Mevzuat Merkezi

Disposal, recycling and waste legislation

Sıfır Atık'tan GEKAP'a, tıbbi atık yönetmeliğinden VUK 278'e — kurumsal imha süreçlerinizi ilgilendiren güncel mevzuatın sade özetleri, resmi kaynakları ve Scrap uzman yorumları tek bir merkezde.

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Takip edilen düzenleme
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2026
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Featured · Law

Tax Procedure Law Article 278 and Law No. 7103: Tax Treatment of Destroyed Goods

Overview of the tax valuation of destroyed goods: VUK Art. 278 (pricing commission), Art. 278/A (destruction rate, Law No. 7103) and VAT Law Art. 30(c), and when each applies.

Düzenlemeyi İncele
İlgili Kanun 213 VUK md. 278 / 278-A
Değişiklik 7103 sayılı Kanun
Yetkili Kurum Gelir İdaresi Başkanlığı
Status Yürürlükte
54 düzenleme

Tüm Düzenlemeler

Regulation

Customs Regulation

Resmî Gazete: 07.10.2009 / 27369 (Repeated) — Implementation of the Customs Law; destruction and abandonment of goods, ex officio destruction, residues and waste.
Regulation

Liquidation Regulation

Resmî Gazete: 25.06.2013 / 28688 — Disposal of goods subject to liquidation; liquidation by destruction of goods that have lost economic value or are harmful to health.
Communiqué

Communiqué on the Import Inspection of Wastes Controlled for Environmental Protection (Product Safety and Inspection: 2026/3)

Resmî Gazete: 31.12.2025 / 33124 (4th Repeated) — Conformity inspection of waste imports; return of non-compliant waste and wastes banned from import.
Regulation

Regulation on the Wholesale and Retail Sale and Storage of Plant Protection Products

Resmî Gazete: 13.12.2025 / 33106 — Sale and storage of plant protection products; return, recall and destruction of expired or banned products.
Regulation

Regulation on the Licensing and Placing on the Market of Plant Protection Products

Resmî Gazete: 14.03.2024 / 32489 — Licensing and placing on the market of plant protection products; the licence holder's responsibility for recalling and destroying expired products.
Law

Highway Traffic Law No. 2918

Resmî Gazete: 18.10.1983 / 18195 — Vehicle registration and withdrawal from traffic; deregistration of scrapped vehicles and the ban on driving scrapped vehicles on public roads.
Regulation

Regulation on the Control of End-of-Life Vehicles

Resmî Gazete: 30.12.2009 / 27448 — Delivery, depollution, dismantling and recovery of end-of-life vehicles; the vehicle deregistration and disposal form.
Communiqué

Communiqué on Technical Procedures for the Storage, Depollution, Dismantling and Treatment of End-of-Life Vehicles

Resmî Gazete: 06.07.2011 / 27986 — Technical criteria for ELV collection points, temporary storage areas and treatment facilities.
Regulation

Regulation on Vehicle Sales, Transfer and Registration Services

Resmî Gazete: 31.01.2018 / 30318 — Withdrawing vehicles from traffic and scrapping them: debt condition, disposal form and plate cancellation.
Law

Customs Law No. 4458

Resmî Gazete: 04.11.1999 / 23866 — Destruction under customs supervision, abandonment to customs and liquidation of goods not in free circulation.
Procedures and Principles

Procedures and Principles on the Establishment and Operation of Waste Collection Centres and Zero Waste Practices

31.12.2021 — Ministry procedures on setting up and operating waste collection centres and on zero waste practices.
Regulation

Regulation on Official Controls of Food and Feed

Resmî Gazete: 17.12.2011 / 28145 — Official controls of food and feed; measures such as recall, special treatment and destruction of non-compliant products.
Last amended:
Regulation

Regulation on Registration, Evaluation, Authorisation and Restriction of Chemicals (KKDİK)

Resmî Gazete: 23.06.2017 / 30105 (repeated issue) — Obligations on the registration, evaluation, authorisation and restriction of chemical substances (Turkish REACH).
Last amended:
Regulation

Cosmetic Products Regulation

Resmî Gazete: 08.05.2023 / 32184 (repeated issue) — Safety and market surveillance of cosmetic products; withdrawal and recall of non-compliant products.
Last amended:
Regulation

Medical Device Regulation

Resmî Gazete: 02.06.2021 / 31499 (repeated issue) — Placing medical devices on the market and market surveillance, including withdrawal and recall of non-compliant devices.
Last amended:
Law

