How import duties are calculated in Türkiye
The building blocks of a Turkish import bill: customs value, customs duty, origin-dependent additional duties, other charges and VAT, and the order in which they are applied.
4 min read
For information only. This content is for general information and is not a customs declaration or professional advice. For a specific shipment, consult a licensed Turkish customs broker.
It starts with the customs value
Most Turkish import charges are percentages of a base amount, and the first base is the customs value. In the usual case it is the price paid for the goods, adjusted under the WTO valuation rules and brought to the Turkish border: freight and insurance up to the point of entry are included.
This is why the Incoterm you agree with your buyer matters. If you sell ex works or FOB, your buyer has to add the transport and insurance costs before customs applies any rate. The value is converted into Turkish lira at the exchange rate that applies on the date of the declaration.
The layers of the bill
A Turkish import can attract several separate charges. Not every product carries all of them; the tariff code and the country of origin decide which ones apply.
| Charge | What it depends on |
|---|---|
| Customs duty | The tariff code; reduced or zero for goods that qualify for a preferential regime. |
| Additional customs duty | The tariff code and the country of origin; set by separate presidential decisions. |
| Trade-defence duties | Anti-dumping, countervailing or safeguard measures on specific products, often from specific origins or producers. |
| Other funds and fees | For example a fund levy on certain imports financed on credit or deferred payment. |
| Special consumption tax (ÖTV) | Applies only to listed goods such as vehicles, fuels, tobacco and some consumer products. |
| Value added tax (KDV) | Charged on almost all imports at the rate for the product. |
Why the order matters
The charges are not simply added up as percentages of the invoice. Each layer uses a base that can include the layers before it. VAT in particular is calculated on a base that includes the customs value together with the duties and other charges collected at import, so a higher customs duty also raises the VAT due.
Duties may also be specific rather than ad valorem, for example an amount per kilogram or per unit, and some measures set a minimum amount. A reliable estimate therefore needs the exact code, the origin, the customs value, the quantity and the date of import.
What it means for suppliers
- Proof of origin can remove or reduce several layers at once; issue it correctly and on time.
- Accurate invoices showing price, Incoterm, freight and insurance help your buyer declare the right value.
- Rates and measures change; check the code close to the shipment date rather than relying on last year's figures.
ithal360 shows each charge for a tariff code with its effective date and legal basis, and the calculator combines code, origin, value and date into a full breakdown.
Check it on ithal360
Sources
Home pages of the official Turkish institutions. Refer to these sources for the current and binding texts (mostly in Turkish).
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