Importing goods into Türkiye is a customs procedure governed by Customs Law No. 4458, in force since 5 February 2000 and broadly harmonised with the EU Customs Code, under which every consignment is assessed on three inputs: its GTİP tariff code, its customs value and its origin. The code, read against the Import Regime Decree, fixes the customs duty rate; on top of that duty, import VAT is charged at the standard rate of 20% or a reduced 10% or 1% — the rates in force as at July 2026. Origin is where the largest saving sits: since 1 January 1996 the Türkiye–EU Customs Union has let most industrial goods move between Türkiye and the EU free of customs duty, evidenced by an A.TR movement certificate — though VAT and, where applicable, special consumption tax (ÖTV) remain due on import regardless of origin.
Importing into Türkiye is rarely as simple as a supplier abroad and a buyer in Istanbul. Between them sits a customs system that assesses each shipment on its commodity code, its declared value and its origin. Get those three inputs right and clearance is fast and predictable; get them wrong and an importer faces reassessment, penalties, or goods stuck at the border for a conformity check. This guide walks a foreign company through the whole process, from who may import to the pitfalls that most often go wrong.
Who Imports — and Registration
There is no special importer’s licence for most goods in Türkiye. Any company or individual holding a Turkish tax number can act as the importer of record. In practice, a foreign supplier either sells to a resident buyer who imports in its own name, or the foreign investor establishes a Turkish company to import directly and control the supply chain. Setting up that vehicle is usually the first step for anyone importing at volume.
Most imports are free, but “free” is not the same as “unregulated.” The framework is set by the Import Regime Decree No. 3350 (İthalat Rejimi Kararı), published in the Official Gazette of 31 December 2020, No. 31351 (3rd repeated issue) and amended many times since, together with communiqués of the Ministry of Trade. The Decree is the instrument that sets the duty rates, charges of equivalent effect and the country lists, and through which Türkiye applies the EU Common Customs Tariff to industrial goods from third countries — so the rate you read today is the rate as amended, not as first published. Some goods need a permit or registration; others face surveillance (gözetim) or quotas; and many consumer and industrial products must pass conformity or product-safety control — CE marking, TSE standards, or a TAREKS reference obtained electronically — before they can clear. Checking the regime that applies to a specific product, by its code, is something to do before the goods ship, not after they arrive. Traders clearing at volume can also hold authorised economic operator status, which unlocks simplified procedures — and, because that certificate is granted by administrative act, it can be suspended or withdrawn by one too, with its own routes of challenge. Surveillance is the measure that changes the arithmetic without changing the tariff: a product-specific communiqué catches only goods whose unit value falls below the figure it names, so the threshold behaves in practice like a price floor, and the framework governing it — including the objection route under Article 242 — is set out in our note on import surveillance and reference prices.
Classification: The GTİP Code and Why It Matters
Every imported product is assigned a GTİP code (Gümrük Tarife İstatistik Pozisyonu), Türkiye’s tariff code built on the international Harmonized System. This code is the hinge of the entire import. It determines the customs duty rate, the applicable VAT rate, and whether measures such as additional duties, surveillance or trade-defence action apply.
Classification is technical, and small distinctions carry real money. Two products that look interchangeable to a layperson can fall under different codes carrying very different rates, and the wrong code can turn a profitable import into a loss-making one — or expose the importer to a penalty when the error surfaces. As with the rules explained in our guide to customs duty in Türkiye, the safest course for a new or borderline product line is to confirm the code in advance rather than let the broker guess at the border. That is not only the broker’s exposure: where the declaration is filed under indirect representation, Article 181(2) of Law No. 4458 makes the broker and the importer both debtors of the same duty, as explained in our note on the joint liability of customs brokers.
Customs Value
The second variable is customs value. Türkiye follows the WTO Customs Valuation rules (the GATT Article VII basis), so the value is normally the transaction value — the price actually paid or payable for the goods sold for export to Türkiye — adjusted under the law.
The adjustment is where declarations go wrong. Certain costs are added to the invoice price, and certain costs may be excluded if they are shown separately.
| Element | Treatment in customs value |
|---|---|
| Freight and insurance to the point of entry | Added to the invoice price |
| Royalties and licence fees tied to the sale | Added to the invoice price |
| Selling commissions | Added; buying commissions are not |
| Post-import assembly, installation, maintenance | Excluded, if shown separately |
| Interest on financing | Excluded, if shown separately |
The value also travels further than the duty line. Under Article 21 of VAT Law No. 3065, the import VAT base is the customs value plus every tax, duty, charge and share paid on importation, plus other expenses and payments made up to the date the customs declaration is registered — so an error in the customs value is an error in the VAT too.
Because the declared value cascades into the duty, the VAT and any ÖTV, undervaluation is precisely what customs officers are trained to detect. A value that sits well below comparable declarations invites reassessment — and if your invoice does not break out the excludable items, you simply lose the benefit of them. The royalty line in the table above is the entry most often reopened after clearance; the conditions that decide whether a licence fee must be added are examined in royalties and licence fees in Turkish customs value.
