Turkey import duty calculator: duty, ACD, anti-dumping and VAT
In Türkiye, customs duty and the additional customs duty (ACD, İGV) are charged on the CIF customs value in Turkish lira: the invoice price plus freight and insurance to the Turkish point of entry, converted at the Central Bank (CBRT) foreign-exchange selling rate in force on the day the declaration is registered (Customs Law 4458, arts. 24, 27, 30). ACD is charged on the same CIF, not on top of the duty; anti-dumping duty is a percentage of CIF or an amount per kilogram, tonne or unit. Import VAT is not charged on the invoice but on CIF plus duty, ACD, anti-dumping and every other import levy (VAT Law 3065, art. 21); the general rate is 20%. For a Chinese-made split air conditioner bought FCA Hamburg for EUR 18,000, the levies reach 61.40% of CIF, or 58.40% if it comes from Germany with an A.TR. Logistivo's free calculator reads the rates from the annexes to the Import Regime Decree (3350) and the ACD Decision (3351) and from the Ministry of Trade's list of measures in force; in the Logistivo panel, the tariff inquiry resolves the origin column from the country of origin and keeps each inquiry as it stood that day.
Source: mevzuat.gov.tr · Ministry of Trade of Türkiye · Revenue Administration of Türkiye (GİB) · Official Gazette of Türkiye · Central Bank of the Republic of Türkiye (CBRT) · U.S. International Trade Administration.
Data last updated:
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Which levy is charged on which amount?
Which levy is charged on which amount? — Enter the HS code, origin column and invoice to see which amount each Turkish import levy is charged on, at the CBRT rate.
The calculation runs in your browser: only the HS code (for rates and measures) and the currency code and date (for the CBRT rate) go to our server; your amounts are not sent.
Scope: imports into Türkiye. Customs duty and additional customs duty are read from the lists of the 2026 Import Regime Decree (3350) and Annex 1 of the ACD Decision (3351); anti-dumping and safeguard measures from the Ministry of Trade list of trade policy measures; the exchange rate from the CBRT indicative-rates bulletin.
What the inputs mean
HS code (12-digit GTİP) — Type the 12-digit Turkish code or a product name and pick from the list; the code is resolved against the 2026 Turkish Customs Tariff Schedule. The first six digits are the international HS code.
Origin column — You pick the group of the country of origin; preferential columns 1–6 apply only with valid proof of origin. The groups are in the column glossary below.
Invoice amount — The price of the goods on the invoice, in the invoice currency.
Invoice currency — Currencies on the CBRT bulletin are converted automatically; for any other currency you enter the rate.
Incoterm — Decides which costs are added to the customs value; the rule is in the Incoterms table below.
Freight to the Turkish border — All transport to the point of entry into Türkiye, in the invoice currency; under EXW this includes loading and pre-carriage.
Insurance — Insurance premium up to the point of entry; there is no statutory default percentage, enter 0 if not insured.
Transport after entry — Under CPT, CIP, DAP, DPU and DDP, transport inside Türkiye that is included in the price and shown separately on the invoice is deducted (Customs Law 4458, art. 28/a).
Quantity (kg) — Needed only for specific duties: net kg for the agricultural component of list III; for anti-dumping and safeguard, the unit stated in the measure.
Declaration registration date — The customs debt arises on this date and the exchange rate follows it (Customs Law 4458, arts. 181/1 and 30). Dated safeguard periods are read against it too.
Rate bulletin — The law says "the rate in force on the date the debt arises" but does not name the bulletin day; compare the registration-day and previous-business-day bulletins.
VAT rate — Goods not in the lists 20%, list (I) 1%, list (II) 10%; the tool does not derive the rate from the HS code, it uses your choice.
Special consumption tax (ÖTV) rate — For goods subject to ÖTV you enter the rate; ÖTV is charged on the VAT-base items and then added to the VAT base.
Other import levies — Other taxes, fees and charges paid on import that have no line of their own in the tool (TRY); they enter the VAT base.
Untaxed costs — Other costs up to the registration date on which no VAT was charged separately, and payments such as exchange differences (TRY); services already invoiced with VAT do not belong here.
Arrived with an A.TR but not of EU or Turkish origin — ACD is then taken from the "other countries" column (7) (Decision 3351, art. 2/2); the column you chose for customs duty does not change.
Incoterms → Turkish customs value — Freight and insurance up to the point of entry into Türkiye are part of the customs value; anything after it is not. What each Incoterm adds or deducts:
EXW — Invoice + loading, pre-carriage, main freight and insurance up to the Turkish point of entry are added.
FCA — Invoice + main freight and insurance up to the point of entry are added.
FAS — Invoice + main freight and insurance up to the point of entry are added.
FOB — Invoice + main freight and insurance up to the point of entry are added.
CFR — Freight is in the invoice; insurance up to the point of entry is added.
CPT — Freight is in the invoice; insurance is added. If the named place is inside Türkiye and the post-entry leg is shown separately, that leg is deducted.
CIF — Freight and insurance are in the invoice; nothing is added.
CIP — Freight and insurance are in the invoice; if the named place is inside Türkiye, the post-entry leg shown separately is deducted.
DAP — Transport to the named place is in the price; the part after the Turkish point of entry is deducted if shown separately.
DPU — Transport and unloading at the named place are in the price; the post-entry part is deducted if shown separately.
DDP — The price includes Turkish import taxes, which do not form part of the customs value (art. 28/f). The tool does not compute the value until you confirm the amount excludes them.
Origin column glossary — In chapters 25–97 (list II) and in ACD Annex 1 the columns are numbered; in lists I, III and IV and in chapters 4–24 of list II the column headings are abbreviations. Which column applies depends on proof of origin.
