Export proceeds: the 180-day rule, the DAB, the İBKB and the file your bank must close
Under the TCMB's İhracat Genelgesi, issued under Decree 32 on the Protection of the Value of Turkish Currency, the price of exported goods must be brought to Türkiye within 180 days of the actual export date and a share set by the TCMB must be sold to the bank against a Döviz Alım Belgesi (DAB). The bank matches each incoming amount to a customs declaration (GÇB), issues the İhracat Bedeli Kabul Belgesi (İBKB) and closes the export file. Files not closed in time are reported to the tax office. We run this calendar for you: declaration by declaration, transfer by transfer, with the bank's acceptance documents collected and the exceptions handled in writing.
Price — quarterly package
State fees and the notarial tariff are paid by you directly to the state or to the notary. We are not a notary and receive no remuneration from any notary, bank or lawyer.
Last verified: 24.10.2026 · source: TCMB İhracat Genelgesi and Decree 32 — tcmb.gov.tr; Ministry of Trade export regime — ticaret.gov.tr; Law 1567 — mevzuat.gov.trPilot price, valid until 31.12.2026, incl. KDV. Bank fees, state fees and the notarial tariff are separate and paid by you to them.
The documents in an export-proceeds file
| Document | Issued by | What it proves |
|---|---|---|
| GÇB — gümrük çıkış beyannamesi | Customs, via your broker | The export, its date, value and currency — starts the 180 days |
| SWIFT credit advice | Your bank | The money arrived; sender and reference |
| DAB — döviz alım belgesi | Your bank, when currency is sold | The mandatory share was sold to the bank; carries GÇB reference and purpose |
| İBKB — ihracat bedeli kabul belgesi | Your bank | The bank accepted the amount as export proceeds against a named GÇB |
| Exception documents | You, drafted by us for signature | Set-off against import, agreed deduction, partial payment, buyer default — each has its own route in the Genelge |
| File-closure record | Your bank | The export account (ihracat hesabı) is closed; nothing further to report |
The mandatory conversion share and several thresholds in the Genelge are changed by the TCMB; we quote the current text with its date each quarter and link to tcmb.gov.tr rather than hard-coding a percentage here.
How it works
Export register and bank credits
You give us (or your SMMM gives us) the GÇB list for the period and the bank statements. We reconcile declaration to credit, flag unmatched amounts, and set the 180-day date for each file.
İBKB and DAB per transfer
For each incoming payment we give you the acceptance request in the bank's wording — GÇB number, amount, currency, deductions if any — and the conversion instruction for the mandatory share so the DAB carries the right reference.
Exceptions in writing
Partial payments, bank charges deducted abroad, set-off against an import from the same counterparty, a buyer who will not pay: each has a route and a document in the Genelge. We draft the letter in Turkish; you sign; the bank files it.
Monthly table and alerts
Your SMMM receives a monthly status table; you receive alerts at 120 and 150 days on open files; one branch visit with interpreter per quarter is included for whatever needs a conversation.
Typical cases
- Textile exporter to Russia and Kazakhstan with payments arriving in tranches through third-country banks; matching each tranche to the right GÇB is the whole job.
- Buyer pays net of its bank charges; the file shows a shortfall; the Genelge allows the deduction to be documented rather than chased.
- Set-off between export and import with the same counterparty; permitted with documents, but only if applied for in time.
- Buyer defaulted; the file cannot close by payment; the write-off route needs its own documents and deadlines.
- Export invoiced in lira to a buyer who paid in dollars; the bank's matching logic and the conversion share need explaining in writing.
What can go wrong
- Counting 180 days from the invoice, not the export date. The clock starts at the actual export date on the GÇB.
- Converting currency without the GÇB reference. The DAB then does not count for the file; banks will not reissue it.
- Letting the bank match automatically. Banks match by amount; a tranche can be booked against the wrong declaration and leave another open.
- Ignoring a small open balance. Below-threshold shortfalls have a simple closure route; left alone they become a report to the tax office.
- Assuming the percentage from last year. The TCMB changes the mandatory conversion share by circular; we check the current one each quarter.
Questions
Is this an accounting service?
No. Your SMMM books the export and files the returns. We keep the bank side: the calendar, the matching, the acceptance documents and the exception letters, and we hand your SMMM a clean monthly table.
What happens if a file is not closed in 180 days?
The bank reports the open file; the matter can pass to the tax office and may lead to a fine under Law 1567 and the Genelge's procedure. There are extension and exception routes if applied for in time; we put them in front of you with the deadline, and for a contested case you retain a lawyer directly.
How much of the proceeds must be converted to lira?
A share set by the TCMB in the İhracat Genelgesi, sold to the bank against DAB at the time the proceeds are accepted. The TCMB has changed the share several times since 2022; we quote the current circular with its date in your quarterly file rather than printing a number here. Source: tcmb.gov.tr.
Is this included in the Desk?
Start: quarterly review. Trade: monthly. Group: continuous with dedicated coordinator. See the banking hub.
Related: incoming transfer pack · import/export document pack · Decree 32 / FX-contract pack · guide: import/export document pack · back to banking & finance
How many declarations per quarter?
Opens in WhatsApp. Documents are sent through WhatsApp or e-mail during the pilot. Reply within one business hour.