How to Calculate Duties and Taxes on Imports to Turkey

How to Calculate Duties and Taxes on Imports to Turkey is a critical compliance step for international trade. Import duties and taxes are determined by the product's classification (HS Code), its customs valuation, and the country of origin. For commercial shipments, the de minimis threshold is effectively €0, requiring formal clearance for most imports. However, a simplified regime for individual e-commerce shipments applies a fixed tax/duty rate for goods valued up to €30. The process is overseen by the Ministry of Trade (Ticaret Bakanlığı) and involves multiple taxes, including VAT and Special Consumption Tax.

Import duties in Turkey are calculated based on the customs value of the goods, which is determined using the Cost, Insurance, and Freight (CIF) method, plus any other charges levied before the goods clear customs. This means the dutiable value includes the cost of the goods, the cost of shipping (freight), and the cost of insurance. The specific duty rate is tied directly to the product's classification under the Turkish Customs Tariff Schedule, which uses an extended HS structure (GTIP) based on the World Customs Organization (WCO) Harmonized System (HS) and the European Union's Combined Nomenclature (CN). Importers must use the correct, typically 12-digit, import tariff code to accurately determine the applicable Customs Duty rate, which can vary significantly based on the product and its country of origin. Trade agreements, such as the EU-Turkey Customs Union, can grant preferential (often zero) duty rates for qualifying industrial goods.

To accurately calculate import tax in Turkey and the total landed cost, importers must first establish the correct customs valuation. The valuation basis is CIF, meaning the total value for customs purposes includes the cost of the goods, insurance, and all transportation costs to the Turkish port or place of entry. New 2025 regulations explicitly confirm that freight costs must be included in the customs value, and a minimum freight cost of €3 may be added if the declared cost is missing or unrealistically low. This is a crucial step in determining how import duty is calculated in Turkey.

Key Import Taxes:

1. Customs Duty: Applied based on the product's 12-digit HS Code (GTIP) and country of origin. Rates are often zero for EU-origin industrial goods under the Customs Union, but can be substantial for third-country imports.
2. Value Added Tax (VAT): The standard VAT rate is generally 20%, though reduced rates of 1% or 8% apply to certain essential goods. VAT is calculated on the sum of the CIF value, the Customs Duty, and any other applicable taxes (like SCT).
3. Special Consumption Tax (SCT): An excise tax levied once on specific product groups, including petroleum products, motor vehicles, alcoholic beverages, tobacco, and luxury goods.
4. Other Fees: Additional charges like the Cultural Fund (0.4% to 2% of CIF value) and Banderol fees (2% to 8% on items like alcohol and tobacco) may also apply.

De Minimis Thresholds and Simplified Regime:

For commercial (B2B) imports, the threshold for formal customs clearance is very low (€22), meaning most business shipments require full customs procedures and payment of all applicable customs duties in Turkey and taxes. For low-value e-commerce shipments to individuals, the simplified regime applies to goods valued up to €30 (or €27 including freight). Below this threshold, a fixed, combined duty/tax rate is applied: 30% for EU-origin goods and 60% for non-EU-origin goods, with an additional 20% SCT for luxury items. This simplified system acts as an import tax calculator Turkey for small parcels, replacing the complex standard calculation.

Turkey's customs landscape includes several special provisions. The EU-Turkey Customs Union allows for duty-free trade of industrial goods, provided they meet the Rules of Origin and are accompanied by an ATR Certificate. However, this exemption only applies to Customs Duty; the standard 20% VAT and other local taxes still apply. The TAREKS (Risk-Based Control System in Foreign Trade) is mandatory for certain regulated products (e.g., electronics, textiles, machinery) to ensure compliance with safety and quality standards before customs clearance. Furthermore, Free Trade Zones (FTZs) offer exemptions from Customs Duty and VAT for goods remaining within the zone, but these goods are subject to full duties and taxes upon entry into the Turkish domestic market.