Russian Federation [FPP conclusion under Presidential Decree 193] → Japan (refine) → Turkey (Türkiye) · Exchange trade, bank and retail sale

حيث تبدأ البضاعة

• Exchange-rate-linked export duty on gold

  0% (average USD/RUB below 80), 4% (80-85), 4.5% (85-90), 5.5% (90-95), 7% (95 and above) of the customs value

  نص القانونالمبلغ غير مؤكد

  • Government Decree 1538 of 21.09.2023, para 1; Decree 532 of 25.04.2024, para 1

• Export duty on gold-bearing concentrates

  Same exchange-rate-linked bands (0-7%) as Decree 1538 para 1 - group 26 (except 2609 00 000 0) is in the list, which covers precious-metal ores and concentrates (HS 2616) Precious-metal ores and concentrates (HS 2616) exported outside the EAEU

  نص القانونالمبلغ غير مؤكد

  • Government Decree 1538 of 21.09.2023, para 1, para 1

• Mineral extraction tax (NDPI) on gold

  6.0% (art. 342(2)(5): "концентратов и других полупродуктов, содержащих в себе один или несколько драгоценных металлов"), times the rent coefficient KRENTA = 1 for these minerals (art. 342⁸(3)(2)) and the territory coefficient Ktd (art. 342(2²)) Gold-bearing semi-products at the end of the extraction operations (dore/ligature gold, placer and native gold, concentrates)

  نص القانونالمبلغ غير مؤكد

  • Tax Code Part Two, ch. 26, arts. 337(2)(13), 340(5), 342(2)(5), 342⁸(3)(2)

• NDPI surcharge on gold (2024)

  RUB 78,000 per kg of gold contained in the extracted semi-product (КДРМ = VДРМ x 78 000) Tax periods beginning 1 June - 31 December 2024; gold in semi-products under art. 337(2)(13) extracted on licensed plots

  نص القانونالمبلغ غير مؤكد

  • Federal Law 96-FZ of 22.04.2024, art. 1(7), adding Tax Code art. 343(21), art. 343(21) (2024 wording)

• NDPI surcharge on gold from 2025

  КДРМ = 0.1 x (ЦЗ / 1000 - 61 000) x VДРМ x Р: 10% of the excess of the month's average world gold price in USD per kg (ЦЗ is USD per tonne, art. 342¹⁰(1)) over USD 61,000 per kg, times the kg of gold contained, times the month's average USD/RUB rate

  نص القانونالمبلغ غير مؤكد

  • Tax Code art. 343(21) as restated by Federal Law 176-FZ of 12.07.2024, art. 343(21)

• FPP state control of every import from and export to non-EAEU states of goods in tables 1 and 3 of section 2.10 (41-FZ art. 26²; Decree 1137 para 19(b)): the whole batch is presented (for ores and concentrates, HS 2616, the documents only) and controlled within 5 working days; checks of the batch a…

  نص القانون

  • EEC Board Decision 30, Annex 14, Annex 2 (Rules) paras 3, 4, 7, 8, 10; Presidential Decree 1137 paras 19, 19¹, Rules paras 3, 10

• From 1 May 2026 export from Russia of refined gold in bars with a total weight over 100 g by individuals, legal entities and entrepreneurs is prohibited, except (a) to EAEU member states through the international airports Moscow (Vnukovo), Moscow (Domodedovo), Moscow (Sheremetyevo) and Vladivostok (…

  Total weight over 100 g

  نص القانونالمبلغ غير مؤكد

  • Presidential Decree 193 of 25.03.2026; Government Decree 450 of 23.04.2026, para 2, para 4

• Purchase and sale of precious metals (and jewellery and scrap) of RUB 1,000,000 or more is subject to mandatory control and reported to Rosfinmonitoring by the seller within 3 working days; individuals buying jewellery up to RUB 60,000 (RUB 400,000 with a personalised e-payment means) are not identi…

  RUB 1,000,000

  نص القانونالمبلغ غير مؤكد

  • Law 115-FZ, art. 6(1)(4) sixth paragraph; art. 7(1.4-2)

• Only listed refiners, Goznak and credit organisations may sell refined (investment) bars to individuals, and retailers only bars received on commission or agency from them; buy-back dealers and pawnshops may pass bars bought from individuals only to refiners. Deals between individuals in precious me…

  نص القانون

  • Government Decree 604 of 15.05.2024 (Rules paras 3-4, 8); 41-FZ art. 22(6), Rules para 4

• No gold-specific cash-payment limit was found. The RUB 1,000,000 mandatory-control threshold applies whatever the means of payment.

