Micro Export: A New Generation Model That Stands Out with Ease and Advantages
Micro export is an innovative export model that enables the fast and cost-effective shipment of products abroad. This method is carried out using the Electronic Commerce Customs Declaration (ETGB), facilitating small-scale businesses to enter international markets. Unlike traditional export methods, micro export reduces bureaucracy, accelerates processes, and lowers costs.
İçindekiler
- Definition of Micro Export
- Required Documents for Micro Export
- Advantages of Micro Export
- Electronic Commerce Customs Declaration (ETGB) and Its Function
- How to Prepare a Micro Export Invoice?
- VAT Refund and Micro Export
- Key Information About Micro Export
- Products and Services Excluded from Micro Export
- Transactions Not Covered by Micro Export
- Conclusion
Definition of Micro Export
Micro export refers to the shipment of consignments weighing up to 300 kilograms and valued below a certain threshold abroad via authorized express courier companies. This method eliminates the need for physical documentation by completing transactions digitally through ETGB. Micro export stands out not only for its speed but also for its cost advantages.
Required Documents for Micro Export
The following documents must be prepared without any deficiencies in micro export processes:
- Indirect Representation Authorization Document: Submitted as a one-time document.
- Export Information Form: Contains necessary details.
- E-Archive or Finance-Approved Invoice: The GTIP code must be explicitly stated on the invoice.
- English Invoice (Proforma or Commercial Invoice): Mandatory for international transactions.
Ensuring that these documents are prepared accurately and completely and delivered to authorized courier companies allows the process to proceed smoothly. Attention to the content and format of the documents during preparation prevents potential issues.
Advantages of Micro Export
The micro export model enables businesses to operate more effectively in international trade with several advantages:
- Reduced Bureaucracy: No need for customs brokerage services.
- Cost Advantage: Expenses such as notarized power of attorney and other document fees are eliminated.
- Fast Processing: As all transactions are conducted digitally, the process is faster.
- VAT Refund Opportunity: Transactions under micro export are eligible for VAT refunds.
- Flexibility: Provides small businesses with access to international markets without requiring large-scale export operations.
Electronic Commerce Customs Declaration (ETGB) and Its Function
ETGB is a digital declaration used in micro export processes. Through this document, export operations are carried out via authorized express courier companies, with digital records replacing physical documents. ETGB simplifies the export process, allowing businesses to save time and money. Additionally, it enables real-time tracking of transactions.
How to Prepare a Micro Export Invoice?
For micro export processes, issuing an accurate and complete invoice for products to be sent abroad is crucial for smooth customs processes and fulfilling legal obligations. In this context, preparing an E-Archive Invoice or a Finance-Approved Invoice is mandatory. However, these invoices must include certain essential details.
The required information on a micro export invoice is as follows:
Sender Company Information
The following information about the sender company must be included completely:
- Full Title: The registered trade name of the company must be written.
- Address: The company’s headquarters address must be clearly and accurately stated.
- Tax Office and Tax Number: These tax-related details must also be included on the invoice.
Recipient Company Information
The information about the invoice recipient must also be complete:
- Full Title: The trade name of the recipient company must be correctly written.
- Address: The full address of the recipient company within or outside the country must be specified.
- Tax Office and Tax Number: If the recipient is a company, these details are mandatory.
Invoice and Shipment Details
Detailed information about the shipment and invoice must be included in the micro export invoice:
- Invoice Date: The date of the invoice should be written in the day/month/year format.
- Invoice Number: A unique number must be assigned to each invoice.
- Invoice Type: For instance, it should clearly state that it pertains to a goods export invoice.
- Date and Time of Issue: The exact time of issuance is a crucial detail in E-Archive processes.
Delivery Terms
Delivery terms are an important logistical detail in the micro export process. For instance:
- DAP (Delivered at Place): Indicates that the shipment will be delivered to the recipient. Delivery terms must be clearly stated according to INCOTERMS rules.
Product Information
Detailed information about the products listed on the invoice must be included as follows:
- Country of Origin: The country of origin of the products must be specified. If multiple origins are involved, each product’s origin must be individually stated.
- Description and Quantity of Products: A clear description and quantity of the products being sent must be provided.
Signature and Stamp
The invoice must be signed by the authorized person of the issuing company and stamped with the company seal. This confirms the accuracy of the information on the invoice.
VAT Refund and Micro Export
Article 3065 of the Value Added Tax Law allows for VAT refunds on deliveries under micro export. Transactions carried out via ETGB are among the required documents for VAT refunds. Proper management of declaration preparation and application processes ensures quick resolution of refund requests. This advantage creates a significant cost benefit for micro exporters.
Key Information About Micro Export
Micro export is an export type that facilitates the overseas shipment of products by small and medium-sized enterprises. However, it is essential to understand certain critical rules and details for managing this process correctly. Below are the key facts about micro export:
Company Establishment for Micro Export
To perform micro export, it is mandatory to establish a company. Important details regarding company types are as follows:
- Sole Proprietorship is Sufficient: Establishing a sole proprietorship is sufficient for micro export.
- Other Company Types: Micro export can also be performed through other company types like joint-stock or limited companies.
Tax Declaration Obligation
Tax obligations must be meticulously fulfilled during micro export processes:
- Individuals who do not declare taxes are not legally entitled to perform micro export.
- Failure to declare taxes may result in legal penalties.
Differences Between Micro Export and Traditional Export
There are significant differences between micro export and traditional export:
- Limits: While there is no shipment limit in traditional export, micro export transactions are restricted by certain limits.
- Scope: Micro export is usually preferred for smaller-scale shipments.
Cargo Procedures in Micro Export
The logistics operations in the micro export process are carried out by licensed express courier companies:
- Authorized Courier Companies: Micro export shipments’ cargo procedures can only be carried out by licensed and authorized courier companies.
- Ease and Speed: These companies ensure that shipments are delivered abroad quickly and safely.
Products and Services Excluded from Micro Export
Micro export does not cover all types of products or services. Special procedures apply to the following:
- Temporary Exports: Fair and exhibition goods, items sent for repair, complimentary products, and gifts are excluded from micro export.
- Processing Regimes: Transactions under inward processing and outward processing are not suitable for micro export.
- Restricted and Permit-Required Products: Certain products such as food, medicine, and chemicals require additional permissions and inspections, making them ineligible for micro export procedures.
Transactions Not Covered by Micro Export
The following transactions are excluded from micro export and are subject to different procedures:
- Fair and exhibition shipments
- Products sent for repair
- Complimentary or gift shipments
- Exports under inward or outward processing regimes
- Restricted products (e.g., food, medicine, chemicals)
These types of transactions require special arrangements outside micro export procedures.
Conclusion
Micro export offers businesses a low-cost, fast, and practical international trade method. This model, especially ideal for small and medium-sized enterprises, simplifies export processes by reducing bureaucracy. Properly managing the process with accurate information and documents contributes to businesses’ effectiveness in the international arena. For more information and guidance, consider seeking professional support.