Law No. 5996 on Veterinary Services, Plant Health, Food and Feed

Resmî Gazete: 13.06.2010 / 27610 — Core law on food and feed safety, official controls, and the recall and destruction of unsafe products.
Last amended:
Law

Law No. 7223 on Product Safety and Technical Regulations

Resmî Gazete: 12.03.2020 / 31066 — Framework law on placing safe products on the market, market surveillance, and the withdrawal, recall and destruction of unsafe products.
Last amended:
Regulation

Regulation on the Recall of Human Medicinal Products and Foods for Special Medical Purposes

Resmî Gazete: 23.10.2024 / 32701 — Rules, powers and responsibilities for recalling defective or suspected defective human medicinal products from the market.
Regulation

Regulation on Market Control of Human Medicinal Products and Foods for Special Medical Purposes

Resmî Gazete: 21.11.2024 / 32729 — Market control of authorised human medicinal products: sampling, analysis and measures taken in case of non-compliance.
Regulation

Regulation on the Recycling Contribution Fee

The “Regulation on the Recycling Contribution Fee” sets forth the procedures and principles for the declaration and collection of contribution fees from producers or importers of products listed in Annex-1 of the Environmental Law No. 2872.
Last amended:
Regulation

Regulation on the Restriction of the Use of Certain Hazardous Substances in Electrical and Electronic Equipment

This regulation aims to limit the use of certain hazardous substances in electrical and electronic equipment (EEE) to protect human health and the environment.
Last amended:
Regulation

Regulation on Waste Management

The “Waste Management Regulation” was enacted to ensure that waste is managed in a way that protects human health and the environment.
Last amended:
Regulation

Zero Waste Regulation

The “Zero Waste Regulation” provides a national framework in Turkey to establish and manage zero waste systems in line with sustainable development goals.
Last amended:
Regulation

Regulation on the Control of Medical Waste

The “Regulation on the Control of Medical Waste” aims to ensure that medical waste generated in healthcare institutions is managed in a way that protects both human health and the environment.
Last amended:
Regulation

Regulation on the Control of Packaging Waste

The Regulation on the Control of Packaging Waste governs the production, market release, and management of packaging waste in line with environmental protection, sustainable resource use, and circular economy principles.
Regulation

Regulation on the Control of Waste Batteries and Accumulators

The “Regulation on the Control of Waste Batteries and Accumulators” aims to protect human health and the environment by regulating the management of battery and accumulator waste from production to final disposal.
Last amended:
Regulation

Regulation on the Control of Waste Vegetable Oils

The “Regulation on the Control of Waste Vegetable Oils” was issued to ensure the safe and environmentally sound management of used vegetable oils.
Regulation

Regulation on the Incineration of Waste

The “Regulation on Waste Incineration” was enacted to minimize the adverse effects of waste incineration and co-incineration on human health and the environment.
Last amended:
Regulation

Regulation on the Landfilling of Waste

The “Regulation on the Landfilling of Waste” sets the legal and technical framework for the safe and environmentally responsible disposal of waste in designated landfills.
Last amended:
Regulation

Regulation on the Management of Radioactive Waste and Spent Fuel

This regulation aims to minimize risks to the environment, public health, and future generations from radioactive waste and spent fuel generated during nuclear operations.
Regulation

Regulation on the Management of Waste Electrical and Electronic Equipment

The “Regulation on the Management of Waste Electrical and Electronic Equipment (WEEE)” was prepared to promote environmental protection, sustainable use of natural resources, and circular economy principles.
Regulation

Regulation on the Management of Waste Oils

The “Regulation on the Management of Waste Oils” was enacted to protect environmental and human health, promote efficient use of natural resources, and prevent the uncontrolled disposal of waste oils.
Last amended:
Communiqué

Communiqué on Administrative Fines to Be Imposed Pursuant to Environmental Law No. 2872 (2025)

Published in the Official Gazette on December 24, 2024, this communiqué outlines the updated administrative fines to be imposed in 2025 under Article 20 of the Environmental Law No. 2872 for environmental violations.
Communiqué

Communiqué on Refuse-Derived Fuel, Additional Fuel, and Alternative Raw Materials

The “Communiqué on Waste-Derived Fuel, Supplementary Fuel, and Alternative Raw Materials” establishes a regulatory framework for safely utilizing waste as a fuel or raw material without harming the environment.
Last amended:
Communiqué

Communiqué on the Destruction Rate

This communiqué, issued under Articles 278 and 278/A of the Tax Procedure Law No. 213, defines the procedures and principles for valuing and declaring goods that must be destroyed due to spoilage, expiration, or deterioration.
Communiqué