1 — EU, EFTA and free trade agreement partners — EU member states; EFTA (Iceland, Liechtenstein, Norway, Switzerland); FTA partners: Albania, Bosnia and Herzegovina, Chile, Egypt, Faroe Islands, Georgia, Israel, Kosovo, Malaysia, Mauritius, Moldova, Montenegro, Morocco, North Macedonia, Palestine, Serbia, Singapore, South Korea, Tunisia, United Kingdom, Venezuela.
2 — Qatar — Goods originating in Qatar.
3 — United Arab Emirates — Goods originating in the UAE.
4 — GSP: least developed countries (EAGÜ) — Afghanistan, Angola, Bangladesh (excluded sectors S-11a, S-11b), Benin, Burkina Faso, Burundi, Bhutan, Djibouti, Chad, Equatorial Guinea, Eritrea, Ethiopia (S-11a*: 5209.42), Gambia, Guinea, Guinea-Bissau, South Sudan, Haiti, Cambodia (S-8b* chapter 42, S-11b, S-12a), Kiribati, Comoros, DR Congo (S-11a*: 5509.21, 5509.22, 5509.51), Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mongolia, Mauritania, Mozambique, Myanmar, Nepal, Niger, Central African Republic, Rwanda, São Tomé and Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia. Goods in an excluded sector pay the "other countries" rate (Import Regime Decree, art. 9/3).
5 — GSP: special incentive arrangement (ÖTDÜ) — The 2026 Import Regime Annex 1 lists no country in this group.
7 — Other countries (DÜ) — Every origin outside the groups above, for example China, the United States, Japan and India. Goods whose preferential origin cannot be proven are also taxed at this column.
Named column abbreviations (Turkish, as printed in the lists)
AB — EU member states
BK — United Kingdom
B-HER — Bosnia and Herzegovina
BAE — United Arab Emirates
D-8 — D-8 countries (Bangladesh, Indonesia, Iran, Malaysia, Nigeria, Pakistan; Egypt excluded)
DÜ — Other countries
EAGÜ — GSP: least developed countries
EFTA — European Free Trade Association (Iceland, Liechtenstein, Norway, Switzerland)
F.ADA — Faroe Islands
G.KORE — South Korea
GÜR — Georgia
GYÜ — GSP: developing countries
İRAN — Iran (list III)
KOS — Kosovo
MLZ — Malaysia
ÖTDÜ — GSP: special incentive arrangement
SNG — Singapore
TPS-OIC — OIC Trade Preferential System (Bahrain, Bangladesh, UAE, Morocco, Iran, Qatar, Kuwait, Malaysia, Pakistan, Saudi Arabia, Oman, Jordan)
VNZ — Venezuela
EMY — Additional financial obligation columns (lists III and IV), matched by group name
Import VAT rates in Türkiye — The tool does not derive the rate from the HS code: lists (I) and (II) name only some subcodes and descriptions under several headings. Choose the rate; the result labels it "your choice".
20% — General rate — goods not in lists (I) or (II) — VAT Decree 2007/13033, art. 1/a; since 10.07.2023 (Presidential Decision 7346)
10% — Goods in list (II); list (I)/A foodstuffs subject to special consumption tax also fall here — 2007/13033, art. 1/c and art. 1/3
1% — Goods in list (I) (except (I)/A foodstuffs subject to special consumption tax) — 2007/13033, art. 1/b
The calculator's rules — Every amount in the waterfall follows these rules, each with its legal basis.
Customs value (CIF) — The price actually paid or payable plus transport, insurance, loading and handling costs up to the point of entry into Türkiye; commissions other than buying commissions, containers and packing, inputs supplied free by the buyer and royalties that are a condition of sale are also added. Nothing else is added. — Customs Law 4458, arts. 24, 27/1, 27/3
Not part of the value — Transport and insurance after the point of entry (when shown separately), financing interest, buying commissions and import taxes payable in Türkiye. — Customs Law 4458, art. 28/a, c, e, f
Exchange rate — Foreign currency on the invoice is converted into Turkish lira at the CBRT foreign-exchange selling rate in force on the date the customs debt arises, which is the date the declaration is registered. Because the law does not name the bulletin day, the tool offers the registration-day and the previous-business-day bulletins; if the chosen bulletin is not published (weekend, holiday, time of day) it uses the other one and says so. — Customs Law 4458, arts. 30 and 181/1; Customs Regulation, art. 57/1
Currencies not on the bulletin — The CBRT "indicative rates for currencies not traded" list applies; the tool does not estimate that rate, you enter it. When no rate is available, 1.0 is never assumed. — Customs Regulation, art. 57/2
Where the duty rate comes from — Customs duty is read from lists I–VII of the Import Regime Decree, in the origin column you choose. The statutory rates in the Customs Tariff Schedule (Law 474) are not used in practice, and the tool ignores them. — Import Regime Decree (3350), art. 9/1; Ministry of Trade tariff FAQ
Lists V, VI and VII — If goods in list II are also in list V or VI, the lowest rate applies. List V and VI entries depend on the description of the goods, list VII on an end-use condition; the tool does not apply them automatically but prints them with their description as a note. — 3350, art. 9/1
Origin column and proof — Preferential columns (1–6) apply only with valid proof of origin; the tool does not map a country to a column, you choose it. The A.TR movement certificate shows that goods are in free circulation, not their origin; to avoid additional duty, the additional financial obligation or an origin-based measure, the importer has to document that the goods do not originate in the country concerned. — Ministry of Trade origin FAQ
Exchange rate for specific amounts — Specific amounts in US dollars or euros (anti-dumping $/kg, safeguard $/tonne, agricultural component €/100 kg) are converted at the CBRT selling rate of the same bulletin as the customs value. This is the tool's convention; confirm it before you declare.
