Starting an Import/Export Company in Turkey

Turkey as a Trade Hub

Turkey’s geographic position at the crossroads of Europe, Asia, the Middle East, and Africa makes it a natural hub for international trade. Key advantages for import/export businesses include:

• Customs Union with the EU (since 1996) for industrial goods — zero tariffs on most manufactured products traded with EU member states
• 20+ Free Trade Agreements with countries including Israel, South Korea, Singapore, UAE, Morocco, Georgia, and others
• Major ports — Istanbul, Mersin, Izmir, and Trabzon serve as gateway ports
• Strategic logistics infrastructure — Road, rail, air, and sea connections to Europe, the Middle East, and Central Asia
• Skilled logistics workforce and competitive shipping rates

Step 1: Form a Turkish Company

Import/export companies are typically structured as an LLC or, for larger operations, a JSC:

• LLC: 50,000 TRY minimum capital, 100% foreign ownership, 5–10 business days formation
• JSC: 250,000 TRY minimum capital, better suited for companies seeking investment or planning to go public

The articles of association must include import, export, and international trade as permitted business activities. Be specific — list the categories of goods you intend to trade.

See our LLC formation guide for full formation steps.

Step 2: Exporter Registration (İhracatçı Kaydı)

All companies wishing to export from Turkey must register with the relevant Exporters’ Association (İhracatçı Birliği) under the umbrella of the Turkish Exporters Assembly (TİM). There are sector-specific associations for:

• Textile and clothing
• Chemicals and chemical products
• Steel and metal products
• Food and agricultural products
• Machinery and equipment
• Automotive parts
• Defense and aviation (separate regulated regime)

Registration Process

1. Apply to the relevant sector association
2. Submit Trade Registry certificate, tax registration, and Chamber of Commerce membership
3. Pay the annual membership fee (varies by association and size)
4. Receive your exporter code (ihracatçı kodu)

This exporter code is required on all export declarations.

Step 3: Import Procedures

Importer Registration

Businesses importing goods into Turkey must:

• Hold a valid Trade Registry certificate and tax number
• Be registered with the Chamber of Commerce or relevant trade organization
• Obtain sector-specific import licenses for regulated products

Unlike exports, general imports do not require registration with a specific association. A valid company registration is sufficient for most product categories.

Customs Procedures

Turkey uses an electronic customs declaration system (eDBS — Electronic Customs Declaration System). All import/export transactions are filed electronically. You will need a customs broker (gümrük müşaviri) to handle declarations.

Key import steps:

1. Customs declaration filed through eDBS
2. Document check (invoice, packing list, transport document, certificate of origin)
3. Physical inspection (if selected — X-ray or physical examination)
4. Customs duty and VAT payment
5. Release of goods

Customs Duties

Tariff rates vary significantly by product and origin:

Always verify applicable duties using the Turkish Customs Tariff Schedule (Türk Gümrük Tarife Cetveli) at the Ministry of Trade website.

VAT on Imports

Imported goods are subject to Turkish VAT at the point of customs clearance:

• Standard rate: 20%
• Reduced rates: 10% (some food, pharmaceutical) and 1% (basic food staples)

Import VAT is deductible as input VAT in the company’s monthly VAT declarations.

Step 4: Key Licenses and Permits

Many product categories require additional licenses or permits beyond standard trade registration:

Engage a customs broker and sector-specific regulatory advisor to identify all required permits for your specific product range.

Step 5: Customs Broker Engagement

Turkish regulations require that import and export declarations be filed by a licensed customs broker (gümrük müşaviri) unless the company itself employs an in-house licensed customs specialist. Customs brokers:

• Prepare and file customs declarations
• Advise on applicable tariff classifications
• Handle communication with customs authorities
• Arrange storage at customs warehouses if needed

Customs broker fees typically range from $100–$500 per shipment depending on complexity.

Free Trade Agreements and Origin Rules

Taking advantage of Turkey’s FTAs requires goods to meet rules of origin criteria. The origin of goods determines which preferential tariff rate applies:

• Goods imported from FTA partner countries must be accompanied by a movement certificate (EUR.1) or invoice declaration to claim preferential rates
• For exports to FTA countries, your goods must meet the Turkish origin criteria under the relevant FTA

The EU Customs Union applies a different framework — as a customs union member for industrial goods, Turkey and the EU apply the same external customs tariff to third-country industrial goods. Agricultural goods are not covered by the Customs Union.

Practical Logistics Considerations

Incoterms

Turkish traders commonly use CIF (Cost, Insurance, Freight) for imports and FOB (Free on Board) for exports. Ensure your sales contracts clearly specify Incoterms to define cost and risk allocation.

Payment Methods

Common trade finance instruments in Turkey:

• Letter of Credit (L/C): Standard for large cross-border transactions with new counterparties
• Bank guarantee: Common for domestic trade relationships
• Open account: Used with established trading partners
• Documentary collection: D/P and D/A terms common in regional trade

Major Turkish banks offer full trade finance services including L/C issuance, forfaiting, and export credit guarantees through Türk Eximbank.

Tax and VAT on Exports

Exports from Turkey are zero-rated for VAT — Turkish VAT does not apply to exported goods. Companies can claim refunds for input VAT (VAT paid on purchases) used in producing or procuring exported goods, subject to documentation requirements.

Corporate profits from export activities are subject to 25% corporate income tax. No blanket export tax exemption applies to standard companies (unlike free zone manufacturers).

Frequently Asked Questions

Does a Turkish company need a special license to trade internationally? No general import/export license is needed — a standard Trade Registry certificate and tax number are sufficient for most product categories. Sector-specific licenses are required for regulated goods (food, pharmaceuticals, chemicals, etc.).

What is the Customs Union with the EU? Turkey and EU member states do not apply customs duties on most industrial goods traded between them. However, Turkey is not an EU member, so agricultural trade, services, and people movement are not covered by the Customs Union.

Can I start importing before the company is fully registered? No. All import declarations require a valid Turkish tax number and registered company. Attempting to import goods before company registration is complete would require a customs broker to clear goods to a bonded warehouse pending formalization.

How are exports financed in Turkey? Türk Eximbank (Turkey’s export credit agency) offers pre-shipment and post-shipment export credits, buyer’s credits, and export insurance. Qualifying exporters can access favorable financing terms. Many commercial banks also offer export-specific credit lines.