What changed in 2026.

Written by Efe Kamış · Co-founder
Published
Last updated
Basis Turkish Official Gazette · Ministry of Trade · EU Official Journal · European Commission
Read 19 min

For shipments from Turkey, 2026 changed on two fronts. In Turkey: a new tariff schedule and import regime (1 January), the jewellery levy converted into an additional customs duty (1 February), surveillance notices rising to 192 in July and a safeguard on PET resin. In the EU: the CBAM definitive period (1 January), the ETS obligation rising to 100%, the €150 duty exemption on small parcels replaced by a flat €3 duty (1 July), political agreement on the customs reform (March), the packaging regulation applying (12 August) and the deforestation regulation postponed to 30 December. Every item with its date and source below; the tracker at the top gives rates, thresholds and the date each changed.

How this page is maintained

This is a change log: every item carries the Official Gazette or EU Official Journal date and number. Nothing based on an unverified news report is written here. The page is reviewed monthly; the last check date is in the header.

Tracker: variables and dates

The board below lists the variables that directly move shipment cost and customs handling, each with its current value and the date it changed. The exchange rate is pulled from the CBRT bulletin every time the site is built; the other rows are updated by hand from the Official Gazette and the OJ, and every row links to its own basis.

Tracker

Verified CBRT bulletin · No. 2026/169
Every business day

Customs value exchange rate

CBRT bulletin 9 Sep 2026 · No. 2026/169 — applies to the next business day
CurrencyBuyingSelling
1 USD48.390548.4777
1 EUR56.306056.4075
1 GBP65.451665.7928

Customs value is converted into Turkish lira at the CBRT selling rate in force on the date the customs debt arises (Customs Law 4458, art. 30). Rates are set every business day at 15:30 and apply to the next business day. On export declarations, practice uses the buying rate on the registration date.

The bulletin on the day the site was last built; see the CBRT for today's bulletin.

Gümrük Rehberi — rate used for customs value · CBRT — indicative exchange rates · MuhasebeTR — rate used on exports

Every quarter

CBAM certificate price

€75.28/ t CO₂e · Q2 2026

Changed:

In 2026 the Commission publishes, for each quarter, the weighted average of EU ETS auction clearing prices: Q1 2026 €75.36 (7 Apr 2026), Q2 2026 €75.28 (6 Jul 2026). The Q3 price comes on 5 Oct 2026, Q4 on 4 Jan 2027; weekly from 2027.