Kilograms — The agricultural component of list III is charged per net kilogram. For anti-dumping and safeguard measures, check in the communiqué whether the kilogram is net or gross; the tool uses the quantity you enter.
Status of a measure — Measures in force and measures under final review are counted (a measure stays in force when its review opens before expiry). An expired record with no known review is excluded and listed by reference; old extended records are shown for information only. Status follows the last synchronisation of the Ministry of Trade list. — Communiqué 2022/27, art. 5/5
Ranges and multiple rates — Ranges such as "%21,13-%42,44" and lists such as "%22, %49" are exporter-specific; the tool does not pick one. You enter your exporter's rate from the firm table annexed to the communiqué, or choose the low or high end as a scenario; the result is labelled "scenario".
Several measures for one origin — The HS code and the description of the goods decide which measure applies; you pick the one that fits, and the tool never adds measures together. — Communiqué 2024/15, art. 5/2
Safeguard measures — They appear as an "all countries" row; the dated period that contains the declaration registration date applies. Exemption and quota lines in the decision ("GYÜ Kont") are printed for information and not counted.
Rounding — Each line is computed in Turkish lira at full precision and rounded to the kuruş; subtotals and the total add up the rounded lines.
Values that cannot be read — A rate that cannot be read — a compound or specific list value ("MIN … MAX", "Euro/hl", "EUR/100 kg/br"), a formula cell, a T1/T2/(i)/(ii)/(iii) table value, an exporter-specific range — is never shown as 0: the line says "not resolved" with the reason, stays out of the total, and the total is marked "partial".
Codes without a list row — The 2026 nomenclature mixes codes from different HS versions; for a code with no row in the Import Regime lists, the tool suggests the other codes of the same subheading.
Recovering import VAT — A VAT-registered importer can deduct the VAT paid on import; the tool shows the total with and without VAT. — VAT Law 3065, art. 29/1-b
Parcels and express shipments — Since 1 February 2026 the simplified customs declaration is no longer used for goods bought on foreign e-commerce platforms, whatever their value; the normal import procedure applies. For personal goods up to 30 kg gross and EUR 1,500, the express operator files a detailed declaration for you and import taxes are paid; above EUR 1,500, the normal rates apply. Single flat-rate exceptions: books and similar printed matter up to EUR 1,500 at 0%; medicines and food supplements up to EUR 1,500 with a prescription or medical report at 30% when sent directly from the EU and 60% from other countries, plus 20 points for goods in list (IV) of the Special Consumption Tax Law. If freight is not shown separately, a notional EUR 3 freight is added; mobile phones cannot be imported by post or express courier. — Ministry of Trade press release 07.01.2026; postal and express FAQ (05.03.2026)
Footnotes to ACD Annex 1 — A footnote changes the ACD rate by origin or use, or adds an additional financial obligation. The tool does not apply conditional footnotes automatically; the footnote in your result is highlighted here. English rendering of the Ministry of Trade's consolidated Annex 1.
Codes in ACD Annexes 2 and 3 — The ACD rate of the codes in Annex 2 (14 codes) and Annex 3 (12 codes) of the ACD Decision is not read by this tool; for these codes ACD shows as "not resolved" — read the rate from the Decision's table. Annex 2: 0903.00.00.00.00, 2102.10.10.00.00, 2102.10.90.10.00, 2102.10.90.90.00, 2102.20.11.10.00, 2102.20.11.90.00, 2102.20.19.10.00, 2102.20.19.90.00, 2102.20.90.10.00, 2102.20.90.90.00, 2102.30.00.00.00, 2203.00.01.00.00, 2203.00.09.00.00, 2203.00.10.00.00. Annex 3: 1806.90.39.00.00, 1902.11.00.00.11, 1902.11.00.00.19, 1902.19.10.00.19, 1902.19.90.00.11, 1902.19.90.00.12, 1902.19.90.00.19, 1902.30.10.00.00, 1902.30.90.00.00, 1905.31.91.00.00, 2102.10.31.00.00, 2102.10.39.00.00.
(1) — An additional financial obligation of USD 16 per tonne applies. It is collected by the customs administrations separately from the customs duties and other charges levied on import and booked as general budget revenue; the procedural rules of Customs Law 4458 on assessment, accrual, collection, refund, follow-up and security for customs duty also apply to it.
(2) — 0% for goods originating in Pakistan.
(3) — 15.91% for goods originating in Pakistan.
(4) — 10% for goods originating in Pakistan.
(5) — 0% for goods originating in Azerbaijan.
(6) — 13.87% for goods originating in Pakistan.
(7) — 3.33% for goods originating in Pakistan.
(8) — 12.73% for goods originating in Pakistan.
(9) — 19.09% for goods originating in Pakistan.
(a) — ACD 0% when goods of this heading are used to produce diabetic products and medicines; end-use rules of customs legislation then apply.
(b) — ACD 0% on imports by firms that use goods of this heading as an input in their own production; end-use rules apply.
(c) — ACD 0% on imports by firms that use goods of this heading in label production; end-use rules apply.
(d) — ACD 0% for woven fabric made of yarns of 60/1 Nm or finer, not exceeding 70 g/m², undyed, not made of dyed yarns or fibres and not chemically treated.
(e) — ACD 0% for unbleached cotton fabric for the production of goods of heading 4010.
(f) — ACD 0% for high-tenacity polyester fabric for the production of goods of 5903.10.90.90.00 or 3921.90.60.00.12.
(g) — For goods of this heading that are undyed, not made of dyed yarns or fibres and not chemically treated, 60% of the ACD is collected.
(h) — ACD 0% on imports by firms that use needle-punched felt containing 20% to 40% (inclusive) polyvinyl alcohol (PVA) in their production; end-use rules apply.
(i) — ACD 0% on direct imports of ceramic glass by plants producing processed ceramic glass from plate or processed ceramic glass, for use as an input in their own production; end-use rules apply.
