Importing From Turkey to the EU: Papers, Duty and VAT

Goods that cross between Türkiye and the European Union (EU) travel under a customs union. The paper that goes with them depends on the kind of goods: an A.TR movement certificate, an EUR.1 or an invoice declaration. This page names the papers, who issues them and what the EU side asks, each from the body that sets it (checked 03.11.2026).

What the customs union covers, and what it leaves out

The EU–Türkiye customs union grew out of the Ankara Agreement of 12.09.1963 and its Additional Protocol of 23.11.1970. Between the two parts, goods that are wholly produced there or put in free circulation after import from third countries move without customs duties and without quantitative restrictions. Türkiye aligns on the Common Customs Tariff for third countries (European Commission and Ministry of Trade, checked 03.11.2026).

Rules between the two parts

Duty

No customs duty between the two parts for goods that the customs union covers. VAT is separate (chapter 4).

Implementing rules

Decision No 1/2006 of the Customs Co-operation Committee, 26.07.2006, lays down the customs provisions that apply to trade between the two parts and with third countries.

Türkiye’s tariff

The Ministry of Trade says Türkiye applies the Common Customs Tariff (Ortak Gümrük Tarifesi) to third countries.

European Commission · importation page · checked 03.11.2026

The papers, and who issues them

Each paper answers one question: where the goods stand (status), where they come from (origin), or what the shipment holds. The Turkish name is the one the Ministry of Trade prints.

A.TR movement certificate (A.TR Dolaşım Belgesi)

Shows that goods are in free circulation. It does not show origin. The customs administration or bodies it authorises issue it, and customs endorse it. The Ministry of Trade ties it to the customs union.

EUR.1 (EUR.1 Dolaşım Sertifikası)

Shows preferential origin. The exporter fills it in, the Chambers of Commerce or Industry (Ticaret/Sanayi Odaları) check it, and customs endorse it. It gives the reduced tariff in trade with countries that have a preferential trade agreement.

Invoice declaration (fatura beyanı)

Shows preferential origin, like the EUR.1. The exporter writes it on the invoice, a delivery note or another commercial document. Under EUR 6,000 any exporter may issue it; above that only an approved exporter (onaylanmış ihracatçı). The Commission’s page words the limit as «up to EUR 6,000».

Non-preferential origin certificate (menşe şahadetnamesi)

Shows origin without any reduced tariff. It is not mandatory on export: it is issued when the importing country asks for it. The Commission says chambers of commerce normally issue non-preferential certificates.

Commercial invoice and packing list

The commercial invoice goes with the proof of origin and any certificate or licence the goods need. The packing list accompanies the invoice and the transport documents, has no specific form, and the exporter prepares it.

Export declaration (ihracat beyannamesi)

Since 20.08.2019 customs officers sign export declarations electronically and customs administrations use no paper copy. The exporter reaches the e-signed copy through GET-APP (Gümrük Eşya Takip ve Analitik Performansı Programı).

Ministry of Trade · European Commission (Access2Markets) · origin FAQ, export-declaration note, customs-clearance pages · checked 03.11.2026 · Ministry of Trade origin FAQ · Access2Markets customs union

On the EU side, EORI, advance data and the declaration

1. EORI numberMandatory for customs operations in the EU, such as import, export and transit. A person can hold only one valid EORI number. One customs authority assigns it: the national customs authority of the EU country where the operator is established or, for an operator with no establishment in the EU, of the EU country where it intends to carry out its first customs operation. The number is the issuing country’s two-letter code and an identifier of up to 15 alphanumeric characters, with no expiry date.
2. Advance data (ENS)The entry summary declaration (ENS) is advance cargo information on goods entering the EU. The carrier lodges it at the first customs office of entry; in some cases the importer-consignee or a representative does. From 1 June 2026 every consignment entering the EU by any means of transport should have a valid ENS. The deadlines by mode of transport are in chapter 6.
3. Temporary storageGoods are in temporary storage from the moment they arrive and are presented to customs, until they are placed under a customs procedure or re-exported. After 90 days the goods are to be placed under a procedure or re-exported.
4. Customs declarationGoods enter free circulation by a customs declaration. The proof of origin goes with the Single Administrative Document. The date customs accept the declaration is the date used to work out the import duty, the VAT and the prohibitions or restrictions that apply.
5. Release for free circulationRelease entails the collection of import duty and other charges where the goods are subject to them, the application of trade policy measures (the Commission’s example: an import licence for goods under quotas) and any other requirement for importing the goods.

