Micro-export from Türkiye: 600 kg and 30,000 euros 600 kilos, 30,000 euros. Do not plan with the old figures.
In Türkiye, micro-export means exporting goods sent by post or express cargo. If a shipment does not exceed 600 kilograms gross and 30,000 euros, the cargo company files the declaration on a simplified customs declaration; the trade still calls this document by its old name, ETGB. On 3 January 2026 the limit doubled from 300 kilograms and 15,000 euros, and many sources online still quote the old figures. Exports made this way need no exporters' association approval, and the VAT exemption is documented with this declaration.
The limit: 600 kg and 30,000 euros
The framework for exporting by post and express cargo is article 126 of the Decision implementing the Turkish Customs Law: the postal administration and the express cargo companies authorised by the Ministry of Trade carry out the customs formalities for these goods as indirect representatives. The limit itself is set by paragraph 7 of article 10 of the Postal and Express Cargo Communiqué.
| Period | Gross weight | Value | Basis |
|---|---|---|---|
| Until 3 January 2026 | 300 kg | 15,000 euros | Communiqué (Serial No: 1) art. 10/7, original text |
| Since 3 January 2026 | 600 kg | 30,000 euros | Communiqué (Serial No: 5) art. 2, Official Gazette 03.01.2026 / 33126; in force on publication |
Both limits apply together: the shipment must stay under the limit in weight and in value. Under the Ministry's Circular 2022/9, the cargo fee is not counted when checking whether the value is within the limit, and shipments sent on the same day by the same sender to the same consignee are treated as one. The circular was written before the 2026 amendment, so the limit figures in it are no longer valid.
Who declares, and how
The declaration is filed not by the exporter but by an operator authorised by the Ministry: an express cargo company or the postal administration. The operator represents the sender without any further formality and no power of attorney is required; signing the delivery document for the shipment counts as accepting that this authority is used on your behalf (Communiqué art. 7/3).
- No exporters' association approval is required (art. 18/2). On a standard export declaration the goods cannot leave until the association approval code is verified; that step does not exist here.
- HS code: the commodity code field of the declaration must carry at least a six-digit tariff subheading (art. 10/5; since 1 July 2025).
- Timing: for shipments not subject to incentives, subsidies, cash refunds or identity checks, the declaration can be filed until the means of transport leaves the customs office of departure, and it can be corrected within the following 24 hours (art. 10/6).
VAT exemption and refund
Export deliveries by post and express cargo are documented with this declaration, issued in the cargo company's name, carrying the details of the taxpayer who sends the goods and approved electronically by customs. In a VAT refund application, this declaration is submitted in place of the standard customs declaration (VAT General Implementation Communiqué II/A-1.1.2 and II/A-1.1.4.1).
The Ministry's Circular 2022/9 adds two details: if a VAT refund will be claimed, the commodity code field of the relevant item must carry a 12-digit HS code; and declarations filed with the "TSPA_HAR" exemption code, used for goods not subject to incentives or refunds, cannot be used for a VAT refund. Give the cargo company both pieces of information when you hand over the shipment.
Consignment and returned goods
Since 6 November 2025, consignment exports can also be made on this declaration within the same limits, using the exemption and procedure code set by the Ministry and attaching a proforma invoice (Communiqué art. 10/17). The final sale must take place within one year of the export date, and this period cannot be extended (art. 10/18). Goods that are not sold are brought back under the customs legislation (art. 10/19).
If goods exported this way come back in whole or in part, they are processed within the same weight and value limits. To be released for free circulation free of duty, a document showing that the rights and benefits obtained through the export have been repaid is required; if a VAT or special consumption tax exemption or refund was used because of the export, those taxes are collected (art. 13/1–2).
Export proceeds and the bank
The Central Bank of the Republic of Türkiye (TCMB) Export Circular defines micro-export as the export of goods covered by article 126 of the Decision (art. 3/1-h) and lists it among the transactions in which the exporter is free to dispose of the proceeds (art. 22/1). The text does not make clear whether the 5,000 US dollar limit in the same sentence also applies to micro-export; confirm how the proceeds are to be brought into Türkiye and accepted with your bank.
When it goes wrong
The shipment is split to fit the old limit
300 kg and 15,000 euros have not applied since 3 January 2026. A shipment planned with the old figures is split for no reason or pushed onto a standard export declaration.