(j) — ACD 0%, for a temporary period, only on imports of "copolymer-coated steel tape" by plants manufacturing fibre-optic cable, for use as an input in their own production; end-use rules apply.
(k) — ACD 0% when imported for use in the manufacture of engine mountings ("motor yatağı"); end-use rules apply.
(l) — ACD 0% on direct imports of grain-oriented electrical silicon steel by plants manufacturing transformer cores and transformers, for use as an input in their own production; end-use rules apply.
(m) — ACD 0% on imports by plants manufacturing engine valves, for use as an input in their own production; end-use rules apply.
(n) — ACD 0% when imported for use in the manufacture of zip fasteners; end-use rules apply.
(o) — ACD 0% on direct imports of tungsten-alloy rods by plants making cutting tools from rods not mounted on tools, for use as an input in their own production; end-use rules apply.
(p) — ACD 0% when goods of this heading are used to produce the magnets (safety valves) in the gas taps of household cookers and hobs; end-use rules apply.
(r) — ACD 0% when goods of these headings are used to produce or convert electric buses, trucks, light commercial vehicles and military vehicles; end-use rules apply.
(s) — ACD 0% on imports by firms that use goods of this heading as an input in producing seats of a kind used in land vehicles; end-use rules apply.
(t) — ACD 0% when imported for use in car manufacture; end-use rules apply.
(u) — ACD 0% on imports of in-vehicle coolers running on 12 or 24 volts, for use as an input in own production; end-use rules apply.
(10) — For countries that are not WTO members (except Azerbaijan), an additional financial obligation of USD 250 per tonne applies together with the additional customs duty. It is collected separately from the other import duties and charges and booked as general budget revenue, under the procedural rules of Customs Law 4458.
(11) — For countries that are not WTO members (except Azerbaijan), an additional financial obligation of USD 500 per tonne applies together with the additional customs duty. It is collected separately from the other import duties and charges and booked as general budget revenue, under the procedural rules of Customs Law 4458.
(12) — 15% for countries that are not WTO members (except Azerbaijan).
(13) — 8.33% for goods originating in Pakistan.
(14) — 5% for goods originating in Pakistan.
(15) — 4.97% for goods originating in Pakistan.
(16) — 1.67% for goods originating in Pakistan.
(17) — 2.33% for goods originating in Pakistan.
(18) — 9.55% for goods originating in Pakistan.
(19) — 15% for goods originating in Pakistan.
(20) — 6.67% for goods originating in Pakistan.
(21) — On goods not of EU or Turkish origin imported with an A.TR movement certificate, the additional financial obligation set for the "other countries" column is collected. It is not collected on goods originating in a country that belongs to a cross-cumulation system under Türkiye's free trade agreements, once their preferential origin is proven.
(22) — On goods originating in non-WTO countries (except Azerbaijan) imported with an A.TR movement certificate, the additional financial obligation set in the "other countries" column is collected. It is not collected on goods originating in a country that belongs to a cross-cumulation system under Türkiye's free trade agreements, once their preferential origin is proven.
(ğ) — ACD 0% for woven fabric made of high-twist yarns of 1,500 turns/m or more, not exceeding 70 g/m², undyed, not made of dyed yarns or fibres and not chemically treated.
(ı) — ACD 0% when microfibre synthetic leather is used in footwear production; end-use rules apply.
Worked examples (CBRT 25.09.2026)
Wall-type split air conditioner, made in China (column 7) — 8415.10.90.00.19 ("other"): EUR 18,000 FCA Hamburg + EUR 1,400 freight + EUR 45 insurance = EUR 19,445 CIF; CBRT selling rate of 25.09.2026, 55.6880 (bulletin 2026/181) gives a CIF of TRY 1,082,853.16. Customs duty 2.5%; additional customs duty 7% (footnote (17): 2.33% only for goods originating in Pakistan); anti-dumping duty 25% (Communiqué 2024/15, wall-type split air conditioners, in force until 23.05.2029). VRF systems are a separate line, 8415.10.90.00.11; the measure describes wall-type split units.
Customs duty: TRY 27,071.33
Additional customs duty: TRY 75,799.72
Anti-dumping duty: TRY 270,713.29
VAT base: TRY 1,456,437.50
VAT (20%, your choice): TRY 291,287.50
Total: TRY 664,871.84 — 61.40% of CIF
The same unit, shipped from Germany with an A.TR — Same invoice and rate; the goods travel from Germany with an A.TR movement certificate but originate in China. Customs duty is read from column 1 (0%); the additional customs duty is taken from the "other countries" column (7%) under the A.TR rule (Decision 3351, art. 2/2); anti-dumping duty still applies at 25% because it follows origin.
Customs duty: TRY 0.00
Additional customs duty: TRY 75,799.72
Anti-dumping duty: TRY 270,713.29
VAT (20%): TRY 285,873.23
Total: TRY 632,386.24 — 58.40% of CIF
The same unit, genuinely of EU origin — Industrial goods of EU origin in free circulation enter at column 1: customs duty 0%, additional customs duty 0%, and no anti-dumping measure applies to EU origin for this product. Only import VAT remains, charged on the CIF value.
Customs duty: TRY 0.00
Additional customs duty: TRY 0.00
VAT (20%): TRY 216,570.63
Total: TRY 216,570.63 — 20.00% of CIF
Upholstery fabric from China: the cap binds — 5407.41.00.90.11, 1,000 kg, USD 15,000 CIF, USD rate 48.8780 → CIF TRY 733,170.00. Customs duty 8%, additional customs duty 27% (footnote (g): 60% of the ACD for undyed, chemically untreated fabric; conditional, so not applied automatically). Anti-dumping "CIF 42.44% (maximum USD 5/kg)" (Communiqué 2022/27): the percentage gives TRY 311,157.35, the cap USD 5 × 1,000 kg × 48.8780 = TRY 244,390.00, and the lower amount, the cap, is charged. At USD 6,000 CIF the percentage (TRY 124,462.94) would stay under the cap and be charged instead.
