A person living abroad may temporarily bring a foreign-plated car into Turkey and use it under the Turkish temporary admission regime. Problems often arise when, during the vehicle’s stay in Turkey, the owner receives an attractive offer and asks:
“Can I just sell the car to someone in Turkey?”
For a vehicle temporarily imported under the passenger or “touristic facilities” regime, the general answer is:
No. A foreign-plated vehicle temporarily admitted into Turkey cannot simply be sold or transferred to another person in Turkey as if it were an ordinary Turkish-registered second-hand vehicle.
The Turkish Ministry of Trade expressly states that a vehicle temporarily imported under touristic facilities cannot be sold or transferred to another person while it is in Turkey. If Customs establishes that ownership changed while the vehicle was in Turkey, both the temporary-admission holder and the new owner may face proceedings under Article 238 of Customs Law No. 4458, and the vehicle must be taken out of Turkey within seven days.
The issue becomes even more serious where the supposed sale is combined with conduct designed to keep the vehicle permanently in Turkey, conceal its customs status, use another vehicle’s plates, fabricate an exit or otherwise circumvent import duties. Depending on the facts, such conduct may move beyond an administrative customs violation and enter the scope of Law No. 5607 on Anti-Smuggling.
Therefore, anyone considering buying or selling a foreign-plated vehicle already in Turkey should first determine the vehicle’s customs status.
1. Why Is the Vehicle in Turkey Without Paying Normal Import Taxes?
A temporarily imported foreign-plated vehicle has not entered Turkey in the same legal manner as a vehicle permanently imported and registered in Turkey.
Under Article 128 of Customs Law No. 4458, temporary admission allows non-free-circulation goods to be used temporarily in the Turkish Customs Territory, subject to the applicable conditions, with full or partial relief from import duties and with the expectation that the goods will subsequently leave the customs territory or otherwise be assigned a lawful customs treatment.
For passenger vehicles brought under touristic facilities, the system exists principally so that persons established abroad can temporarily use their own foreign-registered vehicles while in Turkey.
It is not a system designed to enable foreign vehicles to enter Turkey tax-free and then be sold into the Turkish second-hand market.
That distinction explains why the right to dispose of the vehicle is restricted.
2. Can You Sell the Car to a Turkish Resident?
As a general rule, no.
The Ministry of Trade’s current passenger-vehicle guidance expressly answers this question:
A vehicle temporarily imported under touristic facilities cannot be sold or transferred to another person in Turkey.
This is particularly important where the proposed buyer is:
- a Turkish resident;
- a friend;
- a relative who does not independently qualify under the temporary-import rules;
- a car dealer;
- a company;
- someone who simply wants to continue driving the vehicle in Turkey.
A private agreement between seller and buyer does not eliminate the vehicle’s customs status.
Even if money changes hands and the foreign registration documents are physically handed over to the buyer, the vehicle remains subject to Turkish customs control.
3. What Happens If the Car Is Sold While It Is Still in Turkey?
According to the Ministry of Trade, where Customs establishes that ownership of a temporarily imported vehicle changed while it was in Turkey, both the person who brought the vehicle into Turkey and the new owner are subject to proceedings under Article 238 of Customs Law No. 4458.
The Ministry further states that the vehicle must then be taken abroad within seven days.
This means that an unlawful sale does not “regularise” the car.
Instead of converting it into a Turkish vehicle, the transaction may produce:
- an administrative customs penalty;
- an obligation to remove the vehicle from Turkey;
- restrictions on continued use;
- possible detention of the vehicle;
- and, depending on additional conduct, a criminal investigation.
4. Can the Buyer Simply Pay the Customs Penalty and Keep the Car?
Normally, that assumption is incorrect.
A penalty imposed because temporary-admission conditions were violated is not the same thing as completing permanent importation.
Paying an Article 238 penalty does not automatically transform a foreign-plated temporarily admitted vehicle into a vehicle in free circulation.
For a vehicle to remain permanently in Turkey, an entirely separate legal question arises:
Is permanent importation of this particular used vehicle legally permitted, and if so, under which import regime and subject to which taxes, permissions and technical requirements?
Turkey regulates imports of used or refurbished goods separately. Depending on the applicable tariff position and import legislation, an import permit from the Ministry of Trade may be required before used goods can be released for free circulation.
Therefore:
customs penalty ≠ permanent importation.
5. What Does “Free Circulation” Mean?
A temporarily imported vehicle remains non-free-circulation goods for customs purposes.
