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黄金

土耳其

核查于 2026-09-29 · 版本 r2 · 取代版本 r1 · 已审核

以研究形式发布的公开法律与官方指引，不构成法律、税务或金融建议。

研究内容本身以英文撰写。标题和标签已翻译，调查结果和引文未翻译。

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精炼中心交易中心过境消费市场

Unwrought gold enters only through the Central Bank or Ministry-licensed precious-metals intermediary institutions that are Borsa İstanbul members (Decree 32 Art 7(2)(b)); a customs declaration suffices and the import regime is not applied (Art 7(2)(a)). Each import is notified to the exchange at least 1 business day before the customs declaration closes (Regulation Art 12/A(1)); payment only cash-in-advance, against goods or with waiver (Tebliğ 2008-32/34 Art 6(6)). Metal must reach the Borsa İstanbul vault within 3 business days and its first domestic sale is made there (Decree 32 Art 7(2)(b), 7(6)); standard bars must come from refineries on the Borsa İstanbul list (Tebliğ 2008-32/34 Art 6(4)). Inward-processing imports are not delivered to the exchange but notified in writing. Bullion deliveries are VAT-exempt (KDV Law Art 17(4)(g)). A Ministry quota of 12 t a month has applied since 7 Aug 2023 (Ministry letter; the quota decision itself is not published). Turkish refineries need a Ministry licence per metal (Tebliğ 2023/1) and register every bar in the Mint's KMTS; domestic ore gold is refined in a listed Turkish refinery and delivered to the exchange within 7 business days, subject to a CBRT (then Mint) pre-emption right (Tebliğ 2023/1 Art 14). Dealers and intermediaries are MASAK obliged parties; payments above 30,000 TL go through banks (VUK Communiqué 459). Export is free (Decree 32 Art 7(1)); the main sanctions exposure is US Iran sanctions (Halkbank).

本页的可信程度

  • 法律原文 72
  • 官方指引 24
  • 标准 3
  • 二手资料 8
  • 未记录可信度等级 10
  • 研究备注 35
  • 无法访问 1
  • 未记录 3
  • 文本 2
  • 未说明 2

监管机构

  • Banking Regulation and Supervision Agency (BDDK)

    Banking licences; rules for banks' precious-metals trading and gold accounts

    网站
    https://www.bddk.org.tr
    未记录可信度等级

  • Borsa Istanbul A.Ş. - Precious Metals and Diamond Market

    The only market through which imported unwrought gold enters the domestic market; membership, refinery list, bar standards, clearing house for metal, custody vault, responsible supply chain rules

    网站
    https://www.borsaistanbul.com
    未记录可信度等级

  • General Directorate of Mint and Stamp Printing House (Darphane)

    Sole issuer of assay reports for imports of non-standard unwrought metal (Tebliğ 2008-32/34 Art 6(3)); operates KMTS and its security labels (Tebliğ 2023/1 Art 17(2)); second holder of the pre-emption right on ore gold (Tebliğ 2023/1 Art 14(3)); Borsa İstanbul member (Regulation Art 11(3))

    网站
    https://www.darphane.gov.tr
    未记录可信度等级

  • Revenue Administration (Gelir İdaresi Başkanlığı)

    VAT (Law 3065) and Tax Procedure Law, including the bank-channel threshold for collections and payments (VUK General Communiqué 459)

    网站
    https://www.gib.gov.tr
    未记录可信度等级

  • Ministry of Treasury and Finance (Hazine ve Maliye Bakanlığı), General Directorate of Financial Markets and Foreign Exchange

    Decree 32 and its communiqués; licenses precious-metals intermediary institutions (Law 1567 Art 4(1)(b); Regulation of 2007 Arts 6-9) and refineries (Law 1567 Art 4(1)(c); Tebliğ 2023/1 Arts 7-8); may restrict unwrought-metal imports by period, quantity, person, transaction and origin (Tebliğ 2008-32/34 Art 6(11)); runs the unwrought-gold import quota (since 7 Aug 2023); approves digital precious metals (Tebliğ 2026/1)

    网站
    https://www.hmb.gov.tr
    未记录可信度等级

  • LBMA (London Bullion Market Association)

    Good Delivery listing of two Turkish refiners; Incident Review Process (private standard, not Turkish law)

    未记录可信度等级

  • General Directorate of Mining and Petroleum Affairs (Maden ve Petrol İşleri Genel Müdürlüğü)

    Mining licences and the state royalty (Devlet hakkı) under Mining Law 3213 Art 14; receives mining companies' ore-production notifications annually via Borsa İstanbul

    网站
    https://www.mapeg.gov.tr
    未记录可信度等级

  • Financial Crimes Investigation Board (MASAK)

    AML/CFT supervision and FIU under Law 5549; precious metals/stones/jewellery dealers and precious-metals intermediaries are obliged parties (ROM Art 4(1)(k),(m))

    网站
    https://masak.hmb.gov.tr
    未记录可信度等级无法访问

  • Central Bank of the Republic of Türkiye (TCMB)

    May import unwrought gold itself (Decree 32 Art 7(2)(b)); first pre-emption right on precious metals produced from domestic ore (Tebliğ 2023/1 Art 14(3)); Borsa İstanbul member (Regulation Art 11(3)); export-proceeds circular (İhracat Genelgesi)

    网站
    https://www.tcmb.gov.tr
    未记录可信度等级

  • Ministry of Trade (Ticaret Bakanlığı) - customs administration and Directorate General of Domestic Trade

    Customs (import/export declarations; inward processing (DİR) permits under Decree 32 Art 7(2)(a)); jewellers' authorisation certificates (Kuyum Ticareti Yönetmeliği Art 5); passes quota information to jewellers

    网站
    https://www.ticaret.gov.tr
    未记录可信度等级

法律

  • Law No. 1567 on the Protection of the Value of the Turkish Currency

    Basis of Decree 32 (Art 1); Ministry permission needed to act as a Borsa İstanbul Precious Metals Market member and to refine precious metals (Art 4(1)(b)-(c)); administrative fines, including 50,000-250,000 TL for unlicensed activity and half to twice the value for unauthorised export or import of precious metals (Art 3)

    引用
    RG 25/02/1930 No. 1433; amended by Law 7555 (2025)
    类型
    法案
    法律原文

  • Mining Law No. 3213 (Maden Kanunu)

    Gold is a Group IV(c) mineral (Art 2); state royalty (Devlet hakkı) on the pit-head sale price at the Table (3) rate for gold, 1% to 25% by the London average price band, paid by the end of June each year (Art 14); 40% of the royalty is not collected on gold processed in the producer's own domestic plant (Art 9)

    引用
    RG 15/06/1985 No. 18785; last amended by Law 7554 (2025)
    类型
    法案
    生效日期
    1985-06-15
    法律原文

  • Law No. 5549 on the Prevention of Laundering Proceeds of Crime

    Obliged parties include those trading in precious stones and metals and jewellery (Art 2(1)(d)); identification before the transaction (Art 3); STR (Art 4); retention 8 years (Art 8); administrative and criminal penalties (Arts 13-14)

    引用
    RG 18/10/2006 No. 26323; last amended by Law 7521 (2024)
    类型
    法案
    生效日期
    2006-10-18
    法律原文

  • Regulation on the Procedures and Principles for Banks' Precious-Metals Purchases and Sales

    Banks may trade precious metals traded on precious-metals exchanges or meeting standards set by the Treasury or Borsa İstanbul, Republic coins, and exchange-traded contracts (Art 4(1)); physical gold collected for customers' gold accounts is valued at minimum millesimal values - 0.995 for 24-carat Mint products and 24-carat products of refineries on the Borsa İstanbul list, 0.992 for other 24-carat products (Art 4(2))

    引用
    RG 22/06/2016 No. 29750; in force 01/01/2017 (Art 6); amended RG 10/02/2021 No. 31391 and RG 31/12/2021 No. 31706
    类型
    条例
    生效日期
    2017-01-01
    法律原文

  • Borsa Istanbul Directive on Precious Metals Market and Precious Metals Lending Market

    Refinery list criteria (LBMA/LPPM, or DMCC/IBMA standards), exchange as clearing house for metal, Takasbank for money, vault instructions, delivery of ore-produced metal

    引用
    in force 27/09/2017, rev. 05 of 24/06/2021
    类型
    规则手册
    生效日期
    2017-09-27
    官方指引

    研究备注: [conflict] The directive (rev. 05, 2021) still defines the "Refinery Communiqué" as No. 2006/1, repealed by Tebliğ 2023/1 Art 23; see tr.div-bist-directive-2006-1.

