Importing goods into Turkey is not simply a logistics exercise. Before a shipment can enter the Turkish market, the importer may need to resolve tariff classification, customs valuation, origin, product safety, import licensing, trade policy measures, additional customs duties and sector-specific regulatory requirements.
Turkish Trade Lawyers advises foreign companies, importers, exporters, manufacturers, distributors and investors on the legal and regulatory side of moving goods into, out of and through Turkey.
Turkish Trade Lawyers is a Turkish business law firm advising foreign and domestic companies on international trade, import regulation and customs law in Turkey, including release for free circulation, GTIP classification, customs valuation, origin, TAREKS, import permits, customs duties, trade defence measures and customs disputes.
Legal Support Throughout the Import Lifecycle
Our international trade and customs practice is designed around one practical objective: identifying the legal requirements, cost exposures and customs risks before they interrupt the shipment.
Whether you are planning your first import into Turkey, bringing a new product category to market, facing a customs hold or challenging an additional tax or penalty, our lawyers provide legal support throughout the import and customs lifecycle.
Our Customs Legal Support Process
From Product Review to Customs Dispute
A structured legal workstream for imports into Turkey
1Step 1Product and Supply Chain Review
We obtain the product description, technical documentation, origin, supplier information, commercial invoice structure and planned route into Turkey.
2Step 2Customs and Import Regulation Mapping
We identify the relevant GTIP, import regime, customs duty exposure, trade-policy measures, permits, product controls and documentation.
3Step 3Risk and Cost Analysis
We identify legal issues that may delay customs clearance or materially change the expected landed cost.
4Step 4Pre-Import Action Plan
We provide the importer with the steps that should be completed before shipment and the documentation that should be ready before customs entry.
5Step 5Customs Broker and Stakeholder Coordination
Where required, we coordinate legal issues with the appointed customs broker, logistics company, supplier, testing body or regulatory authority.
6Step 6Clearance Issue Resolution
If an issue arises at customs, we analyse the legal basis and prepare the required response, application or objection.
7Step 7Dispute and Litigation
Where the matter cannot be resolved administratively, we represent the client through the appropriate customs objection, settlement and litigation procedures.
Customs and Import Legal Services in Turkey
We advise clients from the pre-import planning stage through customs clearance, post-clearance controls and customs disputes.
Our services include:
1. Release for Free Circulation and “Nationalisation” of Goods in Turkey
For imported goods to enter the Turkish market as goods in free circulation, the applicable trade policy measures and import formalities must be completed and legally due import taxes must be paid.
In Turkish commercial practice, this process is also frequently referred to as the “nationalisation” or “millileştirme” of imported goods.
We advise on the legal requirements for release for free circulation, including:
identifying the customs and import regime applicable to the goods;
reviewing whether the goods may be freely imported into Turkey;
determining the documents, approvals and permits required before customs entry;
reviewing tariff classification, origin and customs value;
identifying customs duty, additional customs duty and other import-related fiscal exposure;
analysing whether surveillance, safeguard, anti-dumping or other trade policy measures apply;
reviewing product safety and technical compliance requirements;
coordinating the legal requirements of the import with the appointed customs broker;
resolving legal issues that arise while the goods are awaiting customs clearance; and
advising on alternative customs regimes where immediate release for free circulation is not commercially suitable.
Our role is particularly valuable where the shipment involves a new product, a disputed GTIP, a high customs value, royalties or licence fees, preferential origin, technical product regulation, an additional customs duty or an import restriction.
2. Pre-Import Customs and Market Entry Review
Many customs problems should be solved before the goods leave the country of export.
Turkish Trade Lawyers can conduct a pre-import legal review to determine how a product will be treated when it reaches Turkey.
