Customs Duties and Regulations in Türkiye: GTİP/HS Codes, Duties, VAT, Regimes and Origin Documents

Customs and Taxes (Türkiye Import / Export)

GTİP / HS code structure (Tariff Classification)

In customs procedures, every item of goods is identified by a tariff position. Türkiye bases its tariff on the World Customs Organization's (WCO) Harmonized System (HS) nomenclature; owing to the Customs Union it is aligned with the EU's Combined Nomenclature (CN / KN) and adds national subdivisions to it.

• The first 6 digits are identical worldwide; the importing country's tariff diverges from the 7th digit onward (e.g. the Gulf countries' common tariff uses 8 digits, while the UAE/Saudi Arabia use national subdivisions of up to 12 digits).
• The HS is revised every 5 years; the version in force is HS 2022, and the next version is planned as HS 2028.
• An incorrect GTİP leads to the risk of incorrect duties, missing documents (e.g. surveillance, certificate of conformity) and penalties. Where in doubt, a Binding Tariff Information (BTB – Bağlayıcı Tarife Bilgisi) ruling can be obtained from the Ministry.

Taxes and financial obligations on imports

Other: for some products, a control certificate from the Ministry of Agriculture and Forestry, TSE/conformity inspection (TAREKS), storage charges (ardiye) and port fees, and the customs broker's service fee.

Customs value

• Türkiye applies the WTO Customs Valuation Agreement (GATT Article VII). The primary method is the transaction value (the price actually paid or payable).
• In Türkiye, valuation is CIF-based: even if goods are bought FOB/EXW, freight and insurance up to the point of entry into the Turkish customs territory are added to the value. Commissions, packaging, royalties/licence fees and inputs supplied free of charge by the buyer may also be added.
• If the transaction value cannot be used, the following methods are applied in order: value of identical goods → value of similar goods → deductive method → computed value → fall-back (reasonable means) method.

Rules of origin

• Non-preferential origin: The "economic nationality" of goods; used for İGV, anti-dumping, quotas and statistics. The document is the Certificate of Origin (Menşe Şahadetnamesi).
• Preferential origin: To benefit from reduced/zero duty under an FTA/preferential agreement, the agreement's own rules (wholly obtained, sufficient working/processing, value threshold, change of tariff heading) must be met. The document is the EUR.1, EUR-MED, invoice declaration/origin declaration, or an agreement-specific certificate of origin.
• For industrial products covered by the Customs Union with the EU, free circulation rather than origin is the basis (A.TR certificate).

Tax treatment of exports

• No customs duty is charged on exports from Türkiye (export restrictions/registration requirements may apply to a very limited number of products).
• VAT exemption: Export supplies are exempt from VAT under Article 11/1-a of the VAT Law; the exporter can recover the VAT it has borne through a refund or offset. A supply for export (ihraç kaydıyla teslim) from a manufacturer to an exporter (Art. 11/1-c) can also be made without VAT.
• An ÖTV exemption/refund is available on the export of goods subject to ÖTV.
• Export-related documents are exempt from stamp duty to the extent provided in the Stamp Duty Law.
• Repatriation of export proceeds: Under foreign exchange legislation, the requirements to bring export proceeds back to Türkiye within a certain period and to sell part of them to a bank (Export Proceeds Acceptance Certificate – İBKB) change from time to time; current rates and periods should be confirmed in the Central Bank of the Republic of Türkiye (TCMB) regulations (please verify).

Customs procedures and declaration types

Declarations are filed through the Ministry's electronic system BİLGE; each declaration carries a (4-digit) procedure code.

Procedure codes reflect common usage; the current code list should be confirmed before preparing a declaration (please verify).

Customs broker (Gümrük Müşaviri)

A licensed person holding a customs broker licence from the Ministry of Trade, who files declarations in their own name on behalf of the declarant (indirect representation) or in the declarant's name (direct representation). Companies register a power of attorney for the broker in the BİLGE system. The broker is jointly responsible with the declarant for the accuracy of the information declared.

Authorised Economic Operator – AEO (Yetkilendirilmiş Yükümlü Statüsü – YYS)

• Türkiye's equivalent of the AEO; aligned with the WCO SAFE Framework of Standards. Granted by the Ministry of Trade.
• Benefits: fewer physical/documentary checks, local clearance (yerinde gümrükleme), authorised consignor/authorised consignee (transit), comprehensive guarantee, priority treatment.
• The "Approved Person Status" (Onaylanmış Kişi Statüsü) used previously has largely been replaced by the AEO system.
• In addition, Approved Exporter (Onaylanmış İhracatçı) status authorizes the exporter to make an origin declaration on the invoice instead of an EUR.1 (it is an authorization separate from AEO).

E-export and micro-export (ETGB)

• ETGB (Elektronik Ticaret Gümrük Beyannamesi – express-courier export declaration): A simplified declaration used for e-commerce exports sent by post or express courier (authorized companies such as PTT, DHL, UPS, FedEx); prepared through the courier company without the need for a customs broker.
• Current limit: 600 kg gross and EUR 30,000 per shipment (the previous 300 kg / EUR 15,000 limits were doubled by the communiqué amendment that entered into force on 4 December 2025).
• Sales made with an ETGB count as exports; they can be used for VAT refunds and government e-export incentives. If the limit is exceeded, a standard export declaration is required.
• Micro-export is a practical term used for small-volume B2C/B2B sales made with an ETGB.

Movement and origin certificates

Exporters' association registration

• Companies exporting from Türkiye must be members of the relevant Exporters' Association (İB; umbrella organization: Turkish Exporters Assembly – TİM) according to their product group. Examples: Istanbul Cereals, Pulses, Oilseeds and Products Exporters' Association; Aegean Dried Fruits Exporters' Association; Mediterranean Fresh Fruit and Vegetable Exporters' Association.
• The export declaration is linked to the association's registration/approval system; an association fee/deduction calculated per mille of the FOB value is charged.
• Government support (market entry, trade fairs, e-commerce, design support) is mostly administered through the exporters' associations.

Sources

Last updated: 2026-10-01 · Prepared by ARTAĞAN Dijital Pazarlama İç ve Dış Ticaret A.Ş. This content is for general information; regulations and dimensions can change, so please verify with a current source before acting.