ARTICLE · 21 AUGUST 2017

New Duty Free Shops Regulation Introduced

Pekin Bayar Mizrahi (in alliance with Norton Rose Fulbright)

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The Regulation on Duty Free Shops ("Regulation") was published in the Official Gazette dated 08.08.2017 and numbered 30148 and abolished the preceding Regulation on Duty Free Shops.

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The Regulation on Duty Free Shops ("Regulation") was published in the Official Gazette dated 08.08.2017 and numbered 30148 and abolished the preceding Regulation on Duty Free Shops. The Regulation will enter into force within 30 days following its publication date.

The following are some of the important items the Regulation sets forth:

The Regulation lists the requirements to open duty free shops and warehouses (as defined within the scope of the Regulation) as well as the areas such may be located at. The minimum paid-up capital of companies wishing to obtain a permit to open duty free shops and warehouses is increased to TL 1,000,000. The required simple average of the accrued income tax for the past five years is increased to TL 50,000.

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