What is Customs Duty?

Customs duty is the tax that a country imposes on products that cross its borders or are imported. This tax is usually paid by the importer or exporter. Customs duty is used for purposes such as protecting local production, regulating the trade balance, generating tax revenue, and enforcing regulations regarding consumer health or safety.

Customs duty is generally determined by the value, quantity or weight of imported products. Tax rates may vary depending on the type of product, country of origin and other factors. Customs duty can encourage local production by increasing the cost of importing the product. Therefore, customs duties are considered an important component of a country’s trade policy.

Customs duties are also related to regulations in international trade and free trade agreements. If there are free trade agreements or customs union agreements between countries, customs duties may be low or zero under these agreements. This aims to liberalize trade and promote a freer flow of goods and services.

Each country has its own customs duty policies and rates, so it’s important to pay attention to these taxes and account for them appropriately when trading internationally.

The tax application applied at the customs border in Turkey’s import and export transactions is determined by the Customs Law No. 4458, and the tax rates to be applied according to product groups.

You can follow the current customs rules on the Customs Guide page prepared by the Ministry of Commerce.

How is Customs Duty programming done?

When calculating customs duties, they are calculated based on the value of the goods declared on the commercial invoice, all insurance costs and a percentage of the shipping cost. This value is then multiplied by the customs tariff percentage of the customs tariff (GTİP). Customs Tariff Statistics Position Number (GTİP); The place of a product in the Turkish Customs Tariff Schedule is called its 12-digit code. CIF Value (Goods Cost + Freight (International Transportation Cost) + Insurance) can be formulated according to customs tariffs.

Three basic factors are taken into account in customs duty programming:

Tariff classification of goods: Tariff classification is the systematic classification of exported goods in the same way to ensure that all institutions involved in international trade can speak a common language. For more detailed information about the tariff classification of goods, you can visit the tariff classification page prepared by the Ministry of Commerce.

Origin of the goods: The concept of origin is used to express which country the economic value of a good put on the market belongs to. For more detailed information about the origin of goods, “What is the origin of goods?” prepared by the Ministry of Commerce. You can visit the page.

Customs value of the goods: In customs taxes collected on the financial value of the goods to be shipped internationally, the tax base is the customs value of the goods. For more detailed information about the customs value of goods, you can visit the customs value of goods page prepared by the Ministry of Commerce.

How to inquire about Customs Duty?

Customs tax inquiries can be made via the “Customs Tax and Penalty Debt Inquiry System”. You can separate your customs duty debts by clicking on the Ministry of Commerce’s Customs Duty and Penalty Debt Inquiry System transfer.