Communiqué on the Road Transportation of Waste

The “Communiqué on the Road Transport of Waste” sets out the legal and technical rules for transporting waste by road in a safe and environmentally responsible manner, in accordance with national and international regulations.
Last amended:
Form

Destruction Rate Application Form

Official application form for determining the destruction rate under the Communiqué on the Destruction Rate; the current version is attached as a document.
Communiqué

General Communiqué on the Declaration of Recycling Contribution Fee

This communiqué outlines the procedures for declaration and collection of the Recycling Contribution Fee (GEKAP) for products listed in Annex-1 of the Environmental Law No. 2872.
Last amended:
Law

Law on Certain Provisions Concerning the Turkish Energy, Nuclear and Mineral Research Agency

Law No. 2690 regulates TENMAK’s revenues, exemptions, intellectual property rights and some personnel rules; the older Authority duty articles were repealed in 2018.
Last amended:
Law

Penalties Under Climate Law No. 7552

The Climate Law No. 7552, which came into force in 2025, introduces strict penalties to ensure effective climate change mitigation and compliance with greenhouse gas (GHG) emission targets.
Procedures and Principles

Procedures and Principles on the Pricing of Plastic Bags

This document outlines the procedures and principles for charging plastic bags to reduce their use, protect the environment, and promote resource efficiency.
Regulation

Regulation on Fluorinated Greenhouse Gases

This regulation, prepared in line with Turkey’s commitments under the Montreal Protocol and EU legislation, aims to control emissions of fluorinated greenhouse gases (F-gases) and ensure their environmentally sound management.
Regulation

Regulation on General Principles for Waste Pre-Treatment and Recovery Facilities

This regulation establishes the technical standards and minimum requirements for waste pre-processing and recovery facilities.
Last amended:
Regulation

Regulation on the Control of End-of-Life Tyres

The “Regulation on the Control of End-of-Life Tires (ELTs)” aims to ensure the collection, temporary storage, recovery, and disposal of tires in an environmentally sound manner.
Last amended:
Law

Environmental Law No. 2872

Law No. 2872 on the Environment, enacted in 1983, aims to protect the environment, prevent pollution, and promote sustainable development.
Last amended:
Form

Annual Destruction Rate Tracking Form

Official form for annual tracking of the destruction rate set under the Communiqué on the Destruction Rate; the current version is attached as a document.
Law

Climate Law No. 7552

Climate Law No. 7552 was adopted on 2 July 2025 and published in the Official Gazette on 9 July 2025 (No. 32951). It covers emission reduction, adaptation, emissions trading and emission permits.
Procedures and Principles

Procedures and Principles Amending the Procedures for Implementing the Regulation on the Recycling Contribution Fee

Ministry procedures (23 July 2020) amending the application rules of the Recycling Contribution Fee Regulation, with worked examples on packaging, electronics, tyres and officer approval.
Law

Tax Procedure Law Article 278 — Valuation of Goods That Have Lost Value

213 sayılı VUK: How Article 278 of Turkey's Tax Procedure Law values goods hit by disasters, spoilage or damage at their comparable value, and how destruction is treated for tax purposes.
Law

Tax Procedure Law Article 278/A — Direct Expensing of Goods to Be Destroyed

7103 sayılı Kanun: Article 278/A of Turkey's Tax Procedure Law (added by Law 7103, 2018) lets goods that must be destroyed be valued at zero within an approved destruction rate.
Law

VAT Law Article 30/c — VAT on Lost (Zayi) Goods

3065 sayılı KDVK: Article 30/c of Turkey's VAT Law No. 3065 blocks input VAT on lost goods, with exceptions and a special rule for depreciable assets, explained with the VAT communiqué.
Last amended:
Standard and Guide

Recovery Participation Fee (GEKAP) Implementation

2872 sayılı Çevre Kanunu: The legal basis of the recovery participation fee (GEKAP) under Additional Article 11 of Turkey's Environment Law No. 2872, annual updating of amounts, and declaration and payment rules.
Standard and Guide

Destruction of Human Medicinal Products: Legal Framework

TİTCK: How the destruction of expired or unusable human medicinal products is framed in Turkey by the pharmaceutical tracking system, the recall regulation and waste legislation.
Standard and Guide

ISO 27001 — Information Security and Data Destruction

Uluslararası Standart: ISO/IEC 27001:2022 explained: the information security standard, its Annex A controls on storage media, equipment disposal and deletion, and the link to Turkey's KVKK data destruction rules.

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