Türkiye
Türkiye - 1.3 Custom Information
Home

Türkiye Customs Information 

Duties and Tax Exemption 

For contact information regarding government customs authorities, please follow the link below: https://www.trade.gov.tr/customs-formalities  

For more information please see the following link: 4.1 Türkiye Government Contact List  

Emergency Response: 

[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government.  When this occurs, there is usually a streamlined process to import goods duty and tax free.] 

In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones 

Agreements / Conventions Description 

Ratified by Country? 

(Yes / No)  

WCO (World Customs Organization) member 

Yes 

16-06-1951 

Annex J-5 Revised Kyoto Convention 

Yes 

28-05-2009  

OCHA Model Agreement 

Yes 

07-06-2016 

 

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) 

No 

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) 

  • European Union Customs Union: Signed in 1995, entry into force in 1996. 

  • Economic Cooperation Organization (ECO): Turkey is a founding member, ECO established in 1985 

  • Black Sea Economic Cooperation (BSEC): Turkey one of 11 founding members in 1992 

  • Joint Declaration on Disaster Management with Greece: Signed in May 2003 

  • Protocol on Cooperation on Emergency Assistance with Azerbaijan: Signed in January 2013 

  • Agreement on Cooperation on Emergency Situations with Bulgaria: Signed in January 2013 

  • Agreement on Cooperation on Emergency Situations with Georgia: Signed in February 2013 

Exemption Regular Regime (Non-Emergency Response):  

In Türkiye, under non-emergency conditions, the general framework regulating imports, including humanitarian aid, is outlined in the Turkish Customs Code. The primary objective of this legislation is to facilitate the smooth movement of goods while safeguarding national security, public health, and economic interests. 

In terms of organizational structure, the General Directorate of Customs, falling under the Republic of Türkiye Ministry of Trade, is the chief authority overseeing customs operations. They have a hierarchical structure with regional customs offices managing specific entry points like airports, seaports, and land borders. 

https://www.trade.gov.tr/customs-formalities/frequently-asked-questions/customs-offices 

Türkiye’s humanitarian customs regulation contains all articles that refer to commodities importation, that are exempted from customs taxes and fees. Tax exemption from customs duties applies to the following: 

  • Humanitarian aid which covers vital human need (e.g. food, medicine, clothing, bedding etc) imported by government institutions and by officially registered humanitarian aid organizations for the purpose of free distribution to the public. 

  • Goods send by foreign persons or companies for non-profit use by government institutions or officially registered humanitarian aid organizations. 

  • Office goods or other materials send by foreign persons or companies for the use of the officially registered charity/humanitarian aid organizations in the course of their activities. 

  • Goods imported by government institutions or officially registered foundations working for the public, to be distributed to victims of a natural disaster, or left for use by such persons with ownership remaining with the institutions. (This does not apply to construction materials, even for the purpose of rebuilding after a natural disaster). 

  • Goods imported by aid organizations for their own use during the period of their aid activities. 

  • Agencies included are all UN agencies in addition to NGOs, and donors. 

 

Organizational Requirements to obtain Duty Free Status 

United Nations Agencies 

Any UN agency intended to operate in Türkiye should be registered and shall have a signed agreement with the government, which include their project activities in Türkiye or any support they may seek for their transit activities. The Turkish Ministry of Foreign Affairs (MOFA) reviews the said activities against the basic agreement that was signed between the UN and the respective UN Agency. 

-   The UN agency must have a memorandum of understanding (or any such document that waives them the duty and taxes on their project activities) apply to the Turkish Customs, using their agreement with MOFA for the exempted from all taxes and duties. 

-  This would be applied to all food and non-food items that will be officially used or distributed by the UN agency and/or their subsidiaries.  

- Without the project-related agreements (memorandum of understanding / any such document) no UN agency is allowed to export from Turkiye to NWS or handle transit cargo. The Ministry of Customs and Trade forbids all non-Turkish non-commercial operators from handling and moving cargo into NWS. (Ministerial instruction dated 14 April 2015)  

 

 

Non Governmental Organizations 

 -  Any non-governmental organization is not authorized to communicate with Turkish MOFA directly, in order to obtain the registration and license to operate, but rather via the Turkish Red Crescent (TRC).  NGOs should approach and communicate with TRC in order to get all necessary approvals to operate in Türkiye.  

