Inward Processing Authorization Certificate (DİİB)
The Inward Processing Regime allows raw materials, intermediate goods and packaging used in the manufacture of export products to be imported without paying customs duty or VAT. The key to this right is the Inward Processing Authorization Certificate (DİİB) issued by the Ministry of Trade.
- Authority
- Ministry of Trade
- Legal basis
- Inward Processing Regime legislation
- Outcome
- DİİB — duty and tax relief on imported inputs, against an export commitment
The certificate is granted against an export commitment: imported inputs must be processed and exported within the certificate period, and the commitment account must be duly closed. UBC Consulting manages this entire cycle — from application to closure — on your company’s behalf.
Who needs it?
- Manufacturer-exporters sourcing the inputs of their export products (raw materials, intermediates, packaging) from abroad
- Manufacturers seeking price competitiveness by removing the tax burden on input costs
- Companies looking for professional support with the extension, revision or commitment-closure procedures of an existing DİİB
How the process works
Feasibility & project design
We design the certificate project around your capacity report, production process and wastage rates, building the import–export balance correctly.
Application
We prepare the application file electronically and finalise it with the Ministry of Trade.
Certificate management
We monitor import realisations throughout the certificate period and file revisions and extension requests on time when needed.
Export realisations
We make sure exports are correctly attributed to the certificate and keep the commitment account continuously up to date.
Commitment closure
At the end of the certificate period, we prepare the closure file and ensure the commitment is closed without issues.
What UBC Consulting provides
Managed well, a DİİB is a powerful cost advantage; managed poorly, it can end with exempted taxes being reclaimed with interest. Our expertise is precisely in managing that difference.
With more than 10,000 completed procedures behind us, we act with foresight at every step — project design, revision timing, the closure file — and resolve risks before they become problems.
We reflect changes in your production and export plans onto the certificate in good time, never allowing a commitment shortfall to build up.
Frequently asked questions
Which taxes does a DİİB provide relief from?
It provides conditional relief on the import of inputs used in export production — primarily customs duty and VAT. Imports are made against a security deposit.
What is commitment closure, and why is it critical?
It is the procedure of documenting, at the end of the certificate period, that imported inputs were used in exported products. If closure is not completed properly, the exemptions are voided: taxes are collected with default interest and penalties apply.
Can the certificate period be extended?
Extensions and revisions are possible under the conditions set out in the legislation. A revision filed at the right time is the most effective way to prevent commitment risk — we handle this monitoring for you.
Can inputs be sourced domestically under the certificate?
Yes — inputs can also be procured domestically without VAT under the certificate. Where it suits your project, we build this option into the design as well.
Let’s talk about your processes
Let’s explore together how you can move faster through your foreign-trade procedures.