  غير مؤكَّد

• Export to non-EAEU states of goods in tables 1 and 2 of section 2.10 of the EAEU Single List (table 1 includes refined gold in bars, plates, powder and granules, unique and non-refinable nuggets, other unwrought gold incl. dore, scrap, ores and concentrates) requires a licence issued by Minpromtorg …

  نص القانون

  • Presidential Decree 1137 (Regulation paras 4, 22, 23); EEC Board Decision 30, Annex 14 para 5; Minfin Order 10n, paras 4, 22, 23

• Residents must receive export proceeds on their accounts in authorised banks (173-FZ art. 19(1)(1)). Under art. 19(8) this does not apply to contracts priced or payable in foreign currency, except for goods listed there; the list includes HS 7101-7103 and 7112 but not 7108 (gold). Where art. 19 appl…

  نص القانون

  • Federal Law 173-FZ art. 19; Presidential Decrees 79 (para 2) and 430, art. 19(1), (8)

• Traceability: participants must record precious-metal operations in GIIS DMDK, with UINs and electronic accompanying documents between participants; refiners report receipt and shipment of metal in any form.

  نص القانون

  • 41-FZ art. 12², art. 20(2); Government Decree 270 of 26.02.2021, art. 12²

• Refined metal in standard form must, before it enters circulation, be offered by a purchase proposal to the State Fund institution under Minfin and to the authority of the mining region (where a regional fund exists) - for the next year by 31 December, with an additional proposal within 10 working d…

  نص القانون

  • Federal Law 41-FZ, art. 2(5), art. 20(4)-(5)

• LBMA suspended six Russian refiners on 7 Mar 2022; their bars produced from that date are not Good Delivery; Russian bars already in loco London/Swiss before then remain Good Delivery, with clearing banks attesting conformity.

  معيار

• Mined and produced precious metals (except nuggets) must, after the necessary processing, go for refining to organisations on the Government list (41-FZ art. 20(1)); only listed organisations may refine (art. 4(4)); the refining agreement's mandatory terms and the refiner's reporting duties are set …

  نص القانون

  • Federal Law 41-FZ, art. 20(1)

• Switzerland: purchase, import, transit and transport into and through Switzerland of gold under Annex 26 (includes HS 7108) originating in Russia and exported from Russia after 4 August 2022 are prohibited (Art. 14d(1)); the same applies to such gold processed in a third country (Art. 14d(2)) and, s…

  نص القانون

  • Swiss Ukraine Ordinance SR 946.231.176.72 (Stand 21.09.2026), Art. 14d

• EU: it is prohibited to purchase, import or transfer, directly or indirectly, gold listed in Annex XXVI (HS 7108; 7112 91 gold waste and scrap; ex 7118 90 gold coins) that originates in Russia and was exported from Russia into the Union or to any third country after 22 July 2022 (art. 3o(1)); the sa…

  نص القانون

  • Regulation (EU) 833/2014 as amended by 2022/1269, art. 3o

• Japan: import of precious metals originating in Russia and shipped from Russia on or after 1 August 2022 requires the Minister of Finance's permission under FEFTA art. 19(2) (MOF Notice No 443 of 2006 as amended 25 July 2022, item 4); the government announced it on 5 July 2022 as an import ban.

  نص القانون

  • MOF Notice No 443 of 2006 as amended 25 Jul 2022, item 4

• UK: import of gold originating in Russia and exported from Russia on or after 21 July 2022 is prohibited (reg 46Z11, Chapter 4J inserted by SI 2022/850, in force 21 Jul 2022), with prohibitions on acquisition with intent to import, supply and delivery, technical assistance, financial services and br…

  نص القانون

  • Russia (Sanctions) (EU Exit) Regulations 2019, regs 46Z11-46Z16, 46Z16A-46Z16C

• US: import of gold of Russian Federation origin is prohibited from 28 Jun 2022, except gold located outside Russia before that date (OFAC determination under E.O. 14068 s. 1(a)(i)(A), amended version of 22 Dec 2023). U.S. persons may not deal with the Central Bank, the National Wealth Fund or the Mi…