A typical review may cover:
proposed GTIP / HS classification;
applicable customs duty;
additional customs duty;
VAT and other import-related taxes or charges;
anti-dumping or countervailing measures;
safeguard measures;
surveillance measures;
tariff quotas or quantitative restrictions;
rules of origin;
preferential trade treatment;
A.TR, EUR.1 or other origin / circulation documentation;
TAREKS requirements;
CE marking and technical legislation;
product-specific import permits or approvals;
labelling, documentation and conformity requirements;
specialised customs office requirements;
customs valuation issues;
importer structure and local regulatory responsibilities; and
legal risks that could lead to delay, additional assessment, storage cost or rejection of the shipment.
Deliverable: A written import and customs roadmap showing what must be completed before shipment, what must be presented at customs and which legal risks should be resolved before the goods are placed on the Turkish market.
3. GTIP / HS Code and Customs Tariff Classification
Correct tariff classification is one of the most important elements of importing into Turkey.
Turkey uses a 12-digit Customs Tariff Statistics Position, known as the GTIP. The GTIP may affect not only the customs duty rate but also additional customs duties, product safety controls, import permits, surveillance measures, anti-dumping duties and other trade policy measures.
We assist clients with:
legal review of proposed GTIP classifications;
classification of technically complex or multi-component products;
comparison of alternative tariff positions;
assessment of classification-related duty and regulatory consequences;
review of product descriptions, technical specifications, catalogues and composition;
preparation and legal coordination of Binding Tariff Information applications;
For businesses importing the same product repeatedly, obtaining clarity on classification before commercial-scale imports can materially reduce customs risk.
4. Customs Valuation
The customs value declared in Turkey can directly affect the amount of import taxes payable.
Valuation becomes particularly important where the transaction includes related parties, royalties, licence fees, assists, commissions, discounts, tooling, engineering, transfer pricing adjustments or other payments connected with the imported goods.
We advise on:
transaction value analysis;
additions to and exclusions from customs value;
royalty and licence fee treatment;
related-party imports;
transfer pricing and customs valuation interaction;
assists, moulds, tools and production inputs supplied by the buyer;
freight, insurance and other transport-related costs;
post-import price adjustments;
retrospective customs assessments; and
valuation disputes with customs authorities.
Where necessary, we work alongside the client’s finance, tax, transfer pricing and customs teams to ensure that the legal position is consistent across the transaction.
5. Rules of Origin, A.TR, EUR.1 and Preferential Trade
Origin is not merely the country from which goods are shipped.
Under Turkish customs practice, origin can determine the tariff treatment of goods and the application of trade policy measures including anti-dumping, surveillance, safeguard measures and quantitative restrictions.
We advise on:
preferential and non-preferential origin;
origin documentation;
EUR.1 certificates;
A.TR movement certificates;
free trade agreement eligibility;
supplier declarations and supporting documents;
origin verification;
insufficient processing and substantial transformation issues;
triangular and multi-country supply chains;
origin implications of manufacturing in third countries;
retrospective origin challenges; and
customs disputes involving origin.
Important: An A.TR certificate demonstrates the free-circulation status of qualifying goods in EU–Turkey customs union trade; it is not, by itself, proof of the origin of the goods.
6. TAREKS, Product Safety and Technical Import Compliance
Certain products imported into Turkey are subject to technical regulation, product safety or conformity controls.
TAREKS — the Risk-Based Trade Control System — is used by the Ministry of Trade for risk-based electronic import and export controls covering relevant product groups.
We help companies identify and manage:
whether the product is subject to TAREKS;
applicable Product Safety and Inspection Communiqués;
CE marking requirements;
declarations of conformity;
test reports and technical files;
standards and conformity documentation;
importer obligations;
authorised representative issues where applicable;
labelling and Turkish-language documentation;
sector-specific ministry approvals;
physical inspection or document-control issues;
rejected or incomplete TAREKS applications; and
legal strategy where the goods cannot proceed through the expected conformity route.
This review is particularly important for machinery, electrical and electronic products, industrial equipment, consumer goods, medical or regulated products and other products subject to technical legislation.
