Importing into Türkiye: GTİP, İGV, KDV and Inspections

GTİP: the Turkish tariff code

Türkiye classifies goods with the 12-digit GTİP (Gümrük Tarife İstatistik Pozisyonu) of the Turkish Customs Tariff Schedule. Digits 1 to 6 are the HS, digits 7 and 8 follow the EU Combined Nomenclature, and digits 9 to 12 are national subdivisions used for duty rates, measures and statistics.

Because of the EU–Türkiye customs union (Decision 1/95), Türkiye applies the EU Common Customs Tariff to industrial goods from third countries. Agricultural rates are set nationally and are often high.

The Import Regime Decision and country groups

Duty rates are set each year by the Presidential Decision on the Import Regime (İthalat Rejimi Kararı, İRK), published in the Official Gazette at the end of December, with annexes listing rates by GTİP and by country group. The rates are statutory rates under Law No. 474. The 2026 regime came into force on 1 January 2026 and has been amended during the year, for example on 11 July 2026 and 26 August 2026.

The annex columns distinguish broadly between the EU and EFTA, free trade agreement partners, preference-receiving developing and least developed countries, and all other countries (third countries). The rate you pay depends on the column of the goods' origin and on a valid proof of origin or A.TR.

Additional duties: İGV and EMY

On top of the customs duty, Türkiye applies additional customs duties (ilave gümrük vergisi, İGV) to many products from countries outside the EU, EFTA and its FTA partners. They are set by a separate Presidential Decision, renewed for 2026 by the decision published on 31 December 2025, which lists thousands of tariff lines with rates of up to 48%.

Some goods also bear an additional financial obligation (ek mali yükümlülük, EMY), defined per GTİP and origin group. İGV and EMY can be avoided only if the goods qualify for the exempt group with a proper proof (A.TR, EUR.1, EUR-MED or origin declaration) or fall under a specific exemption such as inward processing.

KDV, ÖTV and other charges

Import VAT (KDV) is charged at 20% standard rate, with reduced rates of 10% and 1% for listed goods. The base is the customs value plus customs duty, İGV, EMY and other duties and charges paid at import, plus costs incurred until the goods reach their destination if they are included in the declaration (Law No. 3065, Article 21).

Special consumption tax (ÖTV) applies to vehicles, fuel, alcohol, tobacco, mobile phones and some durable and luxury goods, at rates in the lists of Law No. 4760. Stamp duty and service fees apply to the declaration. Anti-dumping and safeguard duties, where they exist, are added as well and increase the KDV base.

Surveillance, safety checks and licences

Surveillance (gözetim)

For listed GTİPs, the Ministry of Trade requires a surveillance document before import when the unit customs value is below a reference value, or for all imports of the product. The communiqués are updated by the Ministry; in July 2026 surveillance communiqués for 18 product groups were updated. Without the document the goods cannot be declared.

TAREKS and product safety inspections

Many consumer and industrial goods (toys, textiles for labelling, electrical equipment, machinery, construction products, personal protective equipment, cosmetics and others) are subject to product safety and inspection (ürün güvenliği ve denetimi, ÜGD) at import under Law No. 7223. The importer files an application in TAREKS, the Ministry's risk-based system; the result can be a documentary check, a physical inspection, testing or release. The customs declaration cannot be closed until TAREKS gives a positive result.

Licences and other approvals

Some goods need permits from other authorities: food, feed and plant products (Ministry of Agriculture), medicines and medical devices (TİTCK), telecom equipment (BTK), chemicals, used goods and waste. Check the GTİP's notes in the tariff and the İRK annexes before shipment.

Proof of origin and the A.TR

For industrial goods in free circulation in the EU, an A.TR gives duty-free import and removes İGV, because the customs union applies to free circulation, not origin. For agricultural products and coal and steel products from the EU, and for goods from FTA partners (such as the UK, EFTA, Korea, Malaysia and many others), a EUR.1, EUR-MED or origin declaration is needed.

Without a valid document, the goods fall into the third-country column and can pay both the full duty and the İGV.

The customs declaration flow

Commercial imports are normally declared by a licensed customs broker (gümrük müşaviri) acting as direct or indirect representative. The process:

• Before shipment: classify the goods, check İRK, İGV, surveillance, TAREKS and licence requirements, and obtain the proof of origin.
• Arrival: the carrier files the summary declaration and the goods go to temporary storage.
• Declaration: the broker files the electronic import declaration in the customs system (BİLGE) with the commercial invoice, transport document, origin proof and approvals.
• Risk channel: green (release), yellow (document check), red (physical inspection) or blue (post-clearance check for authorised operators).
• Payment: duties and taxes are paid or secured, then the goods are released.
• Afterwards: keep the records; post-clearance controls can reach back years.

Low-value parcels in 2026

Presidential Decision No. 10813, published in the Official Gazette of 7 January 2026 and in force from 6 February 2026, removed the €30 threshold from the postal and express cargo rules in the decision implementing the Customs Law. As a result, the simplified duty-free channel for small consumer parcels has ended; e-commerce goods now pay duties and taxes from the first euro. Flat-rate taxation of 30% (from the EU) or 60% (from other countries) remains for medicines and food supplements up to €1,500 sent on prescription.

Worked example: an industrial pump from Germany

A Turkish manufacturer imports a centrifugal pump made in Germany, HS 8413 70. Customs value CIF Istanbul: €50,000. The goods are in free circulation in the EU and the exporter issues an A.TR.

Customs duty: 0% under the customs union. İGV: none, because the goods come from the EU with an A.TR.

KDV base: €50,000 plus transport to the importer's plant included in the declaration, say €600 = €50,600. KDV at 20% = €10,120, normally deductible for the importer.

Same pump from a Chinese factory: the third-country customs duty follows the Common Customs Tariff for HS 8413 70 (1.7% in the EU tariff today) = €850, plus any İGV listed for the GTİP in the 2026 İGV decision, and KDV at 20% on the higher base. Always check the 12-digit GTİP on the Tarifbase Türkiye page and the current decision before calculating.

Checklist

• 12-digit GTİP confirmed in the current Turkish Customs Tariff.
• Customs duty column, İGV and EMY checked for the actual origin.
• A.TR, EUR.1, EUR-MED or origin declaration obtained before arrival.
• Surveillance document, TAREKS result and licences secured.
• KDV and ÖTV rates checked; anti-dumping communiqués searched by GTİP and origin.
• Customs broker briefed with all documents.