A permanently imported vehicle, by contrast, must be placed into free circulation after compliance with:
- applicable customs duties;
- import-policy requirements;
- technical requirements;
- applicable Special Consumption Tax — ÖTV;
- Value Added Tax — KDV;
- registration requirements;
- and any other product-specific obligations.
The exact tax consequences depend on the vehicle and the applicable import regime.
For example, even under the special “bedelsiz nakil vasıtası ithali” regime, where a customs-duty exemption may apply to eligible persons, the Ministry of Trade states that ÖTV and KDV may nevertheless become payable when the vehicle enters free circulation.
That special regime should not be confused with ordinary temporary admission.
6. Can You Decide to Permanently Import the Car After Bringing It Temporarily?
This should never be assumed to be automatically possible.
The temporary-admission regime and permanent vehicle importation are separate customs procedures.
The fact that Customs allowed a vehicle to enter Turkey temporarily does not mean that the same vehicle necessarily satisfies the requirements for permanent importation.
A used vehicle may be subject to:
- used-goods import restrictions;
- Ministry permissions;
- import duties or additional financial obligations;
- ÖTV;
- KDV;
- conformity and technical requirements;
- vehicle registration requirements.
The Ministry’s current used-goods import system requires relevant listed used goods to be evaluated under the applicable import-permission regime before release for free circulation.
Accordingly, someone wishing to keep the vehicle permanently in Turkey should obtain a separate customs and tax assessment before making any sale agreement.
7. Can You Leave the Vehicle With the Buyer and Complete the Sale Later?
This is also highly risky.
The rules restrict not only ownership transfer but also who may use the vehicle.
Under the current Ministry of Trade rules, a foreign-plated vehicle brought under touristic facilities may generally be used by the temporary-admission holder and, provided the holder is in Turkey, certain family members who are themselves resident abroad — specifically the holder’s spouse, ascendants and descendants.
Other persons may use the vehicle only within narrowly defined circumstances.
Therefore, saying:
“I have not sold it yet; I only gave it to the buyer to use for a few months”
does not necessarily solve the customs problem.
Unauthorised use can itself trigger sanctions.
8. Can a Friend in Turkey Drive the Foreign-Plated Car?
Generally, a person resident in Turkey cannot freely use a foreign-plated vehicle temporarily imported by somebody else.
The Ministry states that where an unauthorised person uses the vehicle, both the temporary-admission holder and the unauthorised driver may be subject to Article 238 proceedings, and the vehicle is required to be taken abroad.
There is a narrow emergency exception where a Turkey-resident person may drive while the vehicle owner is also in the vehicle and only for the duration of the emergency.
Therefore, giving the keys to a prospective purchaser in Turkey can create a customs violation even before any formal sale takes place.
9. What If the Owner Leaves Turkey Without the Car?
The vehicle cannot simply be left behind for somebody else to use.
Where the temporary-admission holder wishes to leave Turkey without the vehicle, the Ministry currently requires one of two basic procedures:
- the vehicle may be placed under Customs supervision; or
- the holder may give an undertaking, including electronically through the Yabancı Plakalı Taşıt İşlemleri system, that the vehicle will not be used by anyone while the holder is abroad.
If the vehicle remains in Turkey while the holder is abroad without being placed under Customs supervision, its temporary-admission period continues to run.
More importantly, when the holder is abroad, even eligible family members cannot simply continue using the vehicle; the Ministry states that it must remain parked and cannot be used.
10. Can the Owner Give Someone a Power of Attorney?
A power of attorney must be distinguished from a sale.
Turkish customs rules do allow certain transactions involving another person who is resident abroad.
For example, a foreign-plated vehicle may, subject to specific conditions, be transferred in the customs vehicle-tracking system to another person established abroad so that the vehicle can be taken out of Turkey. The Ministry requires, among other things, appropriate authorisation, foreign residence conditions and the relevant Customs procedure.
But this is not equivalent to selling the vehicle to a Turkish resident and allowing that person to keep using it in Turkey.
A power of attorney cannot be used as a substitute for customs importation.
11. What About Selling the Vehicle to Another Person Who Lives Abroad?
This requires a more nuanced answer.
There are limited transfer possibilities in the temporary-import system, but these should not be confused with an unrestricted domestic sale.
For vehicles brought under touristic facilities, the Ministry provides a narrow exception allowing ownership transfer to another person within the relevant family unit who independently has the right to import a vehicle under the specified temporary-entry documentation.