7. Import Licences, Permits and Sector-Specific Approvals
Some products cannot be imported into Turkey solely by filing a customs declaration.
Depending on the product, importation may require an approval, control certificate, licence, conformity document, ministry permission or other sector-specific authorisation.
We assist with the legal analysis and coordination of import requirements involving relevant Turkish authorities, including where applicable:
Ministry of Trade;
Ministry of Agriculture and Forestry;
Ministry of Health;
Turkish Medicines and Medical Devices Agency;
Ministry of Environment, Urbanisation and Climate Change;
Energy Market Regulatory Authority;
Information and Communication Technologies Authority;
Turkish Standards Institution; and
other competent product or sector regulators.
Our review focuses on the specific product and GTIP rather than relying on generic import checklists.
8. Customs Duties, Additional Customs Duty and Import Cost Exposure
Before entering Turkey, an importer should know not only the ordinary customs duty but the full regulatory cost profile of the goods.
Depending on the product, origin and trade regime, the import may be affected by:
customs duty;
additional customs duty;
import VAT;
special consumption tax where applicable;
anti-dumping duty;
countervailing duty;
safeguard measures;
additional financial liabilities;
funds or other product-specific charges;
surveillance measures; and
tariff quota rules.
We conduct legal duty mapping to identify which measures may apply and why.
This is especially important because Turkish import measures are regularly amended and the cost of importing a product cannot safely be determined from the HS code used in another country alone.
9. Anti-Dumping, Safeguards, Surveillance and Trade Defence Measures
A product may be commercially viable under the ordinary customs tariff but become significantly more expensive when an anti-dumping measure, safeguard measure, surveillance requirement or additional customs duty applies.
We advise importers, exporters and manufacturers on:
whether an existing trade defence measure applies;
scope of anti-dumping measures;
product and origin coverage;
anti-circumvention risk;
surveillance implementation;
safeguard measures;
additional customs duties;
investigation questionnaires and submissions;
legal strategy during trade defence investigations;
review of supplier and production structures; and
customs disputes arising from the application of trade defence measures.
10. Customs Broker Coordination and Customs Clearance Support
Turkish Trade Lawyers is a law firm, not a customs brokerage company.
Under Turkish customs rules, companies may carry out customs formalities through their own authorised representatives or appoint licensed customs brokers for indirect representation.
Where a client works with a customs broker, we can act as the legal layer of the customs process.
We coordinate with the broker, logistics provider, importer, exporter and technical teams on matters such as:
legal classification strategy;
customs valuation;
origin;
import permits;
TAREKS;
product compliance;
customs authority requests;
additional assessments;
customs holds;
document inconsistencies;
regulatory interpretation; and
objections or litigation.
This structure gives international clients a single legal point of contact while operational customs declarations remain with the appropriately authorised customs professionals.
11. Customs Holds, Delays and Goods Stuck at Customs
A shipment held at customs can quickly create storage, demurrage, supply-chain and customer-delivery costs.
We assist where goods are delayed because of:
disputed GTIP classification;
missing or inconsistent documents;
origin concerns;
customs valuation questions;
TAREKS or product conformity issues;
laboratory analysis;
import permit requirements;
surveillance measures;
suspected anti-dumping exposure;
customs inspection findings;
intellectual property concerns;
administrative investigations; or
disagreement between the importer and customs authority.
Our first priority is to identify the legal reason for the hold and determine the fastest legally sustainable route to resolve it.
12. Customs Warehousing, Temporary Import and Alternative Customs Regimes
Immediate release for free circulation is not always the most efficient customs solution.
Depending on the commercial model, we advise on the use of customs regimes and structures including:
customs warehousing;
temporary importation;
ATA Carnet procedures;
inward processing;
outward processing;
transit;
end-use procedures;
re-export;
return of goods to origin; and
relevant free-zone structures.