  نص القانون

  • E.O. 14068 and the OFAC determination; E.O. 14024 as amended by E.O. 14114, E.O. 14068 s. 1(a)(i)(A); E.O. 14024 s. 11

    “the importation into the United States of … products of Russian Federation origin”

• Temporary ban from 1 June to 30 November 2026 on export from Russia of precious-metal waste and scrap (HS 7112) and electrical and electronic waste used mainly to recover precious metals (8549 21 000 0, 8549 29 000 0), with exceptions for samples of up to 500 g per batch exported by listed refiners …

  نص القانون

  • Government Decree 558 of 16.05.2026, para 1

• Legal entities, entrepreneurs and artist-jewellers operating with precious metals must be on the FPP special register kept in GIIS DMDK; those that should be registered and are not may not carry out operations (41-FZ art. 13¹(2)). Registration within 30 calendar days of state registration (Rules pa…

  نص القانون

  • 41-FZ art. 13¹; Government Decree 1052 (Rules paras 2, 5), art. 13¹

• Precious metals and products from them are transported by air, sea, inland water, rail or specialised equipped road vehicles under armed escort; raw materials with less than 1% gold (or 5% silver), jewellery, investment metals (within a weight limit set by the Government) and some other items may mo…

  نص القانون

  • Federal Law 41-FZ, art. 29(3)

في الطريق

Doré bar - unstamped → 999.9 kilobar

• Consumption tax on domestic sales of gold

  10% Sales of bars and scrap inside Japan, including dealer buy-back from the public

  نص القانونالمبلغ غير مؤكد

  • Consumption Tax Act; Local Tax Act, CTA Arts. 4(1), 5(1), 29(i); Local Tax Act Art. 72-83

• Export exemption (zero rate)

  0% Gold exported from Japan with export permit as proof

  نص القانونالمبلغ غير مؤكد

  • Consumption Tax Act, Art. 7(1)(i), 7(2)

• High-value asset rule for gold purchases

  n/a (restricts small-business exemption and simplified taxation) A business buying or importing gold/platinum bullion, gold/platinum coins or gold/platinum products priced by weight for 2 million yen or more (tax-exclusive) in a taxable period: no small-business exemption and no simplified taxation from the next period for about three years

  نص القانون

  • Consumption Tax Act; CTA Order; CTA Regulations, CTA Arts. 12-4(3), 37(3)(v); Order Art. 25-5(4); Regulations Art. 11-3

• Import consumption tax (national 7.8% + local 2.2%)

  10% All gold imports, cargo or carried, any state

  نص القانونالمبلغ غير مؤكد

  • Consumption Tax Act; Local Tax Act, CTA Arts. 4(2), 5(2), 28(4), 29(i); Local Tax Act Art. 72-83

• Customs duty on gold (HS 7108)

  Free: basic rate 無税 and WTO rate (無税); every EPA column 無税 (temporary, GSP and LDC columns blank) Gold powder, unwrought, semi-manufactured and monetary gold

  إرشاد رسميالمبلغ غير مؤكد

  • Customs Tariff Act and applied tariff schedule (2026-04-01), heading 71.08

• Precious-metals dealers are specified business operators: verification at the time of transaction for sale contracts over 2 million yen, whatever the means of payment; verification records kept 7 years; transaction records (7 years) for sales over 2 million yen paid in cash; suspicious transaction r…

  Sale contract price over 2 million yen (verification); over 2 million yen and paid in cash (transaction record)

  نص القانونالمبلغ غير مؤكد

  • APTCP Arts. 2(2)(xliii), 4, 6, 7, 8; Enforcement Order Arts. 7(1)(vi), 15(1)(iii)(c); Regulations Art. 22(iv)

• Customs emergency reinforcement from 28 Nov 2024 after a 2024 resurgence: detection equipment, more thorough passenger and cargo inspection, stricter penalty handling.

  إرشاد رسمي

• Further measures announced at the special meeting of 27 Nov 2025: intelligence-led import inspection with high-performance equipment; physical checks of exports against fictitious exports and handling of gold of unknown provenance; confiscation by notice disposition for unpermitted imports (the firs…

  إرشاد رسمي

• No input tax credit for purchases the buyer knew were smuggled (1 Apr 2019) or bought tax-free by tourists (1 Apr 2024); gold/platinum bullion purchases need the seller's ID copy (1 Oct 2019). This removes the dealer's tax benefit from buying smuggled gold.

