In foreign trade, taxes and costs depend on the goods' tariff classification (GTİP / HS code), their origin and the customs procedure chosen. Customs formalities are handled by a licensed customs broker; on the accounting side, value, exchange rates, VAT and documentation must be set up correctly.
1. HS code: where everything starts
The Turkish GTİP code has 12 digits: the first 6 are the worldwide Harmonized System, digits 7–8 the EU Combined Nomenclature, 9–10 the national subheading and 11–12 the statistical position. Customs duty, additional customs duty, SCT, VAT rate, import controls and anti-dumping measures all depend on this code.
- Break down your code or search a chapter by product name: HS code lookup
- Official tariff: Ministry of Trade Turkish Customs Tariff Schedule (chapter by chapter under Legislation)
- A decision binding on the administration: Binding Tariff Information (BTI) e-application
The Ministry of Trade does not give direct opinions on classification; it asks for a BTI or tariff information application. A wrong code can lead to under-collected tax and customs administrative fines.
2. Taxes on imports
| Tax / fund | Base | Note |
|---|---|---|
| Customs duty | Customs value (CIF) | May be zero or reduced depending on origin and FTAs |
| Additional customs duty | Customs value | Usually on goods originating in countries without an FTA |
| KKDF (resource utilisation support fund) | Goods value | Generally 6% for acceptance credit, deferred L/C and cash against goods; none for advance payment |
| SCT | Value + customs duties | Only for goods on the SCT lists |
| VAT | Value + all taxes and funds + costs up to the declaration | Deductible if the importer is a VAT taxpayer |
| Stamp duty | Per customs declaration | 1.605,80 TL |
Calculate the total cost: Import cost and customs duties
Customs value is the goods price plus freight and insurance up to the Turkish border (CIF). Foreign-currency value is converted at the rate on the declaration. Import VAT is deducted in the period of the declaration.
3. Origin and preferential treatment
- A.TR movement certificate: shows free circulation of industrial goods under the Türkiye–EU Customs Union; no customs duty applies.
- EUR.1 and origin declarations: preferential origin with countries that have a free trade agreement (FTA); reduced or zero duty.
- If the document was not properly issued in the exporting country, a later verification leads to collection of the duty difference and penalties.
4. Exports
- VAT exemption: exports of goods are exempt from VAT; VAT incurred on exports can be refunded. VAT and VAT refunds
- Sales for export (ihraç kayıtlı): manufacturers' supplies to foreign trade capital companies or sectoral foreign trade companies on condition of export carry no VAT; export must take place within 3 months.
- Inward processing regime (DİR): imported inputs used to produce export goods can be imported without customs duty and VAT; requires an authorisation and deadline tracking.
- E-exports (ETGB): e-commerce shipments under a set amount are exported under a simplified electronic commerce customs declaration.
- Service exports: services provided to a customer abroad and used abroad follow separate rules: Service exports
- Invoice: an export invoice can be issued in foreign currency; e-invoice users document exports with the e-invoice export scenario.
5. Repatriation of export proceeds
Under Decree No. 32 on the Protection of the Value of the Turkish Currency, export proceeds must be brought to Türkiye within 180 days of actual export. Under the Central Bank's Export Circular, part of the proceeds must be sold to a bank against an Export Proceeds Acceptance Certificate (İBKB). The base rate in the circular is 25%; temporary provisions have periodically raised it to 35% (most recently until 31.07.2026). Confirm the current rate with your bank or the Central Bank's export circular on the transaction date.
6. FX differences and valuation
| Situation | Treatment | Tool |
|---|---|---|
| Difference up to collection on a domestic sale in foreign currency | An invoice is issued; included in the VAT base (VAT Law art. 24/c) | FX difference invoice |
| Foreign-currency cash, bank, receivables and payables at period end | Valued under Tax Procedure Law art. 280; not subject to VAT | FX revaluation |
| Export proceeds | Recorded at the Central Bank buying rate on the actual export date; the difference on collection is FX gain/loss | Currency converter |
Common mistakes
- Copying the code on the supplier's invoice; countries use different codes after the first 6 digits.
- Not adding freight and insurance to customs value, or leaving a later freight invoice out of the VAT base.
- Deducting import VAT in the wrong period.
- Missing the 3-month period in sales for export; VAT and late payment surcharge are claimed from the seller.
- Not tracking repatriation of export proceeds and the İBKB.
Sources
Customs Law No. 4458 (art. 15 tariff, arts. 23–31 value); VAT Law No. 3065 arts. 11, 12, 16, 21, 24/c; SCT Law No. 4760; Stamp Duty Law No. 488; Import Regime Decision; Decree No. 32 and the Central Bank Export Circular; Ministry of Trade tariff FAQs (Turkish).