For many foreign businesses, Turkey (Türkiye) is first a market for goods: products are shipped in, sold through a distributor or a local subsidiary, and only later manufactured locally. For others, Turkey is a production and sourcing base exporting to Europe and beyond. In both cases, the customs rules shape costs, timing and the way the supply chain is structured.
Turkish customs law is detailed and formal, and errors in classification, origin or valuation are often found only in post-clearance audits years later. This guide explains how the system works, what makes Turkey different, and what foreign companies should put in place before the first shipment.
Key points
- Customs matters are governed mainly by the Customs Law (No. 4458) and administered by the Ministry of Trade.
- The EU–Turkey Customs Union generally allows industrial goods in free circulation in the EU to enter Turkey without customs duty, supported by the A.TR movement certificate. Agricultural products and services are outside it.
- Goods from countries without a preferential arrangement may face additional customs duties on top of the standard duty, as well as anti-dumping or surveillance measures.
- Import VAT, and for some goods special consumption tax (ÖTV), are collected at the border alongside duties.
- Product safety checks, Turkish labelling and, for some goods, import permits apply before goods can be sold.
- Special regimes such as inward processing, customs warehouses and free zones can defer or remove duties for exporters.
How does the customs system work in Turkey?
The core legislation is the Customs Law (No. 4458) and its implementing regulation, together with the Import Regime Decision (issued annually) and the Export Regime Decision, as amended from time to time. The Ministry of Trade is responsible for customs administration through its customs directorates and offices, and also for foreign trade policy, trade remedies such as anti-dumping, and market surveillance for many products.
Customs declarations are made electronically through the customs IT system (BİLGE) and the Single Window (Tek Pencere) system, which also handles many permits and certificates from other authorities. Declarations are usually lodged by licensed customs brokers on behalf of importers and exporters.
What does the EU–Turkey Customs Union mean in practice?
Since 1996, Turkey and the EU have formed a customs union for industrial goods and processed agricultural products (the industrial component). In practice:
- Industrial goods in free circulation in the EU can generally be imported into Turkey without customs duty, and vice versa. This applies whether the goods were produced in the EU or imported into the EU from a third country and cleared there.
- Free circulation status is generally evidenced by an A.TR movement certificate or an equivalent document.
- Turkey applies the EU's common external tariff to most industrial goods imported from third countries, and has aligned much of its technical product legislation with EU rules.
- Agricultural products, coal and steel products, and services are not covered by the customs union in the same way. Agricultural trade and coal and steel products are governed by separate preferential arrangements with their own origin rules. Services trade is not liberalised by the customs union.
One consequence is that Turkey cannot always mirror the EU's free trade agreements immediately. Goods of some third-country origins may therefore attract additional customs duties in Turkey even after passing through the EU.
Free trade agreements, including with the UK
Turkey has concluded free trade agreements with a number of countries. For goods of qualifying origin, these can reduce or remove customs duties and additional duties. Each agreement has its own rules of origin, and preferential treatment is generally claimed with a EUR.1 movement certificate or an origin declaration on the invoice, depending on the agreement and the consignment.
The UK–Turkey Free Trade Agreement, in force since 2021, continued the preferential arrangements that applied while the UK was in the EU. It generally covers industrial goods and certain agricultural goods of UK or Turkish origin. Unlike under the customs union, origin must be proved: UK goods need to meet the agreement's origin rules, and the A.TR route used for EU goods is not available. The two governments have been negotiating an enhanced agreement. See our updates on the modernised UK–Türkiye free trade agreement and continuing negotiations.
Classification, valuation and origin: the three foundations
Almost every customs dispute comes back to one of three questions.
Tariff classification (GTİP)
Goods are classified under the Turkish customs tariff using a 12-digit tariff code (GTİP), built on the international Harmonised System and the EU Combined Nomenclature. The code determines the duty rate, any additional duty, import VAT and ÖTV, permits, product safety checks and trade remedies. Importers can apply for binding tariff information to obtain certainty for a product.
