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On 15 March 2022, the Presidential Decree Amending the Decree on the Implementation of Certain Articles of the Customs Law No. 4458 (“Decree“) was published in the Official Gazette. The Decree introduced notable amendments to the customs duty rates of certain product groups imported via mail, cargo or along with passengers. The amendments will enter into force on 1 May 2022. 

The main amendments introduced by the Decree are as follows:

  • Duty rates

The maximum value subject to the fixed duty rates for goods imported by real persons via mail or cargo will be reduced from EUR 1,500 to EUR 150. Meanwhile, the customs duty rate on goods imported from non-EU countries will increase from 20% to 30%. Accordingly, a small number of low value imports will be subject to fixed duty rates and imports from non-EU countries will be subject to a higher duty.

In addition, medicines imported by real persons via mail or cargo that are not commercial in quantity or nature, and whose value does not exceed EUR 1,500 are now subject to: (i) 18% customs duty if they are imported from EU countries; and (ii) 30% customs duty if they are imported from other countries.

The aforementioned rates will also apply to goods brought in by passengers that are not commercial in quantity or nature, are valued at EUR 1,500 or less, and that are not within the scope of Annex 9 (which sets forth the personal belongings that are subject to quantity/amount limitation), but that exceed the limit on the number of souvenirs that passengers can bring into the country with them.

The gross limit of 30 kilograms no longer applies to the personal belongings listed in Annex 9. In addition, personal and diplomatic goods are no longer subject to the aforementioned value limits.

  • Exempted goods

Equipment, software and materials imported by companies and institutions owned 50% or more by the Defense Industry Presidency are exempted from duty, provided that they are imported within the scope of approved projects and contracts or for the needs of the defense industry as approved by the Presidency.

Biological materials sent to Turkey from abroad will be exempted from customs duty, provided that they are sent on behalf of Medical Laboratories and Genetic Diseases Evaluation Centers licensed by the Ministry of Health.

  • Others

The sale of motor vehicles used for national defense and internal security and that are in free circulation will be exempt from customs duty if 10 years have passed from the registration date of the customs declaration. On the other hand, if such vehicles are sold before 10 years have passed, the customs duty will be required to be paid prior to their sale.

Author

Can Sozer, Partner in Esin Attorney Partnership, Istanbul office.

Author

Ayca Dogu is an Associate in Esin Attorney Partnership, Istanbul office.

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