Contents 12 sections
There is no single import-tax rate for goods entering Turkey. The result depends on the product's 12-digit Turkish customs tariff code (GTIP), customs value, origin, applicable trade agreement and any product-specific measures. For electronics, customs duty and import VAT may be joined by additional customs duty, special consumption tax, a TRT banderol fee or product-safety controls—but only where the precise classification and current legislation require them.
The practical rule
Do not price an import from a supplier's HS code or a generic online “Turkey duty rate.” Confirm the Turkish GTIP, origin evidence, customs value, current tariff measures and conformity requirements before shipment. A low customs-duty rate does not mean a low landed cost.
What taxes can apply to an import into Turkey?
| Cost layer | What determines it? | Key caution |
|---|---|---|
| Customs duty | GTIP, origin/country group and preferential arrangement | The rate cannot be identified reliably from a broad product name. |
| Additional customs duty | Whether the GTIP and origin fall within the current additional-duty decision | An A.TR movement certificate is not proof of origin. |
| Trade-policy charges | Anti-dumping, safeguard, additional financial obligation or tariff quota rules | Country, producer and shipment date can change the result. |
| Import VAT | The VAT rate for the goods and the cumulative import VAT base | Most consumer electronics are generally subject to the standard 20% VAT rate, but the classification and current lists must be checked. |
| Special consumption tax (ÖTV) | Whether the exact product appears in an ÖTV list and the applicable base/rate rules | It does not apply to every electronic product. |
| TRT banderol fee | Device type and its broadcast-reception capability under the current schedule | A phone, television and computer should not be treated as one category. |
| Operational costs | Freight, insurance, customs brokerage, terminal, storage, testing and inspection | These are not all taxes, but they belong in the landed-cost model. |
The five inputs that control the calculation
1. The 12-digit Turkish GTIP
Turkey uses a 12-digit customs tariff statistical position, known as Gümrük Tarife İstatistik Pozisyonu or GTIP. The first six digits follow the international Harmonized System and the first eight align with the EU Combined Nomenclature, but the complete Turkish classification controls the local declaration and measures. A tariff code printed on a foreign invoice is useful evidence, not a binding classification in Turkey.
When classification is genuinely uncertain and commercially material, a Binding Tariff Information decision can provide an official classification for the described product. Technical specifications, composition, function, power, connectivity and product literature should be gathered before requesting advice.
2. Preferential and non-preferential origin
The supplier's country, dispatch country and origin are not necessarily the same. Origin affects ordinary duty preferences and can also trigger additional customs duty or a trade-remedy measure. Preferential origin normally requires the evidence specified in the relevant agreement, such as an EUR.1 certificate or an eligible origin declaration.
A.TR is not an origin certificate
For eligible trade under the EU–Turkey Customs Union, A.TR proves that goods were in free circulation. It does not by itself prove that the goods originated in the EU. Third-country-origin goods routed through the EU may therefore remain exposed to origin-based additional duties or other measures.
3. Customs value
The customs value is not always the invoice total. Under the applicable valuation rules, additions may include transport, insurance, packing, assists, royalties or licence fees and other elements connected with the imported goods. Related-party pricing, free-of-charge items, warranty replacements and bundled services require particular care.
4. Declaration date and current measures
Import measures change during the year. Turkey's consolidated Import Regime and Additional Customs Duty decisions were updated several times in 2026. A quotation prepared months before shipment should therefore be refreshed for the declaration date rather than reused automatically.
5. Product status and intended use
New, used, refurbished, defective, sample, replacement and investment-certificate goods may follow different permission, inspection or relief routes. An exemption or incentive is not available merely because the asset will be used by a business; its legal conditions and supporting certificate must already fit the transaction.
How is import VAT calculated?
VAT Law No. 3065, Article 21 builds the import VAT base cumulatively. In simplified terms, the base includes the customs value, taxes and charges payable because of importation, and specified price differences and expenses incurred up to registration of the customs declaration. This is why VAT is not calculated only on the supplier's invoice.
Illustrative formula: import VAT base = customs value + customs duty and other import charges included by law + relevant pre-declaration expenses and differences.
A simple landed-cost example
Assume, only for illustration, that the verified customs value is TRY 100,000, the applicable customs duty is 5%, the goods are subject to 20% VAT, and no additional duty, ÖTV, banderol fee or other taxable charge applies:
| Customs value | TRY 100,000 |
| Assumed customs duty: 5% | TRY 5,000 |
| Illustrative VAT base | TRY 105,000 |
| VAT at 20% | TRY 21,000 |
| Tax subtotal | TRY 26,000 |
| Cost before brokerage, storage and domestic logistics | TRY 126,000 |
This example is not a tariff quote. If additional customs duty, ÖTV, a TRT fee or another import charge applies, both the tax amount and the VAT base can change. Currency conversion and valuation rules also affect the declaration.