European Commission — price of CBAM certificates

Turkey — rates and thresholds

VariableCurrent valueChangedBasis
Import regime: dry onions and oilseed sunflowerPresidential Decree 11644 — OG 27.08.2026 / 33353
Dry onions 5% (until 31 Jan 2027; 49.5% thereafter)For oilseed sunflower (1206.00.91.00.19, 1206.00.99.00.19) the 12% period was reset to 1 Jan–15 Jun and 1 Oct–31 Dec.
last 30 days
Türkiye Emissions Trading System RegulationOG 27.08.2026 / 33353 — under Climate Law 7552
In force; pilot scope and duration to be set by the Carbon Market BoardMonitoring methodology plan within 2 months of entry into force (by 27 Oct 2026). Installation categories: A ≤50,000 t, B 50,001–500,000 t, C >500,000 t CO₂e/yr.
last 30 days
Customs offices authorised for products under agricultural controlCommuniqué amendment — OG 12.08.2026 / 33338
List of authorised customs offices and provincial directorates updatedDetermines through which customs office the product may enter; check the list before lodging the declaration.
last 30 days
Mandatory sale of export proceeds to the bankCBRT Export Circular, Temporary Article 4
At least 35% — until 31 Jan 2027At least 35% of proceeds tied to an İBKB or DAB is sold to the issuing bank, which sells it to the CBRT the same day. Proceeds must be repatriated within 180 days of actual export. Extended by the Treasury and Finance Ministry letter of 30.07.2026 no. 4922313.
Monetary limit in customs settlementCustoms Settlement Regulation art. 9/1 — OG 18.06.2026 / 33284
TRY 7,000,000 (was TRY 3,000,000)In force on publication; applications filed earlier remain under the old limit.
Post and express cargo: exemption and flat-rate taxDecree 2009/15481 arts. 62 and 126 — Presidential Decree 10813
€30 exemption removed; 30% EU / 60% other countriesNon-commercial consignments not exceeding €1,500; +20% for goods on SCT list (IV). OG 07.01.2026; in force 30 days after publication.
Customs Law art. 241/1 irregularity fine and 2026 monetary limitsCustoms General Communiqué (Customs Procedures) No. 217 — revaluation rate 25.49%
TRY 1,494Overtime fee: exports TRY 138, other procedures TRY 325. Value declaration limits (Customs Regulation art. 500): TRY 4,730,000 (a); TRY 47,397,000 (b, c).
Customs brokerage minimum fee tariff 2026Communiqué — OG 30.12.2025 / 33123
Export discount for FTCC/SFTC/AEO holders 20% (was 25%)Where the total fee exceeds TRY 78,000 (customs broker) / TRY 26,000 (authorised broker), the excess is agreed between the parties; previous limits TRY 60,000 / 20,000.
Late-payment surcharge (public receivables)Law 6183 art. 51 — customs duties included
3.7% per monthPrevious rate 4.5% (21.05.2024, Decree 8484). Debts overdue before 13.11.2025 carry the old rate up to that date.
VAT rates (also on imports)Presidential Decree 7346 — OG 07.07.2023 / 32241
Standard 20%, reduced 10% (1% list continues)18→20 and 8→10; in force on the third day after publication.

EU — thresholds and dates

VariableCurrent valueChangedBasis
EU customs reform: final Council adoptionEU Customs Authority and Customs Data Hub
Adopted 3 Sep 2026; Parliament vote in September, then the OJHandling fee on small consignments no later than 1 Nov 2026 (amount to be set by the Commission). Data Hub: e-commerce 1 Jul 2028, all traders 1 Mar 2034. Applies 12 months after publication.
last 30 days
EUDR: application date and scopeRegulation (EU) 2023/1115 as amended by 2025/2650; acts of 13.07.2026
Large and medium operators 30 Dec 2026; micro and small 30 Jun 202713 Jul 2026: leather, re-treaded tyres and soybeans for sowing removed; soluble coffee and certain palm-oil derivatives added (new products from 30 Dec 2027). Implementing act on the information system and simplified declarations the same day.
€3 flat customs duty on small consignmentsCouncil Regulation (EU) 2026/382 — OJ 18.02.2026
€3 per tariff sub-heading; €150 exemption removedTransitional from 01.07.2026 to 01.07.2028; afterwards under the customs reform.
EU steel measure: quota and out-of-quota dutyRegulation (EU) 2026/1384 — OJ 24.06.2026; country allocations in Implementing Regulation (EU) 2026/1457
Out-of-quota 50%; annual quota 18,345,922 tQuota year 1 July–30 June, administered quarterly; country allocations split into MFN and FTA parts (Türkiye included, 26 product categories). Melt-and-pour origin evidence from 1 Oct 2026.
CBAM: threshold and liable partyRegulation (EU) 2023/956 — Omnibus Regulation (EU) 2025/2083
50 tonnes/year per importer; authorised CBAM declarantCertificate sales start in February 2027; first declaration for 2026 imports on 30 Sep 2027. Detail: CBAM page.

Upcoming dates

  1. 12% period for oilseed sunflower begins
  2. Melt-and-pour evidence mandatory for EU steel imports
  3. CBAM Q3 2026 certificate price published
  4. Türkiye ETS: deadline for the monitoring methodology plan
  5. EU handling fee on small consignments by this date at the latest
  6. EUDR applies to large and medium operators
  7. CBAM Q4 2026 certificate price published
  8. 5% duty period for dry onions ends
  9. The 35% export-proceeds sale requirement expires
  10. CBAM certificate sales begin
  11. EUDR applies to micro and small operators
  12. First CBAM declaration and surrender (2026 imports)
  13. EU Customs Data Hub mandatory for e-commerce
  14. Last day of the transitional €3 flat duty

Every row links to its own basis; values and dates were verified on 5 Sep 2026. The exchange rate is pulled from the CBRT bulletin each time the site is built; the other rows are updated by hand from the Official Gazette and the OJ. This page is not legal or customs advice.

