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A self-employed professional licensed by the Ministry of Trade who carries out and completes customs formalities for assigning goods to a customs-approved treatment or use, by way of indirect representation . Licensed customs brokers can handle and complete every kind of customs formality.

To become one, a person must be a Turkish citizen, hold at least a bachelor's degree in a relevant field (law, economics, finance, business, international trade, public administration, etc.), work as an assistant customs broker for a set period and pass the Ministry's examination. The details are set out in Customs Law No. 4458 and the Customs Regulation.

Any natural or legal person with a Turkish tax identification number can import. In some special cases (such as books and publications, or imports under special agreements) a tax number may not be required.

To export, you need to be a member of the relevant exporters' association for the product concerned. Traders taxed under the standard regime, registered producing craftspeople and joint ventures can all export.

BTI is an administrative decision issued by the Ministry of Trade (Directorate General of Customs) at the applicant's written request, concerning the classification of goods in the Turkish Customs Tariff. Each application covers a single item.

BTI binds the customs authorities only towards the holder, and only for formalities completed after it was issued. The holder must prove that the declared goods correspond in every respect to those described in the BTI. BTI is valid for six years from the date of issue; Binding Origin Information (BOI) is valid for three years .

When a declaration is registered, the customs system automatically sets the type of control and the officer in charge based on risk criteria, which are updated continuously:

• Red lane: documents are checked and the goods are physically inspected.
• Yellow lane: no physical inspection; the declaration and its attachments are checked for accuracy and consistency.
• Blue lane: goods, declaration and documents are checked after clearance.
• Green lane: no document check or physical inspection.

The A.TR movement certificate lets industrial goods in free circulation benefit from duty exemption under the Türkiye–EU Customs Union. It is a free circulation document, not a proof of origin.

The EUR.1 (and EUR-MED) movement certificate , by contrast, is a preferential origin document that gives goods originating in a partner country reduced duty under free trade agreements. EUR.1 is also used in trade with the EU for agricultural and ECSC products.

Origin is the economic nationality of goods. Customs duties, trade policy measures (surveillance, safeguards, quantitative restrictions, anti-dumping, etc.) and trade statistics all depend on the country of origin.

Goods wholly obtained in a country originate there — minerals extracted, plants harvested, animals born and raised, fish caught there and products made from them. Where several countries are involved, origin is where the last substantial processing took place; in preferential trade, the agreement's rules of origin apply.

A quota limits the quantity and/or value of goods that may be imported in a given period. A tariff quota allows imports at a reduced or zero rate up to a set quantity.

Surveillance is used to monitor imports of a product that are rising enough to harm domestic producers; there is no quantity limit, but a surveillance document may be required. Current lists are published on the Ministry of Trade imports page (in Turkish).

YYS is Türkiye's implementation of the international Authorised Economic Operator (AEO) programme. Companies that meet criteria such as financial solvency, record-keeping, safety and security benefit from fewer physical and document checks, priority treatment, authorised consignor/consignee arrangements and guarantee facilitations.

The previously widespread Approved Person Status is still in force, but a company cannot hold both. A pre-audit of your processes before applying markedly improves your chances.

Instead of providing a separate guarantee for every operation that requires one, a single letter of guarantee covers multiple operations without the amount being drawn down. AEO and Approved Person status holders can use it under certain conditions. Amounts and renewal periods are set out in the relevant customs communiqués.

For products made under inward processing to benefit from preferential duty under Türkiye's trade agreements, the duties on the non-originating inputs they contain may have to be paid. Those duties are calculated at the rates applying on the date the export declaration is registered.

An ATA Carnet is an international customs document that lets exhibition goods, commercial samples, professional equipment and similar goods be taken temporarily into ATA Convention countries without paying duties. It replaces a guarantee and serves as the customs declaration .

• Valid for one year .
• Accepted in more than 80 countries and customs territories.
• In Türkiye, issued by chambers of commerce and industry authorised by TOBB.

The EU Carbon Border Adjustment Mechanism (CBAM) puts a price on the carbon emitted in producing certain goods imported into the EU. On 1 January 2026 the transitional period ended and the definitive period began: authorised declarants in the EU must now buy CBAM certificates matching the embedded emissions of the goods they import.

• Scope: iron and steel, aluminium, cement, fertilisers, hydrogen and electricity.
• A de minimis exemption applies to importers below 50 tonnes per year.
• Turkish exporters are asked for verified emissions data — now a routine part of exporting to the EU.

For current implementing rules, follow announcements from the Turkish Ministry of Trade — and let us check together whether your products are in scope.

Incoterms® 2020 has 11 rules: EXW, FCA, CPT, CIP, DAP, DPU, DDP (any mode of transport) and FAS, FOB, CFR, CIF (sea and inland waterway). The main changes:

• DAT was replaced by DPU , delivery unloaded at destination.
• CIP: the insurance the seller must take out rose from minimum (ICC C) to wide cover (ICC A).
• FCA: the parties may agree that an on-board bill of lading is issued.
• DAF, DES, DEQ and DDU from Incoterms 2000 have not been used since 2010.

Open the interactive Incoterms tool →