The Inward Processing Regime (IPR) is an export incentive system, and the process is outlined below:

Processes of the Inward Processing Regime (IPR)

  • 1. Creating the DYS Registration

    • Beneficiaries and users first complete their definitions and authorizations within the DYS (Support Management System).

  • 2. Project Decision Making

    • Details are determined regarding which raw materials must be imported for production, their costs, usage rates, and the specifics of the product to be exported.

  • 3. Submission of the IPA Application

    • To obtain an Inward Processing Authorization (IPA), an application is submitted electronically to the Ministry of Trade via the DYS.

  • 4. Import Process

    • The import of raw materials to be used for production is carried out.

    • Within the framework of the Inward Processing Regime, Customs Duties, Special Consumption Tax (SCT), VAT, and Resource Utilization Support Fund (RUSF) are not paid, or payment is made to be reclaimed later.

  • 5. Production Process

    • Production is carried out by processing the imported raw materials (or equivalent goods).

    • Attention is also paid to wastage and by-products.

  • 6. Export Process

    • Products manufactured under the Inward Processing Regime are exported.

  • 7. Closing the Inward Processing Authorization

    • The application to close the authorization must be made within the required period.

    • Guarantees are reclaimed after the authorization is closed.