Timeline in one table

2026 — customs and trade changes, in order of entry into force
In forceWhereWhat changedBasis
01.01.2026Turkey2026 Turkish Customs Tariff; new statistical positionsOG 30.12.2025 / 33123 (repeated issue)
01.01.2026Turkey2026 Import Regime Decision; additional customs duty lists; duty-free tariff quotas for 35 products; surveillance rules for 47 product groups (24 updated, 23 new; 184 notices in total)OG 31.12.2025 / 33124
01.01.2026EUCBAM definitive period: iron and steel, aluminium, cement, fertilisers, electricity, hydrogenRegulation (EU) 2023/956; Omnibus Regulation (EU) 2025/2083
01.01.2026EUMaritime ETS obligation rises to 100%; methane and nitrous oxide in scopeEuropean Commission, maritime ETS FAQ
01.02.2026TurkeyThe 20% additional financial obligation on jewellery imports converted into an equivalent additional customs dutyOG 31.12.2025 / 33124
26.03.2026EUCouncil–Parliament agreement on the customs reform: EU Customs Authority and EU Customs Data HubCouncil press release, 26.03.2026
01.07.2026EU€150 customs duty exemption removed; temporary flat duty of €3 per item (until 01.07.2028)Council Regulation (EU) 2026/382
11.07.2026TurkeyInterim amendments to the import regime; additional customs duty decision; 18 surveillance notices (10 updated, 8 new; 192 in total)OG 11.07.2026 / 33307
19.07.2026TurkeySafeguard measure on PET resin (3907.61.00.00.00): 120 $/tonneOG 11.07.2026 / 33307
12.08.2026EUPackaging and Packaging Waste Regulation (PPWR) generally applicable: PFAS ban in food-contact packaging, heavy-metal limits, declaration of conformityRegulation (EU) 2025/40
30.12.2026EUDeforestation Regulation (EUDR) applies to large and medium operators; micro and small operators from 30.06.2027Regulation (EU) 2025/2650, OJ 23.12.2025

Only items with a verified date of entry into force and basis appear in the table. Rules still in draft — including the final text of the EU customs reform — are added once their application date is fixed.

Turkey: tariff, import regime, surveillance

New tariff schedule and the 2026 Import Regime

As every year, the 2026 Turkish Customs Tariff was published in the repeated Official Gazette of 30 December 2025 and entered into force on 1 January. According to the Ministry of Trade's announcement, some statistical positions and goods descriptions changed; the annexed lists of the Import Regime Decision and the Additional Customs Duty Decision were updated accordingly. Practical consequence: do not assume the 12-digit tariff code you used in 2025 is the same in 2026; confirm it in the tariff schedule before the declaration is lodged.

The same decision opened duty-free tariff quotas for 35 products where domestic production does not meet consumption, and regulated surveillance for 47 product groups — unit prices updated in 24, surveillance values set for the first time in 23. The number of surveillance notices rose to 184.

1 February: the jewellery levy changed type

The 20% additional financial obligation on imports of precious metals and jewellery was converted, from 1 February 2026, into an equivalent additional customs duty. The rate is unchanged, but the duty appears under a different heading on the declaration.

11 July: interim amendments and 192 surveillance notices

The Official Gazette of 11 July 2026, No. 33307, published interim amendments to the import regime, a new additional customs duty decision and 18 surveillance notices: unit prices or scope updated in 10 product groups, surveillance values set in 8; the total rose from 184 to 192. The same issue introduced a safeguard of 120 $/tonne on imports of PET resin (3907.61.00.00.00), effective 19 July 2026, and opened an investigation to extend the existing safeguards on filmogen and PET chips.

What surveillance means: where the declared value under a surveillance notice is below the unit price in the notice, the difference is added to the customs value and duties are charged on that value. When taking an import quote, do not calculate the landed cost without checking the surveillance unit price separately.