Electronics: why the label is not enough
“Electronics” covers products with very different classifications and tax treatments. A smartphone, notebook computer, television, monitor, router, camera, printed circuit assembly and replacement battery cannot be costed from one headline rate.
| Product group | Questions to resolve before shipping |
|---|---|
| Mobile phones | Exact GTIP; origin; current duty and additional duty; ÖTV list/base; TRT banderol; conformity and market-access requirements. Commercial import is separate from a traveller's IMEI registration procedure. |
| Computers and tablets | Product configuration, principal function, accessories, origin, possible TRT treatment and applicable technical regulations. Do not copy a mobile-phone calculation. |
| TV, audio and video equipment | Reception/recording functionality, screen or device type, current banderol schedule, energy labelling and conformity requirements. |
| Wireless and network devices | Radio-equipment rules, conformity documentation, frequency/function specifications and whether TAREKS or another competent-authority process applies. |
| Parts and components | Whether the item is a part, a complete or unfinished device, or a separately classifiable component; end-use relief cannot be assumed. |
| Used or refurbished devices | Import permission, product condition, age and the applicable used-goods legislation. The Ministry specifically directs used/refurbished phone imports to the relevant permission process. |
Product safety can stop a shipment even when taxes are funded
Customs taxation and market-access compliance are separate workstreams. Depending on the product, the importer may need CE conformity evidence, a declaration of conformity, technical documentation, test reports, labels, manuals in Turkish or an electronic inspection through TAREKS. The Ministry of Trade published the 2026 Product Safety and Inspection Communiqués on 31 December 2025 and maintains product-group guidance.
A supplier's CE mark is not, by itself, a complete import file. Match the model, manufacturer, standards, authorised parties and technical documents before dispatch. Testing, storage and demurrage after arrival can exceed the tax saving achieved through a cheap purchase price.
Cross-border e-commerce changed on 1 February 2026
A significant 2026 change affects goods purchased through foreign e-commerce platforms. Under the Ministry of Trade announcement dated 7 January 2026, platform purchases fall outside the simplified customs declaration route regardless of value from 1 February 2026. They are not prohibited, but they must follow normal import procedures and the general product-safety rules.
This means outdated articles promising a flat tax for every low-value online order can produce the wrong expectation. The Ministry's announcement preserves specified simplified routes for limited categories such as eligible medicines/supplements supported by the required medical evidence, certain samples and models, books and similar publications, and other stated cases. The facts of the consignment must be checked rather than relying on the former EUR 30 platform-purchase rule.
Commercial import workflow
Define the product precisely: model, function, composition, technical specifications, condition and intended use.
Confirm the Turkish GTIP: document the reasoning; obtain Binding Tariff Information when justified.
Map origin and preference: identify manufacturing origin, route, agreement and the exact evidence required.
Build the customs value: review invoice, freight, insurance, packing, assists, royalties and related-party conditions.
Run a measure check: ordinary and additional duty, trade remedies, tariff quota, permits, ÖTV, TRT fee and other product-specific rules.
Complete conformity work: determine TAREKS/CE/technical-document and labelling requirements before dispatch.
Model landed cost and cash flow: include import VAT, broker, testing, terminal, storage and inland logistics.
Declare and retain evidence: submit the electronic customs declaration and preserve the commercial, origin, transport, tax and accounting records.
Can a Turkish business deduct import VAT?
A VAT-registered business may generally deduct properly documented import VAT to the extent that the imported goods are used in transactions giving a right to deduction and the statutory conditions are met. The customs declaration and payment records must reconcile with the inventory, supplier, freight, foreign-currency and general-ledger entries. Exempt or restricted activities and legally non-deductible items require a separate review.
Import VAT may be recoverable through the VAT mechanism, but it still creates cash-flow and documentation pressure. For recurring imports, align the customs file with the company's Turkish bookkeeping and VAT compliance process so declared values, inventory receipts and deductible tax do not diverge.
Pre-shipment checklist
Turkish 12-digit GTIP confirmed from full specifications
Manufacturing origin and dispatch route documented
A.TR, EUR.1 or origin declaration requirements distinguished correctly
Current ordinary duty, additional duty and trade-remedy measures checked
Customs-value additions and currency assumptions reviewed
Import VAT, ÖTV and TRT treatment tested by product—not by category name
2026 TAREKS, CE, testing, labelling and permission requirements cleared
Used/refurbished status and any import permission resolved
Brokerage, terminal, storage, inspection and inland delivery included in cost
Customs, inventory and accounting document flow assigned to responsible people
Need a product-level landed-cost review?
Send the technical specification, proposed GTIP, manufacturing origin, supplier invoice, delivery term and expected shipment date. We can define the Turkish tax and accounting questions and coordinate the figures that must reconcile after customs clearance.
Official sources and scope
This guide was reviewed against the Ministry of Trade's current consolidated Import Regime and Additional Customs Duty decisions, customs tariff and origin guidance, 2026 e-commerce announcement, 2026 product-safety guidance, and VAT Law No. 3065. It is general information, not a Binding Tariff Information decision, customs ruling, legal opinion or product-specific tax quote.
Rates, measures and documentation can change, sometimes during transit. Always confirm the GTIP, origin, customs value, shipment date, product condition and current official text before an irreversible order or dispatch.
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