  نص القانون

  • Consumption Tax Act Art. 30(11)-(12); CTA Order Art. 50(2); CTA Regulations Art. 15-7

• OSE deliverable gold: 1,000 g bars of 99.99% minimum, smooth surface, stamped with an exchange-designated trade name or trademark and the fineness, held in an OSE-designated warehouse (Tokyo). Brands are admitted only if LBMA-accredited, with 5 years of operation, average output of 5 t a year and 2 …

  إرشاد رسمي

  • OSE Gold Standard Futures specification and delivery procedures

• Any gold carried into Japan must be declared on the passenger declaration (question on gold bullion or products). Gold bullion of 90%+ gold content over 1 kg in total carried on the person, inbound or outbound, needs the written Declaration of Carrying of Means of Payment etc. (customs declaration a…

  Any quantity (passenger declaration); over 1 kg of gold bullion with 90%+ gold content, carried (written declaration)

  نص القانونالمبلغ غير مؤكد

  • FEFTA Art. 19(3); FE Order Art. 8-2(1)(ii); FX Ordinance Art. 10; Customs Act Art. 67; Customs Act Order Arts. 58-59

• Buyer of gold bullion files a payment record with the tax office naming the seller (with My Number), which makes buy-back sales traceable.

  Consideration over 2 million yen (ITA Order Art. 350-7)

  نص القانونالمبلغ غير مؤكد

  • Income Tax Act Arts. 224-6, 225(1)(xiv); ITA Order Art. 350-7

• Import of precious metals of Russian origin (gold bullion, gold alloy bullion, non-circulating gold coins and other articles mainly of gold) shipped from Russia on or after 1 Aug 2022 needs the Minister of Finance's permission, applied for at customs; introduced and administered as an import ban. Tr…

  نص القانون

  • FEFTA Art. 19(2); Foreign Exchange Order Art. 8; MOF Notice No. 443 of 2006 item 4 (amended 25 Jul 2022), Notice item 4

• Export of precious metals to Russia needs the Minister of Finance's permission (from 5 Apr 2022), as does any precious-metal export to North Korea or import of North-Korean-origin or -shipped precious metals; travellers' personal effects excepted. MOF guidance defines gold bullion for this purpose a…

  نص القانون

  • FEFTA Art. 19(2); Foreign Exchange Order Art. 8; MOF Notice No. 443 of 2006 items 1 and 3, Notice items 1, 3

• Serial-numbered gold (bars stamped with refiner mark, serial number, fineness and weight) is declared under its own statistical code (import 7108.12-010 from 1 Apr 2026; export 7108.12-100 from 1 Aug 2026) and the invoice or packing list listing the serial numbers is submitted; customs may check the…

  إرشاد رسمي

  • Customs notices of March and July 2026

• Unpermitted import or export, or a false declaration: up to 5 years' imprisonment (拘禁刑) and/or a fine of up to 10 million yen, or up to five times the goods' value where that exceeds 10 million yen (Customs Act Art. 111(1)); before April 2018 the Customs Act fine cap was 5 million yen (MOF, No…

  نص القانون

  • Customs Act Arts. 110, 111; Consumption Tax Act Art. 64; FEFTA Art. 71

• Until 31 Oct 2026: gold and platinum bullion cannot be sold tax-free to visitors, being excluded from tax-free goods as "not for ordinary daily use" (CTA Order Art. 18(2)(i)). Replaced from 1 Nov 2026 by jp.ctl-tax-free-shop-2026.

  نص القانون

  • CTA Art. 8; CTA Order Art. 18(2)(i)

• From 1 Nov 2026 tax-free sales to visitors become a refund system (the shop is exempt only once customs confirms export within 90 days and it holds the customs confirmation), and gold and platinum bullion and gold and platinum coins are named as goods excluded from tax-free sale. Supersedes jp.ctl-t…

  نص القانون

  • CTA Art. 8(1)-(5) as amended by Act No. 13 of 2025; CTA Regulations Art. 6 (from 1 Nov 2026), CTA Art. 8; Regulations Art. 6

حيث تصل البضاعة

• Customs duty on unwrought gold (HS 7108)

  0% statutory rate (kanuni vergi haddi) for all HS 7108 lines in the 2026 tariff schedule; applied rate not read Unwrought gold imported by the Central Bank or intermediaries

