Import duty calculation in Türkiye: the tax order Each tax is built on top of the last.

Customs value: what the duty is charged on

The customs value of imported goods is the price actually paid or payable when they are sold for export to Türkiye, adjusted under articles 27 and 28 (Customs Law art. 24/1). In practice it is the invoice price brought up to CIF level: for goods bought FOB or EXW, freight and insurance are added; for goods bought CIF they are already in the price. Who carries which cost under each Incoterm is set out in the Incoterms cost allocation table.

The value is declared in Turkish lira. Foreign currency on the invoice is converted at the TCMB selling rate in force on the date the customs debt is incurred (art. 30); for release for free circulation the debt is incurred on the date the customs declaration is registered (art. 181/1). The rate on the invoice date is not used.

Order of calculation

Customs duties are calculated under the tariff in force on the date the customs debt is incurred (art. 15/1). The layers are built in this order:

1. Customs value (TRY): the sale price plus the article 27 additions.
2. Customs duty: value × the rate in the Import Regime Decision annex lists, on the line for the HS code and in the column for the country of origin (Decision art. 9/1). Goods shown in the lists also carry an additional financial obligation, called the mass housing fund in the text (art. 9/1, 9/4, 10).
3. Additional customs duty (İGV): if the goods are in the tables annexed to the İGV Decision, the rate is taken from the column for the country of origin (PD 3351 art. 2/1). İGV is collected separately from customs duty but follows the same procedural rules (art. 2/4–5).
4. Anti-dumping duty, safeguard measure: added as a separate layer if the goods and origin fall under a measure communiqué.
5. Special consumption tax (ÖTV): only for goods in the lists annexed to the ÖTV Law. For goods in lists (II), (III) schedule (A) and (IV), the base is made up of the VAT base elements, excluding the ÖTV itself (ÖTV Law art. 11/3); in list (I) the tax is a fixed amount per unit (art. 11/1).
6. Stamp duty: a fixed amount per declaration filed with customs; TRY 1,605.80 in 2026 (Stamp Duty Law No. 488, table (1) IV-2-c).
7. VAT: base = customs value + every tax, levy, fee and charge paid on importation + other untaxed costs incurred up to registration of the declaration, including price and exchange differences (VAT Law art. 21). The rate is set by presidential decision according to the type of goods (art. 28).

That is why VAT comes last: customs duty, İGV, ÖTV and stamp duty all go into its base. The Revenue Administration also counts storage charges paid in a customs warehouse up to registration, on which no VAT was charged (VAT General Implementation Communiqué III/A-2). Warehouse time limits are on the customs warehousing page.

Worked example

The figures below are round example values chosen to show the order of the calculation. The rates are not the current rate for any product; for the rate on your own goods, see the next section.

Where to find the real rate

1. Fix the HS code. Every rate hangs on the 12-digit Turkish tariff code (GTİP); a wrong code means the wrong tax. Risks and Binding Tariff Information: wrong HS code.
2. Customs duty rate: the line for the code in the Import Regime Decision annex lists (I–VII). List II has separate columns for country groups; countries outside any preferential column are in the «D.Ü.» (other countries) column. If the goods are in list II and also in list V or VI, the lower rate applies (art. 9/1, 9/3).
3. İGV rate: the same code in the tables annexed to the İGV Decision (Annex 1, 2 and 3).
4. Measure communiqués: the anti-dumping, safeguard and surveillance communiqués in force for the product and origin.
5. Search tool: the Ministry of Trade's Tariff Search Engine (TARA) searches by HS code or product name.

The lists are renewed every year and change during the year: the 2026 lists were published in the Official Gazette of 31.12.2025 with PD 10790 and PD 10791, and the İGV Decision changed again on 11.07.2026. A summary of the year's changes is on the 2026 customs changes page. Recalculate your quote against the tariff on the registration day.

How origin, A.TR and EUR.1 change the tax

The customs tariff also covers the rates in the preferential agreements Türkiye is party to and in its unilateral preferences; for goods that meet the conditions, the declarant may ask for the preferential rate. If the conditions are met, the request can be made even after the customs formalities are completed or the goods have been released (Customs Law art. 15/3–4). Preferential rules of origin are set by the agreements (art. 22).

