This a certificate providing custom tax exemption for Turkish goods which freely circulate and which are included in the final exportation products, in transactions of first sending the goods freely circulating in Turkey to a third country for processing and then exporting these to EU countries. These certificates are issued and endorsed by the custom directorates in Turkey. If the goods which freely circulate in EU Customs area are first exported for processing to a third country and then intended to be imported to Turkey, in case these do circulate with INF-2 certificates issued and endorsed by EU countries, then Custom Tax is not applicable for products with EU origin covered by the processed products; i.e. Custom Tax is only applicable for the value added in the third countries.