Customs duties for importing and exporting goods in Turkey

Turkey, as a strategic crossroads between Europe and Asia, is a key player in international trade. For companies wishing to import or export goods to or from this country, it is essential to understand the customs regulations in force.

1. Import and Export Turkey: Regulations and Customs Duties

The Customs Union
Turkey has been a member of the Customs Union with the European Union (EU) since 1995. This means that industrial products originating from the EU can be imported or exported in free circulation without customs duties and taxes.However, agricultural products and certain specific goods may be subject to taxes and quotas. For products originating from other countries, customs duties are calculated based on the EU’s Common External Tariff (CET) or free trade agreements signed by Turkey with various partners.

The principle of free circulation
Customs duties, equivalent taxes, as well as quantitative restrictions and similar measures are eliminated for the exchange of goods produced or released for free circulation within the EU and Turkey.

This free circulation applies to:

• goods manufactured in the EU or Turkey, including those transformed from raw materials imported from third countries, provided they are in free circulation in the EU or Turkey. These products are not necessarily of EU or Turkish origin; it is therefore important to distinguish the origin of a product from its customs status.
• Goods from third countries, which are in free circulation in the EU or Turkey after completing import formalities and paying customs duties.

To benefit from free circulation, the goods must have EU or Turkish customs status. This status must be justified by an A.TR. circulation certificate, which accompanies the goods and certifies their release for free circulation.

Preferential agreements
Free circulation does not apply to certain products such as basic unprocessed agricultural products and coal and steel products. For these types of goods, the principle of free trade takes effect with specific agreements and reduced customs duties.

2. The ATR Certificate

The free circulation of industrial products (excluding agricultural, coal and steel) is conditional on obtaining an ATR circulation certificate, thereby exempting the importer or exporter from customs duties. In the absence of an ATR certificate, the common law tariff regime will apply by default.

To obtain this certificate, it is necessary to:

• Submit an application to the customs authorities of the exporting country (EU or Turkey) by completing the dedicated form.
• Provide the required documents: commercial invoice, export declaration, proof of origin of the goods.
• Await customs validation: once approved, the ATR certificate is issued and accompanies the goods.

Attention, the ATR certificate does not constitute a certificate of origin in any way.

3. Best Practices for Efficient Trade with Turkey

To optimize import-export operations with Turkey, it is advisable to:

• Check product-specific regulations via the Turkish customs website.
• Use a freight forwarder or customs agent to facilitate procedures.
• Stay informed of legislative developments in international trade.
• Use free trade agreements to reduce costs and maximize competitiveness.

Usefull links:

Contact for business advisory units

Article on the EU/Turkey customs union

List of agricultural products covered by the EU-Turkey trade regime