Customs value
Duties are generally calculated on the customs value of the goods, normally the transaction value adjusted for elements such as freight and insurance to the Turkish border, royalties and licence fees related to the goods, and certain assists. Transfer pricing between group companies needs to be consistent with customs valuation. A later price adjustment can have customs consequences.
Origin
Origin determines whether preferential rates under the customs union or an FTA apply, and whether additional customs duties or anti-dumping measures are triggered. Turkish customs may ask for origin evidence beyond the certificate itself, and preferential treatment can be withdrawn retroactively if origin is not substantiated in a later verification.
Which taxes and duties apply on import?
| Charge | What it is | Notes |
|---|---|---|
| Customs duty | Duty under the Turkish customs tariff | Often zero for industrial goods from the EU or of FTA origin |
| Additional customs duty (ilave gümrük vergisi) | An extra duty on many goods of origins without a preferential arrangement | Rates set by product and origin in the Import Regime Decision |
| Anti-dumping and countervailing duties | Trade remedies on specified goods from specified countries | Product and exporter specific; also surveillance measures |
| Import VAT (KDV) | VAT on the customs value plus duties | Generally recoverable as input VAT by VAT-registered importers |
| Special consumption tax (ÖTV) | Excise-type tax on listed goods | Applies to goods such as vehicles, fuel, tobacco, alcohol and some luxury items |
| Other charges | Fund levies, stamp duty, service charges | Depend on the goods and transaction |
Rates and measures are changed frequently, sometimes at short notice, by presidential decisions. Always check the current tariff for the exact 12-digit code and origin before pricing a contract. For the VAT and tax side generally, see the tax guide.
Who can import goods into Turkey?
To import in its own name, a business generally needs to be a Turkish-registered entity with a tax number, such as a subsidiary or branch, registered with the relevant systems and usually holding an electronic signature or e-seal for declarations. A foreign company with no Turkish presence generally cannot act as the importer of record. Its options are:
- Selling to a Turkish importer or distributor, who clears the goods and resells them. This keeps the foreign company out of Turkish customs and VAT compliance, but the contract terms, pricing and exclusivity need care.
- Setting up a Turkish entity to import and sell. See choosing a business structure and setting up a company.
- Using a third-party importer under a service arrangement, which needs careful structuring for tax and liability purposes.
The choice affects Incoterms, VAT recovery, product liability and the risk of creating a taxable presence in Turkey. For broader trade risks, see our article on trading with Turkish suppliers and our international trade sector page.
Customs brokers and representation
Most declarations are made by a licensed customs broker (gümrük müşaviri). Licensed customs brokers generally act as indirect representatives under the Customs Law, lodging declarations in their own name on the importer's behalf. This can make the broker jointly liable with the importer for duties arising from the declaration, while the importer remains responsible for the accuracy of the information it provides, including classification, value and origin. The appointment terms, the instructions given and the record-keeping arrangements are worth agreeing in writing.
Product safety, labelling and permits
Clearing customs is not the same as being allowed to sell the goods. Depending on the product:
- Market surveillance checks. Many imported products are subject to risk-based conformity checks through the TAREKS system before release, managed by the Ministry of Trade.
- CE marking and technical regulations. Products covered by Turkish technical regulations, which are largely harmonised with EU law, need conformity assessment and the CE mark where applicable.
- Turkish labelling and documents. Labels, user manuals, warranty certificates and safety information generally need to be in Turkish. Certain durable goods require a warranty certificate and after-sales service network under consumer protection rules.
- Import permits and registrations. Some goods need permits, registrations or control certificates from the relevant ministry, for example food and feed, medicines and medical devices, cosmetics, chemicals, telecommunications equipment, used goods and goods subject to safety or security controls.
- Intellectual property. Customs can suspend the release of suspected counterfeit goods, and right holders can record their trademarks with customs. See our article on trademark infringement in Türkiye.
For consumer goods sold through shops, see also opening a retail store.
