Bringing a Company Car to Turkey from Abroad in 2026: 90-Day Limit, Power of Attorney and Customs Rules
1. Legal basis: a company vehicle enters under temporary importation, not permanent import
A foreign-plated vehicle owned by a company outside Türkiye does not become a Turkish free-circulation vehicle merely because an employee, director, shareholder or other authorized person drives it through the border. When the conditions are met, the vehicle enters under the temporary importation regime. Customs Law No. 4458, Article 128 provides the legal foundation for the temporary importation of non-free-circulation goods for use in the Turkish Customs Territory with total or partial relief from import duties, subject to re-export and the conditions of the regime.
The practical rules for foreign-plated road vehicles are applied together with Decision No. 2009/15481 on the implementation of certain provisions of Customs Law No. 4458 and the Ministry of Trade’s current accompanied-vehicle guidance. The distinction between a privately owned vehicle and a vehicle owned by a legal entity is decisive because the maximum period and the documentary basis differ.
A common mistake is to assume that every foreign-plated vehicle qualifies for the widely known 730-day period. That is incorrect. The 730-day maximum is associated with eligible individual temporary admission. The Ministry’s current rule for a vehicle registered in the name of a legal entity and brought under a power of attorney is a maximum of 90 days. A corporate registration certificate therefore changes the legal route even if the person driving the car is also a shareholder or director of the company.
The temporary admission does not transfer ownership, does not create a right to sell the vehicle in Türkiye and does not remove customs supervision. The company vehicle remains foreign-status property and must be re-exported or placed under another lawful customs treatment before the authorized period expires.
2. Why a foreign company vehicle is limited to 90 days
The Ministry of Trade expressly distinguishes company-owned vehicles from individually owned vehicles in its current accompanied-vehicle rules. Where the vehicle is registered to a legal entity and the person bringing it presents a valid power of attorney, the period granted is limited to a maximum of 90 days.
This 90-day rule must be treated as a substantive customs limit. It is not converted into 730 days merely because the driver is a Turkish citizen living in Germany, France, the Netherlands, Belgium, the United Kingdom or another country. It is also not converted into 730 days because the driver owns shares in the foreign company. Customs examines the vehicle registration and the legal owner shown in the documents. If the registered owner is a legal entity, the company-vehicle rule applies.
The 90-day maximum also should not be confused with the immigration status of a foreign driver. A person’s lawful stay in Türkiye and the vehicle’s customs period are separate legal questions. The vehicle may not remain after its customs period merely because the driver holds a longer residence permit. Conversely, a driver cannot lawfully remain in Türkiye after the person’s own immigration permission expires simply because the vehicle has a customs period that has not yet ended.
For compliance planning, the company should calculate the vehicle’s Turkish use from the customs entry record, not from the date the employee began using it for meetings or field work. The period recorded by customs controls the re-export deadline.
3. The 185-day residence-abroad test still matters
The company-vehicle route does not eliminate the residence-abroad requirement. Under the Ministry’s current rules, the person bringing the vehicle must be resident abroad. Residence abroad is assessed principally through the person’s actual entry and exit history: the standard test asks whether the person spent more than 185 days abroad during the 365 days immediately preceding entry into Türkiye.
The day count is not a nationality test. A Turkish citizen employed by a German GmbH may satisfy it. A German, British, Dutch, French, Belgian, American or other foreign citizen may also satisfy it. What matters is the legal residence-abroad condition and the recorded travel history, not the passport alone.
The Ministry also requires the corporate owner to be established abroad for the company-vehicle route. The rule is intended for a foreign legal entity’s vehicle used temporarily by a qualifying person, not for disguising a Turkish-resident person’s ordinary domestic vehicle use behind a foreign corporate registration.
Accordingly, before the vehicle starts its journey to Türkiye, the company should verify both sides of the file: the driver’s eligibility and the vehicle owner’s foreign corporate status. Border problems frequently arise when only the driver’s residence card is prepared while the company documents, authority chain or vehicle ownership evidence is incomplete.