For manufacturing and export-oriented businesses, the correct customs regime may significantly affect cash flow, tax exposure and supply-chain flexibility.
13. Inward Processing Regime
The Inward Processing Regime can allow qualifying inputs used in the production of export goods to be imported under customs relief mechanisms, subject to the applicable legal conditions and export commitments.
We assist companies with:
eligibility analysis;
inward processing authorisations and documentation;
customs and trade-policy implications;
guarantee and relief structures;
import / export matching;
compliance with authorisation conditions;
closure issues;
secondary processed products;
amendments and extensions;
customs assessments arising from non-compliance; and
disputes relating to inward processing transactions.
14. Temporary Importation
Businesses may need to bring machinery, equipment, samples, exhibition goods, professional equipment or other goods into Turkey without permanently importing them.
We advise on:
eligibility for temporary importation;
full or partial relief;
guarantee requirements;
permitted use;
time limits;
ATA Carnet use;
extension requests;
transfer or change of use;
re-export requirements; and
conversion from temporary import to definitive import where legally available.
15. Customs Audits, Post-Clearance Controls and Compliance Reviews
Customs risk does not end when the goods leave the port.
Import transactions may later be reviewed by the customs administration, and historical errors in classification, value, origin or trade-policy treatment can create additional tax and penalty exposure.
We advise on:
post-clearance customs controls;
internal customs compliance reviews;
historical import audits;
sample-based review of customs declarations;
GTIP consistency;
origin documentation;
valuation methodology;
use of exemptions and preferential regimes;
voluntary correction strategy where legally appropriate;
responding to information and document requests; and
managing identified customs exposure before it escalates into a dispute.
16. Customs Tax Assessments, Administrative Fines and Penalties
Where customs authorities identify an alleged discrepancy, the importer may face additional customs taxes, administrative fines or other measures.
We provide legal representation in matters involving:
additional tax assessments;
tariff classification differences;
customs valuation differences;
origin disputes;
anti-dumping assessments;
additional customs duty;
incorrect exemption or customs regime allegations;
incomplete declarations;
customs penalties;
seizure-related legal issues where applicable; and
administrative enforcement measures.
Each file is reviewed not only from the declaration itself but also from the commercial contract, invoice structure, technical documents, supply chain and applicable import legislation.
17. Customs Appeals, Settlement and Litigation
Customs decisions can have immediate financial and operational consequences.
Under the Turkish Customs Law, administrative remedies may be available against notified customs taxes, penalties and administrative decisions. Certain customs tax and penalty disputes may also be eligible for customs settlement procedures, subject to the applicable legal conditions and procedural deadlines.
Our customs dispute practice includes:
administrative objections;
customs settlement applications;
legal submissions to customs authorities;
refund or remission applications;
challenges to additional assessments;
challenges to customs penalties;
tax court litigation;
appeals before regional administrative courts;
Council of State proceedings where applicable; and
interim strategy for goods or guarantees affected by the dispute.
Customs deadlines can be short. If your company has received a customs tax, penalty or administrative decision, legal review should begin immediately.
18. Refund and Remission of Customs Duties
Where customs duties were paid even though they were not legally due, or where an assessment should not have been made, Turkish customs legislation provides procedures for refund or remission in qualifying circumstances.
We assist with:
legal review of overpaid customs duties;
refund / remission applications;
correction of customs declarations where available;
supporting evidence;
classification or origin-related refund claims;
valuation-related refund claims; and
disputes following rejection of refund applications.
19. International Trade Contracts and Customs Risk Allocation
Many customs disputes originate in the commercial contract.
We draft and review international trade agreements with customs and regulatory risk in mind, including:
international sale of goods agreements;
distribution agreements;
supply agreements;
manufacturing agreements;
agency agreements;
logistics and warehousing agreements;
customs broker agreements;
Incoterms clauses;
import compliance clauses;
product conformity warranties;
origin warranties;
tariff classification responsibilities;
documentary obligations;
allocation of customs duties and additional charges; and
indemnities for customs or regulatory non-compliance.
