What changed in customs and trade in 2026 What changed in 2026.

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.

Timeline in one table

Türkiye: 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 wire rod 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. The duty applies whatever the VAT scheme (IOSS, special arrangements or standard import VAT) and on H1, H6 and H7 declarations alike. The Commission's guidance of 8 June 2026 excludes goods that benefit from preferential trade agreements or customs union measures, provided the VAT has not been collected through IOSS and the goods are declared on an H1 declaration. For goods from Türkiye, customs union treatment is claimed with an A.TR; the Commission has published the features of the electronic A.TR issued in Türkiye for low-value e-commerce consignments, accepted under Customs Cooperation Committee Decision No 1/2025.

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 — published in September

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 Council approved the text on 3 September and Parliament adopted it on 16 September; the new Union Customs Code was published in the Official Journal on 19 September 2026 as Regulation (EU) 2026/2108. The Regulation entered into force on 20 September 2026; most of its provisions apply from 21 September 2027 (Art. 287). The Union handling fee is now fixed at €2 per item for every item sold to EU customers in distance sales: Commission Delegated Regulation (EU) 2026/2152 was published in the Official Journal on 22 October 2026, and the fee applies from 1 November 2026. Unlike the €3 duty it is not temporary, it applies regardless of the €150 value, and it is charged even where the €3 duty is avoided through customs-union treatment (A.TR, declared in H1 with VAT not collected via IOSS). According to the Commission's guidance, H1, H6 and H7 declarations carry TARIC document code Y126 from 1 November 2026. The data hub becomes mandatory for e-commerce on 1 July 2028; other businesses can use it voluntarily from 1 March 2031, and it becomes mandatory for all on 1 March 2034. 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

Entry summary declarations (ENS) were already required for road and rail; what changed on 1 April 2025 was that these two modes began moving to ICS2, the EU's new pre-arrival security system. The last of the temporary permissions some member states had to keep using the old system (ICS1) ended on 31 May 2026: since 1 June 2026 every mode of transport needs a valid ENS, lodged either directly in ICS2 or, in some member states, through the combined NCTS Phase 6 transit declaration. On road shipments from Türkiye 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. Commission Delegated Regulation (EU) 2026/2102 (Official Journal 17.09.2026, in force 18.09.2026) changed this list: raw cattle hides and tanned leather, retreaded and used tyres (new tread rubber excepted) and soya for sowing left the scope, while coffee extracts, certain chemicals made from palm oil, soaps and frozen bovine tongues come in from 30 December 2027. 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 on consignments up to €150 and, from 1 November 2026, the €2 handling fee on every distance-sale item whatever its value; escaping the €3 duty with an A.TR does not remove the handling fee. If you claim customs union treatment, check with your buyer's declarant that the conditions for the exclusion are met: an H1 declaration, VAT not collected through IOSS, an A.TR.
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. Check whether your product is still listed in Annex I as amended on 17.09.2026.