Some goods can only be imported through specialized customs offices. Customs formalities for fabrics are carried out by the specialized customs directorates of Bursa and Halkali. Exceptional circumstances for the importation of these products through other Directorates are defined in the legislation establishing such specialized Customs Directorates. An importer needs only a tax number to import all items except restricted items, such as firearms, hazardous materials, etc., which can only be imported from licensed establishments or for which government approval is required. General Directorate of Security. Agricultural imports, however, often require import licenses and inspection certificates. The Ministry of Agriculture and Rural Affairs issues certificates. Turkish documentation procedures require a commercial invoice, a certificate of origin and a bill of lading or air waybill to accompany all commercial shipments. Import licenses and phytosanitary certificates are required for imports of food and agricultural products. Commercial invoice: the commercial invoice must be presented in triplicate, including the original copy; and must contain a full description of the goods and all required payment terms. The original must be endorsed by the exporter as follows: "We hereby certify that this is the first and original copy of our invoice, the only one issued by our company for the goods mentioned herein." The Turkish embassy or consulate in the United States must certify the document. At least one copy of the invoice must accompany the goods and the original must be sent to the importer via the corresponding bank. Certificate of Origin - The certificate of origin must be drawn up in duplicate. No corrections are permitted to this document, which must be drawn up in English by a local chamber of commerce. The Turkish embassy or consulate in the United States must certify the certificate of origin. A copy of the document must be handed over to the customs authorities upon importation.