In Turkey, customs duty encompasses all taxes and financial liabilities levied on goods entering the Customs Territory, in accordance with the Customs Law. These duties not only serve as a source of state revenue but also contribute to macroeconomic goals such as protecting domestic producers and preventing unfair competition.
Calculating customs duty isn't a single tax. Depending on the type and origin of the product, it also includes additional financial liabilities like:
Special Consumption Tax (SCT)
Value Added Tax (VAT)
Additional Customs Duty (ACD)
In 2025, the customs process is undergoing significant changes, both in tax rates and digitalization. These shifts have made customs procedures more comprehensive and complex.
Calculating Customs Duty on Commercial Imports
What is Customs Value (CIF)?
The foundation of accurate customs duty calculation for commercial imports lies in determining the customs value. According to the Customs Law, this value is generally defined as the price actually paid or payable for the goods. However, this is not limited to just the product's invoice price.
The most common calculation basis, the CIF (Cost, Insurance, Freight) value, includes the total of the goods' cost, insurance fees, and shipping (freight) expenses. Therefore, when calculating customs duty, you must consider not only the product's cost but also all additional costs like transportation and insurance.
Calculation Steps
Accurately calculating customs duty requires carefully following a series of steps. These steps systematize what might seem like a complex process:
Determining the GTİP Code: Every imported product has a 12-digit GTİP (Customs Tariff Statistics Position) code, an international standard found in the Turkish Customs Tariff Schedule. This code not only defines the product according to customs regulations but also directly determines the applicable customs duty, SCT, and VAT rates. Choosing the wrong GTİP code can lead to incorrect tax calculations and customs penalties.
Establishing the Tax Base: According to Article 27 of the Customs Law, the CIF value (customs value) is established by adding costs like transportation (freight), insurance, purchasing commissions, and packaging to the price actually paid.
Applying the Tax Rate: The customs duty rate, which is determined by the product's country of origin and GTİP code (based on "most favored nation" status, free trade agreements, etc.), is applied to the CIF value to find the customs duty amount.
Calculating Other Taxes: After the customs duty is calculated, other taxes like SCT and VAT are added to this base. Typically, SCT is calculated on the (CIF + Customs Duty) amount, while VAT is calculated on the (CIF + Customs Duty + SCT) amount.
Customs Duty Calculation Example for Commercial Imports (FOB Delivery)
Item | Value (USD) | Value (TL) (Rate: 1 USD = 5 TL) | Description |
Goods Cost (FOB) | 10,000 | 50,000 | The purchase cost of the product. |
Freight (Shipping) | 1,000 | 5,000 | Added to CIF based on the delivery method. |
Insurance | 300 | 1,500 | The insurance cost for the goods. |
Packaging Fee | 100 | 500 | Costs borne by the buyer. |
Customs Tax Base (CIF) | 11,400 | 57,000 | Goods cost + Freight + Insurance + Packaging. |
Customs Duty Rate (%) | 5.7% | - | Determined by country of origin and GTİP. |
Customs Duty Amount | 649.8 | 3,249 | 11,400 x 0.057 |
SCT (if applicable) | - | - | Calculated on (CIF + Customs Duty). |
VAT | - | - | Calculated on (CIF + Customs Duty + SCT). |
Customs Duty on Personal Shopping and E-Commerce
Customs Exemption Limits
One of the most frequently asked questions about online shopping from abroad is the customs duty exemption limit. With regulations introduced in late 2024, the limit for personal items sent via mail or express cargo was reduced from 30 Euros to 27 Euros.
This limit had previously been lowered from 150 Euros to 30 Euros in August 2024. The most important change in the new regulation is that the shipping fee is now included in this exemption limit. This means that as soon as the total cost of your order (product price + shipping) exceeds 27 Euros, you may be required to pay customs duty.
While the main goal of this regulation is to protect domestic producers, it can lead to unexpected extra costs, especially when you order small and affordable products. To avoid surprises, the safest way is to assume customs duty will be charged as soon as your shopping cart's total cost exceeds 27 Euros.
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Applicable Tax Rates in 2025
If the exemption limit is exceeded, the applicable tax rates differ based on the product's origin. The rates valid in 2025 are as follows:
Products from European Union (EU) Countries: A 30% customs duty is applied.
Products from Other Countries: A 60% customs duty is applied.
Additionally, for goods listed in Annex IV of the SCT Law No. 4760, a fixed tax of 20% is collected in addition to the rates above. VAT is also separately charged to the customer for shipments exceeding 30 Euros, with both customs duty and VAT being paid. For shipments up to 30 Euros, VAT is included within a single, fixed tax.
Calculation Examples for Popular E-Commerce Sites
Shopping on platforms like Temu, AliExpress, Shein, and Alibaba is now very common. Since most of these platforms ship from countries outside the European Union (primarily China), this is a critical point for tax rates. For purchases from these sites, a 60% customs duty is applied if the 27 Euro exemption limit is exceeded.
Example Scenario: If a user orders a product worth 50 Euros from Temu, the tax is calculated as follows:
Product Value: 50 Euros
Tax Rate: 60% (due to non-EU origin)
Estimated Customs Duty: 50 Euros x 0.60 = 30 Euros
It's important to remember that this calculation is based on the total of the product price and shipping fee, and that VAT may also be paid in addition to the customs duty.
