Last updated: 27 Mar 2013
Tariffs and regulations
Tariffs and duty rates are constantly revised and are subject to change without notice.
Austrade strongly recommends you reconfirm these prior to selling to Turkey.
For more information please visit the Turkish Ministry of Customs and Trade.
Tariffs and non-tariff barriers
Tariff
Tariffs on imports from non-European countries are approximately three per cent above EU rates but varies on product-by-product basis.
A Value Added Tax (VAT) applies in Turkey irrespective of the country of origin. The VAT for most agricultural products (basic food) ranges from one to eight per cent and can reach up to 18 per cent for some processed products. Capital goods, some raw materials, imports by government agencies and state owned enterprises, and products for investments with incentive certificates are exempt from import fees. Import duties are calculated on the Cost, Insurance and Freight (CIF) value.
As part of the 1 January 1996 customs alliance between Turkey and the European Union (EU), the Turkish Government has adopted the EU's common external trade standards. Therefore, Turkey's customs tariffs and duties (with a few exceptions) are equal to those of the EU. Turkey's weighted rate of protection for imports of non-sensitive industrial products is zero for products originating in EU and European Free Trade Association (EFTA) countries; rates for other countries such as Australia dropped from 10 per cent to approximately 4.1 per cent on most items. Some agricultural goods will remain protected by steep tariffs. When the EU applies further Uruguay Round reductions, Turkey's average rates for third countries (including Australia) will be lowered to 3.5 per cent.
Despite the EU alliance, Turkey continues to maintain various tariff and non-tariff barriers to control and restrict imports, particularly for agriculture products including wine.
Information on custom procedures and regulations can be obtained from www.gumruk.gov.tr.
Product certification, labelling and packaging
Labelling
Special regulations apply to labelling of some items, including food products, products used by humans, pharmaceutical products, and insecticides. Translation into Turkish is required.
All industrial products must bear a registered trademark. All packages, cases, and bales must bear shipping marks, numbers, dimensions, and the gross weight of the merchandise.
Packaging
Packing should be strong and should guard against heat in summer, humidity in winter and possible periods of storage in the open.
Quotes should be in the form of an itemised pro-forma invoice, FOB and CIF. Unless instructions are given to the contrary, goods should be fully insured on the CIF value and covered for the entire journey. A letter of credit - favourable credit terms, for example, up to 60 days, are often expected.
Special certificates
Import licenses and phytosanitary certificates are necessary for food and agricultural commodity imports.
Methods of quoting and payment
Quotes should be in the form of an itemised pro-forma invoice, FOB and CIF. Unless instructions are given to the contrary, goods should be fully insured on the CIF value and covered for the entire journey. A letter of credit - favourable credit terms, for example, up to 60 days, are often expected.
Documentary requirements
Commercial invoice
The commercial invoice must be in triplicate with the original certified and signed by the exporter. The exporter must endorse the original as follows: "We hereby certify that this is the first and original copy of our invoice, the only one issued by our firm for the goods herein mentioned."
It is advisable to have documents certified by the Turkish Embassy or Consulate. The commercial invoice must contain:
- description of goods
- unit price
- quantity and total amount
- net weight or number of units
- a breakdown of the total amount if the invoice covers freight charges and/or insurance is required
Certificates of origin
The certificate of origin must be in duplicate. The packing list is generally required in triplicate. It may need to be certified by a chamber of commerce or similar body or by the Turkish Consulate in Australia. The certificate must identify the name and address of the consignor and consignee, the nature of the goods, the type of packing and number of packages, marks, numbers, gross and net weight in kilograms, FOB and CIF values together with shipping route.
Bill of lading
The original bill of lading and three copies should be submitted. Details must correspond exactly with those on the commercial invoice.