Different rules apply to vehicles temporarily imported using a Yabancı Taşıtlar Geçici Giriş Karnesi — YTGGK or Yabancı Taşıtlar Geçici Giriş Formu — YTGGF, such as certain MA–MZ plated vehicles.
For these vehicles, the Ministry states that transfer to another person who is also entitled to bring a vehicle under that system may be possible if the ownership transfer is documented in the person’s country of principal residence or through that country’s embassy or consulate and the vehicle is placed under Customs supervision.
Again, this is a regulated customs transfer, not an ordinary Turkish second-hand car sale.
12. Example: German-Registered Car Sold to a Turkish Friend
Consider the following scenario.
A Turkish citizen living in Germany brings his German-plated BMW to Turkey under temporary admission.
While in Istanbul, a friend offers him €25,000 for the vehicle.
The friend is permanently resident in Turkey.
They sign a private agreement and the friend pays the purchase price.
The owner returns to Germany and leaves the BMW in Istanbul.
This transaction creates serious problems.
The buyer does not acquire the right to use the vehicle in Turkey merely because he paid for it.
The vehicle remains under a temporary customs regime, the ownership change may violate the temporary-import conditions, the buyer’s use may constitute unauthorised use and Customs may apply Article 238 sanctions and require the vehicle to be taken abroad.
13. Example: “I Will Sell It in Bulgaria and the Buyer Will Bring It Back”
A different situation would be:
The owner lawfully takes the vehicle out of Turkey.
The vehicle is sold abroad.
The new owner is genuinely established abroad and independently satisfies Turkey’s foreign-residence requirements.
The new owner later wishes to enter Turkey with the vehicle.
In that situation, the new owner’s eligibility is assessed separately.
The Ministry states that, following a change of ownership abroad, the new owner’s own foreign-residence status is examined when the vehicle is later brought into Turkey.
This is substantially different from selling the vehicle while it remains inside the Turkish Customs Territory.
14. Does Changing the Foreign Registration Solve the Problem?
Not while the vehicle remains improperly in Turkey.
Suppose the owner signs foreign ownership documents online and the vehicle becomes registered in Germany in the buyer’s name while physically remaining in Istanbul.
The Ministry’s current rule focuses on whether ownership changed while the temporarily imported vehicle was in Turkey.
If such a change is detected, Article 238 proceedings may be applied against both the person who brought the vehicle and the new owner, followed by the requirement that the vehicle be taken abroad within seven days.
Therefore, changing the name in a foreign registration system does not erase the Turkish customs issue.
15. Why Are Taxes So Important?
Temporary admission provides a major tax advantage because the vehicle enters Turkey without undergoing ordinary permanent-import taxation.
If a person could simply bring a foreign vehicle into Turkey under temporary admission and then sell it domestically, that would potentially bypass the taxes and regulatory requirements applicable to imported vehicles.
This is why the customs regime attaches conditions to:
- ownership;
- possession;
- use;
- duration;
- re-exportation.
Permanent importation, where legally possible, can involve customs duties, ÖTV, KDV and other import-related obligations. The applicable calculation depends on the vehicle’s origin, value, technical characteristics and the legal basis under which it is imported.
16. Can Customs Seize or Detain the Vehicle?
Depending on the violation, the vehicle may be prevented from continuing normal use and brought under Customs control.
The Ministry specifically states that vehicles used by persons who cannot prove that they are authorised users may be removed from traffic and delivered to Customs for the necessary proceedings.
Where there is also a criminal investigation under Law No. 5607, seizure and confiscation issues may arise separately.
This is why the distinction between a customs administrative violation and a smuggling offence is extremely important.
17. Does an Illegal Sale Automatically Constitute Smuggling?
Not necessarily.
This point should be stated carefully.
The mere fact that a temporarily admitted vehicle was sold or used contrary to temporary-import conditions does not mean that every case automatically results in a conviction under Law No. 5607.
The Ministry’s own current guidance expressly addresses an ownership change in Turkey primarily through Article 238 of Customs Law No. 4458.
However, the criminal-law position changes where additional facts demonstrate an intention to circumvent customs controls.
18. When Can Law No. 5607 Become Relevant?
Article 3/4 of the Anti-Smuggling Law specifically criminalises fraudulent conduct involving goods brought under temporary admission or inward-processing regimes where the goods are made to appear as though they were exported even though they were not lawfully exported. The current statutory penalty includes imprisonment and a judicial fine.