-  All above mentioned procedures for UN agency applications are applied also to NGOs 

 

Requirement 

United Nations Agencies 

Non-Governmental Organizations (NGOs) 

Registration in Turkey 

Not always necessary due to overarching international agreements with the UN and its specialized agencies. However, in some cases, specific UN agencies might need to notify or work in collaboration with related Turkish ministries for their operations. 

Essential. NGOs must be registered with the relevant government body, often the Department of Associations under the Ministry of Interior. Registration involves providing organizational details, objectives, and the nature of activities to be undertaken in Turkey. 

Documentation 

Letter of intent or notification detailing the nature and purpose of the import, which includes the list of goods, expected time of arrival, and the port of entry. 

Detailed documentation about the nature of the goods, their purpose, and any previous record of similar imports. The aim is to ensure that the goods are directly related to the NGO's mission and objectives in Turkey. 

Licenses/Permits 

In some cases, specific permits might be needed, especially for sensitive goods (e.g., medical equipment or communication devices). These are usually facilitated by the relevant Turkish ministry or department in collaboration with the UN agency. 

Necessary for certain types of goods, especially those which might have restrictions or special considerations. For instance, medical supplies might require permits from the Ministry of Health, while educational materials might need clearance from the Ministry of Education. 

Track Record 

UN agencies, due to their international stature, might not need to provide a detailed track record for each shipment. However, it helps if the agency has a prior working relationship with the Turkish government. 

A good track record in Turkey can be beneficial. NGOs with a history of successful imports and projects that align with Turkish development goals might find the customs process smoother. 

Collaboration with Local Entities 

Collaborating with local entities might not be mandatory but can facilitate the customs process. For instance, working with the Turkish Red Crescent or local municipalities can help expedite customs clearance. 

Often recommended. Collaboration with local NGOs, charities, or government bodies can aid in ensuring the imported goods reach their intended beneficiaries and might streamline the customs clearance process. 

Customs Broker 

Not mandatory but having a customs broker or a representative familiar with the local customs process can help ensure smooth clearance, especially for large shipments. 

Highly recommended. Local customs brokers are familiar with the latest regulations, documentation requirements, and can assist in ensuring the goods are cleared without unnecessary delays. 

Exemption Certificate Application Procedure:  

Duties and Taxes Exemption Application Procedure 

Process to be followed 

 -  The UN agency should submit a request to the Turkish MOFA, asking that all importations into the country are to be tax free, and exempted from all duties. 

-  Turkish MOFA address and contacts: Dr. Sadık Ahmet Cad. No:8 Balgat / ANKARA -  Türkiye 06100 

Phone: +90 (312) 292 10 00 

-  Upon the approval of MOFA, a copy of this approval is attached to all shipping documents submitted when applying the customs clearance formalities. 

-  For NGOs, they should approach Disaster and Emergency Management Authority (AFAD) under the Prime Ministry in order to be licensed by the Turkish government. 

-  AFAD address and contracts: 

 Address: Üniversiteler Mah. Dumlupınar Bulvarı No: 159 ( Eskişehir Yolu 9. Km ) Çankaya/ Ankara 

Mail: basin.halklailiskiler@afad.gov.tr 

Pbx: 0 (312) 258 23 23 

Fax: 0 (312) 258 2082 

Exemption Certificate Document Requirements 

Duties and Taxes Exemption Certificate Document Requirements (by commodity) 

  

Food 

NFI (Shelter, WASH, Education) 