  نص القانونالمبلغ غير مؤكد

  • Türk Gümrük Tarife Cetveli 2026 (CK 10781), column 4, page 430; Decree 32 Art 7(2)(a), Tariff schedule 7108.11-7108.20

• VAT on gold bullion (import, delivery to the exchange, transfers between members, deliveries)

  Exempt Deliveries of gold bullion (külçe altın) and the import of bullion

  نص القانونالمبلغ غير مؤكد

  • VAT Law 3065, Art 17(4)(g) (delivery); Art 16(1)(a) (import of goods whose delivery is exempt)

• Borsa Istanbul membership and market fees

  Membership: entrance 520,000 TL, Precious Metals Market operation 2,100,000 TL, annual 75,000 TL (2026). Trading: exchange share on gold 1 bps between different members, 4 bps where buyer and seller are the same; custody of gold 1 bps; withdrawal of standard gold 2 bps, non-standard gold 2 bps; transfer without trade 2 bps

  إرشاد رسميالمبلغ غير مؤكد

  • Borsa İstanbul Ücretlendirme Tablosu (KMKTP section; 1.5 membership fees)

• Dealers in precious metals, stones and jewellery and precious-metals intermediaries are obliged parties: identification before the transaction (any amount in a continuing relationship, 185,000 TL or more otherwise), STR to MASAK within 10 business days at any amount, records kept 8 years. FATF (2019…

  نص القانون

  • Law No. 5549 Arts 2(1)(d), 3, 4, 8; ROM Arts 4(1)(k),(m), 5, 28, 46, ROM Art 4(1)(k), 5(1), 28(2), 46

• Collections and payments above 30,000 TL by taxpayers - and, since 18 Oct 2024, by non-taxpayers buying from them, e.g. a consumer buying gold from a jeweller - must go through a bank, payment institution or PTT; each party is fined separately for a breach. This is the general Tax Procedure Law rule…

  30,000 TL

  نص القانونالمبلغ غير مؤكد

  • VUK General Communiqué No. 459, s. 4.1, 4.2(f), 4.2(h), 5

• In Türkiye only banks, licensed refineries, precious-metals intermediaries, authorised institutions and Ministry of Trade-authorised jewellery businesses may buy and sell standard unwrought and printed precious metals; non-standard unwrought metal may not be sold to resident individuals other than …

  نص القانون

  • Decree 32 Art 7(4)(a)-(f); Kuyum Ticareti Yönetmeliği Art 5, Decree 32 Art 7(4)(b)-(c)

• Export proceeds must be brought to Türkiye through the intermediary bank within 180 days of actual export; until 31 Jan 2027 at least 35% of proceeds tied to an İBKB or DAB are sold to the bank and on to the CBRT (earlier: 40% from Jan 2022, 30% from June 2024, 25% from March 2025, 35% from May 20…

  180 days; 35% surrender

  نص القانونالمبلغ غير مؤكد

  • Decree 32 Art 8; Tebliğ 2018-32/48 Art 3(1); TCMB Export Circular Art 4, Ek Madde 1-3, Geçici Madde 2-4, Tebliğ 2018-32/48 Art 3(1); Circular Geçici Madde 4

• Only the CBRT and Ministry-licensed precious-metals intermediary institutions (Borsa İstanbul members) may import standard and non-standard unwrought precious metals, and they must deliver them to Borsa İstanbul within 3 business days; under inward processing, standard metal is also imported only …

  3 business days

  نص القانونالمبلغ غير مؤكد

  • Decree No. 32; Tebliğ 2008-32/34, Decree 32 Art 7(2)(b)-(d); Tebliğ 2008-32/34 Art 6(8)

• Unwrought precious metals may be imported only cash-in-advance, against goods, or free of payment - the last only for inward processing, capital contribution, or offset against export proceeds; payment documents go to the exchange (cash-in-advance by the declaration closing date; against goods withi…

  نص القانون

  • Tebliğ 2008-32/34 Art 6(6)-(7); Regulation of 2007 Art 12/A(4)-(7), Tebliğ 2008-32/34 Art 6(6)-(7)

• Quota on unwrought gold imports of 12 tonnes a month from 7 Aug 2023, introduced because of the rise in imports and its effect on the trade and payments balances (Ministry letter). From April 2024 part of it goes to Ziraat Bankası and Vakıf Katılım to supply authorised jewellers. Press reports g…

