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Everest Gümrük Müşavirliği

Frequently asked questions

Your questions about customs, answered

We’ve compiled the questions we hear most often about imports, exports and customs legislation. The answers are for general information only; contact us for an assessment specific to your goods and transaction.

General

What does a customs broker do?

Customs brokers are professionals licensed by the Ministry of Trade who carry out customs formalities on behalf of traders under a power of representation. Their services include preparing declarations, calculating duties and taxes, tracking documents and permits, and handling all dealings with the customs authorities.

Which regions and modes of transport do you cover?

Our management and operations center is in Kayseri, and we also serve you through our branch and liaison offices at customs administrations in provinces and districts with heavy workloads. We handle customs formalities for imports and exports by sea, road, rail and air.

What do I need to start working with you?

To act on your company’s behalf, we usually need a power of attorney granting representation, plus basic corporate documents such as your signature circular, tax registration certificate and Trade Registry Gazette. We identify any other documents your transactions require together at our first meeting.

Can I also get logistics, warehousing or insurance services?

Yes. Through our sister companies, we offer the companies whose customs formalities we handle consulting and competitive prices in international logistics, domestic transport, general bonded warehousing, non-bonded storage, foreign trade, insurance and IT.

How is your service fee determined?

Our service fee depends on the type of transaction, the nature of the goods, the number of declarations and any additional services required. Third-party costs such as duties, taxes, fees, port and storage charges are separate from the service fee; we share these cost items with you before work begins.

How can I send you documents?

You can send your documents digitally by email; we will let you know separately if any originals are required. Since customs formalities are largely handled electronically, most processes can start without waiting for paper documents.

Import

Which taxes are payable on imports?

Depending on the goods’ HS code (GTIP) and origin, you pay customs duty, any additional customs duty, anti-dumping or countervailing duty, and VAT. Some products are also subject to special consumption tax (ÖTV), and deferred payment terms may trigger the Resource Utilization Support Fund levy (KKDF).

How is customs value calculated?

As a rule, customs value is based on the transaction value of the goods, that is, the price actually paid or payable to the seller. Added to this price are freight and insurance costs up to the point of entry into the customs territory of Türkiye, as well as elements listed in the legislation, such as royalties and license fees.

What is TAREKS, and which products require it?

TAREKS is the risk-based control system through which foreign trade checks relating to product safety and technical regulations are carried out electronically. The products subject to inspection are specified by HS code (GTIP) in the relevant communiqués, so we assess inspection requirements together with HS classification.

Why might my goods be held at customs?

Missing or incorrect documents, incomplete agency checks, a physical inspection or laboratory analysis can all extend the waiting time. Through pre-assessment, we aim to eliminate many of these risks before the goods arrive.

How do delivery terms (Incoterms) affect customs value?

Customs value includes freight and insurance costs up to the point of entry into the customs territory of Türkiye. Under terms such as EXW or FOB, these costs are therefore added to the invoice price, whereas under CIF or CIP they are usually already included in it. Domestic transport costs incurred after the point of entry are not added to customs value, provided they are shown separately on the invoice.

Export

Which documents are required for export?

The basic documents are usually the commercial invoice, packing list and transport document. Depending on the destination country and the product, an A.TR, EUR.1 or certificate of origin may also be required, as well as the relevant approvals for products subject to export registration or licensing.

How do I claim a VAT refund on exports?

Since export supplies are exempt from VAT, the VAT incurred on exports can be reclaimed through a refund. The refund process relies on consistency between the closed customs declaration and the invoice data; the claim is usually filed with the tax office through your accountant.

Where can I obtain a certificate of origin?

A certificate of origin shows the non-preferential origin of goods and is usually issued through chambers of commerce and industry. Depending on the buyer country’s requirements, additional conditions such as further legalization of the certificate may apply.

Can I bring back a product that was rejected abroad?

Yes. Goods exported from Türkiye and brought back in the same condition within certain time limits and conditions may be exempt from import duties and taxes under the returned goods provisions. Complete documentation from the original export is important in this process.

What is micro-export?

Micro-export means declaring low-volume e-commerce sales shipped by express courier or post under an ETGB. Sales made this way are recorded as exports and may qualify for VAT refunds when the requirements are met.

Legislation & Documents

What is the GTIP, and why does it matter?

The GTIP (Customs Tariff Statistical Position) is the 12-digit code assigned to goods in the Turkish Customs Tariff Schedule, based on the international HS code. Because duties and taxes, applicable trade controls and statistical records are all determined by this code, getting it right is crucial.

What is Binding Tariff Information (BTI)?

A BTI (BTB in Turkish) is a decision issued by the customs administration on application that officially determines the tariff classification of specific goods. It is binding on both the administration and the holder for as long as it remains valid, providing predictability in classification.

What are A.TR, EUR.1 and EUR-MED certificates for?

These certificates allow goods to benefit from preferential trade arrangements. The A.TR is used for industrial products in free circulation under the Türkiye–EU Customs Union, while the EUR.1 and EUR-MED prove preferential origin under free trade agreements.

What is Authorized Economic Operator (AEO) status?

AEO status (YYS in Turkish) is granted to companies that meet customs compliance, financial solvency and security criteria. Holders can benefit from advantages such as fewer checks and simplified procedures under the conditions set out in the legislation.

Which exchange rate is used in customs transactions?

As a rule, the CBRT exchange rates in effect on the date the customs declaration is registered are used. The rate table on our website is therefore for information only; the exact calculation is based on the rate on the declaration date.

Didn’t find your answer?

Send us your questions about your specific goods and transaction; we’ll review them within the legal framework and give you a clear answer.