Medicines 

Vehicle & Spare Parts 

Staff & Office Supplies 

Telecoms Equipment 

Invoice 

Yes, Original, 1 copy, applies to both UN and NGO 

Yes, Original, 1 copy, applies to both UN and NGO 

Yes, Original, 1 copy, applies to both UN and NGO 

Yes, Original, 1 copy, applies to both UN and NGO 

Yes, Original, 1 copy, applies to both UN and NGO 

Yes, Original, 1 copy, applies to both UN and NGO 

AWB/BL/Other Transport Documents 

Yes, Original, 2 copies, applies to both UN and NGO 

Yes, Original, 2 copies, applies to both UN and NGO 

Yes, Original, 2 copies, applies to both UN and NGO 

Yes, Original, 2 copies, applies to both UN and NGO 

Yes, Original, 2 copies, applies to both UN and NGO 

Yes, Original, 2 copies, applies to both UN and NGO 

Packing Lists 

Yes, Original, 2 copies, applies to both UN and NGO 

Yes, Original, 2 copies, applies to both UN and NGO 

Yes, Original, 2 copies, applies to both UN and NGO 

Yes, Original, 2 copies, applies to both UN and NGO 

Yes, Original, 2 copies, applies to both UN and NGO 

Yes, Original, 2 copies, applies to both UN and NGO 

Other Documents 

Depends on the nature of food (e.g., phytosanitarycertificate, Health Cert, 

Analysis Cert, 

Non GMO Cert) 

 

 

Health Cert. 

Analysis certi. 

 

Import license for vehicles 

 

Special permits for certain equipment. (E.g. Technical data sheet 

 

Government License) 

Donation/Non-Commercial Certificates 

Yes, Original, 1 copy, applies to both UN and NGO 

Yes, Original, 1 copy, applies to both UN and NGO 

Yes, Original, 1 copy, applies to UN only 

Yes, Original, 1 copy, applies to UN only 

No 

No 

Additional Notes: 

  • The list provided is a general guideline and may change based on updates to Turkish customs regulations or international agreements. 

  • Non-commercial certificates are particularly important when importing goods that are not for sale and are intended for humanitarian aid or donation purposes. 

  • Special care should be taken when importing medicines to ensure compliance with the regulations of the Turkish Ministry of Health. Always ensure that medicines are not on the restricted list. 

  • Telecoms equipment, especially those which use certain frequencies or are of a sensitive nature, may require additional permits from the Turkish telecommunication's regulatory authority 

Customs Clearance 

General Information  

Customs Information 

Document Requirements  

  • Invoice: Must clearly state the nature of goods, quantity, value, country of origin, and other relevant details. For temporary imports, the nature of the temporary import must be clearly indicated. 

  • Packing List: Detailed breakdown of items inside each package, box, or container. 

  • Certificate of Origin: Proof of where the goods have been manufactured or processed. 

  • Bill of Lading or Airway Bill: For sea or air shipments, respectively. 

  • Import License: Depending on the nature of goods, especially for regulated products. 

  • Other Certificates: Such as health certificates for food and agricultural products or technical standards/compatibility certificates for electronics. 

Republic of Türkiye - Ministry of Trade 

Embargoes 

NONE: As of the last update, Turkey does not have specific embargoes on general humanitarian goods. However, geopolitical situations can change, and it's always advisable to check the latest with local authorities. 

Prohibited Items 

Drugs: Narcotics and psychoactive substances not approved by the Turkish Ministry of Health. 

Protected Species: Any item or product derived from animals or plants listed under the CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora). 

Imitation and Counterfeit Material: Any product or item that infringes on intellectual property rights. 

Wine and Spirits: There are restrictions on the import of alcohol for non-commercial purposes, and quantities may be limited for personal consumption. 

General Restrictions 

GMO Commodities: Genetically Modified Organism products have restrictions, and specific approvals might be needed for import. 

Cultural Artifacts and Antiquities: Restrictions exist on the import of items that have historical or cultural significance to prevent illegal trade. 

Weapons and Ammunition: Strict restrictions and licenses are needed. 

Customs Clearance Document Requirements 

  

Food 

NFI (Shelter, WASH, Education) 

Medicines 

Vehicles & Spare Parts 

Staff & Office Supplies 

Telecoms Equipment 

D&T Exemption Certificate 

Yes, one copy.Applied to both UN & NGOs 

Yes, one copy.Applied to both UN & NGOs 

Yes, one copy.Applied to both UN & NGOs 

Yes, one copy.Applied to both UN & NGOs 

Yes, one copy.Applied to both UN & NGOs 

Yes, one copy.Applied to both UN & NGOs 

Invoice 

Yes, one original 

Yes, one original 

Yes, one original 

Yes, one original 

Yes, one original 

Yes, one original 

AWB/BL/Other Transport Documents 

Yes, 3 original 

3 copies 

 

Yes, 3 original 

 

 

Yes, 3 original 

 

Yes, 3 original 

 

Yes, 3 original 

 

Yes, 3 original 

 

Donation/Non-Commercial Certificates 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

Packing Lists 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

Phytosanitary Certificate 

Yes one original if the  food is planted crop 

 

 

 

 

Technical Data Sheet 

Other Documents 

Health Certificate 

Analysis certificate 

Non GMO Certificate 

 

 

Health Cert. 

