Presidential Decision Amending the Implementation Decision under the Turkish Customs Law

A new Presidential Decision of the Republic of Turkey, published in the Official Gazette of the Republic of Turkey dated 7 January 2026, introduces amendments to the secondary legislation governing the application of certain provisions of the Turkish Customs Law No. 4458, affecting both the substantive taxation regime under Article 62 and the customs declaration framework under Article 126.

These amendments directly affect personal imports into Turkey via postal and express cargo, particularly medicines and food supplements, while also reshaping the treatment of low-value shipments under Turkish customs law.

Key Amendments Introduced by the Decision

Amendment to Article 62(1): Narrowing of Scope and Higher Effective Tax Burden

Article 1 of the new Decision amends Article 62(1) of the existing implementation Decision. Under the revised provision, fixed-rate taxation now applies exclusively to goods meeting all of the following criteria:

• Imported via postal or express cargo,
• Sent to a real person,
• Non-commercial in quantity and nature,
• Based on a medical institution report or a doctor’s prescription,
• With a total value not exceeding EUR 1,500,
• Consisting solely of medicinal products or food supplements.

Applicable Tax Rates under Article 62(1)

• 30 percent if the goods are imported directly from EU countries,
• 60 percent if imported from non-EU countries.

While the nominal rates remain unchanged, the removal of low-value general goods from the scope and the introduction of medical documentation requirements significantly increase the effective tax and compliance burden for the remaining product categories.

Amendment to Article 126(1)(b): Removal of the EUR 30 Threshold

Article 2 of the Decision amends Article 126(1)(b) by removing the phrase “exceeding EUR 30” from the provision.

Practical Meaning

Under the previous wording, the normal customs declaration procedure applied only to goods exceeding EUR 30 in value. With the removal of this phrase, the lower value threshold has been completely abolished.

As a result, non-commercial goods of any value, provided they fall within the scope of Article 126, may now be subject to the normal customs declaration procedure. This change is particularly relevant for:

• Low-value express shipments,
• Cross-border e-commerce transactions,
• Repeated small-volume personal imports.

Entry into Force

According to Article 3, the Decision will enter into force 30 days after its publication date. This provides a limited transition period for individuals, foreign suppliers, and logistics operators to adjust their customs and compliance practices.

Commercial and Compliance Impact

From a commercial and legal perspective, the Decision is expected to:

• Narrow the scope of simplified taxation regimes under Article 62,
• Expand the scope of goods subject to normal customs declaration procedures under Article 126 due to the abolition of the EUR 30 threshold,
• Tighten customs controls on postal and express cargo imports,
• Increase compliance risks for logistics operators, marketplaces, and intermediaries.

This document is prepared for informational purposes based on the Official Gazette dated 07.01.2026. It does not constitute legal advice.