Rules on taxes, customs duties and Other Fiscal Charges  August 2020 7_Vol2_d4t_taxcustomsarrangements_en   Page 2 of 4  (d) that personnel taking part in the implementation of IPA II assistance and members of their im- mediate family are allowed to enter the Republic of Turkey, to establish themselves in the Re- public of Turkey, to work there and to leave the Republic of Turkey, as the nature of the under- lying contract so justifies;  (e) the granting of all permits necessary for the importation of goods, in particular professional  equipment, required for the execution of the underlying contract, subject to existing laws, rules  and regulations of Turkey;  (f) that imports carried out under IPA II will be exempted from all charges;  (g) the granting of all permits necessary for the re-export of the above goods, once the underlying  contract has been fully executed;  (h) the granting of authorizations for the import or acquisition of the foreign currency necessary  for the implementation of the underlying contract and the application of national exchange  control regulations in a non-discriminatory manner to contractors, regardless of their nationali- ty or place of establishment;  (i) the granting of all permits necessary to repatriate funds received in respect of the action fi- nanced under IPA II, in accordance with the foreign exchange control regulations in force in  the Republic of Turkey;  (j) that transactions necessary for carrying out contracts financed under IPA II will be exempted  from procedures requiring the transfer of the payment for goods and/or services to their con- tractors abroad through banks or financial institutions operating in the Republic of Turkey.  (2) Turkey shall ensure full co-operation of all relevant authorities. It will also ensure access to state-owned  companies and other governmental institutions, which are involved or are necessary in the implementa- tion of a programme or in the execution of the contract.  (3) After the entry into force of this Agreement Turkey shall adopt or amend the legislation and/or enabling  acts necessary to enforce the requirements of the procedures laid down in this article while keeping these  procedures as simple, reasonable and time efficient as possible.  (1) Except where otherwise provided for in a Sectoral Agreement or a Financing Agreement, taxes,  customs and import duties and levies and/or charges having equivalent effect are not eligible under  IPA II. The tax exemptions under the scope of the above-mentioned rule shall also apply to co- financing provided by Turkey and natural and/or legal persons that receive IPA II assistance.  (a) All imports by Union contractors shall be allowed to enter the Republic of Turkey without being  subject to customs or import duties, Value Added Tax (VAT), excise duties and other special con- sumption taxes or to any other similar tax, duties or charges having equivalent effect. Such exemp- tion shall only be applied to imports in connection with the goods supplied and/or services rendered  and/or works executed by the Union contractors under a Union contract. The Republic of Turkey  shall ensure that the imports concerned will be released from the point of entry for delivery to the  Union contractors as required by the provisions of the contract and for immediate use as required  for the normal implementation of the contract, without any delays or disputes over the settlement of  the above mentioned duties, taxes or charges;  (b) Union contractors shall be exempted from VAT for any service rendered and/or goods supplied  and/or works executed under the Union contract. Goods supplied or services rendered or works ex- ecuted by a contractor to the Union contractor shall also be exempted from VAT in so far that they  are connected with the objectives and activities under the Union contract;  (c) The exemption provided for in paragraph (b) shall in principle be put into effect through ex-ante  exemption. Where this is not technically and/or practically feasible, it shall be put into effect  through refund/offsetting.  Where ex-ante exemption applies, the Union contractor or the contractor supplying goods and/or  rendering services and/or executing works for a Union contractor, shall issue an invoice exclusive  (2) The following provisions shall apply: 