(c) that personnel taking part in the implementation of IPA II assistance and members of  their immediate family are accorded no less favourable benefits, privileges and  exemptions than those usually granted to other international or expatriate staff employed  in the Republic of Turkey , under any other bilateral or multilateral agreement or  arrangements for assistance and technical co-operation;  (d) that personnel taking part in the implementation of IPA II assistance and members of  their immediate family are allowed to enter the Republic of Turkey , to establish  themselves in the Republic of Turkey, to work there and to leave the Republic of Turkey,  as the nature of the underlying 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 authorisations 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 nationality or place of establishment;  (i)  the granting of all permits necessary to repatriate funds received in respect of the action  financed 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 contractors 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 implementation 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.  (2) The following provisions shall apply:  (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 consumption taxes or to any other similar tax, duties or charges having  equivalent effect. Such exemption 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  2  $^{th}$  Tel: (+90 312) 459 8700 - Fax: (+90 312) 447 57 65  E-Mail and Website : delegation-turkey@eeas.europa.eu -- www.avrupa.info.tr Rules on taxes, customs duties and Other Fiscal Charges 