Article 8 of the Free Zones Code, Number 3218: “Trade made between the free zone and other parts of Turkey shall be subject to the foreign trade regime. The foreign trade regime shall not be applied to any business being done between the free zone and foreign countries.

Article 30 of the Free Zones Governing Regulations, Number 21520: “Goods transferred from Turkey to the Free Zone shall be subject to the foreign trade regime, and deemed as exported according to this regime. The foreign Trade Regime shall not be applied to the activities between the Free Zone and other countries. Freight shipment and provision services from the Free Zone to abroad may be concluded freely. Freight shipment from the Free Zone to abroad and to Turkey for further-processes may be performed.”

Article 31 of the Free Zones Governing Regulations, Number 21520: “ Goods transferred from Turkey to the Free Zone shall be subject to the foreign trade regime, and deemed as exported according to this regime. The Foreign Trade Regime shall not be applied to the activities between the Free Zone and other countries.”