How Is Customs Duty Calculated? A 2026 Guide for Importing Businesses

For businesses engaged in imports, knowing the taxes payable at customs in advance is essential for effective budgeting and cash flow management. In this guide, we explain how customs duty is calculated and examine the expenses that make up the total import cost with practical examples.

Customs duty is calculated by multiplying the customs value of the goods in Turkish lira by the applicable duty rate. The rate varies depending on the product’s GTIP code and country of origin.
The value of the goods, freight, and insurance are the main components used to calculate the CIF value. Other expenses that must be included in the customs value should also be taken into account.
When calculating the total import cost, businesses should consider not only customs duty but also additional duties, stamp duty, and other expenses.
Import VAT is not calculated solely on the value of the goods. Relevant taxes and expenses incurred up to the registration date of the customs declaration are also included in the VAT tax base.
The total taxes paid at customs and the total import cost are not the same. Although deductible VAT is treated separately from the cost, it still has a direct impact on the company’s cash requirements.
The tax rates and exchange rate used in this article are for illustrative purposes only. Actual calculations should be based on the current rates and the exchange rate applicable on the date the customs declaration is registered.

Customs duty is calculated by multiplying the customs value of the imported goods, namely the CIF value, by the rate determined according to the product’s GTIP code and country of origin. However, customs duty is not the only tax an importing business may have to pay. Additional customs duty, stamp duty, and, in many cases, VAT—which can be one of the largest tax items—also contribute to the overall tax burden.

You have agreed on a price with your supplier, negotiated the freight costs, and the goods are on their way. But how much money will actually leave your company’s cash account once the goods arrive at customs? Knowing the answer before receiving the calculation from your customs broker helps you set sales prices accurately and plan your cash flow in advance.

In this guide, we will follow a single import transaction from start to finish. We will calculate the taxes applicable to goods worth USD 10,000 until they are cleared through customs, showing the corresponding amounts in Turkish lira at each stage. By the end of the article, you will have a practical method for calculating the cost of your own imports step by step.

What Is Customs Duty?

Customs duty is a tax levied on goods brought into Türkiye from abroad and released for free circulation. The applicable rate is determined according to the product’s position in the Turkish Customs Tariff Schedule (TGTC) and its country of origin. In other words, customs duty is one of the first taxes incurred when bringing a product into Türkiye for sale in the domestic market.

The importer, meaning the person or company identified as the declarant in the customs declaration, is responsible for paying this tax. The customs administration collects the payment. In practice, customs declarations are generally prepared and submitted through a customs broker. Goods cannot be released from customs until the applicable taxes have been paid.

In everyday language, the term “import tax” is often used to refer to customs duty. However, taxes payable during an import transaction are not limited to customs duty. Customs duty is only the first part of the tax chain and, in some cases, also increases the tax base used to calculate subsequent taxes. For this reason, customs duty should be assessed together with the other applicable taxes rather than considered on its own.

What Taxes Are Paid on Imports?

The taxes applicable to an import transaction vary depending on the type of goods, country of origin, and payment method. Not every import is subject to all of the taxes listed below. However, understanding which items may apply is the first step toward preparing an accurate cost calculation.

Tax	When does it apply?	Tax base
Customs duty	Applied to many goods released for free circulation; the rate may be 0%	Customs value (CIF)
Additional customs duty (ACD)	Applied to certain products, particularly goods originating from countries without a free trade agreement	Customs value (CIF)
Additional financial obligation (EMY)	Applied to certain goods originating in third countries but arriving from the EU with an A.TR movement certificate	Customs value (CIF)
Anti-dumping duty	Applied when a trade remedy measure exists for a specific country, company, or product	Value or quantity
Special Consumption Tax (SCT/ÖTV)	Applied to products covered by SCT lists, such as vehicles, fuel, tobacco, and certain electronics	Customs value + customs duty and other taxes
VAT	Applicable to most imports	Customs value + import taxes + expenses incurred up to registration
Stamp duty	Applied to each customs declaration	Fixed amount per declaration
KKDF	Applied to deferred-payment imports	Import value

Each of the items listed above will be explained in detail through the sample calculation below.

How Is Customs Duty Calculated? Step by Step

Import customs duty can generally be calculated in six steps:

Determine the product’s GTIP code.

Check the applicable tax rates based on the GTIP code and country of origin.

Calculate the customs value (CIF) and convert it into Turkish lira.

Calculate customs duty and, where applicable, additional customs duty and other taxes.

Determine the VAT tax base and calculate VAT.

Add stamp duty and any other applicable expenses.

