GEKAP Consulting

With the Recycling Contribution Share Regulation, which entered into force on 31 December 2019, the details of the Recycling Contribution Fee to be received from the marketer/importer of the following products and packaging and the details of the declarations to be made have been determined. As CERTILOOP, we provide consultancy services with our expert team on the calculation of the declarations to be made about your company and periodically making them to the relevant institution on the dates determined by the legislation.

Products and packages included in the Annex-1 list of the Environmental Law No. 2872 and within the scope of GEKAP
Plastic bag
Accumulators
Batteries
Tires
Mineral oils 		Vegetable Oils
Medicines
Electrical and Electronic Equipment
Plastic Packaging
Metal Packaging 		Composite Packaging
Cardboard Packages
Glass Packaging
Wooden Packaging
Beverage Packaging

Who Should Make Statements?

  • GEKAP fees; It is collected from the sales points for bags and from the marketers/importers for other products.
  • The recycling contribution fee is applied only to the products listed above, which are supplied to the domestic market.
  • Recycling participation fee is also collected for products covered by this Regulation from those obtained through recycling/recycling.
  • If the products within the scope of this Regulation are produced for the purpose of supply, the manufacturers shall not be liable for the recovery contribution fee for these products. Recycling participation fee is collected from natural or legal persons who put their own name, trade mark or distinctive sign on the products supplied from the suppliers and introduce themselves as a manufacturer/marketer.
  • Declaration is made for the primary (sales) packages of products that are included in the scope of this Regulation and are put on the market as packaged, but recycling contribution fee is not collected for these packages. Recovery contribution fee is charged for the packaging of these products other than the primary packaging.

Where and In Which Periods Are Declarations Made?

  • Based on the notifications and declarations to be made within the scope of this Regulation by enterprises that put on the market with a recovery contribution amount of more than 50.000 Turkish Liras, are examined and approved by the environmental officer defined in the scope of 2872.
  • The principles determined by the Ministry of Treasury and Finance shall be complied with in the declarations to be made by the marketers/importers and sales points regarding the products offered to the market.
  • For the products put on the market, the procedures and principles determined by the Ministry shall be followed in the notifications to be made by the marketers/importers and sales points.
  • The quarterly declaration periods are as follows:
      First term; January-February-March
      Second term; April-May-June
      Third term; July-August-September
      Fourth term; October November December