For cross-border transactions, the contract should clearly determine who bears the economic risk if customs treatment differs from the parties’ original assumption.
20. Import Compliance for Foreign Companies Entering the Turkish Market
Foreign businesses often approach customs only after selecting a distributor or shipping the first goods.
We recommend the reverse.
Before market entry, we can review:
Who will legally act as importer in Turkey?
What is the correct GTIP?
Is the product freely importable?
Which taxes and trade-policy measures apply?
Does origin create an additional duty or anti-dumping risk?
Is A.TR, EUR.1 or another origin document required?
Is TAREKS applicable?
Which technical or sector-specific approvals are required?
Are the label, conformity documents and technical file suitable for Turkey?
Which customs regime is commercially optimal?
What should the distributor, supplier and logistics contracts say?
What happens if customs challenges the declaration?
This approach turns customs from a last-minute operational issue into a controlled market-entry process.
What to Prepare for a Customs Review
A useful first review starts with the exact product and transaction. If goods have not shipped, collect the product description, technical specifications, proposed GTIP, country of origin, supplier and importer details, commercial invoice or draft contract, and any test reports, licences or conformity documents. A supplier's foreign HS code is useful background but does not settle the Turkish classification.
If goods are held or a tax or penalty decision has arrived, also provide the customs declaration, correspondence from the customs office, the decision or notice with its service date, broker communications and supporting origin or valuation documents. The notice and its date are important because the available response and objection procedure depends on the decision. Our team can then identify the immediate legal question and the documents needed from the broker or technical specialist.
multinational groups importing goods into Turkish subsidiaries;
foreign brands entering the Turkish market;
Turkish importers and distributors;
industrial manufacturers;
automotive and mobility businesses;
machinery and equipment suppliers;
electronics companies;
food and consumer product businesses;
medical and regulated-product companies;
e-commerce and marketplace sellers;
logistics and supply-chain operators;
exporters using inward processing structures; and
investors acquiring Turkish businesses with customs exposure.
When Should You Contact a Customs Lawyer in Turkey?
You should consider legal review before:
shipping a new product to Turkey for the first time;
changing the supplier or country of origin;
using an HS / GTIP classification that has not been independently reviewed;
relying on A.TR or preferential origin treatment;
importing a product subject to TAREKS;
importing goods that may be subject to anti-dumping or additional customs duty;
entering into a new distribution or supply agreement;
changing transfer prices or royalty arrangements;
using temporary import or inward processing;
responding to a customs inspection or audit; or
accepting and paying a customs tax or penalty assessment without reviewing available remedies.
Customs legal advice is usually most valuable before the shipment is exposed to storage cost, demurrage, production delay or an administrative deadline.
Why Turkish Trade Lawyers?
Legal Advice Built Around the Shipment
We do not treat customs as an abstract regulatory subject. We analyse the specific product, documents, contract, origin, value and supply chain.
One Legal Team for Trade, Customs and Commercial Issues
A customs issue may also involve product regulation, contracts, tax, distribution, corporate structure or litigation. Our approach connects these issues rather than reviewing them in isolation.
Support for International Businesses
We work with foreign clients that need clear English-language advice on Turkish rules, responsibilities, risks and next steps.
Pre-Import Risk Prevention
Our objective is not only to defend a customs problem after it arises. Where possible, we structure the import correctly before the goods arrive.
Customs Dispute Capability
When an issue becomes contentious, we can move from advisory work to administrative objection, settlement and litigation without requiring the client to rebuild the file with a new legal team.
Coordination With Customs Brokers and Technical Professionals
Operational customs brokerage, technical conformity work and legal advice are different functions. We coordinate them when a transaction requires more than one specialist.
Customs & Import Checklist
Will your goods clear Turkish customs without costly delays?
Download the checklist and identify the key import, customs and compliance issues before your shipment arrives in Türkiye.
