The Communiqué on the Packaging and Tax Stamping of Ethyl Alcohol (“Communiqué”) has been issued by the Ministry of Agriculture and Forestry. It updates regulations regarding the packaging specifications, the application of tax stamps and similar measures, and the inclusion of ethyl alcohol in the tracking system within the scope of market distribution. The regulation aims to enhance stricter inspections and traceability in the sector. It is considered a significant step in strengthening the fight against smuggling, protecting public health, and preventing illegal production. The Communiqué was published in the Official Gazette on 6 February 2025 and entered into force on the same day.

The Communiqué mandates that ethyl alcohol, whether produced domestically or imported, must be tax-stamped before being placed on the market. It also details how the tax stamping process will be carried out, specifying the stage and location of the stamping. Except for packaging and filling units within production facilities, it is prohibited to store ethyl alcohol in unstamped packaging or containers in warehouses or any other location. Ethyl alcohol placed on the market without a tax stamp will be considered non-compliant with regulations, and sanctions will be imposed on the relevant companies.

It is stated that ethyl alcohol produced solely for export purposes is exempt from the tax stamping requirement. The labels of such ethyl alcohol must include the phrase “Produced for Export” in both the language of the destination country and Turkish. Another exemption applies to analytically pure ethyl alcohol intended for analysis purposes, which, due to technical necessity, must be packaged in containers smaller than 50 cl. These products may be produced or imported without a tax stamp, provided that prior authorization is obtained from the Tobacco and Alcohol Department of the Ministry of Agriculture and Forestry (“TADAB”).

Additionally, specific standards have been introduced for the packaging of ethyl alcohol. In this regard, ethyl alcohol must be marketed in packaging of up to 250 liters, while volumes exceeding 250 liters must be distributed in containers or tankers. Meanwhile, a “container” is defined as packaging with a capacity greater than 250 liters but not exceeding 1,000 liters. Furthermore, the Communiqué specifies the color, material, and volume of packaging and containers based on the intended use of ethyl alcohol. It is emphasized that packaging must meet the security standards set by the Mint, compliance with hazardous materials regulations is required during transportation, and full adherence to the established rules in transportation and storage processes is mandatory.

The requirement for tax stamps on packaged and containerized ethyl alcohol will take effect sixty days after the date on which the procedures and principles regarding the nature of tax stamps to be applied to packaging, containers, and tankers are determined by the Mint under the Communiqué. For ethyl alcohol distributed in tankers, the tax stamping requirement will begin on 1 January 2026.

The Communiqué also states that companies that have obtained a distribution compliance certificate from TADAB must register with the Ethyl Alcohol Tracking System (“EİS”) in order to have their tax stamp requests processed. The procedures for tax stamp requests, as well as the required information and documents, will be determined by TADAB and published on the websites of both TADAB and the Mint.

It is stipulated that the tax stamps will be printed by authorized companies, incorporating both visible and hidden security features specified by the Mint and the General Directorate of the Stamp Printing House. The tax stamps will be delivered within fifteen days after the payment for the tax stamp fee is made by the producer or importing company to the Mint’s account.

The Communiqué also includes detailed regulations regarding the loss, waste, and destruction of tax stamps. In the event of a loss, the producer or importing company is required to notify TADAB and follow the prescribed procedures to take the necessary actions. The identification and destruction of waste tax stamps will be carried out by a commission established by the relevant authorities, ensuring that the process is managed transparently and securely. If a producer or importing company ceases its operations, it is mandatory to notify the authorities and ensure the destruction of any unused tax stamps in their possession.

Authorized companies and producers are obliged to provide all relevant information regarding the tax stamp processes to the appropriate authorities and to carry out these processes in full compliance. They are also prohibited from sharing any confidential information obtained with third parties. Companies that do not comply with the rules outlined in the Communiqué will be subject to legal action, and the necessary sanctions will be imposed.

The full text of the Communiqué can be reached through this link (only available in Turkish).

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