This guide sets out what actually happens to a shipment leaving Türkiye, in the order it happens. It is written for buyers and shipping departments who need to understand the process without studying customs law. For clearance as a service, see customs clearance.
Start here: Türkiye's trade arrangements are not uniform
Everything else follows from this. Depending on where the goods are going, the duty position and the required document differ completely:
- European Union, industrial goods — customs union. No import duty against a valid A.TR.
- European Union, agricultural and steel — outside the union. Preference via EUR.1.
- United Kingdom — UK–Türkiye free trade agreement, preference against proof of origin.
- Eurasian Economic Union — no free trade agreement. Normal tariff applies.
- Other markets — the importing country's own tariff, with a certificate of origin as evidence.
Getting this wrong is the most expensive mistake available. An A.TR issued for agricultural goods achieves nothing; a shipment to a non-preference market with only an A.TR will simply be assessed at the full rate.
The sequence of an export
| # | Step | Who acts |
|---|---|---|
| 1 | Classify the goods, confirm preference eligibility | Shipper / forwarder |
| 2 | Identify product-specific requirements (conformity, health, licensing) | Forwarder / importer |
| 3 | Issue invoice and packing list, check they agree | Seller |
| 4 | Obtain A.TR, EUR.1 or certificate of origin | Forwarder / Turkish authority |
| 5 | File export declaration in Türkiye | Forwarder |
| 6 | Open transit procedure (TIR carnet or T1) | Forwarder |
| 7 | Submit advance declaration before entering the EU | Carrier / forwarder |
| 8 | Border crossing, transit procedure discharged | Customs |
| 9 | Import entry filed, duty and VAT assessed | Consignee / broker |
| 10 | Release into free circulation, delivery | Customs / carrier |
Note where the product-specific requirements sit: step two, not step nine. Conformity assessment and health certification have their own lead times and sometimes require laboratory testing. They cannot be resolved after arrival while storage charges accrue.
The documents explained
Commercial invoice. The basis for customs value. Must state the Incoterm, quantities, unit and total values, and a description of the goods consistent with the commodity code. Generic descriptions cause queries.
Packing list. Package count, net and gross weights, dimensions. Must reconcile with the invoice — discrepancies are the single most common cause of delay.
A.TR. Evidences free circulation status within the Türkiye–EU customs union. It is not a certificate of origin: goods need not be manufactured in Türkiye, only to be in free circulation there.
EUR.1. A preferential origin certificate. Unlike the A.TR it genuinely requires preferential origin under the rules of the relevant agreement.
Certificate of origin. Evidences the country of origin where no preference applies. Does not by itself reduce duty.
CMR consignment note. Evidences the contract of carriage in road transport and is the basis for liability questions. Reservations on collection or delivery belong on this document.
TIR carnet / T1. Transit procedures allowing uncleared goods to move across customs territories. Which applies depends on the routing.
How duty and VAT are calculated
The basis is the customs value: the transaction value of the goods plus costs incurred up to the border, which depends on the Incoterm agreed. Duty is then applied at the rate for the commodity code — zero for EU-bound industrial goods with a valid A.TR — followed by import VAT at the destination country's rate. Import VAT is recoverable for VAT-registered businesses, so it affects cash flow rather than margin. Excise goods attract additional duties that are not recoverable.
A practical warning: understating value does not save money. Where the declared value falls below customs risk profiles, the authorities revalue and examine the consignment, and the total cost including delay exceeds the duty apparently saved.
Product categories that need extra attention
Technical products
Conformity assessment and marking under the destination market's rules, with supporting declarations and sometimes test reports.
Food and agricultural
Health and phytosanitary certification, often via a designated border control post, plus labelling requirements.
Chemicals
Safety data sheets, registration obligations in some markets, and ADR or IMDG rules for the transport itself.
Dual-use goods
Items with possible military application may require licensing regardless of how ordinary the product appears.
The five costliest mistakes
- Commodity code estimated. It determines duty, prohibitions and documentary requirements; an error means reassessment and examination.
- Invoice and packing list disagree. Differing quantities or weights almost always trigger a query.
- Wrong preference document for the destination. An A.TR outside the customs union, or into a non-preference market, achieves nothing.
- Product requirements discovered on arrival. Certification takes time while storage is charged daily.
- Value understated. Revaluation and examination cost more than the duty saved.
All five are avoidable before loading, which is where we work rather than reacting at the border.
Next
- Customs clearance — clearance as a service
- Freight forwarding — the full service overview
- Road freight, sea freight, air freight
Frequently asked questions
Do I pay duty on goods imported from Türkiye?
It depends entirely on the destination. Industrial goods entering the EU are duty-free against a valid A.TR under the customs union. Agricultural and steel products fall outside it and use EUR.1. The United Kingdom applies preference under the UK–Türkiye free trade agreement against proof of origin. Markets without an agreement, including the Eurasian Economic Union, apply their normal tariff. Import VAT is charged separately in all cases.
Is the A.TR a certificate of origin?
No. The A.TR evidences that goods are in free circulation within the Türkiye–EU customs union and says nothing about where they were manufactured. Goods produced elsewhere, properly imported and cleared in Türkiye, can move on to the EU duty-free under an A.TR. Where preferential origin genuinely must be proven, EUR.1 or an origin declaration is the correct document.
What goes into the customs value?
The transaction value of the goods plus costs incurred up to the border — transport, loading and the relevant portion of insurance. The exact composition depends on the agreed Incoterm: under EXW more transport cost falls inside the customs value than under DAP. The Incoterm therefore affects not only who does what, but the basis on which duty and VAT are calculated.
How long should I keep customs documents?
Customs and tax record-keeping obligations run for several years in most jurisdictions, and post-clearance audits can occur long after the event. Treat preference certificates and import entries as long-term records. We archive documentation for shipments we handle in a retrievable form, but that does not replace the importer's own statutory retention obligation.
Can an A.TR be issued after the goods have shipped?
Retrospective issue is possible in defined circumstances but it is administratively awkward and not guaranteed, and in the meantime the full duty rate is assessed. It is considerably simpler to confirm preference eligibility before loading, which is why that step comes first in our process rather than last.