Customs Valuation
"How is customs value determined for imported goods in Turkey?"
Quick Answer
In Turkey, customs valuation is governed primarily by Turkish Customs Law No. 4458 and secondary legislation, applying WTO customs valuation principles. The default method is transaction value.
Scope and Legal Distinctions
Customs value is assessed under the statutory valuation methods, starting with transaction value where its conditions are met. The invoice total may need adjustments for specified costs or payments.
What to Check in Practice
Review freight, insurance, assists, royalties, related-party pricing and other adjustments; keep evidence supporting the declared method and amount.
Sources & Authorities
Statutory framework and official guidance for this definition.
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