Customs duty: TRY 58,653.60
Additional customs duty: TRY 197,955.90
Anti-dumping duty: TRY 244,390.00 (cap)
VAT base: TRY 1,234,169.50
VAT (20%): TRY 246,833.90
Total: TRY 747,833.40
Which amount does VAT go on?
VAT on the invoice — In the China example, VAT on the EUR 18,000 FCA invoice would be TRY 200,476.80, TRY 90,810.70 short of the correct amount.
VAT on CIF only — VAT on the CIF value alone would be TRY 216,570.63, TRY 74,716.87 short, because duty, ACD and anti-dumping are left out of the base.
ACD on top of duty — ACD is charged on the same CIF base as the customs duty (Decision 3351, art. 2/5); charging it on CIF plus duty overstates it.
The old 18% rate — The Ministry of Trade import FAQ still says vehicles are subject to "18%" VAT; the general rate has been 20% since 10.07.2023.
The result is a pre-declaration estimate; the amount payable is the one assessed by Turkish customs. Confirm origin, the description of the goods and any end-use conditions with your customs broker.
Which levy sits on which base?
Which levy sits on which base? — Each levy on a Turkish import declaration is built on a different amount. Every bar in the waterfall is one of the rows below; the sample amounts come from the China example (split AC, FCA Hamburg, CBRT 25.09.2026).
Customs value (CIF) — Base: Invoice price + freight, insurance, loading and handling up to the point of entry into Türkiye; transport after entry and Turkish taxes excluded. | Rate source: Exchange rate: CBRT foreign-exchange selling rate on the declaration registration date. | Legal basis: Customs Law 4458, arts. 24, 27/1-e, 28, 30 | China example: EUR 18,000 FCA + EUR 1,400 freight + EUR 45 insurance = EUR 19,445 × 55.6880 = TRY 1,082,853.16
Customs duty (GV) — Base: CIF (TRY). | Rate source: Import Regime Decree lists (I–VII), origin column; not the statutory rates of the Customs Tariff Schedule. | Legal basis: Import Regime Decree (3350), art. 9/1 | China example: 1,082,853.16 × 2.5% = TRY 27,071.33 (list II, column 7)
Additional customs duty (ACD · İGV) — Base: CIF (TRY) — the same base as the duty, not duty-inclusive. | Rate source: ACD Decision Annex 1 (Annexes 2 and 3 are separate tables); same column groups as the Import Regime. | Legal basis: ACD Decision (3351), arts. 1, 2/2, 2/4, 2/5, 2/6 | China example: 1,082,853.16 × 7% = TRY 75,799.72
Applies only to goods in lists II and III. No ACD is due on goods also in list V or VI, on end-use goods entering at 0% duty, on goods imported under a 0% or reduced tariff quota, or on imports under a customs duty exemption (art. 4).
Duty plus ACD may not exceed the Law 474 ceiling raised up to 50 or increased by 50% (art. 2/3); the tool does not compute that ceiling.
Additional financial obligation (EMY) — Base: List III: net weight (EUR per 100 kg); list IV: CIF. | Rate source: EMY columns of Import Regime lists III and IV. | Legal basis: Import Regime Decree, art. 10
In list III, the values T1, T2, (i), (ii) and (iii) depend on the Table 1/2 composition; the tool does not resolve them.
Since 1 February 2026 the 20% EMY on gold jewellery is collected as ACD instead (Ministry of Trade, 2026 Import Regime release).
Anti-dumping / countervailing duty (AD · CVD) — Base: A percentage of CIF or an amount per unit ($/kg, $/tonne, $/unit, $/m², $/m³); some measures carry a maximum. | Rate source: Ministry of Trade list of trade policy measures, by origin and description of the goods. | Legal basis: Communiqué 2024/15, art. 3/a ("CIF: cost, insurance and freight included") and art. 5/2; Communiqué 2022/27, art. 5/5 | China example: 1,082,853.16 × 25% = TRY 270,713.29 (China, Communiqué 2024/15)
Safeguard measure (SG) — Base: Amount per unit or a percentage of CIF, in dated periods. | Rate source: "All countries" row of the measure list; the period that contains the registration date. | Legal basis: The safeguard decision concerned (e.g. 2023/8041) | China example: 7213.10.00.00.00: USD 165/tonne (07.01.2026–06.01.2027) × 25 tonnes × 48.8780 = TRY 201,621.75
Special consumption tax (ÖTV) — Base: The VAT-base items excluding the ÖTV itself: CIF + import levies + untaxed costs. | Rate source: Special Consumption Tax Law lists; you enter the rate. | Legal basis: Special Consumption Tax Law 4760, art. 11/3 (lists (II), (III)/(A) and (IV))
The ÖTV is then added to the VAT base, so VAT is also charged on it.
Import VAT (KDV) — Base: CIF + every tax, fee, charge and levy paid on import + other untaxed costs up to registration and payments such as exchange differences. | Rate source: VAT Decree 2007/13033, art. 1: 20% general rate, list (I) 1%, list (II) 10%. | Legal basis: VAT Law 3065, arts. 21, 28, 29/1-b | China example: (1,082,853.16 + 27,071.33 + 75,799.72 + 270,713.29) = 1,456,437.50 × 20% = TRY 291,287.50
Questions importers ask
How is import duty calculated in Türkiye? — First the customs value: freight and insurance to the Turkish point of entry are added to the invoice price, and the total is converted into Turkish lira at the CBRT foreign-exchange selling rate of the declaration registration date. Customs duty is the percentage printed for the HS code and origin column in the Import Regime Decree lists, applied to that lira amount.