European Commission · EORI page, importation page, customs-clearance page, ICS2 page · checked 03.11.2026

Duty and VAT, how the amount is built

Customs duty and VAT are two separate amounts. Goods under the customs union carry no customs duty between the two parts (chapter 1); VAT is levied on imports all the same.

Duty

Three factors set it: the customs tariff that applies, the value of the goods and their origin. The tariff comes from classifying the goods into a code of the Combined Nomenclature; the Common Customs Tariff is the same in all EU countries, and its rates depend on the type and origin of the goods. Normally the amount is a percentage of the customs value.

VAT

VAT is levied on imports, usually at customs clearance, and is paid like duties. The taxable amount is the customs value, plus duties and other charges, plus the costs up to the place of destination in the EU.

Rates

Each EU country sets its own VAT rates within EU limits: the standard rate may not be less than 15% and reduced rates should not be less than 5%, with exceptions the page lists. The importer’s own national customs administration applies them (Commission index of national customs administrations).

European Commission · duty-calculation page and Access2Markets VAT page · checked 03.11.2026

Per item

The duty applies per item in a consignment, based on tariff classification, not on quantity. The Commission’s example: 5 T-shirts, EUR 3 (1 item); 1 T-shirt and 1 watch, EUR 6 (2 items).

Excluded

Goods benefiting from preferential trade agreements or Customs Union measures are left out, under two conditions the Commission sets: on how the VAT was collected and on how the goods are declared (Commission page on the EUR 3 duty).

European Commission · news item of 08.06.2026 · checked 03.11.2026

Product rules, apart from the customs papers

A paper that clears customs does not settle whether the product itself may be sold in the EU. The Commission sets the product rules by kind of goods.

• CE marking. The importer has to verify that the manufacturer outside the EU has taken the necessary steps: that documentation such as the EU Declaration of Conformity and the technical documentation is available on request, and that contact with the manufacturer is possible at any time (Commission, single-market page).
• Textiles. Textile products are most commonly defined as those with at least 80% by weight of textile fibres. Regulation (EU) No 1007/2011 sets the fibre names and the labelling of fibre composition, and the Commission plans to revise the rules. The page Fabrics in Turkey covers the cloth itself.
• Plants and plant products. Certain plants and plant products listed in Annexes XI and XII of Regulation (EU) 2019/2072 need a phytosanitary certificate, which the exporting country’s national plant protection authorities issue. The page Importing Flowers from Turkey follows one such case.
• Animals and animal products. The Commission keeps guidance on EU import and transit rules for live animals and animal products from third countries. Its importation page gives as an example a veterinary certificate for certain animals or animal products.

European Commission · single-market, textiles, plant-health and food-safety pages · checked 03.11.2026

Moving the goods, the document and the deadline by mode

The transport document depends on the mode. For the advance data, the carrier lodges the ENS before the goods arrive, and the deadline depends on the mode as well. Ports and free zones in Türkiye have their own pages: Ports in Turkey and Free Zones in Turkey.

European Commission (Access2Markets) · customs-clearance and additional-documents pages · checked 03.11.2026

Turkish words on the papers

ihracat

export

ithalat

import

ihracatçı

exporter

ithalatçı

importer

gümrük idaresi

customs administration

gümrük beyannamesi

customs declaration

ihracat beyannamesi

export declaration

menşe

origin

menşe şahadetnamesi

non-preferential origin certificate

A.TR Dolaşım Belgesi

A.TR movement certificate: status of free circulation (serbest dolaşım)

EUR.1 Dolaşım Sertifikası

EUR.1 movement certificate: preferential origin

fatura beyanı

invoice declaration: origin written on the invoice

tedarikçi beyanı

supplier’s declaration

sonradan kontrol

post-verification of a proof of origin by the importing country’s customs

Ministry of Trade · origin FAQ and export-declaration note · checked 03.11.2026

Quick answers in plain words

Sources and limits

Pages read on 03.11.2026. Where two pages differ, the page of the body that sets the rule is the one printed. The EU–Türkiye decisions on the electronic A.TR are named as the Commission’s notes name them. The full text of Decision No 1/2025 was not read. Related page: Importing From Turkey to the USA.