Frequently Asked Questions About Customs and Imports in Turkey
Release for free circulation is the customs regime through which goods entering the Turkish Customs Territory obtain free-circulation status after the applicable trade policy measures and import formalities are completed and legally due import taxes are charged. In Turkish business usage, this is often referred to as the “millileştirme” or nationalisation of imported goods.
The correct structure depends on the transaction and product. Turkish import rules generally require the importer to meet the applicable tax and customs requirements, while certain product groups may impose additional sector-specific importer, authorisation or conformity obligations. Foreign companies should therefore confirm the importer structure before shipping goods.
The Ministry of Trade states that businesses may conduct customs formalities through their own authorised representation or work with a licensed customs broker. Customs brokers may act through indirect representation. Turkish Trade Lawyers provides the legal advice and dispute support surrounding the customs transaction and can coordinate legal issues with the client’s customs broker.
GTIP stands for Gümrük Tarife İstatistik Pozisyonu, Turkey’s 12-digit customs tariff classification code. The first six digits correspond to the Harmonized System structure, while Turkey uses additional digits for national tariff and statistical purposes.
Not necessarily. A foreign supplier’s tariff code is not automatically binding on Turkish customs authorities. The Turkish classification should be reviewed under the Turkish Customs Tariff and applicable classification rules.
Yes. The Ministry of Trade provides a Binding Tariff Information mechanism for the customs classification of goods. A BTI can be particularly useful where a company repeatedly imports a product whose classification is technically complex or commercially significant.
TAREKS is Turkey’s electronic, risk-based system used for certain import and export controls relating to product safety, technical legislation, standards and quality. Whether TAREKS applies depends on the product and the relevant Product Safety and Inspection Communiqué.
No. An A.TR certificate concerns the free-circulation status of qualifying goods in EU–Turkey customs union trade. It is not, by itself, a certificate of origin.
EUR.1 is an origin document used in relevant preferential trade arrangements to evidence preferential origin and support the application of preferential tariff treatment where the applicable agreement and origin rules are satisfied.
The analysis should begin with the correct GTIP, but it should not stop there. The country of origin, customs value, preferential regime, additional customs duty, anti-dumping measures, surveillance, safeguard rules, VAT, special consumption tax where applicable and other product-specific charges may affect the landed cost.
The reason for the hold should first be identified. Common legal issues include tariff classification, customs value, origin, missing permits, TAREKS, laboratory analysis, anti-dumping measures or inconsistencies in customs documentation. Once the legal basis is known, the importer can determine whether to provide additional documentation, amend the customs strategy, seek an administrative decision or challenge the authority’s position.
Yes. Customs clearance does not eliminate the possibility of later customs control or review. Importers should retain the commercial, technical and origin documents supporting their declarations and should address post-clearance requests promptly.
Yes, depending on the nature of the decision and applicable procedure. Turkish Customs Law provides administrative objection mechanisms for certain customs taxes, penalties and administrative decisions. Customs settlement may also be available for qualifying tax and penalty disputes. Procedural deadlines are short, so the decision should be reviewed immediately after notification.
Turkish customs legislation provides refund or remission mechanisms in qualifying circumstances, including situations where customs duties were paid even though they were not legally due. Eligibility, supporting evidence and procedural deadlines should be reviewed case by case.
The Inward Processing Regime is designed for qualifying production and export operations and can allow certain inputs used in exported products to benefit from customs relief mechanisms, subject to the applicable authorisation, guarantee and export conditions.
Potentially, yes. Temporary importation may be available for qualifying goods and purposes, subject to conditions concerning use, identification, duration, guarantees and re-export. ATA Carnet procedures may also be available for eligible goods.
Yes, where the commercial model depends on importing physical goods. The agreement should allocate responsibility for importer status, licences, conformity documentation, tariff classification information, origin documents, customs duties, additional charges, product compliance and customs delays.