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Everest Gümrük Müşavirliği

Our services

E-Export & ETGB

We streamline ETGB filing, micro-exports and returns for your international sales through marketplaces or your own online store.

Overview

Cross-border e-commerce sales, when structured correctly, are recorded as official exports and let you benefit from advantages such as VAT refunds. We set up your Electronic Commerce Customs Declaration (ETGB) processes for express courier and postal shipments to fit your sales model. As customs brokers, we handle your e-export and ETGB operations from our head office in Kayseri and our branch and liaison offices.

Micro-exports with ETGB

The ETGB is a simplified customs declaration used for e-commerce shipments sent by express courier or post that stay within the value and weight limits set by law. Sales made under an ETGB are recorded as exports, providing the basis for VAT refunds under the export exemption and, where eligible, for e-export incentives.

For goods that exceed these limits or are shipped in bulk, a standard export declaration is used. Together, we determine which method suits your business best based on your order volume, product groups and target markets.

Invoicing, returns and record-keeping

The information declared in the ETGB must match the e-invoice or e-archive invoice for the VAT refund process to run smoothly. We help you set up a structure that keeps your products’ GTIP codes, invoicing and shipment data consistent.

Products returned from abroad can be re-imported free of duties and taxes under the returned goods provisions, provided certain conditions are met. Planning the returns flow from the outset avoids unnecessary tax and storage costs.

What we do

  • Setting up the ETGB data and document flow with your courier
  • GTIP mapping for your product catalog
  • Checking e-invoice and e-archive data against the ETGB
  • Choosing between micro-export and a standard export declaration
  • Preparing export documents for VAT refunds
  • Customs formalities for returns shipped back from abroad
  • Customs consulting for marketplace and overseas warehouse models

Documents typically required

  • E-invoice or e-archive invoice
  • Product details (description, GTIP, quantity, value, weight)
  • Buyer details and order records
  • Courier shipment and tracking information
  • Documents from the original export for returned shipments

Frequently asked questions

What is the difference between an ETGB and a standard export declaration?

The ETGB is a simplified declaration designed for e-commerce shipments sent by express courier or post that fall below certain value and weight limits. For shipments above those limits or for bulk consignments, a standard export declaration is used.

Can I claim VAT refunds on sales made under ETGB?

Since sales under ETGB are treated as exports, they may qualify for VAT refunds if the legal requirements are met. Consistency between invoice and declaration data is decisive in this process.

Do I pay taxes on products returned by my customers?

Goods exported from Türkiye and returned in the same condition within a certain period may be exempt from import duties and taxes under the returned goods provisions. To apply the exemption, documents proving the original export must be available.