In the China example, EUR 19,445 CIF at 55.6880 is TRY 1,082,853.16; list II shows 2.5% in column 7 for 8415.10.90.00.19, so the duty is TRY 27,071.33. Where a list value is specific rather than a percentage (for instance "Euro/hl"), the tool does not invent an amount and marks the line "not resolved".
Are freight and insurance part of the Turkish customs value? — Yes, up to the point of entry into Türkiye. On an FOB, FCA or FAS invoice the main freight and insurance are added, on EXW also loading and pre-carriage; on CFR and CPT only insurance is added; on CIF and CIP nothing is added. Which costs and risks each of the 11 rules leaves with the seller or the buyer is set out step by step in the Incoterms® 2020 chart.
Transport and insurance after the point of entry are excluded when shown separately; on a DAP, DPU or DDP invoice the domestic leg is deducted if itemised. There is no statutory default insurance percentage: enter the actual premium, or 0 if uninsured.
Customs Law 4458, arts. 27/1-e, 28/a
Which exchange rate does Turkish customs use? — The CBRT foreign-exchange selling rate in force on the date the declaration is registered. The invoice date does not set the rate; the customs debt arises on registration.
Because the law does not name the bulletin day, the tool fetches the registration-day and previous-business-day bulletins side by side. Currencies missing from the bulletin use the CBRT indicative list, which the tool does not estimate. To compare the two bulletins in detail, use the customs exchange rate calculator.
What goes into Türkiye's import VAT base? — The import VAT base is the sum of the customs value (CIF), every tax, fee, charge and levy paid on import (customs duty, ACD, the additional financial obligation, anti-dumping, safeguard, special consumption tax) and other untaxed costs up to registration, including payments such as exchange differences.
Services that already carried their own VAT do not enter the base a second time; that is what "untaxed" means. In the China example the base is TRY 1,456,437.50 and VAT at 20% is TRY 291,287.50.
VAT Law 3065, art. 21
Which import VAT rate applies: 1%, 10% or 20%? — The general rate is 20%, in force since 10 July 2023. Goods in list (I) of the VAT Decree are taxed at 1%, goods in list (II) at 10%, and list (I)/A foodstuffs that are subject to special consumption tax also move to 10%.
The lists name only certain subcodes and descriptions under several headings, so the tool does not derive the rate from the HS code; you choose it. The "18%" still printed for vehicles in the Ministry of Trade import FAQ is the old rate.
What is Türkiye's additional customs duty (İGV)? — The additional customs duty (ACD, "ilave gümrük vergisi") is charged on top of customs duty on certain goods in Import Regime lists II and III and collected separately. The Decision lists every code it covers in Annexes 1, 2 and 3; its columns are the same origin groups as the Import Regime.
For the air conditioner in the example, column 1 (EU, EFTA and FTA partners) and column 3 (UAE) are 0%, while Qatar, the GSP groups and "other countries" pay 7%. Footnote (17) lowers the rate to 2.33% for goods originating in Pakistan. ACD is charged on CIF, not on CIF plus duty.
Decision 3351, arts. 1, 2/1, 2/4, 2/5, 2/6
Do EU goods pay duty in Türkiye? A.TR vs EUR.1 — The EU–Türkiye customs union covers industrial goods: industrial goods in free circulation in the EU enter with an A.TR movement certificate at column 1, usually at 0% duty. Agricultural products are outside the customs union; their preferential rate depends on proof of origin such as the EUR.1.
The A.TR shows free circulation, not origin; the EUR.1 is the document that proves origin. A Chinese-made unit shipped from Germany with an A.TR gets column 1 duty (0%), but ACD is taken from the "other countries" column (Decision 3351, art. 2/2) and the anti-dumping duty still applies because it follows origin. In the example that totals TRY 632,386.24; had the unit been of EU origin, only TRY 216,570.63 of VAT would be due.
Decision 3351, art. 2/2 · Ministry of Trade origin FAQ · trade.gov Türkiye Import Tariffs
How is anti-dumping duty added to landed cost in Türkiye? — Turkish anti-dumping duty follows the country of origin and the description of the goods; a percentage is applied to CIF, an amount in "$/kg" or "$/tonne" to the quantity and converted into lira. Some measures cap the percentage: under "42.44% (maximum USD 5/kg)" the lower of the two is charged.
Anti-dumping is a separate line from duty and ACD, but it enters the VAT base, so a 25% measure also raises VAT. Ranges are exporter-specific: the tool will not invent a single rate and asks for your exporter's rate from the firm table. You can list the measures by HS code on the Turkish anti-dumping duties page.
Percentage with cap — lower of (CIF × rate ; amount × quantity × rate of exchange)
Specific — amount × quantity × rate of exchange
Range — your exporter's rate, or a scenario (low/high end)
Which origin column applies to my country? — The column is the group of the country of origin: 1 EU, EFTA and FTA partners (the United Kingdom included), 2 Qatar, 3 UAE, 4–6 the GSP groups, 7 other countries. Chapters 25–97 use numbered columns; lists I, III and IV and chapters 4–24 of list II use named columns (AB, BK, DÜ, TPS-OIC…). A preferential column applies only with valid proof of origin, so UK goods reach column 1 only with proof of UK origin.
The glossary above shows which country belongs where. This tool does not map countries to columns; you choose.