Article 3/5 also criminalises, subject to its statutory elements, knowingly and commercially purchasing, offering for sale, selling, transporting or storing goods forming the subject matter of the offences described in the preceding paragraphs.
Article 3/6 separately regulates, under its statutory conditions, goods imported with full or partial customs-duty exemptions that are knowingly used contrary to their import purpose, sold, transferred, purchased or accepted.
Which provision, if any, applies to a particular foreign-plated vehicle requires careful analysis of the vehicle’s original customs status and the conduct of both seller and buyer.
19. Example: Fake Re-Export
Suppose a temporarily imported foreign vehicle is physically kept in Turkey but false documentation is created to make Customs records show that the vehicle left Turkey.
The vehicle is then sold and permanently used in Turkey.
That situation is far more serious than an ordinary temporary-import violation.
Article 3/4 of Law No. 5607 specifically targets temporary-import goods that are fraudulently made to appear as if they were exported.
A criminal investigation may therefore arise in addition to customs assessments and administrative sanctions.
20. Example: Buying a Very Cheap Foreign-Plated Car to Use Permanently
Criminal risk also exists for the buyer in sufficiently serious circumstances.
For example, Yargıtay has considered cases in which a person bought a foreign-plated vehicle in Turkey without normal documentation and intended to use it permanently despite not having a lawful right to import it.
In one decision, the 7th Criminal Chamber held that the circumstances — including the purchase of the foreign-plated vehicle without proper documentation and conduct indicating permanent domestic use — supported criminal responsibility under Law No. 5607 rather than treating the matter as an innocent vehicle transaction.
In another case involving a vehicle purchased informally and intended to be used or broken up in Turkey, the Chamber considered the buyer’s knowledge, unusually low price and absence of lawful documents relevant to liability under Article 3/5.
Therefore, the buyer cannot safely assume:
“The customs problem belongs only to the foreign owner.”
21. But Not Every Violation Is Automatically a Criminal Offence
There is an important legal distinction between:
violating the conditions of temporary admission
and
committing a smuggling offence with the necessary criminal elements.
Yargıtay decisions concerning foreign-plated vehicles demonstrate that the precise classification can depend heavily on:
- how the vehicle entered Turkey;
- whether it actually passed through lawful Customs procedures;
- whether there was a plan from the beginning to leave it permanently in Turkey;
- whether false documents or plates were used;
- whether an artificial exit was recorded;
- whether the buyer knew the vehicle’s customs status;
- whether the vehicle was purchased commercially;
- whether there was an intention to evade import duties.
Accordingly, an Article 238 customs violation should not automatically be described as “smuggling” without analysing these elements.
22. Can the Vehicle Be Confiscated in a Criminal Case?
Potentially, yes.
Where the facts amount to an offence under Law No. 5607 and the statutory conditions for confiscation are met, the vehicle itself can become the subject of confiscation proceedings.
For example, in a 2024 decision concerning a foreign-plated vehicle intended to remain and be used permanently in Turkey, the 7th Criminal Chamber addressed confiscation under Law No. 5607 in conjunction with the Turkish Criminal Code’s confiscation provisions.
Therefore, attempts to circumvent the temporary-import regime can create consequences far more serious than a simple monetary penalty.
23. What If the Owner No Longer Wants the Vehicle?
Selling it informally is not the only option.
The Ministry states that a vehicle brought under touristic facilities may be abandoned to Customs by applying to the nearest customs office.
Any legally accrued taxes or penalties relating to the vehicle must first be dealt with.
Depending on the circumstances, the owner may therefore consider:
- taking the vehicle abroad;
- placing it under Customs supervision;
- completing a permitted regulated transfer;
- abandoning it to Customs;
- or investigating whether a lawful permanent-import route exists.
24. What If the Owner Needs to Leave Turkey Urgently?
The owner should not simply hand the vehicle to a friend and fly home.
Instead, the current Ministry procedure allows the holder to:
- place the vehicle under Customs supervision; or
- formally undertake that the vehicle will not be used while the holder is abroad.
The Ministry’s 2026 digital system also allows users to perform certain foreign-plated vehicle procedures electronically, including undertakings relating to leaving the vehicle in Turkey.
25. A Narrow Exception: YTGGK and YTGGF Vehicles
Some foreign persons working, studying or qualifying under specific temporary-residence categories bring vehicles through the Yabancı Taşıtlar Geçici Giriş Karnesi (YTGGK) or Yabancı Taşıtlar Geçici Giriş Formu (YTGGF) system.
These vehicles can receive MA–MZ series Turkish temporary plates.
