Customs broker fees Turkey: 2026 minimum tariff The tariff sets the floor, not the whole invoice.

Who sets the tariff

The legal basis is point 10 of provisional article 6 of Customs Law No. 4458: the tariff showing the minimum fees customs brokers charge for their work is set by the customs brokers' associations for each calendar year and put into effect once the administration approves it. The implementing rules are in a 2015 communiqué of the Ministry of Trade; each year a new communiqué replaces its annexes with the new tariff.

The communiqué has two annexes. Annex 1 is the customs brokerage tariff: fees by declaration type and transport mode. Annex 2 covers the determination reports and contracts issued by authorised customs brokers; for example, code AN1 sets 245,960 TL per determination report for a public warehouse (types A and B). The parties update their contracts to the new tariff at the start of each year (art. 4/2).

Items from the 2026 tariff

Annex 1 has six headings: export (İHR), import (İTH), transit (TR), customs warehouse (ANT), special procedures (SB, ÖZ) and consultancy (DAN). Export and import fees are per declaration; extra codes apply when a declaration covers more than one vehicle or more than ten items.

Value bands on imports

On imports, besides the fixed fee there is a calculation based on CIF value (İTH-13). The amount per declaration may not be lower than the fixed fees above. The bands:

• up to 15,000 USD: the fixed amount in the table,
• 15,001–225,000 USD: 3 per thousand on the part above 15,000 USD,
• 225,001–2,000,000 USD: 1 per thousand,
• 2,000,001–10,000,000 USD: 1 per ten thousand,
• above 10,000,000 USD: the parties agree, but not below 3 per hundred thousand of the value.

The calculation uses the CIF statistical value taken as the basis for the tax assessment (art. 5/1-d). If the total brokerage fee under İTH-13 exceeds 78,000 TL, the parties set the amount above it (art. 5/1-ç; the cap was 60,000 TL in 2025). İTH-13 does not apply to precious metals or to goods in chapters 72 (iron and steel), 74 (copper) and 76 (aluminium) of the Turkish Customs Tariff; code İTH-10 has its own CIF bands for them: 8,140 TL up to 500,000 USD and 15,940 TL above 1,500,001 USD.

The customs warehouse declaration (ANT-1) follows the same banded logic; the part of the total fee above 26,000 TL is set by the parties. Warehouse time limits and rules are on the customs warehousing deadlines page.

Discounts and caps

The communiqué allows fees below the tariff only through these discounts (art. 5/1):

• Where work under the "special procedures" heading relates to exports, the fee may be halved.
• For exports by sectoral foreign trade companies, foreign trade capital companies and holders of authorised economic operator status: 20% (cut from 25% by the 2026 amendment).
• By declaration count, provided the services come from the same brokerage firm: if a firm registered more than 1,000 export declarations in the previous year, 25%, more than 2,500, 35%; on imports, 25% on declarations beyond 2,000 in a calendar year and 35% beyond 2,500. Separate thresholds and rates are written for the certified firms above.

Where one declaration covers more than one procedure, the higher fee in the tariff applies. The extra vehicle fees under İHR-8, İTH-14 and ANT-3 apply up to ten vehicles; beyond that, the parties set the fee. Services not in the tariff are priced by agreement between the parties.

Working below the tariff

Under the communiqué, the broker who works below the tariff and the obligor, meaning the firm receiving the service, are each subject, per declaration, to the irregularity fine under article 241(1) of the Customs Law; disciplinary rules are reserved (art. 5/1-g). The customs brokers' associations must take measures to enforce the tariff and report breaches to the Ministry.

In a decision of 26 March 2026 (E. 2025/269, K. 2026/72), the Constitutional Court annulled the wording in article 241(1) that penalised breaches of secondary regulations issued under the Law; the decision was published in the Official Gazette on 2 June 2026. The provision is still in the communiqué's text. How this fine will be applied after the decision is for legislation and the courts to settle; this page draws no conclusion.

What the tariff does not cover

The tariff shows only the fee a customs broker charges for their own work (art. 3/1-a). The other costs of the same shipment come from other parties, on other invoices:

• Document costs: the obligor pays for printed or electronic documents such as the declaration, movement certificates, certificates of origin and analysis forms (art. 5/1-f). The difference between the movement certificates is on the A.TR or EUR.1 page.
• Port and terminal charges, freight and surcharges: which party each line comes from is on the ocean freight cost items page.
• Demurrage, detention and storage: three separate clocks; see demurrage, detention and storage.
• Delivery order: the release instruction issued on import so that a container can be collected from the agent; see the delivery order explained.
• Customs duties: paid to the customs administration, not a brokerage fee; the method is on the import duty calculation page.

How to read a broker's invoice

Under the communiqué, the fee is collected, never below the tariff, against an invoice or a self-employment receipt issued in the customer's name (art. 5/1-e). When checking an invoice against the tariff, work in this order:

1. Declaration type and mode: definitive export, temporary export or import; road, air or sea. The base fee depends on it.
2. Number of vehicles: İHR-8 or İTH-14 for each second and further truck or container.
3. Number of items: a fee per item from the eleventh item on (İHR-9, İTH-15). The consequences of a classification error are on the wrong HS code page.
4. CIF band on imports: if the İTH-13 calculation is higher than the fixed fee, it applies.
5. Additional procedures: each procedure such as DTS, TSE, veterinary or analysis (ÖZ-4) and each certificate of origin or movement certificate (ÖZ-5) is a separate line.
6. Service fee versus amounts paid on your behalf: the brokerage fee carries VAT; document costs and other parties' invoices are separate items.

The full list of documents behind an export declaration is on the export documents page. At Edolines, customs brokerage is handled in-house; the scope is described on the services page.