International Trade Goods Delivery Types

By / August 15, 2025

Customs Legislation in Turkey

Customs operations in Turkey are regulated by a comprehensive legal framework consisting of the following instruments:

  • Customs Law No. 4458

  • Customs Regulation

  • Customs Tariff Schedule

  • Communiqués

  • Memoranda

These sources together form the basis of the Turkish customs legislation, outlining the rights, obligations, and procedures relevant to import and export activities.

Customs Procedures on Import

The import customs clearance process in Turkey generally involves the following sequential steps:

  1. Pre-Arrival Actions
    Before goods enter the customs territory, preparatory documents must be arranged, such as:

    • Invoice

    • Packing List

    • Transport documents (e.g., B/L, CMR, CMO)

    • Proof of Payment

  2. Arrival of Goods in Customs Territory and Warehousing

  3. Submission of Customs Declaration

  4. Acceptance and Registration of the Declaration

  5. Submission of Supporting Documents and Goods to the Customs Administration

  6. Inspection and Accrual of Goods

  7. Collection of Customs Duties

  8. Delivery of the Goods to the Importer Company

Customs Procedures in Export

Export operations in Turkey follow these key procedural stages:

  1. Preparation Before Shipment of the Goods
    Required documentation typically includes:

    • Carriage Contract

    • Customs Declaration

    • Invoice

    • Packing List

    • INF/FORM

    • Consular Approval Certificate

    • ATR / EUR.1 Movement Certificate

    • Certificate of Origin

  2. Declaration and Presentation of the Goods to the Customs Administration

  3. Acceptance and Registration of Customs Declaration

  4. Inspection and Loading of the Goods

Customs Regimes in Turkiye

There are eight main customs regimes applicable under Turkish law:

  1. Free Circulation Regime

  2. Transit Regime

  3. Customs Warehouse Regime

  4. Internal Processing Regime

  5. Processing Regime under Customs Control

  6. Temporary Importation Regime

  7. External Processing Regime

  8. Export Regime

Each regime has specific legal consequences regarding customs duty liability, declaration procedures, and obligations of the declarant.

INCOTERMS 2020

The International Commercial Terms (INCOTERMS), published by the International Chamber of Commerce (ICC), define standard trade terms widely used in international trade contracts.

As of January 1, 2020, INCOTERMS 2020 includes 11 terms categorized into two main groups:

A. Rules for Any Mode of Transport

  1. EXW – Ex Works

  2. FCA – Free Carrier

  3. CPT – Carriage Paid To

  4. CIP – Carriage and Insurance Paid To

  5. DAP – Delivered At Place

  6. DPU – Delivered at Place Unloaded

  7. DDP – Delivered Duty Paid

B. Rules for Sea and Inland Waterway Transport

  1. FAS – Free Alongside Ship

  2. FOB – Free On Board

  3. CFR – Cost and Freight

  4. CIF – Cost, Insurance and Freight

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