The Charges: Duty, VAT, ÖTV and the A.TR Advantage
An import into Türkiye rarely attracts only one charge. The main levies collected at the border are:
- Customs Duty (Gümrük Vergisi), set by the Import Regime Decree and read against the GTİP code.
- Import VAT (KDV), at the standard rate of 20%, or a reduced 10% or 1% depending on the product. The 20% standard rate and the 10% reduced rate have applied since 10 July 2023, when Presidential Decision No. 7346 raised them from 18% and 8%; the current rates are published in the Revenue Administration’s consolidated VAT rate list. Sources still quoting 18% or 8% are out of date.
- Special Consumption Tax (ÖTV) on certain goods — vehicles, alcohol, tobacco, petroleum products and some electronics.
- Additional Customs Duty (İlave Gümrük Vergisi) and, where applied, an Additional Financial Obligation (Ek Mali Yükümlülük), used to protect domestic industry.
Those last two bite hardest on goods from countries with no free-trade agreement, and they can dwarf the base duty. Where the domestic industry has secured trade-defence action, an import may also carry an anti-dumping duty on top of everything else.
One further charge is easy to miss because it does not follow the tariff at all. The Resource Utilisation Support Fund (KKDF) is levied according to how the goods were paid for — acceptance credit, deferred letter of credit and cash against goods terms all attract it — so an importer who negotiates payment terms can create a liability that the GTİP code gives no warning of; how the levy arises and how an assessment is contested is set out in the note on KKDF on deferred-payment imports.
What the additional financial obligation (ek mali yükümlülük) is
It is a charge imposed by Presidential Decision on goods listed by tariff code, and often by country of origin, on top of customs duty, as a trade-policy measure. The lists change: the 2023 decision on certain products (Decision No. 7480) was repealed with effect from 1 February 2026 by Decision No. 10804, while Decision No. 9079 (Official Gazette of 2 November 2024) introduced a further list. Before pricing an import, check whether the decision in force names your GTİP code and origin; the obligation is collected at clearance together with the other charges. Which decision covers a given consignment, and how a charge already collected under one is challenged, is set out in our note on the additional financial obligation on imports.
Steel imports from January 2026: additional customs duty and the additional financial obligation
Searches for a Turkish “additional financial obligation on steel products, January 2026 list” usually run two different charges together. Both were renewed in the Official Gazette of 31 December 2025 No. 33124 (3rd repeated issue) and both took effect on 1 January 2026, but they rest on different decisions and have to be checked separately for each twelve-digit line.
- Additional customs duty (ilave gümrük vergisi, İGV): Decision No. 10791. Decision No. 10791 replaced the Ek-1, Ek-2 and Ek-3 tables of the Decision on the Application of Additional Customs Duty on Imports brought into force by Presidential Decision No. 3351. In Ek-1, chapters 72 and 73 (iron and steel) contain 454 tariff lines as at 1 January 2026. Column 1 (goods originating in the EU, EFTA and Türkiye’s free-trade-agreement partners) is 0% on every one of them, while column 7 (“other countries”) runs up to 25%; the line-by-line rates are in our CSV of the 454 lines. Under Article 2(2) of Decision No. 3351, goods in the annexed tables that arrive under an A.TR movement certificate but are not of EU or Turkish origin pay additional customs duty at the “other countries” rate; none is charged where the goods originate in a country belonging to a cross-cumulation of origin system under Türkiye’s free trade agreements and their preferential origin is proven. Decision No. 11508 (Official Gazette of 11 July 2026 No. 33307) later changed the row for line 7308.40.00.00.00 to 15% in columns 3 to 7 and added line 7224.90.90.00.00 to Ek-1 at 10% in the same columns.
- Additional financial obligation (ek mali yükümlülük, EMY): Decision No. 10790. Decision No. 10790, issued under provisions that include Law No. 2976, replaced the lists annexed to the Import Regime Decision brought into force by Presidential Decision No. 3350. In the chapter 72 table of List II, footnote (8) provides that an additional financial obligation of USD 200 per tonne applies for countries that are not members of the WTO, the Republic of Azerbaijan excepted. The footnote applies only to the lines marked with it: line 7214.99.79.00.14, for example, shows customs duty of 30% in the “other countries” column marked with footnote (8). Footnote (12) of the same table, marked in column 1 of that line, adds that goods originating in non-WTO countries (Azerbaijan excepted) and imported under an A.TR movement certificate pay the additional financial obligation set in the “other countries” column, unless they originate in a country within a cross-cumulation of origin system under Türkiye’s free trade agreements and their preferential origin is proven.
- Transitional rule. Provisional Article 1 of each Decision applied the charges in force before 1 January 2026 to declarations registered by 31 January 2026 (inclusive) for goods on which the relevant charge had been introduced or increased from that date.
For a steel consignment, therefore, the question is not “İGV or EMY” in the abstract but what each twelve-digit GTİP and its origin attract. Check whether the line appears in Ek-1 and at what rate for the origin’s column, and read the chapter 72 row of List II together with its footnotes; origin in a WTO member keeps a line outside footnote (8).