For İGV, an A.TR on its own is not enough. Goods imported with an A.TR movement certificate that are not of EU or Turkish origin pay İGV at the «Other countries» rate in the table. Goods originating in countries within a cross-cumulation system under Türkiye's free trade agreements pay no İGV if preferential origin is proven (PD 3351 art. 2/2). The importer is responsible for declaring the origin correctly (art. 2/7). The difference between the two certificates: A.TR vs EUR.1.

The Decision also lists where İGV does not apply: imports at zero or reduced duty within a tariff quota (art. 4/5) and, since 11.07.2026, any import made under a customs duty exemption (art. 4/6). The combined rate of customs duty and İGV may not exceed the limits in Law No. 474 increased by 50% (art. 2/3).

Separate layers: anti-dumping, safeguards and surveillance

Anti-dumping duty is imposed by a Ministry of Trade communiqué under Law No. 3577. A measure applies to a given HS code and country of origin, sometimes at different amounts for different producers; the amount can also be set per unit, such as US dollars per kilogram (example: the measure in force described in Communiqué No. 2025/45 art. 6). The measure is tied to the country of origin: what counts is where the goods originate, not the country they are shipped from.

For goods under surveillance, if the declared value is below the unit value in the communiqué, the difference is added to the value and the taxes are charged on that value. In the Revenue Administration's example, goods with a CIF price of TRY 4,000,000 are taxed on a surveillance value of TRY 10,000,000.

These three have one more effect on cost: VAT cannot be deducted where it was paid on undocumented amounts arising from surveillance, on duties charged as safeguard measures, on anti-dumping and countervailing duties, or on the amounts they add to the VAT base (PD 7846; VAT General Implementation Communiqué III/C-2.6). For the importer that VAT is a real cost.

Courier and postal parcels

The rules for small parcels arriving by post or express courier are in Decision No. 2009/15481. Since the amendment of 7 January 2026 (PD 10813), the single flat-rate tax for private individuals applies to this case: medicines and food supplements up to EUR 1,500, not of a commercial quantity or nature, sent on the basis of a health institution report or a doctor's prescription. The rate is 30% if they come directly from EU countries and 60% from other countries; for goods in list (IV) of the ÖTV Law, 20% is added to these rates (art. 62/1). Books and printed matter for personal use are taxed at 0% (art. 62/2). The same rates apply to non-commercial goods up to EUR 22 sent to a legal entity (art. 62/3). Gross weight may not exceed 30 kilograms (art. 62/5).

Other goods sent to a private individual that are not of a commercial quantity or nature and are worth no more than EUR 1,500 are declared under the normal procedure; the postal administration or the express courier can act as indirect representative. The EUR 30 lower limit in that point was removed by the same amendment (art. 126/1(b)). Postal and courier charges up to the place of delivery are part of the customs value (Customs Regulation art. 51/4).

A commercial consignment, such as stock goods from China, is outside that scheme: it is declared under the normal procedure and the taxes are calculated in the order on this page. How customs brokerage fees are set: customs broker fee tariff.

When it goes wrong

Freight is not added on an FOB purchase

The tax looks as if it was calculated on the invoice price, but freight and insurance up to the place of entry belong in the value (art. 27/1(e)). A short value means short duty and an assessment later. How each term splits the costs: Incoterms 2020.

The cost is worked out at the invoice-date exchange rate

The conversion rate is the TCMB selling rate on the day of registration (art. 30, art. 181/1). If the rate moves while the goods are at sea, the tax in lira moves too.

İGV is forgotten on Chinese-origin goods arriving with an A.TR

Even if the goods come from the EU with an A.TR, İGV is charged at the «Other countries» rate when their origin is neither the EU nor Türkiye (PD 3351 art. 2/2).

Surveillance or anti-dumping is left out of the cost

A surveillance value or an anti-dumping duty raises the total tax, and the VAT on them cannot be deducted. If the quote is built on the invoice value, the real cost only shows up at customs.