Let’s explain each step using the same example. In our example, an SME is importing a product from China that is not subject to Special Consumption Tax. The value of the goods is USD 10,000 (FOB), freight is USD 800, and insurance is USD 200. The 5% customs duty rate, 10% additional customs duty rate, and USD/TRY exchange rate of 40.00 TL used in the calculation are entirely illustrative. In an actual transaction, you should use the applicable rates and the exchange rate valid on the registration date of the customs declaration.

Steps 1 and 2: Determine the GTIP Code and Check the Rates

GTIP, or Customs Tariff Statistical Position, is the 12-digit code assigned to goods in the customs tariff schedule. The GTIP code determines not only the customs duty rate and additional taxes but also certain permits and documents that may be required for importation. Therefore, an incorrect GTIP classification can result not only in the wrong tax rate but also in underpaid taxes and potential penalties.

When determining the GTIP code, you can start by reviewing the supplier’s invoice and export declaration. Foreign suppliers often provide the first six digits of the product code. The final six digits are specific to Türkiye and are determined by matching the product with the relevant descriptions in the Turkish Customs Tariff Schedule. Since similar-looking products can fall under different tariff positions, the classification should be confirmed with your customs broker. If there is uncertainty, you may request Binding Tariff Information (BTI) from the customs administration.

Once the GTIP code has been determined, you can check the applicable rates through the Ministry of Trade’s Customs Duties Inquiry system:

Enter the product’s GTIP code in the inquiry field.

Select the country of origin.

Enter information regarding movement or origin documents, such as A.TR or EUR.1, if applicable.

Review the customs duty, additional customs duty, and other obligations displayed by the system.

The country of origin and the movement certificate used can directly affect the applicable rates. For goods originating from countries with which Türkiye has a free trade agreement, customs duty may be reduced or eliminated if an appropriate proof of origin, such as EUR.1, is provided. For industrial products arriving from the EU with an A.TR movement certificate, customs duty is generally not applied under the customs union framework. However, the same product imported from a country without a relevant agreement may also be subject to additional customs duty.

In short, the answer to the question “How can I find out the customs duty for a product?” is to determine the product’s GTIP code and country of origin and check them through the relevant inquiry system.

Step 3: Calculate the Customs Value (CIF)

The main value used as the basis for calculating customs duty is the customs value. In practice, this value is calculated based on the CIF value:

CIF = Value of goods + Freight + Insurance

Under Article 27 of Customs Law No. 4458, certain payments that are not separately stated on the invoice may also need to be included in the customs value.

Examples include commissions and brokerage fees paid by the buyer, packaging expenses, and license fees related to the goods.

If you purchase the goods under FOB terms, the invoice generally covers only the value of the goods. In this case, freight and insurance expenses must be added to determine the CIF value. Under CIF terms, these expenses are generally already included in the invoice.

The customs value stated in a foreign currency is converted into Turkish lira using the exchange rate applicable on the date the customs declaration is registered. In practice, the foreign exchange selling rate announced by the Central Bank of the Republic of Türkiye (CBRT) is used. Therefore, the exchange rate on the invoice date may differ from the rate used for customs purposes.

In our example:

CIF = 10,000 + 800 + 200 = USD 11,000
Customs value = USD 11,000 × 40.00 TL = 440,000.00 TL

Let’s look at the impact of exchange rates using the same example. If the US dollar rises from 40.00 TL to 41.00 TL while the goods are in transit, the customs value becomes 451,000 TL. This increase also affects the rest of the calculation:

Customs duty increases from 22,000 TL to 22,550 TL, while ACD rises from 44,000 TL to 45,100 TL.
The VAT tax base increases to 526,255.80 TL, and VAT rises to 105,251.16 TL.
Total taxes payable at customs increase by 4,180 TL to 174,506.96 TL.

Therefore, a 2.5% increase in the exchange rate results in an almost equivalent increase in the overall tax burden. Especially for high-value imports, exchange-rate risk and the timing of customs declaration registration should be considered in advance.

Step 4: Customs Duty, Additional Customs Duty, and Additional Financial Obligations

Once the customs value has been determined in Turkish lira, calculating customs duty is relatively straightforward:

Customs duty = Customs value (CIF) × Customs duty rate

In our example:

440,000 TL × 5% = 22,000.00 TL

Additional customs duty (ACD) is a tax imposed on certain products in addition to customs duty. The applicable rate varies depending on the product and country of origin. It is generally imposed on goods originating from countries with which Türkiye does not have a free trade agreement. Therefore, for SMEs importing goods from countries such as China, India, or Vietnam, ACD can be a significant component of the total import cost.