  • Borsa Istanbul Precious Metals and Diamond Market Procedure (31.PRO.11)

    Pre- and post-import notifications, payment methods, 3-business-day delivery, tolerances, bar standards, vault and ELTAS

    引用
    effective 23/12/2021, rev. 16 of 05/08/2026
    类型
    规则手册
    生效日期
    2021-12-23
    官方指引

  • Decree No. 32 on the Protection of the Value of the Turkish Currency (Türk Parası Kıymetini Koruma Hakkında 32 Sayılı Karar, BKK 89/14391)

    Art 2(j): standard unwrought gold is at least 995/1000; Art 7(1) export free; 7(2)(a) customs declaration suffices, import/export regime not applied; 7(2)(b) import only by the CBRT and precious-metals intermediaries, delivery to Borsa İstanbul within 3 business days; 7(2)(c)-(d) inward processing; 7(2)(e)-(f) customs warehouse / free zone notice within 3 business days; 7(4) domestic trade; 7(5) traveller allowance USD 15,000; 7(6) first sale on the exchange; 7(7) Ministry powers; Art 8 export proceeds

    引用
    RG 11/08/1989 No. 20249; Art 7 rewritten by CK 6833 (RG 23/02/2023 No. 32113), amended by CK 9595 (RG 15/03/2025 No. 32842) and CK 10039 (RG 09/07/2025 No. 32951)
    类型
    法令
    生效日期
    1989-08-11
    法律原文

  • Presidential Decision No. 6833 amending Decree No. 32 (Art. 7, precious metals)

    Current wording of Art. 7: import only by TCMB and intermediaries; domestic trade in standard unwrought metal only by the Mint, Ministry-licensed refineries and foreign refineries on the Borsa Istanbul list

    引用
    RG 23/02/2023 no. 32113
    类型
    法令
    生效日期
    2023-02-23
    法律原文

  • Tebliğ No. 2026/1 amending Tebliğ 2023/1 (digital precious metals; KMTS transitional rules)

    Converting unwrought precious metal held 1:1 at the Mint or Borsa İstanbul into intangible digital precious metal transferable between exchange members on a distributed-ledger system, by a central clearing institution under Law 6362, and trading it on the exchange, needs the Ministry's approval (new Art 6(2)-(3)); refineries whose licence applications are pending must produce within KMTS and apply to the Mint for KMTS registration within one month (Geçici Madde 2); already-converted digital metals need Ministry approval to trade (Geçici Madde 3)

    引用
    RG 29/07/2026 No. 33324
    类型
    条例
    生效日期
    2026-07-29
    法律原文

  • Inward Processing Regime Communiqué (İhracat: 2006/12)

    Permits for importing precious metals and stones to be worked and exported (Art 14(1)(b)); imports by the permit holder or its representative (Art 30)

    引用
    RG 20/12/2006; consolidated to RG 17/4/2026 No. 33227
    类型
    条例
    法律原文

  • Value Added Tax Law No. 3065

    Deliveries of gold bullion (külçe altın) are VAT-exempt (Art 17(4)(g)); the import of goods whose delivery is exempt is exempt (Art 16(1)(a)); for gold jewellery and coins the VAT base is the price less the bullion value (Art 23(e))

    引用
    Law 3065, RG 02/11/1984 No. 18563; Art 16(1)(a), Art 17(4)(g), Art 23(e)
    类型
    法案
    生效日期
    1985-01-01
    法律原文

  • Procedures and Principles for the Precious Metals Tracking System (KMTS)

    Every standard unwrought bar and cast product made by a refinery gets a KMTS code and security label; stock movements recorded at the time of movement; sanctions up to licence revocation

    引用
    Darphane procedures under Tebliğ 2023/1 Art 17; file of June 2023 (named "TASLAK")
    类型
    指引
    官方指引

    研究备注: [unconfirmed] The file name ends "TASLAK" (draft) although the text carries no draft marking; whether a final text or the KMTS Kılavuzu changes it is not confirmed (tr.gap-kmts-final).

  • Regulation on Jewellery Trade (Kuyum Ticareti Hakkında Yönetmelik)

    Jewellery trade only by businesses holding a Ministry of Trade authorisation certificate (yetki belgesi) (Art 5); conditions (Art 6); a jewellery business may buy and retail standard unwrought metal and buy non-standard metal as raw material (Art 10(1)(ç),(e)); no custody for others (Art 10(3))

    引用
    RG 14/04/2021 No. 31454; amended RG 24/12/2021 No. 31699, 19/03/2022 No. 31783, 29/04/2026 No. 33238, 24/06/2026 No. 33290
    类型
    条例
    生效日期
    2021-04-14
    法律原文

  • Ministry of Treasury and Finance quota on unwrought gold imports (from 7 Aug 2023)

    12 tonnes a month in total from 07.08.2023, as the Ministry states in its own letter; from April 2024 part of it is allocated to Ziraat Bankası and Vakıf Katılım to supply authorised jewellers. Legal power: Tebliğ 2008-32/34 Art 6(11) and Regulation of 2007 Art 24 (Ministry may restrict unwrought imports by period, quantity, person and transaction)

    类型
    其他
    生效日期
    2023-08-07
    官方指引

    研究备注: [not-read] The quota decision of Aug 2023 is not published; only the Ministry letter relayed by ATO (April 2024) is held. [unconfirmed] The monthly tonnage and allocation in force in Sept 2026. [summary] Allocation shares and the October 2025 inward-processing measures come from press reports (tr.gap-quota-instrument).

  • Regulation on Measures for the Prevention of Laundering Proceeds of Crime and the Financing of Terrorism (ROM)

    Obliged parties include precious metal/stone/jewellery dealers and intermediaries (Art 4(1)(k)) and precious-metals intermediary institutions (Art 4(1)(m)); identification at any amount for a continuing relationship and at 185,000 TL or more for occasional transactions (Art 5(1)); STR within 10 business days (Art 28(2)); retention 8 years (Art 46)

    引用
    in force 01/04/2008; last amended RG 13/02/2026
    类型
    条例
    生效日期
    2008-04-01
    法律原文

  • Communiqué No. 2008-32/34 under Decree 32

    Art 6: assay report of the Mint for non-standard imports (6(3)); imported standard bars must come from Borsa İstanbul-listed refineries and bear their mark (6(4)); unwrought imports only cash-in-advance, against goods or free of payment (6(6)-(7)); non-intermediaries may import up to 40 kg of standard gold per import under inward processing (6(8)-(9)); Ministry may restrict imports (6(11)); payment methods for processed metals (6(12)) and, until 31/12/2026, processed gold only against goods, deferred L/C or acceptance credit (Geçici Madde 2)

    引用
    RG 28/02/2008 No. 26801; last amended by Tebliğ 2025-32/76 (RG 09/07/2025 No. 32951)
    类型
    条例
    生效日期
    2008-02-28
    法律原文

  • Communiqué on Precious Metal Standards and Refineries (Kıymetli Maden Standartları ve Rafinerileri Hakkında Tebliğ, No. 2023/1)

    Bar standards and markings (Art 4); refinery establishment and operating licences per metal (Arts 7-8); Borsa İstanbul refinery list conditions (Art 13); domestic ore gold refined in a listed Turkish refinery and delivered to the exchange within 7 business days, CBRT then Mint pre-emption (Art 14); supply-chain and assurance reports (Art 16); KMTS registration and records (Art 17); sanctions (Art 18)

    引用
    RG 23/02/2023 No. 32113; amended RG 10/03/2023 No. 32128, 02/03/2024 No. 32477 and Tebliğ 2026/1 (RG 29/07/2026 No. 33324); repealed Tebliğ 2006/1 (Art 23)
    类型
    条例
    生效日期
    2023-02-23
    法律原文

  • Tax Procedure Law General Communiqué No. 459 (Vergi Usul Kanunu Genel Tebliği, Sıra No: 459)

    Collections and payments above 30,000 TL by those covered - including non-taxpayers buying from them - must go through banks, payment institutions or PTT (section 4.1); transactions of Borsa İstanbul Precious Metals Market participants within their activity (4.2(f)) and dealings with foreigners/non-residents (4.2(h)) are outside it

    引用
    RG 24/12/2015 No. 29572; threshold 30,000 TL set by RG 30/11/2024 No. 32738; non-taxpayers brought in by RG 18/10/2024 No. 32696
    类型
    通函
    生效日期
    2016-01-01
    法律原文

  • Law No. 6415 on the Prevention of the Financing of Terrorism

    UN Security Council 1267/1988/1989/2253 asset freezes applied by Presidential decision published in the Resmî Gazete and applied without delay (Art 5); foreign requests (Art 6)

    引用
    RG 16/02/2013 No. 28561
    类型
    法案
    生效日期
    2013-02-16
    法律原文

  • Law No. 7262 on the Prevention of the Financing of the Proliferation of Weapons of Mass Destruction

    Implements UN Security Council proliferation-financing sanctions (Arts 1-3); penalties (Art 5)

    类型
    法案
    法律原文

  • Borsa Istanbul Directive on the Responsible Supply Chain Assurance Engagement

    Annual independent assurance of members and Turkish listed refineries; reports by end of June to the Ministry and the exchange; licence cancellation or delisting on failure

    引用
    rev. 1, 02/06/2021
    类型
    规则手册
    生效日期
    2021-06-02
    官方指引

  • Customs circular 2023/16 on precious-metal imports under inward-processing permits (as amended by 2024/2)

    For HS 71.08, 7112.91, 7113.19.00.00.11/.12 under DİR permits (Tebliğ 2006/12 Art 14(1)(b)): permit before import (except 7113.19); TPS application and on-site check of first-time applicants; monthly import cap = 10% of the previous 12 months' exports under such permits, not above one month of certified capacity; first-time applicants 5% (first 6 months) then 10% of capacity for the permit period; no new permit while older permits are open; 40 kg per permit for non-intermediaries; declaration details