4. Documents required when a company car enters Türkiye
The person presenting the company car at the Turkish border must be able to prove identity, the vehicle’s foreign registration and the legal authority to use and bring the vehicle into Türkiye. The exact file depends on the country and corporate structure, but the core evidence is consistent.
First, the original or officially acceptable vehicle registration document must identify the foreign legal entity as the registered owner. Second, the driver must present the passport or other travel document used for entry. Third, a power of attorney or corporate authorization must establish that the legal entity authorizes that person to possess, use and bring the identified vehicle into Türkiye. The authorization should identify the company, authorized person and vehicle with sufficient precision.
Where the authority is signed by a company representative, the documentary chain should also show that the signatory had authority to bind the company. Depending on the issuing country and the document, a company registry extract, signature authority document, notarization, apostille or consular legalization may be necessary to make the foreign authorization reliably verifiable in Türkiye.
Valid motor insurance covering Türkiye must also be available. The vehicle should carry any registration, inspection and traffic documents required for lawful road use. Customs temporary admission and road-traffic legality are separate: a car can satisfy the customs route but still be unable to circulate lawfully if the required insurance or traffic documents are missing.
Companies should avoid vague letters such as “the employee may use company vehicles.” A customs file is stronger when the authorization states the plate number, VIN/chassis number, make/model, the authorized driver’s identity and the authority to enter and exit Türkiye with the vehicle. A clear document reduces factual disputes at the border.
5. Employer vehicles, director vehicles and group-company vehicles
The same customs question arises in several business structures: an employee drives an employer’s car, a director drives a vehicle registered to the company, a shareholder uses a company vehicle, or an employee of one group company uses a vehicle registered to another group company. In each case, customs starts from the registered owner and the driver’s legal authority.
Being a director does not make the company’s property the director’s private property. Being the sole shareholder does not change the vehicle registration from corporate to personal ownership. The legal entity remains distinct. Therefore, a director or shareholder who arrives with a company-owned vehicle should prepare the corporate authorization file rather than relying on proof of share ownership alone.
For a group-company vehicle, the authority chain requires particular attention. If Company A owns the car but the driver works for Company B, a letter from Company B alone does not prove that Company A authorized the use. The owner’s authorization or a legally documented intercompany right to use the vehicle must be established.
A leased company vehicle requires the lease relationship to be documented as well. The person bringing the vehicle must be able to show that the company has the legal right to possess/use the vehicle and that the company in turn validly authorized the driver. Customs is entitled to examine the real legal basis of possession rather than assume it from a logo on the vehicle.
6. What the company car may and may not be used for in Türkiye
Temporary admission permits use only within the conditions of the customs authorization. It does not create an unrestricted domestic fleet right. The vehicle cannot be sold, transferred, leased to Turkish residents or left for unrestricted use by persons who do not satisfy the temporary-admission conditions.
The authorized holder remains responsible for observing the customs conditions. If the vehicle is handed to another person in Türkiye, the question is not simply whether the company gave internal permission. Customs law separately determines who may use a temporarily admitted foreign vehicle. Unauthorized domestic use can trigger the penalty provisions of Customs Law No. 4458, including Article 238 where the conditions of the regime are breached.
Business activity also does not change the customs status. Driving to customer meetings, factories or project sites does not release the vehicle into free circulation. The 90-day maximum remains applicable. A company that needs a permanent vehicle fleet in Türkiye must use the appropriate Turkish registration, import, tax and traffic-law route rather than repeatedly treating the same vehicle as a short-term foreign company car.
Commercial carriage requires separate analysis. A passenger car temporarily used by a foreign employee is different from a truck, bus, commercial carrier or vehicle used in international transport operations. Transport permits, cabotage restrictions, transit rules and sector-specific legislation may apply in addition to customs law.