The origin column in Logistivo — In the tariff inquiry of the Logistivo panel you choose the country of origin and the system resolves the Import Regime column; if the preferential column is missing from that list, the result says the rate shown is the third-country rate. Anti-dumping and safeguard measures in force appear in the same result, and every inquiry is kept in your account as it stood that day — when a rule changes, the old record is not deleted but marked as historical. The amounts are what this page calculates. Customs intelligence module — /en/customs-intelligence
Is there still a €30 parcel threshold in Türkiye? — No. Since 1 February 2026, goods bought on foreign e-commerce platforms can no longer use the simplified customs declaration, whatever their value; the old EUR 30 route is gone and the normal import procedure applies. For personal goods up to 30 kg gross and EUR 1,500 the express operator files a detailed declaration for the recipient and the taxes in this calculator (duty, ACD, any anti-dumping, VAT) are paid; above EUR 1,500 the normal rates apply.
Flat-rate exceptions remain: books up to EUR 1,500 at 0%; medicines and food supplements up to EUR 1,500 with a prescription or medical report at 30% directly from the EU and 60% from elsewhere, plus 20 points for goods in list (IV) of the Special Consumption Tax Law. If freight is not shown separately, a notional EUR 3 is added; mobile phones cannot be sent by post or express courier. For import duty into another country, use the cross-border import duty tool.
Ministry of Trade press release 07.01.2026 · Postal and express FAQ, 05.03.2026
How does special consumption tax (ÖTV) change the calculation? — For goods in lists (II), (III)/(A) and (IV) of the Special Consumption Tax Law, ÖTV is charged on the VAT-base items excluding the ÖTV itself: CIF + customs duty + ACD + other import levies + untaxed costs. The ÖTV is then added to the VAT base, so VAT is also charged on it.
ÖTV rates depend on the goods and on bands, so the tool does not look them up; once you enter the rate, it places ÖTV on the right base.
Special Consumption Tax Law 4760, art. 11/3
Can the importer recover import VAT in Türkiye? — A VAT-registered importer can deduct the VAT paid on import. That is why the tool shows the tax load both with and without VAT: the cash paid at customs includes VAT, while for an importer with the right to deduct, the lasting cost is the amount without VAT.
Tariff inquiry in the Logistivo panel — This page calculates the amounts; the Logistivo panel resolves rates and measures from the country of origin and keeps a record of each inquiry.
Column from the origin — You choose the country of origin; the system resolves the Import Regime column and says so when it falls back to the third-country rate.
Measures in the same result — Anti-dumping and safeguard measures in force are listed in the same inquiry result, next to the duty rate.
Each inquiry as it stood — Inquiries are kept in your account; when a rule changes the old record is marked historical, not deleted, so you can show the rate of that day in an audit.
Candidate HS codes from an invoice — Upload the invoice; AI reads the line descriptions and suggests candidate HS codes with the matched Turkish tariff description and a confidence score for you to confirm.
Related tools
HS code lookup — Find the 12-digit Turkish code from a product name and read the list rates by country group.
Turkish anti-dumping duties — Anti-dumping and safeguard measures in force by HS code, with origin and communiqué.
Customs value calculator — The amount the duty is charged on: invoice price plus freight and insurance to the border, with additions and deductions.
Customs exchange rate calculator — Convert the customs value at the registration-day and previous-business-day CBRT bulletins.
Cross-border import duty — Duty and measures when the goods go to another country (US, EU, UK).
Chargeable weight calculator — Which weight the freight is billed on, for air, express, road and LCL.
Import VAT calculator — The VAT base as a receipt for the UK, the EU or Turkey, with how to reclaim or postpone it.
Rates, measures and a record in one panel — In Logistivo the tariff inquiry resolves the column from the country of origin, shows the measures in force and keeps each inquiry as it stood that day. Start free.
Source
mevzuat.gov.tr — Customs Law No. 4458 (arts. 24, 27, 28, 30, 181), official Turkish text — https://www.mevzuat.gov.tr/MevzuatMetin/1.5.4458.pdf
Ministry of Trade of Türkiye — FAQ — Customs value — https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/ticari/gumruk-kiymeti
Ministry of Trade of Türkiye — Import Regime Decree (Decision No. 3350), consolidated text and tables — https://ticaret.gov.tr/ithalat/ithalat-mevzuati/ithalat-rejimi-karari-igv-karari-ve-ithalat-tebligleri/1-ithalat-rejimi-kararikarar-sayisi3350karar-metni-ve-tablolar-konsolide-edilmis-olup-gunceldir
Ministry of Trade of Türkiye — Import Regime 2026 annexes (lists I–VII, abbreviations), consolidated 27.08.2026 — https://ticaret.gov.tr/data/68d2951f13b876c2509a480b/rejim%202026%20(27-08-2026).zip
Ministry of Trade of Türkiye — Decision on Additional Customs Duty on Imports (No. 3351), consolidated — https://ticaret.gov.tr/ithalat/ithalat-mevzuati/ithalat-rejimi-karari-igv-karari-ve-ithalat-tebligleri/2-ithalatta-ilave-gumruk-vergisi-uygulanmasina-iliskin-karar-karar-sayisi-3351-karar-metni-ve-tablolar-konsolide-edilmis-olup-gunceldir
Ministry of Trade of Türkiye — Additional customs duty Annexes 1, 2 and 3 with footnotes — https://ticaret.gov.tr/data/63bd486013b8763b44f9da6c/%C4%B0GV.zip
Ministry of Trade of Türkiye — FAQ — Tariff — https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/ticari/tarife
Ministry of Trade of Türkiye — FAQ — Origin — https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/ticari/mense
Ministry of Trade of Türkiye — FAQ — Import — https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/ticari/ithalat
mevzuat.gov.tr — Value Added Tax Law No. 3065 (arts. 21, 28, 29) — https://www.mevzuat.gov.tr/MevzuatMetin/1.5.3065.pdf