EU: what directly affects the exporter

CBAM definitive period — 1 January

The carbon border adjustment mechanism left its transitional period. The obligation sits with the EU importer, but Turkish producers exporting iron and steel, aluminium, cement and fertilisers are asked for installation-level emissions data. Detail and timeline on the CBAM page.

€150 exemption gone, €3 flat duty in — 1 July

The Council agreed on 12 December 2025 to remove the customs duty exemption on consignments under €150 entering the EU and gave final approval on 11 February 2026. Under Council Regulation (EU) 2026/382, a flat duty of €3 applies to each different tariff item in a consignment from 1 July 2026 to 1 July 2028; the permanent solution comes with the EU Customs Data Hub. Turkey has asked for goods covered by the customs union to be exempted; as at this page's last check no outcome had been announced.

Who it affects: e-commerce exporters selling directly to EU consumers and the express and postal channels carrying those parcels. Container and full-truck shipments are outside this measure.

Customs reform — March agreement

The European Parliament and the Council reached agreement on the EU customs reform on 26 March 2026: a single EU Customs Authority and an EU Customs Data Hub where all declarations will be gathered. The data hub is planned to operate for e-commerce on 1 July 2028; the new Union Customs Code is expected to enter into force in autumn 2026. Nothing changes for the exporter today; what changes is that the EU importer will work with new statuses such as the "deemed importer" and "Trust and Check trader".

ICS2 — entry summary declarations on road and rail

The EU's pre-arrival security system ICS2 has required entry summary declarations (ENS) for road and rail carriage since 1 April 2025; member states' timetables for retiring the old system (ICS1) ran into 2026. On road shipments from Turkey to the EU the carrier lodges the ENS; missing data means the consignment waits at the border. The goods description, tariff code and consignee details on the invoice and packing list are used for the ENS too.

Packaging regulation (PPWR) — 12 August

Regulation (EU) 2025/40 applies generally from 12 August 2026: a PFAS ban in food-contact packaging, heavy-metal limits, a declaration of conformity and technical documentation per packaging unit. For a producer outside the EU the obligation runs through the importer or authorised representative placing the product on the EU market; the exporter keeps the packaging composition and its documentation ready. Harmonised labelling was left to 2028–2029.

Deforestation regulation (EUDR) — 30 December

Regulation (EU) 2025/2650 postponed the application of the EUDR once more: 30 December 2026 for large and medium operators, 30 June 2027 for micro and small ones. Scope: cattle, cocoa, coffee, palm oil, rubber, soya, wood and products made from them — furniture and paper included. A Turkish company exporting these goods to the EU will have to supply its EU buyer with production-plot coordinates and supply-chain data for the due diligence statement.

What to do per shipment

  1. Confirm the tariff code in the 2026 schedule. A changed statistical position sends a declaration prepared on the old code back for correction.
  2. On imports, check the surveillance unit price. There are 192 notices; calculate the quote on the surveillance value.
  3. If you export CBAM goods, send your installation emissions data and verification report to your EU buyer before shipment; write into the contract who bears the CBAM cost.
  4. On e-commerce exports to the EU, price in the €3-per-item duty and IOSS registration; follow the outcome of the exemption request.
  5. Document the packaging composition — your importer will ask for the PPWR declaration of conformity.
  6. For goods within EUDR scope, start collecting production-plot data now; 30 December is close.

When it goes wrong

A 2026 declaration on a 2025 tariff code

The old code is used on a product whose statistical position changed; the declaration falls into correction, inspection and delay follow.

Surveillance value left out of the calculation

The import quote is built on the invoice value; when the surveillance unit price is applied at customs, the duty base and total cost rise.

CBAM data requested after shipment

When the EU buyer asks for emissions data for the declaration, the producer is not ready; default values are used and the cost goes to the buyer, then into the price.

The €3 duty not priced in

A per-item duty arises on a small consignment to an EU consumer after 1 July; because the price list is old, the margin erodes or the buyer refuses delivery.