7. A Turkish branch or subsidiary does not automatically create a 90-day company-car right
Foreign investors frequently operate in Türkiye through a Turkish limited company, joint-stock company or registered branch. The existence of foreign ownership does not mean every vehicle of the foreign parent can be treated as a temporary foreign company car for permanent local use.
A Turkish-incorporated subsidiary is a Turkish legal entity even if all shares are owned abroad. A vehicle intended for that subsidiary’s ordinary permanent operations must be assessed under the normal import, registration and tax rules. Temporary admission cannot be used to replace permanent import solely to avoid customs duties, special consumption tax, VAT or Turkish registration obligations.
A foreign company’s Turkish branch also creates a factual distinction between a temporary visit by an overseas employee and permanent operational use by staff based in Türkiye. The Ministry’s residence-abroad condition is designed to prevent persons resident in Türkiye from using the temporary-admission regime as a domestic vehicle system.
Where the planned use involves repeated projects, long-term assignments or vehicles remaining in Türkiye beyond 90 days, customs planning should be completed before entry. The correct route may be permanent import, another temporary-import authorization for qualifying goods/vehicles, a leasing structure permitted by law or use of a Turkish-registered vehicle.
8. Re-export before the deadline and leaving Türkiye without the vehicle
The company should record the customs deadline immediately after entry and schedule re-export before it expires. A short trip abroad does not automatically convert the corporate vehicle into a new 90-day admission. A new entry is subject again to the legal conditions and the customs authority’s assessment.
If the authorized person needs to leave Türkiye while the company car remains in the country, the person must follow the Ministry’s procedure for leaving without the temporarily admitted vehicle. The vehicle may be left under customs control or the required undertaking may be submitted through the available customs/digital procedure where applicable. Merely parking the vehicle at a hotel, company premises, airport or private garage does not extinguish the customs responsibility.
The Ministry’s Foreign-Plated Vehicle Transactions service, introduced in 2026, allows specified foreign-vehicle transactions to be handled digitally, including viewing the recorded stay deadline and submitting certain undertakings. The digital record should be checked against the border documentation before travel plans are finalized.
On re-export, the vehicle’s exit must be properly recorded. The company should preserve the exit record together with the entry documents because a later entry or customs dispute may depend on proving when the prior temporary admission ended.
9. Overstay, unauthorized use and customs objections
Failure to re-export within the authorized period can trigger administrative penalties. The precise consequence depends on the type and duration of the breach. Customs Law Article 241 contains fixed administrative penalties for specified procedural violations and short overstays, while Article 238 addresses breaches of conditions governing customs procedures, including serious misuse of temporarily imported goods or vehicles.
Unauthorized transfer or use of a temporarily admitted vehicle can therefore become materially more expensive than a simple border delay. Customs may calculate penalties by reference to customs duties in cases governed by Article 238. The vehicle can also become subject to customs enforcement measures while the breach is examined.
Conduct involving concealment, fraudulent declarations, prohibited goods or intentional evasion can require separate analysis under Anti-Smuggling Law No. 5607. An administrative customs penalty and a criminal smuggling allegation are legally distinct. The file must be classified by the actual conduct alleged and the evidence recorded by customs.
Customs Law Article 242 provides the administrative objection route against customs duties, penalties and administrative decisions. The ordinary statutory objection period is 15 days from notification. A company receiving a penalty should immediately preserve the customs entry record, vehicle registration, power of attorney, driver travel history, corporate documents, insurance, notification document and any border minutes. The objection should attack the exact factual and legal basis of the decision rather than merely state that the company acted in good faith.
If the dispute concerns whether the vehicle was in fact company-owned, whether the driver had authority, whether the residence-abroad test was satisfied or whether the customs period was recorded incorrectly, those points should be proved with primary documents. Customs disputes are document-driven; incomplete corporate records can turn an otherwise defensible case into a penalty.