Several shipments go out on the same day to stay under the limit
Under the circular, shipments sent on the same day by the same sender to the same consignee are treated as one, and their quantities and values are added together. Splitting does not keep you under the limit.
The VAT refund is rejected
If the declaration has no 12-digit HS code, or the shipment was declared with the "TSPA_HAR" code, that declaration cannot be used in the refund file. This is hard to fix afterwards; say so before handing the shipment to the cargo company.
The consignment period is assumed to be extendable
Unlike standard consignment exports, the one-year period for the final sale on this route cannot be extended (art. 10/18). Plan the return of goods that will not sell from the start.
Frequently asked
Are ETGB and the simplified customs declaration the same thing?
Yes, they are two names for the same document. The Communiqué calls it a "simplified customs declaration" (art. 3/1-b); the VAT General Implementation Communiqué and the trade still use the name "electronic commerce customs declaration (ETGB)".
Do I need to be a member of an exporters' association for micro-export?
Exports made this way need no exporters' association approval (Communiqué art. 18/2). Other obligations tied to association membership are outside the scope of this page; ask your association about your own case.
Does the cargo fee count towards the 30,000 euro limit?
No. Under the Ministry's Circular 2022/9, the cargo fee is not taken into account when checking whether the value is within the limit. The value is taken from the invoice, the sales receipt or the payment document.
What happens to a shipment over 600 kilograms?
If the weight or value limit is exceeded, the shipment falls outside this scope and is processed on a standard export declaration under the general rules. In that case exporters' association approval is also required.
Sources
- Communiqué on Customs Procedures for Goods Carried by Post and Express Cargo (Serial No: 1), Official Gazette 22.04.2022 / 31817 Current text; articles relied on: art. 3/1-b (definition), art. 7/3 (indirect representation, no power of attorney), art. 10/5–7 (HS code, timing of the declaration, 600 kg and 30,000 euros), art. 10/17–20 (consignment), art. 13/1–2 (returned goods), art. 18/2 (no association approval) · mevzuat.gov.tr · accessed 29 Sep 2026
- Official Gazette 03.01.2026 / 33126 — Communiqué (Serial No: 5) In art. 10/7, "300 kilograms" replaced by "600 kilograms" and "15000 euros" by "30,000 euros"; in force on the date of publication · resmigazete.gov.tr · accessed 29 Sep 2026
- Decision on the Implementation of Certain Articles of Customs Law No. 4458 (2009/15481), art. 126 Authorisation of the postal administration and express cargo companies as indirect representatives for goods sent by post and express cargo · mevzuat.gov.tr (PDF) · accessed 29 Sep 2026
- VAT General Implementation Communiqué, II/A-1.1.2 and II/A-1.1.4.1 Exports by post and express cargo documented with the electronic commerce customs declaration; refund documents · mevzuat.gov.tr · accessed 29 Sep 2026
- Ministry of Trade of Türkiye — Postal and Express Cargo Transport, Customs Procedures (Circular 2022/9, 29.04.2022) Cargo fee not counted towards the limit, shipments on the same day by the same sender to the same consignee assessed together (II), 12-digit HS code and the "TSPA_HAR" code for VAT refunds (I/3.3). The limit figures in the circular predate the 2026 amendment · ticaret.gov.tr (PDF) · accessed 29 Sep 2026
- Central Bank of the Republic of Türkiye — Export Circular art. 3/1-h (definition of micro-export), art. 22/1 (transactions in which the proceeds may be freely disposed of) · tcmb.gov.tr (PDF) · accessed 29 Sep 2026
This page is for information only. It is not legal, tax or customs brokerage advice. The Communiqué, Decision and circular texts were read directly and article numbers are given. Circular 2022/9 was published before the 2026 change to the limit, so only its rules that contain no limit figures are cited. For VAT refunds and bringing the proceeds into Türkiye, consult your accountant and your bank.
Change log
- Page published. The limit, declaration and consignment rules were written from the current text of the Postal and Express Cargo Communiqué on mevzuat.gov.tr and the Official Gazette of 03.01.2026; VAT documentation from the VAT General Implementation Communiqué; export proceeds from the TCMB Export Circular, all read directly.