Foreign-Plated Vehicles Brought In Under Tourist Facilities and Penalties Under Article 238 of the Customs Law: What You Need to Know (Q&A)

The "tourist facilities" regime, which allows Turkish citizens living abroad, foreign retirees and dual citizens to enter Türkiye with their own vehicles, is a major convenience that opens the door to tens of thousands of vehicles each year. Yet because its rules are intricate, it is also one of the areas that generates the most administrative fines in practice: overstaying the permitted period, use of the vehicle by persons other than the right-holder, or skipping the exit formality can trigger heavy financial consequences under Article 238 of Customs Law No. 4458. This article brings together — for general information — the rules of the regime, the structure of the penalty, and the limits drawn by judicial case law.

Who may bring a vehicle into Türkiye under the tourist facilities regime?

Short answer: Persons resident outside the Turkish Customs Territory — as a rule, those who have actually stayed abroad for at least 185 days within the past year. The vehicle must be registered in the name of the person bringing it (or under a proper power of attorney / lease document) in the country where they reside. An important exception: those who have retired abroad may benefit from this facility without the 185-day requirement. The key concept here is "residence", and it most often misleads dual citizens and expatriates preparing to move back to Türkiye: a person deemed to have become resident in Türkiye cannot benefit from this regime, and the residence assessment turns on finer criteria than one might assume.

How long may the vehicle remain in Türkiye?

Short answer: The general rule is that the vehicle may remain in Türkiye for up to 730 days (two years). For foreign nationals without a residence permit the period is limited to a total of 90 days within any 180-day period; for vehicles belonging to legal entities, up to 90 days may be granted. Before the period expires the vehicle must either be taken out of the country or placed under customs supervision by application to the customs office. Letting the period pass "silently" — neither exiting nor applying — is the most common way an Article 238 penalty arises.

Who may drive the vehicle in Türkiye?

Short answer: The rule is strict — the vehicle is driven by the right-holder who benefits from the regime. The right-holder's spouse, parents (ascendants) and children (descendants) resident abroad may also drive it; however, persons resident in Türkiye and those who are not right-holders may not drive it — save in emergencies, and not without the right-holder in the vehicle. This rule can be breached even in good faith: "entrusting" the car to a relative or lending it briefly to an acquaintance is the scenario with the heaviest consequences in practice, because if detected, proceedings under Article 238 are brought separately against both the owner and the driver, and the vehicle is sent abroad. The 7th Chamber of the Council of State has held that even the fact that a non-right-holder drove the vehicle without the owner's knowledge does not remove legal liability (Case 2006/981, Decision 2009/4293, 20.10.2009) — that is, the "I did not know" defence does not, on its own, reduce the penalty.

What is the Article 238 penalty and how is it calculated?

Short answer: Article 238 is the administrative fine tied to breach of the temporary importation regime, and for private-use vehicles it provides a tiered structure. In current practice, where the overstay does not exceed one month a fixed fine applies and these amounts are revalued each year by the revaluation rate (for 2026: on the order of 2,988 TL up to one month, 5,976 TL up to two months, 8,964 TL up to three months); where the overstay exceeds three months the fine is calculated as one quarter of the customs duties on the vehicle. The subtlety here is this: although "one quarter" may sound light, since the base for passenger cars covers the total of customs duty, special consumption tax and VAT, the resulting amount can approach — or even exceed — the value of the vehicle. In addition, those who take their vehicle abroad without an undertaking are subject to a separate irregularity fine under the relevant subparagraph of Article 241 (11,952 TL for 2026).

What does judicial case law examine in these penalties?

Short answer: Case law reviews not only the existence of the penalty but also its calculation, and has produced two important principles in the taxpayer's favour. First, review of the tax base: the 7th Chamber of the Council of State has held that the carnet (entry form) drawn up at temporary entry, which contains the value of the vehicle, stands in the place of a declaration, and that the taxes must be assessed on the basis of the value stated in that document; the administration may not, without any inquiry into whether the declared value reflects reality, assess the tax on a value set by its own commission (Case 2006/981, Decision 2009/4293). Second, the principle of the more favourable law: in the same decision the Chamber expressly accepted that a statutory provision changing the penalty rate in Article 238 in the taxpayer's favour applies retroactively to customs fines too, under the criminal-law principle that "the more favourable law applies retroactively". The strict side of the case law should also be known: where an extension of the period is not requested and events such as an accident are not duly notified to the customs office, the existence of the breach is accepted beyond dispute and the case may be dismissed (Council of State, 7th Chamber, Case 2005/5353, Decision 2006/2886, 03.10.2006).

The penalty has been served — what legal remedies are there?

Short answer: The penalty decision is not final; the legal order provides for review. Within fifteen days of service, an objection may be filed under Article 242 of the Customs Law with the superior authority to which the issuing administration is attached (the regional directorate); if the objection is rejected, the way to the tax court is open. Where the conditions are met, the settlement (uzlaşma) mechanism may also be considered. The subject of review is not only the question "is there a breach?": the base of the penalty (which document the vehicle's value rests on), whether the correct tier was applied, the calculation of the period, the procedure of notification, and proportionality — each of these is a separate ground of review, and the case law cited above gives the taxpayer a real foothold, particularly on the base. Bear in mind that every application is subject to a time limit and that each concrete file is assessed on its own circumstances.

How can you avoid these penalties altogether?

Short answer: There are three golden rules. First, track the period: clarify at entry how long the vehicle may remain in Türkiye and do not leave the exit to the last day; if you cannot leave within the period, have the vehicle placed under customs supervision, or be sure to use the undertaking procedure for temporary exits abroad (which can also be filed via e-Government). Second, driving discipline: let only the right-holder and the family members resident abroad permitted by the legislation drive the vehicle; do not leave it — not even "for five minutes" — to anyone who is not a right-holder. Third, documents and notification: in cases of accident, breakdown or force majeure, notify the customs office duly and without delay and document it — as the case law shows, an excuse that is not notified is legally non-existent. This regime is a genuine convenience when its rules are followed; the problem lies not in the rule itself but in insufficient knowledge of its subtleties.

A final word: Nothing in this article shows a way to breach the rules; the aim is for good-faith vehicle owners to know their rights and obligations in advance, and for those who face a penalty to be aware of the review remedies the law affords. If you face such a situation, we strongly recommend working with a lawyer or customs consultant able to assess the specific circumstances of your file — this article is general information and is no substitute for professional advice. And never forget: the decision on the fate of the objection and court remedies in your concrete file belongs to the independent Turkish courts and members of the judiciary; no guide and no adviser can take the place of that judgment.

Who is UMAGR? Founded by former customs officers, UMAGR provides case-based support in customs and foreign-trade consultancy: foreign-plated vehicle procedures and the tourist facilities regime, objections to administrative customs penalties, accompanied-baggage disputes, and recovery of overpaid duties.

This article is for information purposes; it does not constitute binding legal advice for your specific case and does not create a lawyer-client relationship. Fixed penalty amounts are revalued each year by the revaluation rate; the amounts in the text are for 2026. Sources: Customs Law No. 4458 arts. 128 ff. (temporary importation regime), 238, 241, 242, 244; Customs General Communiqué on Land Vehicles Temporarily Imported (Series No. 1); official notices of the Ministry of Trade (accompanied vehicles); Council of State 7th Chamber, Case 2006/981, Decision 2009/4293 (20.10.2009); Council of State 7th Chamber, Case 2005/5353, Decision 2006/2886 (03.10.2006).