    引用
    Ticaret Bakanlığı Gümrükler GM, 27/12/2023 (in force 01.01.2024); amended 25/1/2024
    类型
    通函
    生效日期
    2024-01-01
    官方指引

  • Regulation on the operating principles of precious-metals exchange intermediaries and the establishment of precious-metals brokerage houses (Kıymetli Madenler Borsası Aracı Kuruluşlarının Faaliyet Esasları ile Kıymetli Madenler Aracı Kurumlarının Kuruluşu Hakkında Yönetmelik)

    Who may be an intermediary and capital (8 million TL, Arts 4, 9); Ministry operating licence then Borsa İstanbul membership within 60 days (Arts 7, 11); import notification, payment methods and documents (Art 12/A); KYC under Law 5549 (Art 18); records 5 years (Art 14); supply-chain report by end March and assurance report by end June (Art 16), licence cancellation on failure (Art 21(6)); Ministry may restrict imports (Art 24)

    引用
    RG 21/05/2007 No. 26528; last amended RG 31/12/2025 No. 33124
    类型
    条例
    生效日期
    2007-05-21
    法律原文

  • Central Bank Export Circular (İhracat Genelgesi)

    Implements Tebliğ 2018-32/48: 180-day repatriation (Art 4); offset of intermediated unwrought precious-metal imports (Art 21(14)); until 31/01/2027 at least 35% of proceeds tied to an İBKB or DAB are sold to the bank and on to the CBRT (Geçici Madde 4)

    引用
    TCMB, consolidated; Geçici Madde 4 in force from 01/11/2025
    类型
    通函
    官方指引

  • Communiqué No. 2018-32/48 on export proceeds (İhracat Bedelleri Hakkında)

    Export proceeds are brought to Türkiye through the intermediary bank within 180 days of actual export (Art 3(1)); offset of intermediated unwrought precious-metal imports against export proceeds (Art 7(5)); bank issues the İhracat Bedeli Kabul Belgesi (Art 8(2))

    引用
    RG 04/09/2018 No. 30525; last amended RG 21/02/2021 No. 31402
    类型
    条例
    生效日期
    2018-09-04
    法律原文未记录

土耳其涉及黄金的法律

来自法律库：标注了该商品的法律及其来源。它们不是研究结论；以上各部分才是。

Hazine ve Maliye Bakanlığı (Finansal Piyasalar ve Kambiyo Genel Müdürlüğü) letter to the Ticaret Bakanlığı (İç Ticaret Genel Müdürlüğü): “İşlenmemiş Altın İthalatı”

其他 · Sayı: E-12327942-254.99-3009490 (official letter, e-signed; marked HİZMETE ÖZEL and ACELE). Not published in the Resmî Gazete · Ministry of Treasury and Finance, General Directorate of Financial Markets and Foreign Exchange (signed Serdar ÜLKER, Bakan a. Genel Müdür Yardımcısı V.)

Bankaların Kıymetli Maden Alım Satımına İlişkin Usul ve Esaslar Hakkında Yönetmelik (Regulation on Banks’ Purchases and Sales of Precious Metals) — consolidated

条例 · Resmî Gazete 22.06.2016 No. 29750 (mevzuat.gov.tr Kurum ve Kuruluş Yönetmeliği No. 22598) · Bankacılık Düzenleme ve Denetleme Kurumu (BDDK)

Borsa İstanbul Directive on Internal Control System and Due-Diligence Principles of Precious Metals Intermediary Institutions and Refineries (31.YON.04)

命令 · Borsa İstanbul document code 31.YON.04, revision 1. Not published in the Resmî Gazete; Borsa İstanbul internal instrument (English translation; the cover states the Turkish original prevails) · Borsa İstanbul A.Ş. Board of Directors

Borsa İstanbul Due Diligence Directive on Responsible Supply Chain of Precious Metals (31.YÖN.03)

命令 · Borsa İstanbul document code 31.YÖN.03. Not published in the Resmî Gazete; Borsa İstanbul internal instrument (English translation; the cover states the Turkish original prevails) · Borsa İstanbul A.Ş. Board of Directors

Borsa İstanbul Due Diligence Guideline on Responsible Supply Chain of Precious Metals

其他 · No code on cover. Not published in the Resmî Gazete; Borsa İstanbul internal instrument (English translation; the cover states the Turkish original prevails) · Borsa İstanbul A.Ş.

Borsa İstanbul Precious Metal Import Table

其他 · No number; guidance table (not a legal instrument) · Borsa İstanbul A.Ş.

Borsa İstanbul A.Ş. Regulation on Principles of Exchange Activities Relating to Precious Metals and Precious Stones (English translation)

条例 · Original published in the Official Gazette No. 29150 dated 19/10/2014 (as stated on page 1) · Borsa İstanbul A.Ş.

Borsa İstanbul A.Ş. List of Refineries; Bars, Ingots and Granules of Which Can Be Traded in the Precious Metals and Diamond Market

其他 · No number. Refinery list kept by Borsa İstanbul (Tebliğ 2023/1 Art 13 refers to the Exchange list) · Borsa İstanbul A.Ş.

Borsa İstanbul Directive on Precious Metals Market and Precious Metals Lending Market (31.YON.02)

命令 · Borsa İstanbul document code 31.YON.02, revision 05. Not published in the Resmî Gazete; Borsa İstanbul internal instrument (English translation; the cover states the Turkish original prevails) · Borsa İstanbul A.Ş. Board of Directors (prepared by the Precious Metals and Diamond Market Directorate)

General Regulation Concerning the Foundation and Operation Principles of Precious Metals Exchange (English translation)

条例 · Original: Resmî Gazete 3.04.1993 No. 21541; amended RG 25.07.1997 No. 23060, 25.01.2000 No. 23944, 27.03.2003 No. 25061 (as stated on page 1) · Original issued under Capital Markets Law 2499 Art 40/A (Art 1); English translation published by Borsa İstanbul A.Ş.

Borsa İstanbul — Precious Metals And Diamond Market (web page)

其他 · Web page, not a legal instrument · Borsa İstanbul A.Ş.

Borsa İstanbul Precious Metals and Diamond Market Procedure (31.PRO.11)

指引 · Borsa İstanbul document code 31.PRO.11, version 16. Not published in the Resmî Gazete; Borsa İstanbul internal instrument (English translation; the cover states the Turkish original prevails) · Borsa İstanbul A.Ş. General Manager (prepared by the Precious Metals and Diamond Market Directorate)

Borsa İstanbul Precious Metals Market Membership Guide

指引 · No number; guidance document (marked HİZMETE ÖZEL on each page). Not a legal instrument · Borsa İstanbul A.Ş., Precious Metals and Diamond Market Operation Department

Kıymetli Maden Takip Sistemi Uygulamasına İlişkin Usul ve Esaslar (Procedures and Principles for the Precious Metals Tracking System, KMTS)

指引 · No number; issued under Art. 17 of Tebliğ No. 2023/1 (RG 23.02.2023 No. 32113) · Darphane ve Damga Matbaası Genel Müdürlüğü (State Mint), Hazine ve Maliye Bakanlığı

Istanbul Gold Refinery (IGR) – Incident Review Process Invoked

其他 · No number; LBMA news notice. Not a legal instrument (industry standard body) · LBMA (London Bullion Market Association)

Kıymetli Maden Standartları ve Rafinerileri Hakkında Tebliğ (Tebliğ No: 2023/1) (Communiqué No. 2023/1 on Precious Metal Standards and Refineries) — consolidated text as of 2 March 2024

标准 · Tebliğ No. 2023/1; Resmî Gazete 23.02.2023 No. 32113 · Hazine ve Maliye Bakanlığı (Ministry of Treasury and Finance)

程序

Borsa Istanbul vault custody and customs-warehouse storage

适用情形: Metal is held in Turkey

  1. 保管

    Hold metal in the Borsa Istanbul custody vault under a custody vault agreement, allocated or (where allowed) unallocated; the exchange is clearing house for metal

    执行方
    Borsa Istanbul Precious Metals and Diamond Market (clearing house for metal, custody vault)
    对方
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    官方指引

    法律依据: Directive on Precious Metals Market Art 47; Regulation of 2007 Art 13(1)(e), Directive Art 47(1)

  2. 保管

    Move metal between accounts, or convert it, by ELTAS instruction

    执行方
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    官方指引

    法律依据: Directive on Precious Metals Market

  3. 海关

    If unwrought metal from abroad is placed in a customs warehouse (only by the CBRT or an intermediary in its own name) or brought into a free zone instead of being released for free circulation, notify Borsa İstanbul in writing within 3 business days (Annex-39 form)

    执行方
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    法律原文

    法律依据: Decree 32 Art 7(2)(e)-(f); Procedure 31.PRO.11 s. 2.2 (Annex-39), Art 7(2)(e)-(f)

Import of unwrought gold through a Borsa Istanbul member

适用情形: Turkey receives bars or doré from abroad for the domestic market

渠道: Quota import by a precious-metals intermediary or bank (Decree 32 Art. 7(2)(b))

  1. 尽职调查

    Run know-your-counterparty and responsible-supply checks on the foreign supplier and the metal (zero tolerance); imported standard bars (other than under inward processing) must come from a refinery on the Borsa İstanbul Refinery List and bear its seal, name or emblem

    执行方
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    所需
    Ministry operating licence - precious-metals intermediary institution (Faaliyet İzin Belgesi)
    法律原文

    法律依据: Tebliğ 2008-32/34 Art 6(4); Procedure 31.PRO.11 s. 2.2.2, 2.2.6.1, Tebliğ 2008-32/34 Art 6(4)

  2. 许可

    Confirm the month's import quota allocation covers the shipment

    执行方
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    官方指引未记录

    法律依据: Ministry quota (from 07.08.2023) under Tebliğ 2008-32/34 Art 6(11) and Regulation of 2007 Art 24

    研究备注: [not-read] The quota decision is not published; the Ministry letter held (April 2024) states the 12 t monthly quota from 07.08.2023. [summary] How the allocation is checked at import, and the exclusion of inward-processing imports, come from press and a customs broker.

