Customs
How import taxes are calculated
Import tax is not a single line; it is a chain where each base includes the previous one. Knowing the chain means seeing your landed cost before you order.
The calculation chain
The simplified order is as follows; each step's base includes the one before:
| Step | Item | Base |
|---|---|---|
| 1 | Customs value | Goods value + freight and insurance to Türkiye (CIF value) |
| 2 | Customs duty | Customs value × rate (by tariff code and country of origin) |
| 3 | Additional duty / additional financial liability | Product-specific; not on every item |
| 4 | Excise (ÖTV) (if in scope) | Sum of the previous items |
| 5 | VAT | Value + all duties + costs up to clearance |
The VAT rate is 1%, 10% or 20% depending on the product (Presidential Decree No. 7346); a fixed stamp duty also applies per declaration · 1,605.80 TL for 2026 (Stamp Duty Communiqué No. 71).
Three factors that move the numbers
- Origin and trade agreements: the same product is taxed differently depending on origin and whether an A.TR / EUR.1 accompanies it.
- Surveillance and safeguard measures: for some products, declaring below the surveillance threshold triggers additional liability.
- Documenting freight and insurance: declaring the transport cost correctly in the value prevents post-clearance assessments.
At the quote stage we lay out the estimated tax burden line by line
using the tariff code and origin; that table prevents cost surprises before you order.
This article is informative; the binding calculation happens on the declaration.
Official sources
- Customs procedures · TR Ministry of Trade
- Revenue Administration · TR Ministry of Treasury and Finance
- Legislation Information System · TR Presidency
External links are provided for information; their content belongs to the respective organisations.
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