The customs value is also used as the tax base for ACD:

440,000 TL × 10% = 44,000.00 TL

In our example, the additional customs duty is twice the amount of the customs duty. This illustrates why calculating import costs based solely on the customs duty rate can lead to an incomplete estimate.

Two additional items should also be taken into account:

Additional financial obligation (EMY): This may apply to certain goods arriving from the EU with an A.TR movement certificate but originating in a third country. The purpose is to prevent ACD from being bypassed through indirect imports under the customs union framework.
Anti-dumping duty: This may apply when a product is determined to have been imported from a particular country or company at a price below its market value and a relevant trade remedy measure is in force. The duty may be calculated as a percentage of the customs value or based on quantity, such as per ton or per unit. You should check with your customs broker whether a measure currently applies to your product.

Step 5: VAT Tax Base and Import VAT

One of the most common mistakes in import transactions occurs when calculating VAT. Businesses may mistakenly calculate VAT only on the CIF value. However, under Article 21 of VAT Law No. 3065, the VAT tax base for imports is broader.

VAT tax base = Customs value + Taxes, duties, and charges paid on import + Other expenses and exchange-rate differences incurred up to the registration of the customs declaration

Accordingly, customs duty, ACD, and stamp duty are included in the VAT tax base. Expenses such as storage and warehousing charges incurred while the goods are waiting at the port before registration may also be included.

In our example, let’s assume that 6,000 TL in port and warehousing expenses, excluding VAT, is incurred up to the registration date:

VAT tax base = 440,000 + 22,000 + 44,000 + 6,000 + 1,605.80 = 513,605.80 TL
VAT (20%) = 513,605.80 × 20% = 102,721.16 TL

If VAT had been calculated solely on the CIF value, the tax base would have remained at 440,000 TL. This would mean an undercalculation of 73,605.80 TL in the tax base and 14,721.16 TL in VAT. Such an error could result in an unexpected payment at customs or an incorrect calculation of the actual product cost.

Expert note: Expenses incurred up to the registration date should be properly documented and recorded. Overlooking these expenses when determining the VAT tax base is one of the common calculation errors in import transactions. Particular attention should be paid to correctly including stamp duty and expenses incurred before registration.

If the product is subject to Special Consumption Tax (SCT/ÖTV), the calculation sequence changes. SCT is calculated before VAT and is included in the VAT tax base. For more information about which products are subject to SCT and how it is calculated, you can refer to our Special Consumption Tax (SCT) guide. For the general logic behind VAT calculations, you can review our guide on how VAT is calculated and verify the amounts using a VAT calculator.

Step 6: Stamp Duty, KKDF, and Other Expenses

The final stage of the import tax calculation includes the following items:

Stamp duty: A fixed stamp duty is payable for each customs declaration. In 2026, the amount is 1,605.80 TL per declaration. Since it is independent of the quantity of goods stated in the declaration, it can have a greater impact on the unit cost of smaller and frequent imports.
KKDF (Resource Utilization Support Fund): KKDF does not apply to imports paid for in advance. It may apply to deferred-payment methods such as acceptance credit, deferred letters of credit, or cash against goods, depending on the payment method and maturity period. Since the applicable rate and scope may change, current regulations should be checked before preparing the payment plan.
Non-tax expenses: Customs broker fees, storage charges incurred after registration, port expenses, and domestic transportation costs are not taxes. However, they are all part of the overall import cost. These services may also be invoiced to the business separately with VAT.

Since our example assumes that the payment is not deferred, KKDF is not included in the calculation.

Total Import Cost: The Entire Calculation in One Table

In our example involving goods worth USD 10,000, the total tax paid at customs is 170,326.96 TL, of which 102,721.16 TL is VAT. The complete calculation is shown below:

Item	Calculation	Amount
Value of goods (FOB)	USD 10,000	USD 10,000
Freight + insurance	800 + 200 USD	USD 1,000
Customs value (CIF)	USD 11,000 × 40.00 TL	440,000.00 TL
Customs duty (5% example)	440,000 × 5%	22,000.00 TL
Additional customs duty (10% example)	440,000 × 10%	44,000.00 TL
Domestic expenses up to registration	Storage, port, etc.	6,000.00 TL
Stamp duty (2026)	Fixed amount	1,605.80 TL
VAT tax base	440,000 + 22,000 + 44,000 + 6,000 + 1,605.80	513,605.80 TL
VAT (20%)	513,605.80 × 20%	102,721.16 TL
Total taxes payable at customs	22,000 + 44,000 + 1,605.80 + 102,721.16	170,326.96 TL
Import cost excluding VAT	If VAT is deductible	513,605.80 TL

A VAT-registered business can generally claim the VAT paid on imports as input VAT. In this case, the actual cost of the product to the business is the VAT-exclusive amount of 513,605.80 TL. However, 102,721.16 TL of VAT must be paid upfront at customs and can only be recovered later by offsetting it against output VAT. Therefore, although VAT does not directly increase the cost when it is deductible, it does affect the company’s cash flow. Businesses planning large imports should ensure that this amount is available at the time of payment.