Duty-saving and special customs regimes
| Regime | What it does | Typical users |
|---|---|---|
| Inward processing (dahilde işleme rejimi) | Imported inputs are processed and exported without paying duties and import VAT, subject to an authorisation and export within the permitted period | Manufacturers exporting finished goods |
| Temporary admission (geçici ithalat) | Goods enter for a limited period and purpose, such as exhibitions, testing or projects, with full or partial relief | Exhibitors, project contractors, equipment owners |
| Customs warehouse (antrepo) | Goods are stored under customs control without paying duties until released for free circulation or re-exported | Distributors, logistics hubs |
| Free zones (serbest bölgeler) | Areas treated as outside the customs territory for many purposes | Export-oriented production, trading and storage |
| Transit | Goods move under customs control across Turkey or between customs offices | Transit trade, regional distribution |
| Outward processing | Goods are exported for processing abroad and re-imported with relief | Manufacturers using foreign processing |
Each regime needs authorisation, guarantees in some cases, and careful stock and record-keeping. Inward processing in particular is closely linked to the manufacturing set-up. See setting up manufacturing.
Authorised Economic Operator (YYS)
Turkey operates an Authorised Economic Operator programme (yetkilendirilmiş yükümlü statüsü, YYS). Approved businesses can benefit from simplified procedures, fewer physical inspections and faster clearance, in return for meeting standards on compliance, record-keeping, financial solvency and security. It is generally worth considering once volumes are significant.
Exporting from Turkey
Businesses exporting from Turkey, including foreign-owned manufacturers, should be aware of the following:
- Export declaration. Goods are exported under an electronic export declaration, usually lodged by a customs broker, with the invoice and transport documents.
- Exporters' associations. Exporters generally need to be members of the relevant exporters' association (ihracatçı birlikleri), which also registers exports and administers certain support programmes.
- Origin documents. A.TR certificates for EU-bound industrial goods, or EUR.1 certificates or origin declarations under FTAs, issued or approved through the chambers and customs.
- VAT refunds. Exports are generally VAT-exempt with a right to a refund of input VAT. Refund claims are documentary and can take time.
- Export proceeds. Rules on bringing export proceeds back to Turkey, and on converting part of them, have been changed frequently. Check the current rules before agreeing payment terms.
- Restrictions and controls. Some goods are subject to export registration, licensing or controls, including dual-use items and sanctions-related restrictions.
Incoterms and distribution contracts
Customs and tax outcomes depend on who is the importer of record, who pays duties and VAT, and where title and risk pass. The chosen Incoterms rule should match the actual set-up. A "delivered duty paid" (DDP) sale by a foreign company with no Turkish entity, for example, is often impractical because it implies acting as importer. Distribution and agency agreements should also address exclusivity, competition law limits, termination and, for agents, possible goodwill indemnity claims under the Turkish Commercial Code. Mandatory Turkish rules can apply even under a foreign governing law.
Audits, penalties and record-keeping
Customs can review declarations after clearance, typically for several years, and may reassess duties and VAT with late payment interest and administrative penalties. Penalties for incorrect classification, value or origin can be significant, and smuggling legislation applies to more serious cases. Good practice includes:
- documented classification decisions and, where appropriate, binding tariff information
- consistency between customs values and transfer pricing
- retaining origin evidence and supplier declarations
- reviewing broker declarations rather than relying on them blindly
- voluntary correction of errors before an audit begins, which can reduce penalties in some cases
For broader compliance, see regulatory and compliance in Türkiye.
Checklist before the first shipment
| Step | Why it matters |
|---|---|
| Decide who will be the importer of record | Drives registration, VAT recovery, liability and contract terms |
| Classify each product (12-digit GTİP) | Determines duties, taxes, permits and product checks |
| Confirm origin and preferential documents | A.TR, EUR.1 or origin declarations reduce or remove duties |
| Check additional duties and trade remedies | These can change the landed cost significantly |
| Check product safety, labelling and permits | Goods may clear customs but still not be saleable |
| Appoint a customs broker and agree the terms of representation | Clarifies responsibilities and liability |
| Align customs value with transfer pricing | Avoids reassessments under both regimes |
| Consider special regimes | Inward processing, warehouses or free zones may defer or remove duties |
| Set up record-keeping | Needed for post-clearance audits |
For guidance on the reverse flow, see our article on importing goods from Türkiye.
Frequently asked questions
Do EU goods pay customs duty when imported into Turkey?
