Guide · IT and international trade

    Importing into Turkey: check the goods before payment and shipment

    Читать этот гайд на русском

    Before paying an import supplier, identify the goods, the regime and the applicable permissions. The import of goods and services is within the scope of VAT, while the application of any exceptions is checked separately. For certain imported goods a licence, permission or monitoring document is needed, and applications for the relevant import documents are submitted through İthalatBİS by authorised persons with an electronic signature. Which documents are needed depends on the goods, so before paying and shipping it is worth collecting the input data: the description of the goods, their origin, their purpose, whether they are new or used, and the question of classification and licensing. This page does not assign a GTİP code and does not state duties, tariffs or rates. RelocationTR recommends matching the parties, goods, contract, invoice, transport and customs.

    Who this guide helps

    • An owner of a Turkish company, or of one being set up, who plans to buy goods from abroad and wants to know what to check before paying.
    • A coordinator or accountant preparing the input data for a check of the goods and documents.

    Scope and boundaries

    • This page does not assign GTİP codes and does not state duties, tariffs, tax rates or a universal licence list: everything depends on the goods and the rules currently in force.
    • This page does not cover exporting goods from Turkey or opening a trading company: those are separate decisions.
    • This page does not guarantee that a required permission will be obtained, that the goods will be admitted, or any clearance timeframe.

    What to settle before payment and shipment

    • Goods and regime: what exactly is being imported and under which regime; for certain goods a licence, permission or monitoring document is needed.
    • Submitting applications: applications for the relevant import documents are submitted through İthalatBİS by authorised persons with an electronic signature.
    • VAT: the import of goods and services is within the scope of VAT; the application of exceptions is checked separately.
    • The transaction: the parties, goods, contract, invoice, transport and customs are matched against one another.

    VAT Law No.3065, Article 1(2) · Ministry of Trade: import documents · Ministry of Trade: İthalatBİS applications

    Input data form for checking the goods

    This table is a recommended working check. Legal provisions are identified separately with source links; the document set depends on the specific task.

    DataWhy it is neededWhat to attachWhom to ask
    Description of the goodsThe later questions on regime and permissions depend on an accurate descriptionSpecification, technical description, photos or catalogueThe provider who checks the goods
    OriginThe information is collected for the check; its significance is determined for the specific goodsThe supplier's statement of the country of originThe provider who checks the goods
    PurposeWhat the goods are imported for: resale, own use, otherA description of the purpose of the purchaseThe provider who checks the goods
    New or usedThe condition of the goods is stated explicitly because it may affect the further checkThe supplier's statement of conditionThe provider who checks the goods
    ClassificationNeeded for later questions on the conditions of import; this page does not assign a GTİP code remotelyThe description of the goods and the supplier's documentsWhoever is entitled to confirm classification on the facts and the current documents
    Licence, permission or monitoring documentThey are needed for certain imported goods; whether they are needed for your goods depends on the goodsThe result of the check for the goodsThe provider who checks the goods, before payment
    Application through İthalatBİSApplications are submitted by authorised persons with an electronic signatureEvidence of the submitting person's authorityThe provider who will submit the application
    VAT on importImport is within the scope of VAT; exceptions are checked separatelyThe invoice, supply documents and a description of the transactionYour accounting provider

    VAT Law No.3065, Article 1(2) · Ministry of Trade: import documents · Ministry of Trade: İthalatBİS applications

    The check, step by step

    1. Complete the input form: description, origin, purpose and condition of the goods.
    2. Find out whether the goods require a licence, permission or monitoring document.
    3. If a document is needed, identify which authorised person with an electronic signature will submit the application through İthalatBİS.
    4. Separately check with your accounting provider how VAT on import applies to your transaction and whether any exceptions apply.
    5. Match the parties, goods, contract, invoice, transport and customs.
    6. Pay and ship once the questions on regime and permissions have been settled.

    VAT Law No.3065, Article 1(2) · Ministry of Trade: import documents · Ministry of Trade: İthalatBİS applications

    Sources and limits of this page

    VAT Law No. 3065, Article 1(2): the import of goods and services is within the scope of VAT, and the application of exceptions is checked separately. This page does not assert a standard rate, a method of calculation on entry or a single reverse-charge treatment.

    VAT Law No.3065, Article 1(2)

    Ministry of Trade, İthalatBİS page: for certain imported goods a licence, permission or monitoring document is needed; applications for the relevant documents are submitted through İthalatBİS by authorised persons with an electronic signature. The requirements depend on the goods.

    Ministry of Trade: import documents · Ministry of Trade: İthalatBİS applications

    The input form is a RelocationTR editorial recommendation, not a list of statutory requirements.

    Common mistakes

    • Paying the supplier before establishing whether the goods need a licence, permission or monitoring document.
    • Assuming that one and the same list of documents suits any goods.
    • Not identifying beforehand who is authorised to submit an application through İthalatBİS with an electronic signature.
    • Not checking the VAT question on import and whether any exceptions apply.
    • Giving the supplier a description of the goods that differs from the contract and the invoice.

    VAT Law No.3065, Article 1(2) · Ministry of Trade: import documents · Ministry of Trade: İthalatBİS applications

    Discuss your documents and task

    If you plan to import, send us a description of the goods, their origin, purpose and condition, and a draft contract or invoice, and we will help prepare the questions for checking the regime and permissions before payment.

    Discuss the task

    Frequently asked questions

    Does every imported product need a licence?

    Requirements must be checked for the particular goods and import regime. The Ministry of Trade describes licences, permissions and monitoring documents for certain goods; this is not one list that applies to every purchase.

    Ministry of Trade: import documents

    How are applications for import documents submitted?

    Applications for the relevant import documents are submitted through İthalatBİS by authorised persons with an electronic signature.

    Ministry of Trade: İthalatBİS applications

    Is an import subject to VAT?

    The import of goods and services is within the scope of VAT, and the application of exceptions is checked separately. Rates and the method of calculation are not given on this page.

    VAT Law No.3065, Article 1(2)

    Can this page determine the GTİP code from a description of the goods?

    No. This page does not assign codes remotely: classification is confirmed by whoever is entitled to do so on the facts and the current documents.

    What data should I collect before paying the supplier?

    RelocationTR recommends collecting the description of the goods, their origin, purpose, condition (new or used) and the licensing question, and matching the parties, contract, invoice, transport and customs. This is an editorial recommendation, not a list of statutory requirements.

    Primary sources

    Prepared by RelocationTR. The dates below refer to checks of the cited source provisions.