The answer to this question is regulated in Article 22 of the Export Circular.
Foreign exchanges left to the free use of the exporter
ARTICLE 22 – (1) In export transactions of an amount not exceeding 5,000 USD or equivalent foreign currency or Turkish lira within the scope of service export, transit trade, sales made with special invoices to non-residents of Turkey, sales made by calculating VAT to non-residents of Turkey, micro export and free zone transaction form, the entire amount; in export transactions made to countries listed in Annex: 3, the disposal of fifty percent of the amount is free.
(2) In exports made according to CFR and CIF delivery methods, freight and insurance costs and rental amounts obtained within the framework of financial and commercial leasing agreements that the lessee does not have the right to purchase are considered as service fees in foreign exchange.
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