Regulations & Rules
LAWS
The Agricultural Products Licensed Warehousing Law [Law No. 5300]
The Capital Market Law [Law No. 6362]
The Income Tax Law [Law No. 193 – Provisional Article 76]
The Value Added Tax Law [Law No. 3065 – Article 13/ğ, Article 17/4-t and Article 4 of the List-I]
The Stamp Duty Law [Law No. 488 – Article 43 of Table No. (II)]
PRESIDENTIAL DECREES
BY-LAWS
Regulation on Procedures and Principles of Establishment, Operation and Audit of Mercantile Exchange
Regulation on Electronic Warehouse Receipt
Regulation on Agricultural Products Licensed Warehousing
Regulation on Licensing, Operation and Inspection of Authorized Classifiers
Regulation on Licensed Warehousing Compensation Fund
COMMUNIQUÉ
Pistachio Licensed Warehouse Communiqué
Hazelnut Licensed Warehouse Communiqué
Grain, Legumes and Oilseeds Licensed Warehouse Communiqué
Dried Apricot Licensed Warehouse Communiqué
Raisin Licensed Warehouse Communiqué
Cotton Licensed Warehouse Communiqué
Dairy Products Licensed Warehouse Communiqué
Olive Licensed Warehouse Communiqué
Olive Oil Licensed Warehouse Communiqué
Communiqué on Support Payment for Agricultural Products Stored in Licensed Warehouses
Tax Procedure Law General Communiqué No.452
Corporate Tax General Communiqué No: 1 [Article 38 of Part (IV)]
DIRECTIVES
Turkish Mercantile Exchange Electronic Warehouse Receipt (EWR) Market Directive
Turkish Mercantile Exchange Directive on Membership
Turkish Mercantile Exchange Directive on Member Documentation and Registration Scheme
Turkish Mercantile Exchange Tawarruq Market Membership, Trading and Settlement Procedures Directives
PROCEDURES
Turkish Mercantile Exchange Electronic Warehouse Receipt (EWR) Market Procedure
Turkish Mercantile Exchange Agricultural Product Indices Calculation and Dissemination Procedure
Takasbank TMEX EWR Market Procedure
OTHER REGULATIONS
Licensed Warehousing Tariffs, Contracts and Undertakings
REGULATIONS ON LICENSED WAREHOUSING
The Agricultural Products Licensed Warehousing Law [Law No. 5300]
Regulation on Agricultural Products Licensed Warehousing
Regulation on Licensing, Operation and Inspection of Authorized Classifiers
Regulation on Licensed Warehousing Compensation Fund
Regulation on Electronic Warehouse Receipt
Pistachio Licensed Warehouse Communiqué
Hazelnut Licensed Warehouse Communiqué
Grain, Legumes and Oilseeds Licensed Warehouse Communiqué
Dried Apricot Licensed Warehouse Communiqué
Raisin Licensed Warehouse Communiqué
Cotton Licensed Warehouse Communiqué
Dairy Products Licensed Warehouse Communiqué
Olive Licensed Warehouse Communiqué
Olive Oil Licensed Warehouse Communiqué
Grain, Legumes and Oil Seeds Licensed Warehouse Fire Tariff
REGULATIONS ON MERCANTILE EXCHANGE
The Capital Market Law [Law No. 6362]
Regulation on Procedures and Principles of Establishment, Operation and Audit of Mercantile Exchange
REGULATIONS ON ELECTRONIC WAREHOUSE RECEIPT (EWR) MARKET TRADES
Turkish Mercantile Exchange Electronic Warehouse Receipt (EWR) Market Procedure
Turkish Mercantile Exchange Electronic Warehouse Receipt (EWR) Market Directive
Central Securities Depository of Türkiye (CSD) EWR Transactions User Guide
Brief Information on Electronic Warehouse Receipt Services of Takasbank
CSD Announcement on EWR Product Standards
REGULATIONS ON GOVERNMENT SUPPORTS AND INCENTIVES
REGULATIONS ON TAX
The Income Tax Law [Law No. 193 – Provisional Article 76]
The Value Added Tax Law [Law No. 3065 – Article 13/ğ, Article 17/4-t and Article 4 of the List-I]
The Stamp Duty Law [Law No. 488 – Article 43 of Table No. (II)]
The Amending Tax Laws and Some Certain Laws and Decree-Laws [Law No. 7161 – Article 5]
Tax Procedure Law General Communiqué No.452
Value Added Tax General Implementation Communiqué [Article 9 of Section II/B and Article 4.18 of Section II/F]
Corporate Tax General Communiqué No: 1 [Article 38 of Part (IV)]
REGULATIONS ON OPERATIONS AND TRADE ON TAWARRUQ MARKET
Turkish Mercantile Exchange Tawarruq Market Membership, Trading and Settlement Procedures Directives
MEMBERSHIP
Turkish Merchantile Exchange Membership Directive
Turkish Merchantile Exchange Member Documentation and Registration Scheme Directive
Please click here to get information about EWR Market.
Please click here to see frequently asked questions about TMEX.
Click here to access the information of banks and intermediary institutions that serve as clearing members for EWR buying and selling on TMEX.
Click here for the list of Licensed Warehouses that has been provided licenses by Ministry of Trade.