  3. 海关

    Notify the exchange via the Single Window System (TPS) with the Pre-importation Notification Form (Annex-3) at least 1 business day before the closing date of the customs declaration (3 business days for import with waiver), stating payment method and purpose; for intermediated imports add the customer's name and identity/tax number and the brokerage contract

    执行方
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    法律原文

    法律依据: Regulation of 2007 Art 12/A(1); Procedure 31.PRO.11 s. 2.2, 2.2.2, 2.2.3.3, Regulation Art 12/A(1)

  4. 付款

    Pay the foreign supplier by one of the permitted methods: cash in advance (payment documents to the exchange before the declaration closes), payment against goods (proof of payment to the exporter within 60 days of the declaration closing) or free of payment (only for inward processing, capital contribution, or offset against export proceeds)

    执行方
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    法律原文

    法律依据: Tebliğ 2008-32/34 Art 6(6)-(7); Regulation of 2007 Art 12/A(4)-(7), Tebliğ 2008-32/34 Art 6(6); Regulation Art 12/A(5)-(6)

  5. 海关

    Clear customs on arrival: the import declaration for unwrought gold is enough and the import regime is not applied; only the CBRT and intermediaries may declare it; intermediated imports show the customer on the declaration; non-standard metal needs a Mint assay report; bullion import is VAT-exempt

    执行方
    Secure logistics carrier / customs broker
    对方
    Customs administration (Ministry of Trade)
    出具
    Turkish customs import declaration (HS 7108)
    法律原文

    法律依据: Decree 32 Art 7(2)(a)-(b); Regulation of 2007 Art 12/A(2); Tebliğ 2008-32/34 Art 6(3); VAT Law Arts 16(1)(a), 17(4)(g), Decree 32 Art 7(2)(a)-(b)

    研究备注: [unconfirmed] No text held requires a certificate of origin for unwrought gold imports; the customs regulation was not read (tr.gap-origin-cert).

  6. 保管

    Deliver all imported standard and non-standard unwrought gold to Borsa Istanbul within 3 business days

    执行方
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    对方
    Borsa Istanbul Precious Metals and Diamond Market (clearing house for metal, custody vault)
    所需
    Turkish customs import declaration (HS 7108)
    法律原文

    法律依据: Decree 32 Art 7(2)(b); Procedure 31.PRO.11 s. 2.2.6-2.2.7, Art 7(2)(b)

  7. 检验

    The exchange checks the metal and documents: information notified via TPS may not differ from the customs declaration by more than 2% in weight or 10% in value, otherwise the metal is returned to the country of origin and the Ministry informed; non-standard metal comes sealed by the Mint with its calibration analysis report

    执行方
    Borsa Istanbul Precious Metals and Diamond Market (clearing house for metal, custody vault)
    所需
    Turkish customs import declaration (HS 7108)
    法律原文

    法律依据: Regulation of 2007 Art 12/A(3); Procedure 31.PRO.11 s. 2.2.2, 2.2.6.2; Tebliğ 2008-32/34 Art 6(3), Regulation Art 12/A(3)

  8. 申报

    For non-standard metal, deliver it to the vault with the Post-import Notification Form (Annex-2) and the Mint report

    执行方
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    官方指引

    法律依据: Procedure 31.PRO.11 s. 2.2.6.2

  9. 定价

    Make the first sale of imported metal on the Borsa Istanbul Precious Metals Market

    执行方
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    法律原文

    法律依据: Decree 32 Art 7(6); Procedure 31.PRO.11 s. 2.2.6, Art 7(6)

Import of unwrought gold under inward processing (DİR) for jewellery exports

适用情形: Turkey imports gold to make jewellery for export

渠道: Inward processing (Dahilde İşleme Rejimi), outside the quota

  1. 许可

    Obtain an inward-processing permit (Tebliğ 2006/12 Art 14(1)(b)) through the Single Window before the gold arrives; first-time applicants and new plants are inspected on site; no new permit while older gold permits are still open

    执行方
    Authorised jewellery business (kuyum işletmesi with a Ministry of Trade yetki belgesi) - manufacturer, exporter or retailer
    法律原文

    法律依据: Decree 32 Art 7(2)(a); Tebliğ 2006/12 Art 14(1)(b); Customs circular 2023/16 items 1-2, 7 (as amended by 2024/2), Decree 32 Art 7(2)(a); Tebliğ 2006/12 Art 14(1)(b)

    研究备注: [not-read] The DİR Decision 2005/8391 is held only in its original 2005 text; the consolidated text in force is not held (tr.gap-dir-regime).

  2. 海关

    Import under the inward-processing permit: standard unwrought metal only through the CBRT or an intermediary (which may import in its own name only as the permit holder), except that residents who are not intermediaries may import up to 40 kg of standard gold per import; non-standard metal may be imported freely with a Mint assay report (private assay houses accepted up to 5 kg); pay with waiver; the monthly amount is capped at 10% of the previous 12 months' exports under gold DİR permits (not above one month of certified capacity), or 5%/10% of capacity for first-time applicants

    执行方
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    对方
    Customs administration (Ministry of Trade)
    出具
    Turkish customs import declaration (HS 7108)
    法律原文

    法律依据: Decree 32 Art 7(2)(c)-(ç); Tebliğ 2008-32/34 Art 6(3), 6(7)(a), 6(8)-(9); Regulation of 2007 Art 12/A(11); Customs circular 2023/16 items 3-4, 8, 10, Decree 32 Art 7(2)(c)-(ç)

    研究备注: [summary] The exclusion from the quota and the October 2025 measures come from press reports of Ministry letters; the letters are not held (tr.gap-quota-instrument).

  3. 申报

    Inform Borsa İstanbul in writing of the inward-processing import, with refinery name and serial numbers and the customs declaration; the metal is not delivered to the exchange

    执行方
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    对方
    Borsa Istanbul Precious Metals and Diamond Market (clearing house for metal, custody vault)
    所需
    Turkish customs import declaration (HS 7108)
    法律原文

    法律依据: Decree 32 Art 7(2)(d); Procedure 31.PRO.11 s. 2.2, Art 7(2)(d)

    研究备注: [conflict] tr.div-dir-notice-period: the Procedure s. 2.2 says 1 business day, the Decree and the exchange's import table 3 business days; the model follows the Decree.

  4. 海关

    Export the jewellery within the commitment period and close the authorisation

    执行方
    Authorised jewellery business (kuyum işletmesi with a Ministry of Trade yetki belgesi) - manufacturer, exporter or retailer
    出具
    Turkish customs export declaration
    二手资料

    研究备注: [not-read] Closing of the inward-processing permit is governed by the DİR Decision and Communiqué, not held; the exchange must be told of the closing within 5 business days (Regulation of 2007 Art 12/A(13)) - see tr.gap-dir-regime.

Withdrawal and export of bars

适用情形: Turkey re-exports bars (e.g. to the UAE or Switzerland)

  1. 保管

    Instruct withdrawal from the Borsa Istanbul vault by ELTAS and pay withdrawal commission

    执行方
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    出具
    KMTS stock entry/exit record (against shipping document)
    官方指引

    法律依据: Procedure 31.PRO.11

  2. 海关

    File the export declaration and ship: export of precious metals is free under the Foreign Trade Regime and the customs declaration is enough (the export regime is not applied, but the exporter may ask for DİR or tax-exemption schemes); products not registered in KMTS may not be sold abroad

    执行方
    Secure logistics carrier / customs broker
    对方
    Customs administration (Ministry of Trade)
    出具
    Turkish customs export declaration
    法律原文

    法律依据: Decree 32 Art 7(1), 7(2)(a); KMTS procedures s. 5.1, Art 7(1), 7(2)(a)

    研究备注: No export licence exists in the texts read. [unconfirmed] Whether customs issue or require a certificate of origin for gold bars (tr.gap-origin-cert).