Analysis certi. 

 

 

 

 

Transit Regime 

The Common Transit Procedure (CTP) is used for the movement of goods between the 28 EU Member States, the EFTA countries (Iceland, Norway, Liechtenstein and Switzerland) and Turkey (since 1 December 2012) and Republic of Macedonia (since 1 July 2015) and Serbia (1 February 2016). The legal basis of CTP is the Common Transit Convention (CTC) of 20 May 1987. CTP provides for customs and excise duties and other charges on goods to be suspended during their movement. Turkey became party to CTC since 1 December 2012. 


CTP has been developed, for both economic operators and customs administrations, into an instrument of commercial policy essential for facilitating and managing the huge growth of international trade in goods. This system allows that goods can be dispatched between the Community customs territory and EFTA countries with a minimum of formalities and with customs duties and national charges suspended. 
 

In Türkiye, the transit regime is especially crucial due to its strategic location, connecting Europe to Asia and acting as a pivotal hub for trade and aid movements. When humanitarian aid commodities are destined for another country but pass through Türkiye, they typically follow a bonded transit procedure, ensuring these goods are merely in transit and not meant for local distribution or sale. 

The regulations about Transit Procedure are: 

  • Turkish Customs Code Articles between 84-92, 

  • Turkish Customs Regulation Articles between 212-244, 

  • Common Transit Convention, 

  • Circular No: 2012/4 

  • Communique No: 3,4,5,6 and 8 

There are two types of transit procedures in Türkiye: 

National Transit Procedure is a transit procedure which allows movement of goods from a departure authority to an arrival authority both of which located within the Customs Territory of Türkiye. On the other hand, Community transit is a customs procedure that allows movement of goods from one point in the Community to another. Within provisions of CTP, “T1” symbol is applied for non-Community goods and “T2” for Community goods. Also, “TR” symbol is applied for National Transit Procedure in Türkiye. 
  
Following an application by the holder of the procedure or the consignee, as appropriate, the competent authorities may authorise the following simplifications: 

  1. Use of a comprehensive guarantee or guarantee waiver, 

  1. Use of special type seals, 

  1. Authorized consignor status, 

  1. Authorized consignee status, 

  1. Procedures specific to certain modes of transport: 

  1. Goods carried by rail, 

  1. Goods carried by air, 

For bonded transit in Türkiye’ the goods are usually placed under seal, ensuring that their contents remain untouched and intact during transit. These seals are provided by the Turkish customs authorities and are essential to prevent the tampering of goods. In certain cases, especially when high-value or sensitive items are in transit, customs escorts might be required from the point of entry to the exit point. The need and cost of these escorts vary depending on the perceived risk of the consignment and the nature of the goods. 

To ensure that the goods in transit do not unlawfully enter the Turkish market and bypass local import duties, organizations might be required to provide a transport bond. This bond serves as a financial guarantee that the organization will adhere to the transit regulations. If the organization follows all regulations, the bond is returned upon the goods' exit from Türkiye. However, any violation can lead to forfeiture of the bond to cover potential customs duties and other related fines. 

Furthermore, Türkiye has several bonded warehouses where goods can be stored temporarily. These facilities are especially beneficial for aid agencies and organizations that might face delays or logistical challenges. In these bonded warehouses, goods remain under Turkish customs control and can be held without being subject to local import duties. They can only be released upon either re-exportation or once all relevant customs procedures have been fulfilled. 

Overall, while Türkiye's transit regime is structured to ensure the integrity of goods passing through its borders, it's always advisable for organizations to be well-versed with the specific requirements and regulations to ensure smooth transit of their humanitarian aid consignments. 

Jump to top