- within International Law topic(s)
- in Turkey
- within International Law, Food, Drugs, Healthcare, Life Sciences and Employment and HR topic(s)
Pursuant to Presidential Decision No. 10813 published in the Official Gazette dated 7 January 2026 and numbered 33130 (the "Presidential Decision"), amendments have been made to the Decision on the Implementation of Certain Articles of the Customs Law No. 4458 (the "Implementation Decision"). The amendment, which shall come into effect on 30 February 2026, completely abolishes the exemption of customs duty that had been exempted for individual purchases of various items sold through e-commerce platforms and imported from abroad via postal and express services, and requires that all purchases coming from abroad, whatever their value, undergo customs clearance.
Termination of the Exemption Regime and New Taxation Principles
In the previous period, the customs duty exemption threshold was first reduced from EUR 150 to EUR 30, and subsequently, the shipping cost was also included within this EUR 30 limit. During this period, purchases of up to EUR 30 were processed under the simplified customs declaration regime, and the importation of goods was possible upon payment of a single, fixed-rate tax at 60%. With the latest amendment, the relevant wording in Article 126 of the Implementation Decision, which defines the scope of the exemption, has been revised. As a result, the exemption practice has been completely abolished.
In this context:
- Regardless of the value of the goods, all consignments brought from abroad via post or express courier will be subject to customs procedures.
- The previously applicable EUR 30 duty-free shopping exemption has been abolished.
- A single and fixed-rate customs duty of 30% will apply to goods arriving from European Union ("EU") countries, and 60% to goods arriving from non-EU countries.
- For goods listed in List (IV) annexed to the Special Consumption Tax Law, an additional 20% tax will apply in addition to the above rates.
- Due to treatment and health needs, medicinal products and dietary supplements required to be used based on a healthcare institution report or a physician's prescription may be brought in under the exemption provisions, provided that their value does not exceed EUR 1,500, and may be processed under simplified customs procedures.
Rationale of the Regulation: Product Safety and International Trends
The Ministry of Trade (the "Ministry") announced the rationale of the regulation to the public through a press release. The release stated that serious risks relating to product safety and public health had been identified in respect of 3 products entering the country through cross border e-commerce. According to inspections and laboratory analyses, 81% of 182 products examined across different categories were found to be non-compliant in terms of product safety, and toxic and carcinogenic substances were detected, particularly in toys, footwear, and saddlery/leather goods.
The Ministry further emphasized that the Presidential Decision should not be regarded as a purely national policy decision; instead, it was formulated in light of positions adopted fairly recently in other legal orders, notably the EU and the United States. In this context, the Ministry described the abolition of the EUR 30 exemption as a move that favours national production and needs to be evaluated in light of international trends. It further pointed out that this provision might, in the mid- and long-term, present an opportunity for Türkiye, particularly with respect to its production capability, employment rate, and trade balances.
Assessment
Even for low-value products, customs duty and customs procedures will be applied, which in turn will significantly drive up the costs of individual purchases made through foreign based e-commerce platforms. In practice, it is expected that the advantageous structure of purchases through foreign-based e-commerce platforms will be effectively eliminated, and the volume of such purchases, compared to the previous period, will decrease materially.
Effective Date and Competent Authority
The amendment will enter into force 30 days after its publication in the Official Gazette, i.e., on 6 February 2026, and the Ministry of Trade will administer the procedures and principles.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