  3. 尽职调查

    Screen the destination and counterparty for sanctions exposure (US secondary sanctions on Iran; Russian refiners delisted by Borsa Istanbul in March 2022)

    执行方
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    二手资料未记录

    研究备注: [inferred] Screening as a step is risk practice drawn from the Halkbank case and the exchange's delisting of Russian refiners; no Turkish rule read requires sanctions screening of gold counterparties beyond UN lists.

  4. 付款

    Bring the export proceeds to Türkiye through the intermediary bank within 180 days of actual export; the bank issues the İhracat Bedeli Kabul Belgesi, and until 31 Jan 2027 at least 35% of proceeds tied to it are sold to the bank and on to the CBRT

    执行方
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    对方
    Bank that is a Borsa Istanbul Precious Metals Market member
    所需
    Turkish customs export declaration
    出具
    Export Proceeds Acceptance Certificate (İhracat Bedeli Kabul Belgesi, İBKB)
    法律原文未记录

    法律依据: Decree 32 Art 8; Tebliğ 2018-32/48 Arts 3(1), 8(2); TCMB Export Circular Art 4, Geçici Madde 4, Tebliğ 2018-32/48 Art 3(1)

    研究备注: [unconfirmed] The texts read contain no rule excluding or including exports of unwrought gold; Decree 32 Art 7(2)(a) disapplies the export regime but not Art 8. [time-limited] 35% surrender until 31/01/2027 (Geçici Madde 4). Penalty for non-repatriation: 5% of value (Law 1567 Art 3).

Refining, marking and KMTS registration

适用情形: Turkey refines imported doré, scrap or domestic mine output

  1. 尽职调查

    Accept doré, scrap or non-standard metal after supplier KYC and responsible-supply due diligence

    执行方
    Ministry-licensed Turkish refinery on the Borsa Istanbul refinery list (two also LBMA Good Delivery)
    所需
    Refinery Operating Licence (Rafineri Faaliyet İzin Belgesi), per metal
    法律原文

    法律依据: Tebliğ 2023/1 Art 10(2); Law 5549 Art 3; Directive on the Responsible Supply Chain Assurance Engagement, Tebliğ 2023/1 Art 10(2)

  2. 精炼

    Refine to standard (gold at least 995/1000) and cast bars marked with fineness stamp, refinery emblem or stamp and fineness, "GOLD" or "AU", and (above 1 kg) the year or month and year; bars of 10 g or less may carry the serial number on the package; tradable sizes 1-500 g mini bars, 1 kg bars and larger bars

    执行方
    Ministry-licensed Turkish refinery on the Borsa Istanbul refinery list (two also LBMA Good Delivery)
    法律原文

    法律依据: Tebliğ 2023/1 Art 4; Decree 32 Art 2(j)(i); Procedure 31.PRO.11 s. 2.1.1, Tebliğ 2023/1 Art 4(1)-(3)

  3. 申报

    Apply the KMTS security label/mark with its unique code to each standard bar and printed product during production (the labelling area under 24/7 camera recording) and activate the product record in KMTS (producer, date and place, weight, fineness, serial number); products not registered in KMTS cannot be sold

    执行方
    Ministry-licensed Turkish refinery on the Borsa Istanbul refinery list (two also LBMA Good Delivery)
    出具
    KMTS security label/mark and unique KMTS code
    法律原文

    法律依据: Tebliğ 2023/1 Art 17(2), (4); KMTS procedures s. 5.1, 5.4, 5.5.3, Tebliğ 2023/1 Art 17(2)

  4. 申报

    Record each stock entry and exit in KMTS at the moment of movement against the shipping document

    执行方
    Ministry-licensed Turkish refinery on the Borsa Istanbul refinery list (two also LBMA Good Delivery)
    所需
    KMTS security label/mark and unique KMTS code
    出具
    KMTS stock entry/exit record (against shipping document)
    法律原文

    法律依据: Tebliğ 2023/1 Art 17(3); KMTS procedures s. 5(e), Tebliğ 2023/1 Art 17(3)

  5. 申报

    For gold from Turkish mines: refine in a Turkish refinery on the Borsa İstanbul list and deliver the standard gold to the exchange clearing centre within 7 business days of refining, with the ore notification form; the CBRT, and if it does not use it the Mint, has a pre-emption right; the metal is then traded on the exchange

    执行方
    Domestic gold mining company (ore-produced metal)
    对方
    Central Bank of the Republic of Türkiye
    出具
    Borsa İstanbul notification form for precious metals produced from ore (Procedure Annexes 23-26)
    法律原文

    法律依据: Tebliğ 2023/1 Art 14(1)(a), 14(3); Decree 32 Art 7(4)(ğ); Procedure 31.PRO.11 s. 9.2-9.3, Tebliğ 2023/1 Art 14(1)(a), (3)

  6. 申报

    Prepare the supply-chain compliance report by end of March and have it audited (reasonable-assurance independent report) by end of June; publish both and send them to the Ministry and, for listed refineries, to Borsa İstanbul (LBMA-listed refiners may use their LBMA assurance report)

    执行方
    Independent assurance provider (ISAE 3000 responsible supply chain engagement)
    对方
    Ministry-licensed Turkish refinery on the Borsa Istanbul refinery list (two also LBMA Good Delivery)
    出具
    Supply Chain Compliance Report and Independent Assurance Report (reasonable assurance, ISAE 3000 equivalent)
    法律原文

    法律依据: Tebliğ 2023/1 Art 16(4), (7), (9); Directive on the Responsible Supply Chain Assurance Engagement Arts 33-34, Tebliğ 2023/1 Art 16(4), (7)

  7. 税费

    Pay the state royalty (Devlet hakkı) on gold at the Table (3) rate for the period's London average price, on the pit-head sale price, by the end of June; 40% is not collected on gold processed in the producer's own domestic plant

    执行方
    Domestic gold mining company (ore-produced metal)
    法律原文

    法律依据: Mining Law 3213 Arts 9, 14 and Table (3), Art 14; Table (3)

Exchange trade, bank and retail sale

适用情形: Metal is sold in Turkey

  1. 付款

    Trade on the Borsa Istanbul Precious Metals Market; metal settles on the exchange's books, money through Takasbank; settlement T+0 to T+120

    执行方
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    对方
    Bank that is a Borsa Istanbul Precious Metals Market member
    官方指引

    法律依据: Directive on Precious Metals Market

  2. 尽职调查

    Identify the customer and beneficial owner before the transaction (any amount in a continuing relationship; 185,000 TL or more for occasional transactions); banks trade only precious metals traded on exchanges or meeting Treasury/Borsa İstanbul standards, and value physical gold collected for gold accounts at minimum millesimal values (0.995 for 24-carat Mint and listed-refinery products, 0.992 for other 24-carat products)

    执行方
    Bank that is a Borsa Istanbul Precious Metals Market member
    法律原文

    法律依据: Law 5549 Art 3; ROM Art 5(1); BDDK regulation on banks' precious-metals trading Art 4, ROM Art 5(1); BDDK regulation Art 4

  3. 付款

    Sell to the buyer with an invoice; the jeweller must hold a Ministry of Trade authorisation certificate; collections and payments above 30,000 TL (including from non-taxpayer buyers) go through a bank, payment institution or PTT, except with foreigners or non-residents

    执行方
    Authorised jewellery business (kuyum işletmesi with a Ministry of Trade yetki belgesi) - manufacturer, exporter or retailer
    所需
    KMTS security label/mark and unique KMTS code; Jewellery trade authorisation certificate (kuyum ticareti yetki belgesi)
    法律原文

    法律依据: VUK General Communiqué No. 459 s. 4.1, 4.2(h); Kuyum Ticareti Yönetmeliği Art 5, VUK 459 s. 4.1

  4. 申报

    Report suspicious transactions to MASAK on the STR form within 10 business days of the suspicion arising, at any amount, without tipping off; keep documents 8 years

    执行方
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    对方
    MASAK (financial intelligence unit)
    法律原文

    法律依据: Law 5549 Arts 4, 8; ROM Arts 27-29, 46, ROM Art 28(2); Law 5549 Art 8

许可与登记

  • Borsa Istanbul Precious Metals Market membership (bank category)

    Membership approval

    持有人
    Bank that is a Borsa Istanbul Precious Metals Market member
    签发机构
    Borsa Istanbul
    有效期
    ongoing
    官方指引

    法律依据: Borsa Istanbul membership guide

  • Borsa Istanbul Precious Metals Market membership

    Membership approval

    持有人
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    签发机构
    Borsa Istanbul
    有效期
    ongoing, annual fee
    费用
    Current Borsa İstanbul fee schedule (lines approved 18.12.2025): entrance fee 520,000 TL on first membership; Precious Metals Market operation fee 2,100,000 TL on first entry to the market; annual fee 75,000 TL (2026). The undated membership guide shows older amounts (125,000 / 500,000 / 17,000 TL and, in its summary, 62,500 / 250,000 / 8,500 TL).
    官方指引

    法律依据: Regulation of 2007 Art 11; Borsa İstanbul membership guide, Regulation Art 11(1)-(2)

    研究备注: [conflict] The membership guide's figures are superseded by the fee schedule; the model follows the fee schedule (tr.div-bist-fee-figures).

