Import & Export in Türkiye: Customs, Machinery and Payment Security (2026)
Tercan Legal — Turkish corporate lawyers for foreign investors, Istanbul, since 2011
Author: Av. Mithat Tercan · Istanbul Bar Association No. 1, Reg. No. 45421 · Verify at the official Bar roster: istanbulbarosu.org.tr/levha
Türkiye sits inside the EU Customs Union and at the center of regional trade routes — the commercial case makes itself. The legal side comes down to three questions: will your goods clear customs, will you get paid, and did you claim the exemptions before the ship sailed? Here is the practical version of all three.
Importing into Türkiye, Step by Step
- A Turkish importing entity — your Turkish company (see our company establishment guide) or a contracted local importer of record.
- HS code and import regime check before shipping. Duties, surveillance measures, licence requirements — all hang on the code. Getting it wrong is discovered at customs, at your cost, with your goods waiting.
- Product compliance: CE marking and Turkish product-safety requirements for regulated goods; conformity paperwork ready before arrival, not assembled at the port.
- Machinery for your own investment? E-TUYS investment incentive certificate first — customs duty and VAT exemption on imported machinery applies only to imports made under an existing certificate. After clearance nobody can help you.
- Customs declaration through a licensed broker; VAT and duties per regime; goods released.
Buying Machinery & Equipment — the Contract
📋 What your supply contract must fix (before payment, in writing)
☐ INCOTERMS chosen deliberately — who owns risk at sea decides who eats the damage
☐ Retention of title until full payment — plus registration where enforceable
☐ Warranties: scope, duration, spare parts, response times — with penalties, not intentions
☐ Payment security: letter of credit or payment-against-documents for first deals with new counterparties
☐ Installation, training and commissioning obligations with deadlines
☐ Dispute clause — Istanbul arbitration or courts, decided now
Getting Paid — Exporters’ Corner
- New Turkish buyer? Confirmed letter of credit or cash against documents. Open account terms come after history, not before.
- Check your counterparty: trade registry standing, enforcement (icra) file search, real signature authority of the person signing. Takes us a day; saves your invoice.
- Selling equipment on credit? Register a pledge in the movable pledge registry. An unregistered pledge is a handshake — a registered one survives your buyer’s other creditors.
- Unpaid anyway? Turkish enforcement (icra) proceedings are creditor-friendly and fast by regional standards — with the right paperwork built into the contract from the start.
Exporting from Türkiye
Using Türkiye as a manufacturing and export base is precisely what the Customs Union and the free zones are built for. The legal to-do list is short: a Turkish company, exporters’ association membership for your product group, VAT-refund discipline on export sales (exports are VAT-exempt — the refunds are real money if filed correctly), and origin documentation (A.TR for EU, EUR.1/certificates of origin elsewhere) matched to your markets. Free zone establishment is worth modelling if most production leaves the country.
Frequently Asked Questions
Do I need a Turkish company to import into Türkiye?
You need a Turkish importer of record — your own company or a contracted local one. For ongoing trade, your own company pays for itself quickly.
How do I avoid customs duty and VAT on machinery I import for my factory?
An E-TUYS investment incentive certificate obtained before importation. This is the single most valuable sentence on this page.
How do I make sure a Turkish buyer pays?
Letter of credit or documents-against-payment for new relationships, counterparty checks before contract, registered pledge if you sell on credit — and a Turkish-enforceable contract behind all of it.
Are exports from Türkiye taxed?
Export sales are VAT-exempt, and input VAT is refundable with correct filings. Corporate tax applies to profits as usual — free zones can change that math for qualifying operations.
Can Tercan Legal handle customs disputes?
Yes — classification and valuation disputes, penalty objections and litigation, alongside structuring trade so the disputes do not arise.
Related Guides (Internal Links)
- Investing in Türkiye: Steps, Documents and Costs — Main Guide
- Company Establishment in Türkiye: LLC vs Joint Stock
- Türkiye Tax Guide for Foreign Investors
One POA. One Team. Done.
Tell us what you are shipping, buying or building. Within 48 hours you get the compliance list, the incentive check and a fixed fee — in writing.
📩 info@tercanlegal.com · 🌐 www.tercanlegal.com · 📍 Istanbul, Türkiye
Legal Disclaimer: This guide is provided for general information purposes only and does not constitute legal advice. Turkish legislation, thresholds and official fees change frequently; figures cited reflect the position at the date of publication and should be verified for your specific transaction. No attorney–client relationship is created by reading this material. For advice on your particular situation, please contact Tercan Legal directly. © 2026 Tercan Legal. All rights reserved.