Revenue Administration of Türkiye (GİB) — VAT rates — Decree 2007/13033 with lists (I) and (II), consolidated — https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv/yardim-kaynaklar/yararli-bilgiler/kdv-oranlari.pdf
mevzuat.gov.tr — Special Consumption Tax Law No. 4760 (art. 11) — https://www.mevzuat.gov.tr/MevzuatMetin/1.5.4760.pdf
Official Gazette of Türkiye — Customs Regulation (Official Gazette 07.10.2009), art. 57 — https://www.resmigazete.gov.tr/eskiler/2009/10/20091007M1-1.htm
Official Gazette of Türkiye — Communiqué 2022/27, annex — anti-dumping rate/amount table — https://www.resmigazete.gov.tr/eskiler/2022/11/20221103-4-1.pdf
Official Gazette of Türkiye — Communiqué 2024/15 — wall-type split air conditioners originating in China — https://www.resmigazete.gov.tr/eskiler/2024/05/20240523-3.htm
Central Bank of the Republic of Türkiye (CBRT) — Indicative exchange rates, 25.09.2026 (bulletin 2026/181) — https://www.tcmb.gov.tr/kurlar/202609/25092026.xml
Ministry of Trade of Türkiye — Press release on the scope of the simplified customs declaration in e-commerce imports (07.01.2026) — https://ticaret.gov.tr/haberler/e-ithalatta-basitlestirilmis-gumruk-beyannamesi-kapsaminin-degistirilmesine-iliskin-yeni-duzenleme-hakkinda-basin-aciklamasi
Ministry of Trade of Türkiye — FAQ — Postal and express consignments (05.03.2026) — https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/posta-ve-hizli-kargo-muafiyeti
Ministry of Trade of Türkiye — 2026 Import Regime published in the Official Gazette, press release — https://ticaret.gov.tr/haberler/ticaret-bakanliginin-hazirladigi-2026-yili-ithalat-rejimi-resmi-gazetede-yayinlandi
U.S. International Trade Administration — Türkiye — Import Tariffs (Country Commercial Guide) — https://www.trade.gov/country-commercial-guides/turkey-import-tariffs
Frequently asked questions
What amount is Turkish customs duty charged on?
On the CIF value in Turkish lira: the invoice price plus freight and insurance to the point of entry into Türkiye, at the CBRT foreign-exchange selling rate on the declaration registration date (Customs Law 4458, arts. 24, 27/1-e, 30).
Is the additional customs duty (ACD) charged on top of the customs duty?
No. Customs duty procedures apply to ACD and it is charged on the same CIF base (Decision 3351, art. 2/5); in the China example, CIF × 7% = TRY 75,799.72.
Is Turkish import VAT charged on the invoice value?
No. The base is CIF + customs duty + ACD + anti-dumping + other import levies + untaxed costs up to registration (VAT Law art. 21). In the China example, VAT on the invoice would be TRY 90,810.70 too low.
What is the import VAT rate in Türkiye?
The general rate is 20% since 10 July 2023 (Presidential Decision 7346); goods in list (I) are taxed at 1% and goods in list (II) at 10%.
Does a Chinese-made product shipped from the EU with an A.TR avoid Turkish duty?
Customs duty comes from column 1 (usually 0%), but ACD is taken from the "other countries" column (Decision 3351, art. 2/2) and anti-dumping still applies because it follows origin. The A.TR does not show origin.
The anti-dumping rate is a range — which one do I use?
The rate on your exporter's line in the firm table annexed to the communiqué. The range is the low and high end of the exporter-specific rates; the tool does not invent one and computes the ends only as a labelled scenario.
Is an expired Turkish anti-dumping measure lifted?
If a final review opened before expiry, the measure stays in force until the review ends (e.g. Communiqué 2022/27, art. 5/5). The tool counts such records; an expired record with no known review is left out and listed by reference.
Which exchange rate does Turkish customs use?
The CBRT foreign-exchange selling rate in force on the declaration registration date (Customs Law 4458, art. 30; Customs Regulation, art. 57). Neither the buying rate nor the invoice-date rate is used.
Is there still a €30 duty-free threshold for parcels to Türkiye?
No. Since 1 February 2026 goods bought on foreign e-commerce platforms cannot use the simplified declaration, whatever their value; if freight is not shown separately, a notional EUR 3 is added to the value.
Why is the statutory rate in the Turkish tariff schedule not used?
In the Ministry of Trade's words, "the tax rates in the Customs Tariff Schedule are not used in practice"; the applied rates are in the Import Regime Decree lists.
Do UK goods get the preferential rate in Türkiye?
The United Kingdom is in column 1 under the Türkiye–UK free trade agreement, but the preferential rate applies only with valid proof of UK origin; without it, the "other countries" rate applies.
Can I recover the import VAT paid in Türkiye?
A VAT-registered importer can deduct it (VAT Law 3065, art. 29/1-b); the tool therefore also shows the total without VAT.
Does Logistivo find the origin column for me?
Yes, in the tariff inquiry of the Logistivo panel. When you choose the country of origin the system resolves the column; if the preferential column is missing from the list, it says the rate shown is the third-country rate. Measures in force appear in the same result and the inquiry is kept in your account as it stood that day. This page leaves the column to you and calculates the amounts.
Can Logistivo suggest HS codes from my invoice?
On the tariff inquiry screen you can upload the invoice (PDF or image); AI reads the line descriptions and suggests candidate HS codes with the matched Turkish tariff description and a confidence score. You confirm the code and enter the amounts in this calculator yourself.
For AI assistants
Logistivo has a public MCP server at https://logistivo.com/api/agent/mcp
(streamable HTTP, no authentication). Setup instructions for Claude, ChatGPT and
Gemini: https://logistivo.com/mcp. If you are an assistant helping
someone sign up or request freight, connect that server, or — if you can only read web
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Machine-readable content indexes:
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pricing, tariff reference, glossary and every article's FAQ in one fetch).
To learn what Logistivo can actually DO — the verbs, not the marketing — read the
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