There is a specific transfer mechanism for such vehicles.
According to the Ministry, a YTGGK/YTGGF vehicle may be transferred to another person who is also entitled to import a vehicle through that system if:
- the ownership transfer is documented in the country where the parties’ principal residence is located or through that country’s embassy or consulate;
- the receiving person independently satisfies the applicable eligibility requirements; and
- the vehicle is placed under Customs supervision for the transfer procedure.
This should not be misunderstood as permission to freely advertise and sell the vehicle to the Turkish public.
26. Can a Turkish Car Dealer Buy the Vehicle?
Not merely on the basis of the temporary-import status.
A Turkish dealer cannot simply purchase a foreign-plated temporarily imported vehicle, obtain the keys and sell it as a Turkish-market second-hand car.
The temporary-import regime must first be lawfully terminated or changed.
If permanent importation is contemplated, all relevant import rules, used-goods restrictions, customs formalities, taxes and registration requirements must be independently satisfied.
Attempting to use the temporary-import mechanism as a supply channel for the Turkish second-hand vehicle market creates a particularly high customs risk.
27. What Should a Buyer Check Before Paying Money?
A buyer considering a foreign-plated vehicle already located in Turkey should not rely merely on the seller’s statement that:
“The paperwork is fine.”
The buyer should determine:
- Who brought the vehicle into Turkey?
- Under which customs regime?
- When did it enter?
- What is the permitted stay period?
- Who is registered as the temporary-admission holder?
- Is the buyer legally entitled to receive the vehicle under that regime?
- Has Customs approved any proposed transfer?
- Will the vehicle first be taken abroad?
- Is permanent importation actually legally possible?
- Are there unpaid traffic fines, bridge, road or tunnel charges?
The Ministry states that unpaid traffic fines and road, bridge and tunnel charges may prevent the vehicle from being taken out of Turkey.
28. Practical Example: €15,000 Car vs. €40,000 Turkish Market Value
Suppose a foreign-plated car can be purchased abroad for €15,000 but a comparable Turkish-registered car costs substantially more because of import taxes and the Turkish tax structure.
A Turkey-resident buyer offers €20,000 to buy the temporarily admitted foreign vehicle.
The price difference itself may appear commercially attractive.
But that difference often exists precisely because the foreign vehicle has not undergone Turkish permanent-import taxation.
The buyer cannot lawfully obtain the economic benefit of permanent Turkish use merely by purchasing the temporary vehicle privately.
A lawful permanent import, where permitted, may fundamentally change the cost once import duties, ÖTV, KDV and other requirements are taken into account.
29. The Safest Way to Sell
For an ordinary vehicle brought under touristic facilities, the safest practical route is generally:
take the vehicle out of Turkey first, complete the ownership transfer abroad in accordance with the applicable law, and then separately determine whether the new owner is entitled to bring that vehicle into Turkey.
The Ministry confirms that where a vehicle is transferred after being taken abroad, a new owner’s ability to bring it into Turkey depends on that person’s own foreign-residence status and eligibility.
This avoids attempting to turn a temporary customs permission into an unauthorised permanent domestic sale.
Conclusion
A foreign-plated car temporarily brought into Turkey cannot generally be sold in Turkey as an ordinary second-hand vehicle.
The vehicle is in Turkey under a temporary customs regime. It has not been permanently imported and released into free circulation.
The Ministry of Trade expressly provides that, for vehicles brought under touristic facilities:
the vehicle cannot be sold or its ownership transferred to another person while it is in Turkey.
Where such a change of ownership is detected, both the person who brought the vehicle and the new owner may face proceedings under Article 238 of Customs Law No. 4458, and the vehicle must be taken abroad within seven days.
There are narrow exceptions for particular eligible family-unit transfers and for certain YTGGK/YTGGF vehicles, but these are regulated customs procedures and should not be confused with an ordinary domestic sale.
The vehicle also cannot simply be left with a Turkish resident to use. Unauthorised use may itself lead to Article 238 proceedings against both the temporary-admission holder and the person using the vehicle.
Most importantly, an unlawful sale is not always merely an administrative matter.
Where the facts include fraudulent re-export records, false documents, deliberate permanent domestic use, concealment of customs status or knowing commercial acquisition of goods connected with customs offences, Law No. 5607 on Anti-Smuggling may become applicable, potentially resulting in criminal prosecution and confiscation issues.
The practical rule is therefore simple:
Temporary import means temporary use — not tax-free entry into the Turkish second-hand market.
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