Türkiye’s position astride the trade routes between Europe, Asia and the Middle East makes it a natural base for importers and exporters, and its Customs Union with the European Union, in force since 1996, lets most industrial goods move to and from the EU without customs duty. But the freedom to trade is not unconditional. A foreign company’s goods must be classified correctly, cleared under the right regime and, in many cases, satisfy permit, registration or product-safety requirements before they cross the border. Getting the regulatory position right at the planning stage is what keeps shipments moving and duties predictable.
The Import and Export Regime
Foreign trade in Türkiye is framed by two instruments: the Import Regime Decree (İthalat Rejimi Kararı) and the Export Regime Decree (İhracat Rejimi Kararı), each fleshed out by communiqués of the Ministry of Trade (Ticaret Bakanlığı). On imports the Decree sets the default that trade is free (Import Regime Decree No. 3350, art. 5), and then carves out the goods that are not.
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On the import side, most goods enter freely, but some require a permit, prior registration, or a conformity/product-safety control before release; others are placed under surveillance (gözetim) or subject to quotas. On the export side, exports are likewise generally free, though goods on the registration list (including a number of agricultural products) and goods that need a competent authority’s prior permit under specific legislation must clear that step first. Because the lists change with frequent amendments to the decrees and communiqués, the classification and regime should be confirmed for the specific product, not assumed. This is where clean customs clearance and valuation begins.
Permits, Registration and Product-Safety Control
The most common obstacle for a first-time importer is not duty but conformity. Regulated products must show that they meet Turkish technical standards before they can be sold, and the control is applied at the border.
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| Requirement | What it means | Typical goods |
|---|---|---|
| CE marking | Conformity with EU/Turkish product directives | Machinery, electronics, medical devices, toys |
| TSE standards | Turkish Standards Institute certification | Products with a mandatory national standard |
| TAREKS | Risk-based electronic control of product safety at import | Goods under safety/conformity supervision |
TAREKS, the risk-based import supervision system, screens regulated consignments electronically and refers higher-risk shipments for physical inspection, so registration in the system and correct documentation are prerequisites for release. Getting conformity wrong stops the goods at customs, and storage costs mount while the position is corrected. Clearance is only the first control: once the goods are on the market they fall under the Product Safety and Technical Regulations Law No. 7223 and the market-surveillance regime, which is where recall, corrective-action and importer-liability questions are handled; see product safety, recalls and market surveillance. For consumer goods the same import triggers two more documents, the warranty certificate and the after-sales service competency certificate, dealt with in our note on the importer’s warranty and after-sales obligations. For medical devices the conformity file is only half the picture: a manufacturer established outside Türkiye and the EU can place a device on the market only through an authorised representative, and what that appointment commits the parties to is a contract question rather than a border one.
A product that is freely sold in its home market is not automatically clear for Türkiye. CE marking, a required TSE certificate or a TAREKS reference can each be a condition of release. Confirm the conformity requirements before the goods ship, not after they are sitting in a bonded warehouse.
Rules of Origin, Duty and Surveillance
Whether, and how much, duty is payable turns heavily on origin. Preferential treatment, under the Customs Union or a free-trade agreement, can reduce or remove duty and is evidenced by a movement certificate: an A.TR certificate for goods in free circulation in the EU (a customs-status document, not proof of origin), or a EUR.1 or EUR-MED certificate proving preferential origin under the relevant free-trade agreement. Non-preferential origin, by contrast, governs trade-defence measures, Additional Customs Duty and similar origin-based charges, and is proven by a certificate of origin (Customs Regulation, art. 205).
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Origin also determines exposure to protective charges. Depending on the goods and their origin, an import can attract Additional Customs Duty (İlave Gümrük Vergisi, under Decision No. 3351) and an Additional Financial Obligation (Ek Mali Yükümlülük, under the lists annexed to the Import Regime Decree) on top of the base rate. These are separate instruments and can apply to the same goods together, and the additional customs duty rate depends on the country group of origin shown in the annexed tables. Dumped or subsidised imports can face additional trade-defence measures. Separately, listed goods under surveillance need a surveillance certificate when their unit value is below the threshold set in the relevant communiqué, and quota goods may be imported only up to a set ceiling or under a licence. For manufacturers importing inputs to process and re-export, the inward-processing and free-zone regimes can suspend import duties on qualifying inputs.
Exporting from Türkiye
Exporting carries its own framework. Before shipping, an exporter must be a member of the relevant Exporters’ Association (İhracatçı Birlikleri) (Law No. 5910, art. 4), and the customs export declaration must be approved by the Exporters’ Associations General Secretariat before it is lodged with customs (Export Regulation, art. 5). Membership is a precondition, not a formality to sort out later.
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The tax position is favourable. Exports are exempt from VAT (VAT Law No. 3065, art. 11), and the exporter keeps the right to deduct or reclaim the input VAT (art. 32) incurred on the goods and their production, so VAT does not become a sunk cost. Recovering that VAT efficiently is a recurring tax and VAT-refund exercise for active exporters. Export finance, in turn, is supported by Türk Eximbank, which provides credit, guarantees and insurance designed to support Turkish exporters in overseas markets.
The VAT exemption is only as good as the documentation behind it. Incomplete customs-exit evidence or mismatched invoices can delay or defeat an input-VAT refund. Keep the export file complete from the first shipment.
Our Approach
We advise foreign companies importing into or exporting from Türkiye across the full regulatory chain: classifying goods under the GTİP/HS code, confirming whether a permit, registration or conformity control applies, and structuring the origin position to keep duty predictable. On the export side, we assist with Exporters’ Association membership, the VAT-exemption and refund mechanics and access to Eximbank support, and we handle objections, post-clearance audits and disputes when they arise. Contact us to discuss your import or export operation in Türkiye.
Related Practice Areas & Strategic Legal Guides
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- Customs Law & Trade Compliance: Customs valuation, tariff disputes, and duty exemptions under Law No. 4458.
- Tax Law & Cross-Border Structuring: Corporate tax planning, withholding exemptions, and double taxation treaty (DTT) relief.
- Free Zones & Customs Regimes: Inward Processing Regime (DİİB), bonded warehousing, and corporate tax exemptions.
- Legal Matters in Istanbul for Foreign Clients and Companies: Customs and tax disputes before the Istanbul tax courts.