To repeat this calculation using your own figures, simply follow the order shown in the table: first determine the CIF value and its TL equivalent, then calculate the taxes based on the customs value, and finally calculate VAT using the expanded tax base.

Customs Duty Rates: How Much and What Percentage?

There is no single answer to questions such as “How much is customs duty?” or “What percentage is customs duty?” Türkiye’s customs system does not apply one fixed rate to all products. The applicable rate may range from 0% to considerably higher levels depending on the product’s GTIP code, country of origin, and whether Türkiye has a trade agreement with that country.

Different results may apply even to the same product depending on where it is imported from. For example, an industrial product arriving from the EU with an A.TR certificate may generally be subject to zero customs duty, while the same product imported from a Far Eastern country may be subject to both customs duty and additional customs duty.

Customs duty rates are determined through the Import Regime Decision and its annexes published in the Official Gazette. Additional customs duty rates are established under the Decision on the Implementation of Additional Customs Duty on Imports. These regulations may be amended several times during the year. Various changes were also introduced in 2026 following the regulations issued at the beginning of the year. Therefore, rather than relying on rates stated in an old invoice or a previous-year article, it is safer to check the current rate through the Customs Duties Inquiry system before each import transaction.

The same principle applies to the question “How much is customs duty in TL?” The amount is calculated by multiplying the applicable rate by the customs value of the goods in Turkish lira. By applying the steps above to your own GTIP code and country of origin, you can determine the applicable amount.

Accounting for Taxes Paid on Imports

Taxes paid during customs procedures are not all recorded in the same way in accounting. Some expenses are added to the cost of the goods, while VAT is tracked separately. Proper accounting treatment directly affects both inventory costs and VAT returns.

Items included in the cost: Customs duty, additional customs duty, EMY, anti-dumping duty, stamp duty, and expenses incurred until the goods reach the business—including freight, insurance, storage, and customs broker fees—are added to the cost of the goods. In our example, this amount is 513,605.80 TL.
VAT paid on imports: This is recorded as input VAT and deducted from output VAT under the conditions specified in Article 29 of the VAT Law. To claim the deduction, the VAT must be shown on the customs receipt and the relevant document must be recorded in the statutory books within the applicable calendar year.
Deduction restrictions: Since November 24, 2023, restrictions have been introduced on the deduction of VAT attributable to certain amounts paid under safeguard, anti-dumping, and surveillance measures. If you are importing products within this scope, consult your tax advisor regarding your right to deduct the VAT.
Documents that should be retained: The customs declaration, tax payment receipt or customs receipt, the foreign supplier’s invoice, and documents relating to freight, insurance, storage, and other expenses should be kept on file.
Exchange-rate differences: If the exchange rate on the invoice date differs from the rate on the payment date, an exchange-rate difference may arise. Further information about documenting such differences can be found in our guide on exchange-rate difference invoices.

Imports are not limited to the purchase of physical goods. When a business purchases services such as software or consulting from abroad, VAT may instead arise under the reverse-charge mechanism rather than through a customs process. Further details can be found in our guide on the tax implications of foreign invoices.

Individual Purchases Are Subject to Different Rules

The calculation described in this article applies to commercial imports made by businesses. Purchases made from foreign websites for personal use are subject to a different regime.

For individual shipments arriving by mail or express courier, a fixed-rate tax based on the value of the goods may apply instead of the detailed calculation explained above. A regulation introduced at the beginning of 2026 removed the previously applicable €30 tax exemption. Therefore, the question “How much customs duty applies to purchases over €30?” is no longer as decisive as it was under the previous system. For current rates and limits, the Ministry of Trade’s Post and Express Courier Exemption page should be checked.

One important distinction should be kept in mind: shipments of a commercial quantity or nature cannot benefit from the individual shipment regime even if they arrive by courier. If you are importing goods for resale, the transaction is considered a commercial import and is subject to the import calculation method explained in this article.

This article is provided for informational purposes only. The tax rates and exchange rate used in the examples are hypothetical. Actual rates may vary depending on the GTIP code, country of origin, and current legislation. For an exact tax calculation for your import transaction, we recommend consulting your customs broker and tax advisor.