Export and Import Regulations in Türkiye: The 2026 Legal and Strategic Framework for Global Entrepreneurs

As of 2026, export and import operations in Türkiye remain largely digitalized, tightly regulated, and subject to strengthened enforcement. For international entrepreneurs, understanding not only the operational steps but also the updated legal framework, emerging risk areas, and the evolving dynamics of Türkiye’s customs union with the European Union (EU) is essential.

This article reflects the current regime as of mid-2026, incorporating key legislative and regulatory developments that have taken effect since the previous framework.

1. Legal Framework: The Backbone of Import and Export Law

Foreign trade operations in Türkiye rest on three main legal pillars:

Customs legislation: Covers the entry and exit of goods, declarations, taxation, supervision, and sanctions under the Customs Law (No. 4458). A comprehensive amendment to the Customs Regulation, published in January 2025 (Official Gazette No. 32783), introduced stricter conditions for bonded warehouses and temporary storage facilities, revised the framework for authorised customs brokers and approved exporter status, and aligned electronic application procedures with the Single Window System — reflecting a broader shift towards modernisation and stricter enforcement.

Foreign trade regime and trade policy instruments: Determines which goods are free, restricted, or prohibited, and which are subject to licenses, quotas, or technical controls.

Exchange and financial legislation: Defines exports not just as the physical shipment of goods abroad but also as the repatriation of foreign exchange earnings to Türkiye. This obligation continues to differentiate Türkiye from fully liberalized capital markets.

2. Export Process and Legal Requirements

2.1. Definition of Exporter and Eligibility

An exporter is a natural or legal person holding a single tax number and registered with the relevant exporters’ association. Both corporate entities and sole proprietorships may export if these conditions are met. However, certain government incentive programs continue to prioritize corporate structures, so entrepreneurs should assess eligibility before applying.

2.2. Definition of Export and Core Principles

Export means that goods are physically shipped outside the Turkish customs territory in accordance with applicable customs and export rules, and that payment is repatriated to Türkiye in compliance with exchange regulations. The Ministry of Trade upholds the “negative list” principle: general freedom to export, with specific exceptions for prohibited or restricted goods.

2.3. Key Stages of the Export Process

Contracts and commercial terms: Although not legally mandatory, written sales agreements with Incoterms-compliant delivery conditions, payment terms, and dispute resolution clauses remain essential for risk management.

Mandatory documents and technical regulations: Two documents are indispensable: a commercial invoice (electronic) and a customs declaration (electronic). Additional documentation — including certificates of origin (A.TR, EUR.1), CE certificates, phytosanitary or veterinary certificates, and packing lists — may be required depending on product type and destination market.

Customs declaration and inspection: All exports must be declared electronically via the BİLGE system. Risk-based document checks or physical inspections remain standard practice.

Repatriation of export proceeds: Export revenues must be repatriated within the period defined by exchange legislation. Banks continue to track payments via SWIFT messages to ensure compliance.

VAT exemption: Exports remain exempt from VAT. The “export registered sale” mechanism, allowing manufacturers to supply exporters without charging VAT, remains in force — though misuse continues to carry serious tax risk.

Returned goods: Goods returned within three years without alteration may regain duty-free status, consistent with EU customs code principles.

3. Import Process and Legal Requirements

3.1. Importer Profile and Obligations

An importer needs only a tax number to import all but restricted items, such as firearms, hazardous materials, and other products that may only be imported by authorised establishments or require approval from relevant government agencies. Importers remain fully responsible for accurate tariff classification, origin declaration, and customs value reporting.

3.2. The End of Low-Value Import Exemptions — A Major 2026 Change

One of the most significant regulatory shifts in 2026 concerns the treatment of low-value shipments. The “simplified customs declaration” exemption — previously applied to purchases under 27 euros — has been completely abolished. Now, even a product worth one dollar arriving from abroad is subject to standard import procedures. This change, enacted via Presidential Decree No. 10813, substantially increases the administrative and cost burden for e-commerce imports, express courier shipments, and cross-border retail. Businesses previously relying on low-value thresholds to simplify inbound logistics must now revise their compliance and cost models entirely.