Special Cases and Hidden Costs in the Customs Process
The customs process for purchases from abroad and returning from trips isn't always as simple as it seems. In addition to customs duty exemptions and limits, there are also overlooked extra costs and special circumstances.
Exemptions for Samples and Second-Hand Goods
Customs regulations also provide for certain exemptions for non-commercial special situations. According to Article 167 of the Customs Law, sample goods that are not for commercial purposes and do not have significant value are exempt from customs duty, provided they are related to a commercial activity. However, customs administrations may take permanent measures, such as drilling or tearing, on products that can be used independently to ensure they retain their sample status. This sometimes leads importers to prefer paying the tax.
Similarly, the situation is no different for second-hand products, which may also require customs duty and VAT payment. However, items recognized as antiques or works of art may benefit from lower VAT rates.
Items Brought by Passengers and Quantity Limits
When returning from international trips, there are also specific rules and customs duty limits for the goods you bring with you. This exemption limit is 430 Euros for each passenger and 150 Euros for passengers under 15 years old. If this limit is exceeded, additional taxes are applied based on the value of the goods.
Another point to remember is the quantity limits for certain products. You cannot bring more than a certain number or weight of items like alcoholic beverages, cigarettes, tea, and coffee. Electronic devices, especially mobile phones, are limited to just one per three calendar years with the condition of being registered with an ID number. Exceeding these limits can result in your goods being confiscated or you having to pay a penalty.
Hidden Costs of the Customs Process
During online e-commerce or personal customs procedures, unexpected costs can arise. One example is the daily storage (ardiyye) fees that accumulate while your items are waiting at customs. For instance, in 2025, the daily storage fee for passenger goods up to 10 kg is set at 270 TL for the first 10 days.
Furthermore, customs brokerage fees are a significant cost for commercial imports. In 2025, minimum customs brokerage fees can range from 41 TL to 12,260 TL, depending on the complexity of the transaction.
Customs Duty Objections and Ways to Correct Errors
In the customs process, you may have incorrect information in your declaration or wish to object to the tax amount levied. Thanks to digitalization projects initiated by the Ministry of Trade, these processes are now faster and easier.
Declaration Correction Procedures
If you notice incorrect information on a customs declaration, you can submit a correction request. It is now possible to send these requests electronically as an e-petition. This innovation, as part of the Paperless Customs Project, eliminates the need to physically submit documents and go to the customs administration. This makes the process much faster and more accessible.
Objecting to Tax Decisions and Legal Procedures
To object to customs duties or penalties, you must apply with a petition to a higher authority within 15 days from the date of notification. The administration is required to decide on this objection and notify you within 30 days. If you do not receive a response within this period, your objection is considered rejected.
If your objection is rejected by the administration, you have the right to file a lawsuit in the administrative judiciary within 30 days.
Digital Transformation in Customs and Future Vision
Turkey's foreign trade system is undergoing a major transformation focused on digitalization in 2025 and beyond. As emphasized by Minister of Trade Ömer Bolat, "the door to the digital era" is opening in customs processes. At the heart of this vision is the BİLGE Customs Platform, which will make transactions completely paperless, faster, and more secure.
Paperless Customs and AI Integration
The most notable step in this digitalization process is the Paperless Customs Project. This project uses technologies like artificial intelligence and OCR (Optical Character Recognition) to automatically convert scanned documents into data. This allows customs officers to focus on more strategic, risk-oriented inspections instead of routine document checks. Pilot applications of the project have been initiated at different customs directorates, including Esenboğa Customs Administration, Ankara, Aksaray, and Konya.
Authorized Economic Operator (AEO)
Another important part of the digitalization effort is the Authorized Economic Operator (AEO) status. This system provides facilitations and privileges to companies with a proven track record of reliability in customs procedures. AEO-certified companies can benefit from advantages such as processing transactions at their own facilities without going to the customs administration and on-site customs clearance. Expanding this application is of great importance for accelerating foreign trade and reducing costs.
This transformation aims to make Turkey's foreign trade ecosystem more modern and competitive.
2025 Customs Duty Rates for Personal Shopping from Abroad
The customs duty rates applied to personal purchases you make from abroad vary based on the shipping method and the product's country of origin. Here are the current rates set for 2025:
Shipping Method | Exemption Limit | Tax Rate for Imports from EU | Tax Rate for Imports from Other Countries |
Mail/Express Cargo | 27 € | 30% | 60% |
Passenger-Brought Goods | 430 € | Single and fixed rates | Single and fixed rates |
Important Additional Points to Note
Origin and GTİP: Before shopping, researching the product's country of origin and GTİP code can give you an idea of the tax rates you will face. This prevents surprise costs.
Constantly Changing Legislation: Customs legislation is continuously updated based on international agreements and economic policies. Therefore, it is crucial to follow current announcements and communiqués before making a purchase.
Professional Support: If you are conducting a commercial import, getting professional support, such as from a customs broker, helps you avoid penalties and delays that may result from incorrect declarations.
In 2025, calculating customs duty is not just a simple math problem. It is a comprehensive process that requires considering current legislation, digital systems, and possible hidden costs.