For most importers the relief that matters most in practice is the Customs Union with the EU. Association Council Decision No. 1/95 entered into force on 31 December 1995, and the Customs Union has been operational since 1 January 1996, covering industrial goods and processed agricultural products. From that date customs duties between the parties were eliminated for industrial goods, so most industrial goods move between them without customs duty, evidenced by an A.TR movement certificate. The advantage is real but bounded: the Customs Union does not cover basic agricultural products, coal and steel, or services, and VAT and ÖTV remain due on import regardless of origin.
The A.TR proves that goods are in free circulation in the Customs Union — it is not a certificate of origin. The Ministry of Trade’s customs guide states expressly that the A.TR does not show the origin of the goods and does not substitute for a proof of origin. For preferential origin under a free-trade agreement, or for trade-defence and labelling purposes, you need a EUR.1, EUR-MED or non-preferential origin certificate instead. Confusing the two is a classic way to lose duty relief. Note also the timing rule: under Article 18 of the Decision annexed to Decision No. 2006/10895 (Official Gazette of 28 September 2006, No. 26303), an A.TR must be presented to the customs authority of the importing country within four months of the date it was visaed by the customs authority of the exporting country — a window that runs from the visa, not from arrival.
Goods arriving by post or express cargo run on a separate track, and that track changed in 2026. Presidential Decision No. 10813 (Official Gazette of 7 January 2026, No. 33130), in force since 7 February 2026, confined the single flat duty (tek ve maktu vergi) on consignments to a natural person to medicines and food supplements arriving on the basis of a doctor’s prescription or a health institution report, at 30% where the consignment arrives directly from an EU country and 60% from other countries, plus a further 20% for goods in list (IV) annexed to Special Consumption Tax Law No. 4760, within a ceiling of 1,500 EUR. Everything else sent to a natural person up to 1,500 EUR is now declared under the normal customs procedure. For consignments to a legal person the flat duty applies only up to 22 EUR; no consignment in these categories may exceed 30 kilograms gross, and the Ministry of Trade applies a limit of five consignments per person per calendar month. Foreign companies shipping samples, spare parts or direct-to-consumer orders by courier should price on the current rules rather than the pre-2026 ones.
Documents and Clearance
Clearance in Türkiye is electronic, but it still runs on paper behind the screen. The core document set is:
- a commercial invoice and packing list;
- a transport document (bill of lading or CMR);
- the customs declaration, filed electronically; and
- where relevant, an A.TR, EUR.1 or EUR-MED certificate, a certificate of origin, and any conformity or product-safety documents (CE, TSE, or a TAREKS reference).
The declaration is filed by the importer or, far more commonly, a licensed customs broker acting on the importer’s behalf. Treat that broker as a partner whose declarations you supervise, not a shield that absorbs your exposure — if the value or code is later challenged, the party on whose behalf the declaration was made can be pursued for the additional duty and any penalty. Compliant traders can also apply for Authorized Economic Operator status (Yetkilendirilmiş Yükümlü Statüsü — YYS), which grants simplifications and faster clearance.
Common Pitfalls
Four mistakes account for most of the trouble foreign importers meet.
- Misclassification. Choosing the wrong GTİP code, whether to save duty or by genuine error, is the leading cause of reassessment. Because the code drives the rate and the measures, an error here compounds across every charge.
- Undervaluation. Declaring a value below comparable imports invites a valuation challenge, additional duty and a penalty — often calculated by reference to the duty at stake, so a small error produces a large fine.
- Missing origin proof. Turning up without a valid A.TR or preferential certificate means the duty relief is refused, even when the goods genuinely qualify. Origin proof must be secured before the goods leave the exporting country, not requested afterwards.
- Non-conformity / TAREKS. Goods subject to conformity control are held until the TAREKS check clears. Overlooking CE marking, a required TSE standard or a licence for a restricted product can strand a shipment at the border indefinitely.
A customs assessment is not the end of the road: an importer can first lodge an objection (itiraz) with the customs administration and then take the dispute to the tax and administrative courts. But the windows are short, and the authorities may also conduct a post-clearance audit (sonradan kontrol) long after the goods have cleared — so keep the full file. How far back that power actually reaches, and why the three-year notification period is often confused with a ten-year retention obligation, is examined in post-clearance audit in Türkiye.
Planning Ahead
Customs cost is a design choice, not an accident. Where inputs are imported to be processed and re-exported, the inward processing regime can suspend duty and VAT altogether; where goods are stored or re-exported, Türkiye’s free zones sit outside the customs territory entirely. Choosing the right code, fixing the value on defensible grounds, securing origin proof, and confirming conformity before shipment is far cheaper than contesting a reassessment or clearing detained goods. For a foreign company importing into Türkiye, that groundwork — done before the first container moves — is where most of the risk can still be controlled. Conformity obligations do not stop at the border either: where a product already placed on the market turns out to be unsafe, Law No. 7223 puts its own recall duties on the importer. Those duties, and the market-surveillance inspections that trigger them, sit with our product safety and market surveillance work rather than with clearance.