Frequently asked

Does the €3 duty affect container shipments?

No. The temporary flat duty was introduced for small consignments under €150 — largely e-commerce parcels — and is applied through IOSS registration. Commercial container, full-truck and groupage shipments continue to be charged at the normal tariff.

When will the EU customs reform apply?

The March 2026 agreement is a political agreement; the new Union Customs Code is expected to enter into force in autumn 2026, and the Customs Data Hub to open for e-commerce on 1 July 2028. Mandatory use for all transactions comes later. This page will be updated when the final text is published.

Has Turkey started an ETS?

Climate Law No. 7552 was published in the Official Gazette on 9 July 2025 and entered into force, establishing a national emissions trading system; installations in scope were given three years to obtain greenhouse gas emission permits. The CBAM Regulation allows a carbon price actually paid in the country of origin to be deducted; as at this page's last check, no procedure for deducting a price paid in Turkey from CBAM certificates had been put into practice.

Sources

  1. Republic of Türkiye Ministry of Trade — 2026 Import Regime published in the Official Gazette OG 31.12.2025 / 33124; tariff quotas, surveillance and jewellery provisions · ticaret.gov.tr · accessed 5 Sep 2026
  2. Republic of Türkiye Ministry of Trade — Interim amendments to the 2026 Import Regime OG 11.07.2026 / 33307; 18 surveillance notices, PET resin safeguard 120 $/tonne · ticaret.gov.tr · accessed 5 Sep 2026
  3. Tarife Mevzuatı — 2026 Turkish Customs Tariff published OG 30.12.2025 / 33123 (repeated issue), in force 01.01.2026 · tarifemevzuati.com · accessed 5 Sep 2026
  4. European Commission — CBAM definitive regime Start 01.01.2026, 50-tonne threshold, certificate price mechanism · taxation-customs.ec.europa.eu · accessed 5 Sep 2026
  5. Council of the EU — Customs duty on small parcels (agreement 12.12.2025, final approval 11.02.2026) Council Regulation (EU) 2026/382: €3 per item, 01.07.2026–01.07.2028 · consilium.europa.eu · accessed 5 Sep 2026
  6. European Commission — Removal of the €150 exemption (13.11.2025) Political agreement and the 2028 Customs Data Hub timeline · taxation-customs.ec.europa.eu · accessed 5 Sep 2026
  7. Council of the EU — Agreement on the customs reform (26.03.2026) EU Customs Authority and Customs Data Hub · consilium.europa.eu · accessed 5 Sep 2026
  8. Access2Markets — ICS2 extended to rail and road (01.04.2025) Entry summary declaration obligation · trade.ec.europa.eu · accessed 5 Sep 2026
  9. Access2Markets — EUDR application delayed to December 2026 Regulation (EU) 2025/2650; the 30.12.2026 and 30.06.2027 dates · trade.ec.europa.eu · accessed 5 Sep 2026
  10. German Federal Ministry for the Environment — Packaging and Packaging Waste Regulation (PPWR) Regulation (EU) 2025/40; in force 11.02.2025, generally applicable 12.08.2026 · bundesumweltministerium.de · accessed 5 Sep 2026
  11. Official Gazette of Türkiye — Climate Law No. 7552 (09.07.2025 / 32951) Establishment of the national ETS · resmigazete.gov.tr · accessed 5 Sep 2026

This page is for information only and is not legal or customs advice. Legislation changes; the binding text of every item is in the Turkish Official Gazette and the EU Official Journal. Confirm the current text with your customs broker before acting. Rules whose date of entry into force cannot be verified are not written on this page.

Change log

  1. Tracker added: CBRT customs-value exchange rate (pulled at build time with bulletin date and number), quarterly CBAM price, 15 rate/threshold rows for Turkey and the EU, upcoming dates. The export-proceeds sale requirement was verified from the Circular text as 35%, against the "5%" given by secondary summaries.
  2. Page published. Turkish items verified against Ministry of Trade announcements and Official Gazette numbers, EU items against Commission and Council sources. The outcome of Turkey's request for exemption from the €3 duty is pending.