Inward Processing Permit (DIIB) is a government support that allows the procurement of raw materials, auxiliary materials, packaging materials and operating supplies to be used in the production of export products, in return for an export commitment, exempt from import taxes such as customs duty and VAT.

Thanks to this document, companies process the inputs they bring from abroad without tax and turn them into final products and export these products within the specified period. DİİB aims to increase the international competitiveness of companies, especially those that produce export-oriented products, by reducing their costs. Basically, it encourages a balanced operation between import and export.