10. Compliance checklist for foreign companies before sending a car to Türkiye
A foreign company should first confirm that the trip genuinely falls within the temporary company-vehicle route. It should then verify the driver’s residence-abroad position from actual entry-exit history, confirm the foreign legal entity’s ownership/registration of the vehicle, prepare a vehicle-specific power of attorney, prove the signatory’s corporate authority, arrange insurance valid in Türkiye and ensure the driver carries the originals or legally acceptable versions.
At the border, the driver should confirm the period entered by customs. The company should place the re-export deadline in its compliance calendar. During the stay, the vehicle should be used only by persons and for purposes permitted under the temporary-admission rules. Before any departure of the driver without the car, the customs undertaking/control procedure must be completed. Finally, the company should retain evidence of re-export.
These steps are particularly important for companies based in Germany, the Netherlands, Belgium, France, Austria, Switzerland, the United Kingdom and other countries whose directors or employees frequently travel to Türkiye for projects. The fact that cross-border business travel is routine does not make the customs rules optional.
For a broader overview of passenger, parcel, vehicle and commercial-import rules, see our Turkey Customs Rules 2026 guide. Companies planning an actual import rather than temporary vehicle use should separately review importer eligibility, tariff classification, customs valuation, origin and product-compliance requirements.
Frequently asked questions
Can a German GmbH’s car stay in Türkiye for 730 days?
No. A vehicle registered to a legal entity and brought under a power of attorney is subject to the company-vehicle rule. Under the Ministry of Trade’s current guidance, the maximum temporary admission period for this route is 90 days.
Does being the sole shareholder allow the driver to use the private 730-day rule?
No. Share ownership does not convert company property into personal property. Customs examines the registered vehicle owner. If the vehicle is registered to the legal entity, the corporate route applies.
Does the driver still need to satisfy the 185-day test?
Yes. The company-vehicle route requires the authorized person to satisfy the applicable residence-abroad condition. The standard test examines whether the person spent more than 185 days abroad during the preceding 365 days.
Is a simple employer letter enough?
The driver must prove lawful authority to bring and use the identified vehicle. A vehicle-specific power of attorney or corporate authorization supported by evidence of the signatory’s authority is materially stronger than a generic employment letter and is the proper basis for the corporate-vehicle route.
Can an employee resident in Türkiye bring the foreign employer’s car under this rule?
No. The temporary accompanied-vehicle system is based on residence abroad. A person resident in Türkiye cannot create eligibility merely by showing that the employer or vehicle is foreign.
Can the car be left with the Turkish subsidiary after the foreign employee returns abroad?
No. The temporary admission is not a transfer to the Turkish subsidiary. Leaving the vehicle for unrestricted use in Türkiye breaches the temporary-admission conditions unless another lawful customs procedure is completed.
Can the company sell the car in Türkiye during the 90 days?
No. A temporarily admitted company vehicle is not in free circulation. Sale or transfer requires completion of the legally applicable customs, tax and registration procedures; the temporary-admission record alone does not authorize a domestic sale.
What happens if the 90-day period is exceeded?
Customs may impose administrative penalties under Customs Law No. 4458 according to the nature and duration of the breach. Articles 238 and 241 are central provisions. The notification should be reviewed immediately because Article 242 provides a 15-day administrative objection period.
Can the driver fly out while the company car stays in Türkiye?
Only after following the required customs procedure for leaving without the temporarily admitted vehicle, such as the applicable undertaking or customs-control process. Simply parking the vehicle does not end customs responsibility.
Can a right-hand-drive company car enter Türkiye?
The steering-wheel position does not by itself eliminate temporary-admission eligibility. Road-traffic requirements, including Highway Traffic Regulation Article 30 and the vehicle’s technical compliance, must also be observed.
Official legal framework used in this guide
- Customs Law No. 4458, especially Articles 128, 238, 241 and 242.
- Decision No. 2009/15481 on the implementation of certain provisions of Customs Law No. 4458.
- Republic of Türkiye Ministry of Trade, current Accompanied Vehicles guidance, including the legal-entity vehicle rule and residence-abroad test.
- Highway Traffic Regulation Article 30 for relevant road-traffic conditions.
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