Duties, VAT and levies: what lands on your invoice
Turkey's landed cost for commercial imports comprises several stacking layers. Customs duty (gümrük vergisi) is determined by the 12-digit GTİP (Gümrük Tarife İstatistik Pozisyonu, Turkey's harmonised tariff code). Most IT and telecom hardware (including servers, switches and routers) attracts 0% customs duty under Turkey's IPA commitments, while consumer electronics and some industrial categories attract rates of 5–20%.
KDV (Katma Değer Vergisi, VAT) is applied at 20% on the CIF value plus applicable duties for the majority of commercial imports. Certain medical devices and basic goods qualify for reduced rates of 10% or 1%. KDV is collected at the border as part of the customs declaration and is recoverable as input tax by VAT-registered businesses in Turkey.
KKDF (Kaynak Kullanımını Destekleme Fonu) is a levy of typically 6% that applies to certain import transactions, particularly where payment terms exceed 90 days or where the financing structure meets the applicable criteria under KKDF regulations. We assess applicability during the pre-check and include it in the full landed cost projection.
ÖTV (Özel Tüketim Vergisi, Special Consumption Tax) applies to specific product categories including motor vehicles, petroleum products, tobacco and certain luxury electronics. Most enterprise IT and industrial equipment is ÖTV-exempt.
Regulatory approvals that must be in place before arrival
Turkey's approval framework is product-specific and regulator-specific. The principal bodies and their scope are:
- BTK (Bilgi Teknolojileri ve İletişim Kurumu), telecommunications regulator. Mandatory for wireless, SIM/IMEI-enabled, encryption-capable and radio-frequency hardware. IMEI registration and BTK type approval must be obtained or confirmed before customs release.
- TITCK (Türkiye İlaç ve Tıbbi Cihaz Kurumu), Turkish Medicines and Medical Devices Agency. Regulates medical devices, diagnostics and laboratory equipment. Registration status and required technical declarations are confirmed pre-shipment.
- TAREKS (Dış Ticaret Ürün Güvenliği ve Denetimi), the online product safety inspection system operated by the Ministry of Trade. Certain machinery, electrical equipment and consumer products require a TAREKS denetim kodu before clearance.
- TSE (Türk Standartları Enstitüsü), conformity assessments for products subject to Turkish technical standards. TSE marks or declarations of conformity may be required in parallel with TAREKS checks.
Trade documentation and declarations
Import declarations in Turkey are submitted via the Tek Pencere (Single Window) system, which consolidates filings across customs, TAREKS, BTK and other competent authorities into a single electronic workflow. The declaration uses the GTİP 12-digit tariff code; misclassification is one of the most frequent causes of additional inspections and duty reassessments.
For goods originating in the EU, an ATR Movement Certificate (under the Turkey–EU Customs Union) can eliminate customs duty on eligible industrial products. For goods from countries with which Turkey has a Free Trade Agreement, a EUR.1 Preference Certificate or supplier declaration may apply. TFTIOR verifies origin documentation as part of the pre-clearance review.
E-commerce and low-value postal shipments may be processed under an ETGB (Elektronik Ticaret Gümrük Beyannamesi) simplified declaration. Most commercial B2B hardware shipments use the standard import declaration (Serbest Dolaşıma Giriş Beyannamesi).
📊 Turkey import duty snapshot (2026)
Servers & PCs: 20% KDV + 4% TRT Bandrol Tax + 1% Culture Fund
Switches & routers: 20% KDV
QSFP transceivers: 20% KDV + 5% customs duty
Cables: 20% KDV + 18.3% additional taxes
KDV (VAT): 20% on CIF + duty
ÖTV (Special Consumption Tax): 0% for enterprise IT/telecom
GTİP-dependent. Always confirm classification before shipping.
🚢 Ports and entry points we operate through
Air: Istanbul Airport (IST), Sabiha Gökçen (SAW)
Road: Halkalı Customs, Erenköy Customs
Sea (Marmara): Ambarlı Port
⏱ Clearance lead times
Standard commercial import (no approvals): 24–48 hours
BTK documentation required: add 3–7 business days pre-shipment
TAREKS inspection triggered: add 2–5 business days
TITCK review required: add 5–15 business days
Physical customs inspection: add 1–3 business days
*All timelines assume documentation is fully aligned before arrival.
📎 Standard import documents
Commercial invoice (CIF value, GTİP, country of origin)
Packing list
Bill of lading or air waybill
ATR or EUR.1 certificate (where applicable)
BTK type approval or IMEI declaration (telecom/wireless)
TAREKS denetim kodu (machinery/electrical)
TITCK registration confirmation (medical devices)
End-use certificate (dual-use goods)