  • Monthly unwrought-gold import quota allocation

    Allocated kilograms for the month

    持有人
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    签发机构
    Ministry of Treasury and Finance (administered with Borsa Istanbul)
    有效期
    monthly
    官方指引未记录

    法律依据: Ministry quota (from 07.08.2023) under Tebliğ 2008-32/34 Art 6(11) and Regulation Art 24

    研究备注: [not-read] Quota decision not published; the 12 t monthly total from 07.08.2023 is stated in the Ministry letter relayed by ATO. [summary] May 2024 split (~33% intermediaries that imported in 2022-23, ~4% new entrants, reserve raised 500 to 510 kg, ~25% jewellery exporters via banks, ~38% jewellers) is from press reports. [unconfirmed] Tonnage and split in force in Sept 2026.

  • Inward processing authorisation (Dahilde İşleme İzin Belgesi) for importing gold to make jewellery for export

    DİR authorisation

    持有人
    Authorised jewellery business (kuyum işletmesi with a Ministry of Trade yetki belgesi) - manufacturer, exporter or retailer
    签发机构
    Ministry of Trade
    有效期
    per authorisation, with export commitment
    法律原文

    法律依据: Decree 32 Art 7(2)(a), (c), (ç); Tebliğ 2008-32/34 Art 6(8)-(9); Dahilde İşleme Rejimi Kararı 2005/8391; Tebliğ 2006/12 Art 14(1)(b); Customs circular 2023/16, Decree 32 Art 7(2)(a)

    研究备注: [not-read] DİR Decision 2005/8391 held only as the original 2005 text (tr.gap-dir-regime). [summary] The October 2025 measures on DİR gold imports are known only from the press relay of a Ministry letter; the measures themselves are not held.

  • Jeweller access to quota gold (distributed via TOBB / chambers; exporters via banks)

    Allocation to the jewellery establishment

    持有人
    Authorised jewellery business (kuyum işletmesi with a Ministry of Trade yetki belgesi) - manufacturer, exporter or retailer
    签发机构
    Ministry of Trade / TOBB; Ministry of Treasury and Finance
    有效期
    monthly
    官方指引

    法律依据: Ministry letter of April 2024 (quota via Ziraat Bankası and Vakıf Katılım)

    研究备注: [unconfirmed] Mechanics in force in Sept 2026; the April 2024 letter is the latest official text held.

  • Jewellery trade authorisation certificate (kuyum ticareti yetki belgesi)

    Yetki belgesi

    持有人
    Authorised jewellery business (kuyum işletmesi with a Ministry of Trade yetki belgesi) - manufacturer, exporter or retailer
    签发机构
    Ministry of Trade provincial directorate (Kuyum Ticareti Bilgi Sistemi)
    有效期
    ongoing; amended or renewed on request within 10 days of a change (Art 8 as amended RG 29/04/2026)
    法律原文

    法律依据: Kuyum Ticareti Hakkında Yönetmelik Arts 5-7, Art 5

  • LBMA Good Delivery listing (gold)

    Good Delivery List entry

    持有人
    Ministry-licensed Turkish refinery on the Borsa Istanbul refinery list (two also LBMA Good Delivery)
    签发机构
    LBMA
    有效期
    ongoing, subject to proactive monitoring and incident review
    标准

    法律依据: LBMA Good Delivery Rules (private standard)

    研究备注: [summary] Nadir listing dates and COMEX status from the company's own pages. The LBMA notice of 9 Oct 2025 says IGR remains a Good Delivery refiner; no later update was on that page when retrieved.

  • Ministry refinery operating licence (faaliyet izni)

    Licence

    持有人
    Ministry-licensed Turkish refinery on the Borsa Istanbul refinery list (two also LBMA Good Delivery)
    签发机构
    Ministry of Treasury and Finance
    有效期
    ongoing; cancelled on grounds in Tebliğ 2023/1 Art 18(1) (e.g. no supply-chain report or an adverse/disclaimed assurance conclusion); suspension up to 6 months (Art 18(8))
    法律原文

    法律依据: Law 1567 Art 4(1)(c); Tebliğ 2023/1 Arts 7-8, 10; Decree 32 Art 2(bb), Tebliğ 2023/1 Arts 7-8

  • Annual responsible-supply-chain assurance report (Borsa Istanbul); LBMA RGG report for LBMA-listed refiners

    Published assurance report

    持有人
    Ministry-licensed Turkish refinery on the Borsa Istanbul refinery list (two also LBMA Good Delivery)
    签发机构
    Independent assurance provider
    有效期
    annual
    法律原文

    法律依据: Tebliğ 2023/1 Art 16(4), (7), (9); Directive on the Responsible Supply Chain Assurance Engagement Arts 33-34, Tebliğ 2023/1 Art 16(4), (7)

  • BDDK banking licence

    Banking licence

    持有人
    Bank that is a Borsa Istanbul Precious Metals Market member
    签发机构
    BDDK
    有效期
    ongoing
    法律原文

    法律依据: Banking Law 5411 Arts 6, 57; BDDK regulation on banks' precious-metals trading, Law 5411 Art 57

  • Share of the import quota allocated to banks for sale to authorised jewellers

    Allocated kilograms

    持有人
    Bank that is a Borsa Istanbul Precious Metals Market member
    签发机构
    Ministry of Treasury and Finance
    有效期
    monthly
    官方指引未记录

    法律依据: Ministry quota letters

    研究备注: [summary] The February 2024 allocation (400 kg each to four banks, 200 kg each to two participation banks from a 2-tonne reserve) comes from a customs broker's summary only. [unconfirmed] Allocation in force in Sept 2026.

  • Ministry of Treasury and Finance operating licence as a precious-metals intermediary institution

    Ministry licence

    持有人
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    签发机构
    Ministry of Treasury and Finance
    有效期
    ongoing; cancelled if Borsa İstanbul membership is not applied for within 60 days (Regulation Art 11(1)) or for failed supply-chain assurance (Art 21(6))
    法律原文

    法律依据: Law 1567 Art 4(1)(b); Regulation of 2007 Arts 4-7, 9, Law 1567 Art 4(1)(b); Regulation Arts 4, 7, 9

  • AML/CFT obliged-party compliance (identification, STR, record keeping; internal controls and compliance officers)

    Internal AML policy and compliance officer appointment

    持有人
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    签发机构
    MASAK (self-implemented, supervised)
    有效期
    ongoing
    法律原文

    法律依据: Law 5549 Arts 2(1)(d), 3-4, 8; ROM Arts 4(1)(m), 5, 27-28, 46; Regulation of 2007 Arts 18, 20/B(2)(g)

  • Annual responsible-supply-chain assurance report (Borsa Istanbul)

    Published assurance report

    持有人
    Precious-metals intermediary institution (Ministry-licensed, Borsa Istanbul Precious Metals Market member)
    签发机构
    Independent assurance provider; filed with Ministry and Borsa Istanbul
    有效期
    annual: supply-chain compliance report by end of March; independent assurance report (reasonable assurance) by end of June, published and sent to the Ministry and the exchange
    法律原文

    法律依据: Regulation of 2007 Arts 15(5), 16(2)-(3), 21(6); Directive on the Responsible Supply Chain Assurance Engagement Arts 2, 33, 34, Regulation Art 16(2)-(3)

  • Listing on the Borsa Istanbul List of Refineries

    Entry on the published list

    持有人
    Ministry-licensed Turkish refinery on the Borsa Istanbul refinery list (two also LBMA Good Delivery)
    签发机构
    Borsa Istanbul
    有效期
    re-inspected every 3 years (Art 16(6)); removed on licence cancellation, lost capacity/production conditions or missing reports (Art 18(2))
    法律原文

    法律依据: Tebliğ 2023/1 Arts 13, 16(6), 18(2); Procedure 31.PRO.11 ch. 7, Tebliğ 2023/1 Art 13

    研究备注: List of 20/08/2026: 7 Turkish gold refiners, 2 of them LBMA Good Delivery.

  • KMTS registration (product specifications, security labels, CCTV over labelling)

    KMTS registration

    持有人
    Ministry-licensed Turkish refinery on the Borsa Istanbul refinery list (two also LBMA Good Delivery)
    签发机构
    Mint (Darphane)
    有效期
    ongoing
    法律原文

    法律依据: Tebliğ 2023/1 Art 17(2); KMTS procedures section 5(a)-(d), Tebliğ 2023/1 Art 17(2)

税费

  • 20% additional financial obligation on imports of gold articles from origins outside the EU and FTA partners (GTİP 7113.19.00.00.11/.12, 7113.20.00.00.00, 7114.19.00.00.11, 7114.20.00.00.00, 7115.90.00.00.21) - CK 7480, repealed from 1/2/2026

    Gold jewellery and articles, not unwrought gold (HS 7108)

    税率
    20%
    缴纳人
    Importer
    征收机构
    Customs
    法律原文

    法律依据: CK 7480 (RG 08/08/2023 No. 32273) Arts 1-4 and annex; repealed by CK 10804 (RG 31/12/2025) from 1/2/2026, CK 7480 Art 1(2), annex

    研究备注: [time-limited] Repealed 1/2/2026. [not-read] The successor additional-customs-duty decision is not held (tr.gap-duty).