  12 tonnes per month

  إرشاد رسميالمبلغ غير مؤكد

  • Ministry quota decision under Tebliğ 2008-32/34 Art 6(11) and Regulation of 2007 Art 24

• KMTS: every standard unwrought bar (except granulated silver) and printed product made by a Turkish refinery carries a Mint security label with a unique code and is recorded in KMTS; stock movements are recorded at the time of movement against dispatch notes; products not registered cannot be sold. …

  نص القانون

  • Tebliğ 2023/1 Art 17, 18(21); Tebliğ 2026/1; KMTS procedures s. 5, 7, Tebliğ 2023/1 Art 17(2)-(4)

• Acting without the required Ministry permission (e.g. as a Precious Metals Market member or a refinery) is fined 50,000-250,000 TL with a one-month closure of the premises; unauthorised export or import of precious metals is fined half to twice their value unless it is a smuggling offence; failing t…

  نص القانون

  • Law 1567 Arts 3-4, Art 3

• Imports of non-standard unwrought precious metal (doré, scrap, granules below standard) must present a Mint assay report to customs; only the Mint may issue it, except that private assay-house reports may be accepted for inward-processing imports up to 5 kg.

  نص القانون

  • Tebliğ 2008-32/34 Art 6(3), Art 6(3)

• Until 31 Dec 2026, processed gold (jewellery etc.) may be imported only against goods, by deferred letter of credit or by acceptance credit (free of payment only as the Ministry determines); for processed precious metals generally six payment methods are allowed.

  نص القانون

  • Tebliğ 2008-32/34 Art 6(12) and Geçici Madde 2 (added by Tebliğ 2025-32/76); Decree 32 Art 7(7)(a) as amended by CK 10039, Geçici Madde 2

• Standard gold is at least 995/1000. Imported standard bars (outside inward processing) must come from refineries on the Borsa İstanbul Refinery List and bear their mark; only standard metal made by the Mint, Ministry-licensed refineries and listed foreign refineries may be traded domestically. Fore…

  995/1000 minimum for gold

  نص القانونالمبلغ غير مؤكد

  • Decree 32 Art 2(j), 7(4)(a); Tebliğ 2008-32/34 Art 6(4); Tebliğ 2023/1 Art 13(6)-(7), Tebliğ 2008-32/34 Art 6(4)

• Intermediaries and Turkish refineries prepare a yearly supply-chain compliance report (by end of March) and have it audited by an authorised independent firm giving reasonable assurance (report by end of June), published and sent to the Ministry and the exchange. Without it, or with an adverse or di…

  نص القانون

  • Tebliğ 2023/1 Arts 16, 18; Regulation of 2007 Arts 16, 21(6); Directive on the Responsible Supply Chain Assurance Engagement Arts 33-34; Procedure s. 3.7, Tebliğ 2023/1 Art 16(4), (7); Regulation Art 16(2)-(3)

• US secondary-sanctions exposure: in Oct 2019 the US DOJ indicted state-owned Halkbank over a scheme (c. 2012-2016) in which Iranian oil and gas proceeds held at the bank were used to buy gold for Iran, or gold not exported to Iran, and fake food/medicine transactions, moving about USD 20 bn; the US …

  مصدر ثانوي

• The CBRT, and if it does not use it the Mint, has a pre-emption right on precious metals produced from domestic ore; the CBRT does not use it for ore gold below 1 kg.

  نص القانون

  • Tebliğ 2023/1 Art 14(3); Procedure 31.PRO.11 s. 9.3, Tebliğ 2023/1 Art 14(3)

• Travellers may bring in and take out non-commercial jewellery of precious metals and stones worth up to USD 15,000; taking out more requires that it was declared on entry or bought in Türkiye. Unwrought gold may only be imported through the licensed channel.

  USD 15,000

  نص القانونالمبلغ غير مؤكد

  • Decree No. 32, Art. 7(5)

    “Yolcular, beraberlerindeki kendilerine ait değeri 15.000 ABD dolarını aşmayan ve ticari amaç taşımayan ziynet eşyası niteliğinde kıymetli madenlerden ve taşlardan yapılmış eşyaları yurda getirebilirler ve yurtdışına çıkarabilirler.”

العودة إلى بلد المنشأ: عائدات التصدير