Industrial goods in free circulation in the EU can generally enter Turkey without customs duty under the EU–Turkey Customs Union, usually supported by an A.TR movement certificate. Agricultural products and some other goods follow separate preferential rules with their own origin requirements. Additional customs duties and trade remedies such as anti-dumping duties may still apply where the goods originate in a third country, and import VAT and, for some goods, special consumption tax still apply.
Do UK goods pay customs duty in Turkey?
Goods of UK origin can benefit from preferential treatment under the UK–Turkey Free Trade Agreement in force since 2021, provided they meet its rules of origin. Origin is usually evidenced by a EUR.1 certificate or an origin declaration. Goods that do not qualify as UK origin may face the standard duty and, depending on their origin, additional customs duties.
What is the A.TR movement certificate?
The A.TR is a document used under the EU–Turkey Customs Union to show that industrial goods are in free circulation in the EU or Turkey. It allows them to move between the two without customs duty. It is not a certificate of origin, and it does not cover agricultural products. Customs can verify it after import.
What are additional customs duties in Turkey?
Additional customs duties (ilave gümrük vergisi) are extra duties applied to many goods originating in countries with which Turkey has no free trade agreement or other preferential arrangement. They are imposed on top of the standard customs duty and are set by product and origin. They can significantly increase the landed cost, so origin needs to be checked before pricing.
Can a foreign company import goods into Turkey without a Turkish entity?
Generally not as the importer of record, because importing requires a Turkish tax number and registration with the customs systems. Foreign companies usually sell to a Turkish importer or distributor, or set up a subsidiary or branch to import. See choosing a business structure.
Do I need a customs broker in Turkey?
In practice, almost all importers and exporters use a licensed customs broker (gümrük müşaviri) to lodge declarations. Brokers generally act as indirect representatives, which can make them jointly liable with the importer for duties arising from the declaration. The importer remains responsible for the accuracy of the classification, value and origin information it provides.
What is TAREKS?
TAREKS is the risk-based system used by the Ministry of Trade to carry out product safety and conformity checks on many imported goods before customs release. Products within its scope must be processed through TAREKS before release, and may be selected for inspection on a risk basis. Depending on the product, conformity documents, CE marking, Turkish labelling and other evidence may be requested.
Is import VAT recoverable in Turkey?
Import VAT paid at the border is generally recoverable as input VAT by a VAT-registered importer, through its monthly VAT return, subject to the general rules. Importing under an investment incentive certificate or an inward processing authorisation may allow certain imports without paying VAT at the border. See the tax guide.
What is the inward processing regime?
Inward processing (dahilde işleme rejimi) allows raw materials and components to be imported without paying customs duties and import VAT, provided they are processed and the products exported within the authorised period. It requires an authorisation and careful tracking of inputs and outputs. It is widely used by export-oriented manufacturers. See setting up manufacturing.
Do products sold in Turkey need Turkish labelling?
Generally yes. Labels, user instructions, warranty documents and safety information for consumer products usually need to be in Turkish. Some durable goods require a warranty certificate and an after-sales service arrangement. Product-specific rules for food, cosmetics, chemicals and medical devices impose further requirements. See opening a retail store.
Can Turkish customs reassess duties after the goods are released?
Yes. Customs can carry out post-clearance controls for several years after import and reassess duties and import VAT, with late payment interest and administrative penalties. Common issues are classification, customs value, royalties and origin. Keeping documented classification decisions and origin evidence is the best protection.
What should a foreign exporter check before selling to a Turkish buyer?
The exporter should check the product's tariff classification and origin, the preferential documents available, any additional duties or trade remedies, product safety and permit requirements, and who will act as importer of record. Payment security and the enforceability of the contract matter too. Our article on importing goods from Türkiye covers the reverse direction, and our debt recovery in Türkiye page covers unpaid invoices.
This guide is general information about Turkish law and practice at the date shown above. It is not legal, tax or customs advice and should not be relied on as such. Rules, thresholds and procedures in Türkiye change frequently and their application depends on the facts, so take advice on your own circumstances before acting. Advice on Turkish law is provided through lawyers qualified in Türkiye.