  • Customs duty on unwrought gold (HS 7108)

    Unwrought gold imported by the Central Bank or intermediaries

    税率
    0% statutory rate (kanuni vergi haddi) for all HS 7108 lines in the 2026 tariff schedule; applied rate not read
    法律原文

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

    研究备注: [unconfirmed] The applied rate in the 2026 Import Regime Decision annex was not read (tr.gap-duty); the 0% is the statutory rate shown in the tariff schedule.

  • State royalty on gold (Devlet hakkı)

    Gold mined in Türkiye (Group IV(c))

    税率
    1% to 25% by the London average gold price of the period (Table (3)): e.g. 1% below USD 800/oz, 15% at USD 2,101-2,400, 20% at USD 3,601-3,900, 25% at USD 5,101/oz or more
    计税基础
    Pit-head sale price (ocak başı satış fiyatı) of the ore; where sold after beneficiation, the price less transport, processing and depreciation costs (Art 14)
    缴纳人
    Mining licence holder
    征收机构
    General Directorate of Mining and Petroleum Affairs (Genel Müdürlük)
    法律原文

    法律依据: Mining Law 3213 Art 14 and Table (3) (as replaced by Law 7554, 2025); Art 9 (40% not collected for gold processed in the producer's own domestic plant), Art 14(e); Table (3); Art 9

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

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

    税率
    Exempt
    缴纳人
    n/a
    征收机构
    Revenue Administration / customs
    法律原文

    法律依据: 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

    税率
    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
    缴纳人
    Member
    征收机构
    Borsa Istanbul
    官方指引

    法律依据: Borsa İstanbul Ücretlendirme Tablosu (KMKTP section; 1.5 membership fees)

    研究备注: bps = one ten-thousandth, computed on the net metal quantity at the reference price and collected monthly (schedule notes).

管制

  • 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) rated the sector high-risk (about USD 10 bn a year), found DPMS understood their risks poorly and saw little on-site supervision; supervision is shared by the Ministry of Trade, professional chambers and the Tax Inspection Board.

    类型
    反洗钱
    法律原文无法访问

    法律依据: 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

    研究备注: [summary] The FATF findings come from a summarising read of the 2019 MER; the report PDF returned a bot challenge (tr.gap-fatf-mer).

  • 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, not a gold-specific cash ban. Exchange transactions of Precious Metals Market participants and dealings with foreigners/non-residents are outside it.

    类型
    现金限额
    门槛
    30,000 TL
    法律原文

    法律依据: 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 authorised jewellers; jewellery trade itself requires a yetki belgesi.

    类型
    其他
    法律原文

    法律依据: 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 2025). Whether these rules reach exports of unwrought gold is not stated in the texts held.

    类型
    外汇管制
    门槛
    180 days; 35% surrender
    生效日期
    2025-11-01
    法律原文未记录

    法律依据: 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

    研究备注: [unconfirmed] Application to unwrought gold exports (tr.gap-export-proceeds). [time-limited] 35% until 31/01/2027. Dates of earlier rates from the Circular's footnotes (Ministry letters).

  • 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 by them (residents may import up to 40 kg of standard gold per import) and non-standard metal freely, without delivery to the exchange.

    类型
    进口限制
    门槛
    3 business days
    生效日期
    2023-02-23
    法律原文

    法律依据: 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 within 60 days).

    类型
    外汇管制
    生效日期
    2021-02-21
    法律原文

    法律依据: 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 give a split of 25% jewellery exporters, 38% registered jewellers, 33% qualified intermediaries and 4% reserve. Inward-processing (DİR) imports are reported to be outside the quota but have faced extra measures since October 2025; the Ministry's January 2026 letter (press report) shows the quota still in force.

    类型
    进口限制
    门槛
    12 tonnes per month
    生效日期
    2023-08-07
    官方指引未记录

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

    研究备注: [not-read] The quota decision is not published; the 12 t and the start date are in the Ministry letter held. [summary] The percentage split and the DİR exclusion and measures come from press. [unconfirmed] 2026 monthly tonnage.

  • 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. Breaches reported by the Mint can lead to suspension or cancellation of the refinery licence. Since 29 Jul 2026, refineries with pending licence applications must produce within KMTS and apply to the Mint within one month, and conversion into digital precious metals traded on the exchange needs Ministry approval.

    类型
    原产地标识
    生效日期
    2023-02-23
    法律原文

    法律依据: 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 to repatriate export proceeds, 5% of the value.

    类型
    其他
    法律原文

    法律依据: 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.

    类型
    其他
    生效日期
    2023-02-23
    法律原文

    法律依据: 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.

    类型
    进口限制
    生效日期
    2025-07-10
    法律原文

    法律依据: 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

    研究备注: [time-limited] Geçici Madde 2 applies until 31/12/2026.

  • 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. Foreign refineries are listed by reference to the LBMA/LPPM lists, or DMCC, IBMA and similar lists. Russian refiners were unlisted on 7 Mar 2022; Shandong Gold and Hunan Shuikoushan were unlisted in August 2026. No UAE or Iranian refiner is on the 20 Aug 2026 list.

    类型
    金条标准
    门槛
    995/1000 minimum for gold
    法律原文

    法律依据: 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 disclaimed conclusion, the Ministry cancels the licence and the exchange delists the refinery. Intermediaries also keep a List of Countries of Origin.

    类型
    冲突地区尽职调查
    生效日期
    2021-06-02
    法律原文

    法律依据: 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 Supreme Court denied Halkbank's petition on 6 Oct 2025. Türkiye applies UN Security Council freezes by Presidential decision (Law 6415 Art 5; Law 7262). Borsa İstanbul unlisted Russian refiners on 7 Mar 2022. No Turkish autonomous sanctions measure on gold was found.

    类型
    制裁
    二手资料未记录

    研究备注: Indictment allegations, not findings. [unconfirmed] Proceedings in the district court after Oct 2025 (tr.gap-halkbank).

  • 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.

    类型
    其他
    法律原文

    法律依据: 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.

    类型
    跨境申报
    门槛
    USD 15,000
    法律原文

    法律依据: Decree No. 32, Art. 7(5)

贸易流量

  • Unwrought gold imports under inward processing rose sharply in 2025, outside the quota, and the Ministry brought in measures from October 2025.

    二手资料

    研究备注: Tonnage not given.

  • Unwrought gold imports in 2022 were 379.2 t (USD 20.4 bn), 39% of the USD 49.1 bn current-account deficit. This led to the quota.

    数据: 379.2 t; USD 20.4 bn (2022)

    二手资料

    研究备注: Ministry figures reported by the press.

  • Gold for Iran (c. 2012-2016): Iranian oil and gas proceeds held at Halkbank were used to buy gold for the Government of Iran, or gold that was not exported to Iran in breach of the "bilateral trade" rule, alongside fake food and medicine purchases - about USD 20 bn of restricted funds, per the US indictment of Halkbank.

    数据: ~USD 20 bn

    官方指引

    研究备注: US indictment allegations (2012-2016, about USD 20 bn), not findings and not a Turkish source.

  • After the quota, imports in Aug-Dec 2023 fell 32.7% by volume to 169.6 t (value down USD 3.2 bn to USD 10.3 bn). In Jan-Feb 2024 they fell 77.9% to 33.1 t (USD 2.1 bn).

    数据: 169.6 t (Aug-Dec 2023); 33.1 t (Jan-Feb 2024)

    二手资料

  • FATF (2019): Turkey is among the five largest gold markets and the top three gold producers (as the MER puts it). Sector volume is estimated at USD 10 bn a year.

    数据: USD 10 bn/year

    标准无法访问

实践与法律不符之处

可靠来源显示的、法律未作规定的实际情况。

  • [conflict] The Borsa İstanbul Directive on Precious Metals Market (rev. 05, 24/06/2021) defines the "Refinery Communiqué" as Tebliğ 2006/1 and refers to its delivery period, but Tebliğ 2006/1 was repealed by Tebliğ 2023/1 Art 23. The model follows Tebliğ 2023/1 (7 business days, Art 14(1)(a)); affects tr.law-bist-directive-pmm, tr.st-17.

    法律原文

  • [conflict] The Borsa İstanbul Precious Metals Market Membership Guide gives membership fees of 125,000 TL entrance, 500,000 TL market operation and 17,000 TL yearly (pp 4, 6) and 62,500 / 250,000 / 8,500 TL plus 20,000 TL collateral in its own summary (p 10); the current Borsa İstanbul fee schedule (lines approved 18.12.2025) gives 520,000 TL, 2,100,000 TL and 75,000 TL (2026). The model follows the fee schedule, which the guide itself refers to; affects tr.cr-int-membership, tr.tax-bist-fees.

    官方指引

  • Press in January 2026 reported a 'cash ban' on buying gold. The Ankara jewellers' chamber said the rule is the general 30,000 TL bank-channel threshold, and that jewellery is outside KMTS.

    二手资料

    研究备注: The chamber's statement matches VUK Communiqué 459 s. 4.1 (general 30,000 TL bank-channel rule).

  • Inward processing (DİR) became the route for large unwrought-gold imports outside the monthly quota. The Ministry itself called the 2025 increase 'dikkat çekici' (remarkable) and imposed measures from October 2025.

