How Import Duties and Taxes Are Calculated in Turkey

Knowing your import duties and taxes in advance is the only way to set a realistic landed cost and selling price. But import taxes in Turkey are not a single rate: customs value, customs duty, additional customs duty, any anti-dumping duty, VAT and, for some goods, special consumption tax (ÖTV) are calculated in a chain. This guide walks through how import duties and taxes are calculated in Turkey, with a conceptual example.

How are import duties and taxes calculated? The basic logic

Import taxes are calculated in a fixed sequence, and each one may be based on a tax base (the amount the tax is applied to) that already includes the previous items. A simplified order:

Determine the customs value of the goods.
Apply customs duty and, where relevant, additional customs duty (İGV) to the customs value.
Add anti-dumping or countervailing duty if a measure applies to the product.
Calculate ÖTV if the product is on one of the ÖTV lists.
Add everything up, plus certain costs, to reach the VAT base, then calculate VAT.

The key driver of which taxes apply is the product’s GTİP, Turkey’s 12-digit tariff code. Country of origin and payment terms also affect the result.

Step 1: Customs value on a CIF basis

In Turkey, customs value is based on the value of the goods up to the point of entry into the Turkish customs territory. In practice this is the CIF basis: Cost + Insurance + Freight.

What this means in practice:

If your invoice is FOB or EXW, freight and insurance up to the point of entry are added. Under EXW, loading and inland transport costs in the seller’s country also count.
If your invoice is CIF or CFR, the invoice largely covers the customs value; under CFR, insurance is added separately.
Unloading and inland transport costs after arrival in Turkey generally do not go into the customs value but may go into the VAT base.
Certain payments, such as royalties and licence fees paid to the seller, moulds or tooling supplied by the buyer, and some commissions, may also be added under specific conditions.

Foreign-currency amounts are converted into Turkish lira using the Central Bank of the Republic of Turkey exchange rate set out in the rules. To see how the delivery term affects your costs, try our Incoterms tool.

Step 2: Customs duty and additional customs duty (İGV)

Customs duty is calculated on the customs value using the rate set against the GTİP in the Turkish Customs Tariff Schedule. For some products the duty is specific (for example, per kilogram) rather than a percentage.

Additional customs duty (İGV) is an extra duty applied to certain products and origins. Its rates are set by Presidential decrees and can change frequently. It is generally calculated on the customs value as well.

Origin matters:

For industrial products covered by the Turkey–EU Customs Union, an A.TR movement certificate can mean no customs duty is charged.
Goods from countries with which Turkey has a free trade agreement (FTA), backed by proof of origin (such as EUR.1 or an origin declaration), may qualify for reduced or zero rates.
İGV rates can also differ by country of origin and proof of origin.

Step 3: Anti-dumping and countervailing duties

Some products from certain countries are subject to anti-dumping duty, imposed when an investigation finds they are exported at unfairly low prices. Similarly, countervailing duty may apply to subsidised imports.

These measures can differ by product, country and even manufacturer. They may be set as a percentage or as a fixed amount per kilogram or unit. Measures are opened, extended or lifted through investigations, so check the current communiqués before you place an order.

Step 4: ÖTV and the VAT base

Special consumption tax (ÖTV)

ÖTV applies to goods on specific lists, such as motor vehicles, fuels, alcoholic beverages, tobacco products and some luxury items. On imports it is generally calculated on the customs value plus taxes paid at import, but some lists use fixed (specific) amounts. If your product is on an ÖTV list, confirm the method with your customs broker.

The VAT base

The import VAT base is broader than the customs value. In general it includes:

The customs value (CIF)
Customs duty, İGV, anti-dumping duty, ÖTV and similar taxes, duties and fees paid at import
Other import-related costs incurred up to the filing of the customs declaration (such as port, storage and clearance charges)
Other items listed in the legislation

VAT is then applied at the rate for the product. Import VAT can usually be offset domestically when the conditions are met; that is a question for your accountant.

A conceptual worked example

All figures and rates below are purely illustrative and do not reflect the actual tax rate of any real product.

Assume an importer buys goods worth 10,000 units on FOB terms.

Customs value: goods 10,000 + freight 1,000 (example) + insurance 100 (example) = 11,100
Customs duty: example rate 10% → 11,100 × 10% = 1,110
İGV: example rate 5% → 11,100 × 5% = 555
Anti-dumping: assumed none → 0
ÖTV: assumed not on an ÖTV list → 0
VAT base: 11,100 + 1,110 + 555 + example pre-declaration costs 300 = 13,065
VAT: example rate 20% → 13,065 × 20% = 2,613

In this example, total taxes paid at customs are 1,110 + 555 + 2,613 = 4,278 units. Notice how freight and insurance increase both the customs duty and the VAT. To estimate freight, use our freight calculator.

On a real shipment, rates depend on the GTİP, country of origin, origin documents, payment terms and the decrees in force. Work with your customs broker for an exact calculation.

Other factors that affect the calculation

Payment terms: Deferred-payment imports (for example, documents against acceptance) can attract extra charges such as the Resource Utilisation Support Fund (KKDF).
Surveillance and valuation checks: Some products are under surveillance or subject to valuation reviews, and you may need to support the declared value.
Customs procedure: Under procedures with economic impact, such as inward processing or customs warehousing, taxes may be suspended or conditionally exempted.
Insurance: If there is no insurance policy, an estimated insurance amount may be added under the rules. Cargo insurance clarifies both your risk and your value declaration.

Frequently asked questions

Is customs duty calculated on the invoice value?

No, it is calculated on the customs value, which is usually the goods value plus freight and insurance up to the point of entry into Turkey.

Why is the VAT higher than the customs duty?

Because the VAT base includes not only the customs value but also customs duty, İGV, any other taxes and pre-declaration costs. The VAT rate is also often higher than the duty rate.

Can an origin certificate reduce duties?

Yes. An A.TR for EU industrial goods, or valid proof of origin for goods from FTA partner countries, can allow reduced rates. The document must be issued correctly.

Where can I find the current rates?

Current rates are set by the Turkish Customs Tariff Schedule, Presidential decrees and Ministry of Trade communiqués. The safest route is to get a GTİP-based calculation from your customs broker before you order.

An accurate cost calculation starts with the right delivery term and the right freight. Medius helps you pin down your import costs in advance through customs clearance coordination and logistics consulting.