The main trade tools
| Tool | What it does |
|---|---|
| EU customs union | Duty-free trade in industrial goods with the EU using the A.TR movement certificate; Türkiye applies the EU's common external tariff to third countries |
| Free trade agreements | Reduced or zero duties with partner countries, using EUR.1 or origin declarations |
| Free zones | Areas outside the customs territory: duty-free storage and manufacturing, tax advantages for qualifying activities |
| Inward processing regime | Import raw materials duty- and VAT-free if the finished goods are exported |
| Authorised economic operator | Simplified and faster customs procedures for trusted traders |
Importing into Türkiye
Customs duty under the tariff, reduced or zero for EU and FTA-origin goods.
Additional customs duties on certain products from outside the EU and FTA partners.
Import VAT at the applicable rate (generally 20%), usually deductible for VAT-registered businesses.
Special consumption tax on fuels, vehicles, tobacco, alcohol and some luxury goods.
KKDF may apply to imports financed on deferred payment terms.
Product rules: conformity, labelling and registration for regulated goods.
Exporting from Türkiye
VAT exemption on exports, with a refund of input VAT.
5-point corporate tax reduction on export income.
Exporters' associations: exporters generally register with the relevant association.
State support from the Ministry of Trade for fairs, market research, branding and overseas offices.
Practical tips
Classify your products correctly (HS codes) before you price.
Check origin rules; not every product assembled in Türkiye qualifies for EU or FTA preferences.
Work with a licensed customs broker; the importer of record remains responsible for the declaration.
Importing or exporting?
Our Tax Advisory team reviews your customs regime, VAT position and export incentives.
This page provides general information and is not legal or tax advice. Every situation is different; talk to us before you act.