The word regime, which emerged with the assimilation of the French word "regime" into Turkish, was defined by the TDK as a form of administration and regulation. According to the Turkish Customs Legislation, goods that are not prohibited and will be subject to import and export must be subjected to customs approved use and processing by the customs processes. In this direction, the Customs Regime is expressed as the classification of the customs processes to be applied to these products. The products and goods that are processed according to their subject and economic purpose must be subject to one of the 8 customs regimes stated below in order to be able to control them more easily. • Release to Free Circulation Regime • Transit Regime • Customs Warehouse Regime • Inward Processing Regime • Processing Regime under Customs Control • Temporary Import Regime • Outward Processing Regime • Export Regime Free Circulation Regime: In addition to meeting the financial obligations of the goods entering the Turkish customs territory, it is the fulfillment of a series of process obligations such as collecting taxes, implementing trade policy measures and completing other transactions for their import. If the entry for free circulation regime, which is one of the most basic customs regimes applied in many countries in the world, is applied for a good that is not in free circulation, the goods and goods that are subject to the subject gain the status of goods in free circulation. Transit Regime: The goods that are not in free circulation and therefore not exposed to free circulation practices, and the goods whose customs procedures for export have not been completed, are carried from one point to another within the Customs Territory of the Republic of Turkey and under customs supervision. It includes the transportation of the mentioned goods from the internal customs administration to another internal customs administration within the Customs Territory of the Republic of Turkey, from Turkey to a foreign country, from a foreign country to Turkey and from a foreign country to Turkey. Customs Warehouse Regime: It is the determination of the provisions regarding the sending of the goods that are not in free circulation and therefore not subject to free circulation practices, and the goods in free circulation that can benefit from the export provisions in case they are taken to the customs warehouses where the goods are exported. It is examined in 6 types as general warehouses and private warehouses. Inward Processing Regime (DIR): It is a system that provides customs exemption in cases where the raw materials required for the production of the goods to be exported must be imported in order to encourage exports in Turkey and for intermediate goods and inputs whose import is subject to customs duty. In this system, it is essential to export the products obtained as specified in the Customs Legislation, and after the export process, the guarantee and taxes are returned to the manufacturer. Processing under Customs Control Regime: It is the type of regime in which the goods and goods that are not in free circulation are put into free circulation over import taxes after the goods and goods that are not in free circulation are subjected to processes that change their nature within the Customs Territory of Turkey without being exposed to import duties and trade policy measures, and after the processing process they are subjected to. Temporary Import Regime: It is the customs regime where partially or completely exempted import taxes are not applied, trade policy measures are not applied, the goods that are not in free circulation are used within the customs territory of Turkey and their re-exportation is allowed without any changes other than normal wear and tear during the usage period. The goods, which are subject to the temporary importation regime according to the customs legislation, must be removed from the customs territory of Turkey at the end of the specified period. Outward Processing Regime: It is the type of regime that provides all kinds of tax exemption during the temporary exportation of goods and goods in free circulation for future processing, repair or renewal, and the importation of the product into the Customs Territory of the Republic of Turkey after the necessary procedures. Export Regime: It is the implementation of the provisions regarding the export of all kinds of goods in free circulation, provided that the prohibition and restriction provisions are reserved.