    二手资料

    研究备注: [summary] Quoted sentences of the Ministry letter of 21 Jan 2026 via the press; the letter is not held.

  • [conflict] Time to notify Borsa İstanbul of inward-processing imports: Decree 32 Art 7(2)(d) and the exchange's Precious Metal Import Table (17/08/2026) give 3 business days; Procedure 31.PRO.11 s. 2.2 says within 1 business day from the closing date of the customs declaration. The model follows the Decree (the higher-ranking rule) and notes the exchange's shorter procedural deadline; affects tr.st-31, tr.doc-dir-import-notice.

    法律原文

  • The law makes DPMS AML obliged parties, but FATF found DPMS understood their risks poorly, had little or no on-site supervision, and faced sanctions that were not always effective.

    标准无法访问

  • [conflict] CK 10804 (RG 31/12/2025) repeals the 20% additional financial obligation on gold articles (CK 7480) from 1/2/2026 without replacing it, while a Ministry of Trade press statement of 1 Jan 2026 says the same 20% is collected from that date as additional customs duty under another decision. The model records the repeal (read in the gazette) and treats the continuation as not confirmed until the successor decision is read; affects tr.tax-igv-gold-articles.

    法律原文

    研究备注: [summary] The press statement was read through a summarising fetch (cnnturk.com, 1 Jan 2026).

  • The humanitarian/food trade exception was allegedly used as cover: transactions made to look like food and medicine purchases with no real goods, and gold bought that never went to Iran.

    官方指引

    研究备注: Indictment allegations.

  • The KMTS procedures relied on are the file published by the Ministry as "KMTS-USUL-ESASLAR-TASLAK" (draft) in June 2023, while Tebliğ 2023/1 and 2026/1 treat KMTS as operating; the operating text or guide (KMTS Kılavuzu) has not been seen.

    官方指引

    研究备注: [unconfirmed] final text (tr.gap-kmts-final).

我们未能获取的内容

研究所需但未能获得的文件、它们可能所在的位置，以及原因。

  • Consolidated text in force of the Inward Processing Regime Decision 2005/8391.

    缺失文件
    Dahilde İşleme Rejimi Kararı 2005/8391, consolidated (Ministry of Trade .doc of 14/09/2022 or later)
    可能所在
    https://www.resmigazete.gov.tr/eskiler/2005/01/20050127.htm ; https://ticaret.gov.tr/data/5b87048513b8761450e18dc5/2005-8391_Kararda_Dercedilmi%C5%9F-14092022.doc
    未获取原因
    The original RG text of 2005 is now held (dahilde-isleme-rejimi-karari-2005-8391-rg). The consolidation: mevzuat.gov.tr serves no file (NOT-A-FILE, HTTP 600); ticaret.gov.tr could not be reached from the Mac host (curl error) and refuses the fetch tool; requested in laws/_work/tr-requests.md.
    影响
    tr.st-10tr.st-11tr.cr-jew-dir

  • Applied customs duty on HS 7108 (2026 Import Regime Decision annex) and the decision that turned the 20% charge on gold articles into additional customs duty from 1/2/2026.

    缺失文件
    İthalat Rejimi Kararı (2026 annexes) and the 2026 additional-customs-duty decision covering HS 7113-7115
    可能所在
    https://ticaret.gov.tr (İthalat mevzuatı; 2026 İthalat Rejimi Kararı Excel); resmigazete.gov.tr December 2025 issues
    未获取原因
    The 2026 tariff schedule (statutory rates), CK 7480 and CK 10804 are now held and read. The Import Regime Decision and the İGV decision were not located in the Resmî Gazete indexes read (30/12/2025 1st repeat; 31/12/2025 5th repeat); ticaret.gov.tr, where the Ministry publishes the Excel versions, is not reachable from the Mac host.
    影响
    tr.tax-import-dutytr.tax-igv-gold-articles

  • Whether export-proceeds repatriation (Tebliğ 2018-32/48) and the 35% surrender (TCMB Export Circular) apply to exports of unwrought gold.

    缺失文件
    Ministry of Treasury and Finance guidance on export proceeds for precious-metal exports
    未获取原因
    Decree 32 Art 8, Tebliğ 2018-32/48 and the TCMB Export Circular are now held and read: they contain no gold-specific inclusion or exclusion; the Ministry FAQ on export proceeds (ms.hmb.gov.tr) returned 404. A ruling or FAQ from the Ministry would settle it.
    影响
    tr.st-29tr.ctl-export-proceedstr.doc-ibkb

  • FATF Mutual Evaluation Report of Turkey (2019): DPMS findings used for tr.ctl-aml and tr.div-dpms-supervision.

    缺失文件
    FATF MER Turkey 2019 (PDF)
    可能所在
    https://www.fatf-gafi.org/content/dam/fatf-gafi/mer/Mutual-Evaluation-Report-Turkey-2019.pdf.coredownload.inline.pdf
    未获取原因
    Download from the Mac host returned HTTP 403 with a bot challenge (CHALLENGE); requested in laws/_work/tr-requests.md.
    影响
    tr.ctl-amltr.div-dpms-supervisiontr.tf-sector

  • Status of US v. Halkbank after the US Supreme Court denied certiorari on 6 Oct 2025.

    可能所在
    https://www.courtlistener.com / PACER (S.D.N.Y.)
    未获取原因
    SCOTUS docket held and read (last entry 6 Oct 2025); district-court docket (S.D.N.Y. 15 Cr. 867) not obtained.
    影响
    tr.ctl-sanctions

  • Outcome of the LBMA Incident Review on Istanbul Gold Refinery (opened 9 Oct 2025).

    可能所在
    lbma.org.uk news
    未获取原因
    The LBMA notice of 9 Oct 2025 is held and read; it has no later update. The LBMA Good Delivery list itself was not obtained in this pass.
    影响
    tr.cr-ref-lbma

  • Whether the KMTS procedures held (file named draft, June 2023) are the final text; the KMTS Kılavuzu (guide).

    缺失文件
    Final KMTS Usul ve Esaslar and KMTS Kılavuzu (Darphane)
    可能所在
    https://www.darphane.gov.tr/kiymetli-maden-takip-sistemi ; https://www.kmts.gov.tr/
    未获取原因
    The digital-metals amendment (Tebliğ 2026/1) is now held and read. The Darphane page was queued for download from the Mac host (tr-17); r1: page needs JavaScript, kmts.gov.tr timed out.
    影响
    tr.law-kmts-usultr.div-kmts-draft

  • Whether Turkish customs require a certificate of origin on gold imports, or issue one on re-exports.

    缺失文件
    Gümrük Yönetmeliği (origin proof provisions)
    可能所在
    https://www.mevzuat.gov.tr (Gümrük Yönetmeliği)
    未获取原因
    Decree 32, Tebliğ 2008-32/34, the intermediaries Regulation, Procedure 31.PRO.11 s. 2.2 and Customs Law 4458 (held) contain no certificate-of-origin requirement for unwrought gold; the Customs Regulation (Gümrük Yönetmeliği) and origin rules were not obtained. Not settled.
    影响
    tr.st-05tr.st-23

  • The quota decision (Aug 2023) and later allocation letters, the Ministry letter of 21/01/2026 to İTO, and the October 2025 measures on inward-processing gold imports; the customs circulars on unwrought gold (2023/16 on precious-metal DİR imports as amended by 2024/2; 2024/4 on unwrought gold alloys and the quota).

    缺失文件
    Ministry of Treasury and Finance quota decision and letters (2023-2026); Ministry of Trade (Gümrükler GM) Genelge 2023/16, 2024/2 and 2024/4
    可能所在
    https://www.hmb.gov.tr/haberler/islenmemis-altin-ithalatinda-uygulanan-kotaya-iliskin-duyuru ; https://ticaret.gov.tr/data/65966a8013b876fb4cb76a9d/2024-2%20alt%C4%B1n%20genelgesi%202023-16%20de%C4%9Fi%C5%9Fiklik2024-2.pdf ; https://ticaret.gov.tr/gumruk-islemleri/mevzuat/genelge
    未获取原因
    The Ministry letter of April 2024 is held (via ATO). The quota decision is not published. The hmb.gov.tr page, the ticaret.gov.tr circular PDF and listing pages were queued for download from the Mac host (queue tr-17, 29 Sep 2026); ticaret.gov.tr refuses the WebFetch tool (robots.txt).
    影响
    tr.ctl-import-quotatr.cr-int-quotatr.st-02tr.st-11tr.law-quota-2023tr.div-dir-bypass

  • Annexes Ek-1 and Ek-2 (notarised declarations) of Tebliğ 2023/1 and of the 2007 intermediaries Regulation.

    缺失文件
    Tebliğ 2023/1 Ek-1, Ek-2; Regulation (RG 21/05/2007) Ek-1, Ek-2
    可能所在
    https://www.resmigazete.gov.tr/eskiler/2023/02/20230223.htm (annex links); mevzuat.gov.tr
    未获取原因
    The consolidated PDFs link to the annexes separately ("Ekleri için tıklayınız"); not yet queued as separate files.
    影响
    tr.cr-ref-licencetr.cr-int-licence

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