Customs and taxes: What retailers need to consider when exporting from Germany to Turkey

When exporting from Germany to Turkey, there are some important customs and tax regulations that traders must observe.

1) Customs and import regulations in Turkey

Turkey belongs to the Customs union with the EUbut this does not mean that all goods are automatically duty-free. Here are the most important points:

Which goods are duty-free?

• Industrial goods such as machines, textiles or car parts can be duty free are imported into Turkey.
• Prerequisite: The goods must manufactured in the EU have been made. For this you need a ATR documentwhich is applied for at customs.

Which goods are subject to customs duties?

• Food, cosmetics, medicines or chemicals are not covered by the customs union.
• Import duties and additional controls may apply to these products.
• Even products that do not come from the EU (e.g. imported goods from China that are only resold via Germany) must be cleared through customs.

Important documents for exporting to Turkey

Certain documents are required when shipping goods to Turkey:
– Commercial invoice (Invoice) - Must contain information on price, quantity and product description.
– Packing List - Detailed overview of the goods in the delivery.
– ATR document - Required for duty-free goods.
– Customs declaration - About the electronic system in Germany and Turkey.
- Certificate of origin - If goods from a third country (e.g. China) are resold.

2) Import taxes and VAT in Turkey

Various taxes apply when importing goods into Turkey:

Value added tax (KDV - Katma Değer Vergisi)

• The Turkish value added tax amounts to 18% on most products.
• Some goods (e.g. food or books) have a reduced tax rate of 8% or 1%.

Additional import duties

• In addition to value added tax, the following Special taxes are incurred, e.g. for Alcohol, tobacco or electronics.
• Turkey levies a tax on certain products. Additional tax (ÖTV - Özel Tüketim Vergisi).

3) Which shipping methods are best?

There are various shipping options when exporting to Turkey:

Air freight (DHL, UPS, FedEx)

- Fast (2-5 days)
- Good for small, high-quality goods
- High shipping costs

Sea freight (container ship)

- Inexpensive for large quantities
- Ideal for heavy goods
- Slowly (3-5 weeks)

Truck transportation (forwarding agency)

- Flexible and fast (approx. 1 week)
- Good for regular deliveries
- Higher costs than sea freight