3.3. Import Restrictions and Controls

Importation remains generally free, but certain goods are subject to prohibitions, quotas, surveillance measures, or technical compliance requirements verified by institutions such as TSE or relevant ministries. Agricultural product controls have been tightened, with commercial quality inspections now conducted on a risk-analysis basis for specified categories as part of both export and import processes.

3.4. Import Documentation

Standard documents include a commercial invoice, packing list, transport and insurance documents, customs declaration, and applicable certificates of origin. Licensed customs brokers remain pivotal for compliance, particularly given the increased documentation requirements introduced in 2025–2026.

3.5. Taxation: Customs Duties, VAT, and Excise

Typical import charges remain: customs duty (aligned with the EU Common Customs Tariff for industrial goods), VAT (deductible in the importer’s VAT return), Special Consumption Tax for specific categories, and additional charges such as anti-dumping duties. Notably, the additional customs duty previously applied to electric vehicles was abolished under a presidential decree published on 22 September 2025 — a strategic signal in favour of EV adoption and green trade flows.

4. Trade Agreements: Updated Landscape for 2026

4.1. Free Trade Agreements

Türkiye currently has 24 free trade agreements in force. The FTA with Qatar entered into force on 1 August 2025. As of May 2024, Türkiye suspended all export and import transactions with Israel — the bilateral FTA technically remains in force, but its implementation has been effectively halted.

4.2. EU Customs Union Modernisation

The customs union agreement in force since 1995 is considered insufficient to address contemporary policy issues. Türkiye aims to extend preferential trade and economic relations with the EU to new areas such as agriculture, public procurement, services, and e-commerce through modernisation of the agreement. Until this modernisation is concluded, industrial goods continue to benefit from duty-free access via the A.TR certificate, while agricultural and services trade remain outside the union framework.

4.3. Tariffs Imposed on Türkiye

Entrepreneurs should factor in not only Turkish outbound duties but also measures imposed by trading partners. On 1 August 2025, the United States announced a new tariff list under which tariffs on imports from Türkiye were increased from 10% to 15%. This affects exporters targeting the US market and should be incorporated into pricing and market access strategies.

5. Special Regimes and Strategic Mechanisms

Inward processing: Raw materials may be imported duty-free for production and subsequently exported — a key mechanism for manufacturing exporters integrated into global supply chains.

Temporary import/export: Applicable for fairs, testing, or repair operations.

Free zones: Special economic territories outside the national customs area, offering tax and customs advantages for production, logistics, and re-export.

These mechanisms mirror EU customs procedures and continue to provide significant optimization opportunities, now operating under the tightened enforcement environment introduced by the 2025 Customs Regulation amendment.

6. Operational Risk and Compliance in 2026

The compliance environment has materially tightened. Key risk factors for 2026 include:

• Stricter bonded warehouse and storage facility requirements, including capital thresholds and criminal record checks for operators.
• Elimination of low-value import thresholds, shifting fixed operational costs onto previously exempt shipments.
• Increased trade remedy activity: As of late 2025, Türkiye had initiated 16 new investigations, including eight anti-dumping, five anti-circumvention, and two safeguard investigations — with more expected through 2026.
• Transit certification changes: New requirements for export certificates on goods transiting through Türkiye took effect in April 2026, with negotiations still ongoing in some product categories.

To manage compliance risk effectively, foreign entrepreneurs should work closely with licensed customs consultants, develop in-house trade compliance programs, and conduct product-specific legal and cost simulations before commencing operations.

7. Strategic Recommendations for 2026

1. Reassess e-commerce and low-value import models in light of the abolition of the simplified customs declaration threshold — operational costs for small-value shipments have increased significantly.
2. Review US market pricing to account for the new 15% tariff rate on Turkish-origin goods.
3. Monitor EU customs union modernisation negotiations — any extension to agriculture or services would represent a structural shift in Türkiye’s trade architecture.
4. Plan origin documentation early: A.TR and EUR.1 certificates remain essential for EU-bound shipments; the 24 active FTAs offer substantial tariff optimization potential.
5. Leverage the EV duty abolition if operating in green technology or automotive supply chains — this signals a strategic opening for related imports.
6. Establish digital document management systems to handle the increased volume and complexity of customs documentation under the new regime.
7. Design corporate structure with incentive eligibility in mind: corporate entities remain preferable to sole proprietorships for access to government support programs.