate is required in the importation of many industrial products. These have been listed in a list enclosed to the Bulletin About Technical Regulations and Standardisation in Foreign Trade and these are regarded as goods importation of which are subject to compulsory standardisation. The importation of few textile and ready-to wear products are subject to compulsory standardisation. cotton yarn, cotton corded velvet, hose, electric blankets are the most important items. Moreover importation of many colorants and chemicals used in textile industry are subject to standardisation.

Conformity certificates are not required in the importation of companies which already have TS-ISO-9000 Certificates, AQAP, GMP (Good Manufacturing Practises) Certificate or Sufficient Production Certificate. Moreover conformity certificates are not required for goods which are temporarily imported to Turkey according to the process permission certificates and which will be re-exported after processing.
It is required that the companies intending to import any products, should first check whether these products are subject to the compulsory standard inspection, and if so, to check the standards of TSE in regard to the related products and thus to check whether they may face any difficulties during importation.

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Phytosanitary Certificate

This is a certificate used in the exportation of plants and vegetable products, and is an internationally valid certificate required for the exportation of the goods from the Turkish customs and importation at the customs of the importing country. This certificate is being used to evidence that the exported goods are free of all kinds of diseases and hazardous substances and are convenient for consumption. Phytosanitary Certificates are being issued by the Agricultural Quarantine Institute or the province directorates of Agricultural and Rural Affairs Ministry, based on the samples submitted to them.
   - Veterinary Certificate
   - Helal Certificate
   - Radiation Certificate
   - Boycott/Black List Certificate


Consular Invoice

These are invoices on which the unit price and the value of the goods at the country of origin are being endorsed by the consulates of the countries where the goods will be sent. The invoices to be endorsed will be obtained from the consulates of the importing country. The reason of this application is to eliminate tax evasion in the importing country by indicating the value of the goods under actual values.

Legalized/Certified Invoice

The invoices issued by the exporter to the foreign importer are certified through consularisation at the consulates of the importing countries. The base purpose here is to avoid from the doubts of the importing country on tax collecting.

CARRIAGE DOCUMENTS

In international trade, goods are being sent from one country to another country or countries. It is required to determine the responsibilities and liabilities of the shipper and the carrier. These are determined by the carriage documents. Therefore the carriage documents must have the following features:
   - These should be issued and executed by the carrier or its agency.
   - The shipment date of the goods must be indicated. This date is important in determining the submission of the collecting documents to the bank, commence of the validity of the insurance, and in determining whether the damage and loss risks of the goods are on the seller or the buyer.
   - Carriage documents must be clean.
   - i.e. it should not cover any statement that the packaging of the goods loaded were out of order, or that the goods had any leak etc. Carriage documents covering such statements are named "dirty".
   - Carriage documents must not be stale. i.e.
   - These should reach the buyer in due time.
   - These should be submitted to the bank in due time.
   - The carriage documents should not have any note for any notice. i.e.
   - The consignee or those acting on behalf of the consignee should be indicated in the "notify" section.
   - It should not be indicted in the sea bill of lading that the goods have loaded on the deck.
   - Certain carriage documents need to be issued in an original set covering more than one original. In such cases the number of each original has to be indicated (like 1/3, 2/3, 3/3).
   - It has to be indicated on the document whether the freight has been paid.

KINDS OF CARRIAGE DOCUMENTS

1 - Marine bill of lading, Ocean bill of lading, Bill of lading.
This has 3 kinds based on kind of transfer:
     - Straight Bill of Lading
     - Order Bill of Lading
     - Bearer Bill of Lading

This has 2 kinds based on ship loading:
     - Received for Shipment Bill of Lading
     - On Board Bill of Lading

Bills of Lading having special features:
     - Through Bill of Lading
     - Carriages like Land + Sea, Sea + Land, Land + Sea +
       Land are indicated in one Bill of Lading.
     - Combined Transport Bill of Lading
     - Container Bill of Lading
     - Liner Bill of Lading
     - Short Form, Blank Back Bill of Lading
     - Tanker Bill of Lading
     - Non-Negotiable Bill of Lading
     - Charter Party Bill of Lading
     - Mate's Receipt
2 - Air-Waybill-Aws
3 - Rail Consignment Note
4 - Rdad Waybill/Cmr Consignment Note

INSURANCE DOCUMENTS

Insurance Policy

This is a document protecting the beneficiary against risks which may occur during shipment of the goods from one point to another point. There are two main parties in an insurance policy: These are, the insurer (insurance company) and the insured (the party which has procured the insurance to be made or bear the insurance policy through endorsement).

An insurance policy must cover the below items for reliability:
     - The insurer
     - The insured
     - The beneficiary
     - Subject of the insurance
     - The Carrier company
     - The carrying vehicle
     - Period of carriage

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