Recent development
The Presidential Decree Amending the Presidential Decree on the Implementation of Certain Articles of Customs Law No. 4458 (“Amendment”), published in the Official Gazette dated 7 January 2026 and No. 33130, amended Articles 62/1 and 126/1-(b) of the Presidential Decree on the Implementation of Certain Articles of Customs Law No. 4458 (“Decree”), which entered into force with the Council of Cabinet Decree dated 29 September 2009 and No. 2009/15481. The Amendment will enter into force on 6 February 2026.
The Amendment is available here (in Turkish).
What does the Amendment introduce?
Pursuant to the relevant provision of the Decree that entered into force on 21 August 2024, the value limit for goods sent to a natural person through postal or express cargo transportation, provided that they were noncommercial in nature and quantity, was reduced from EUR 150 to EUR 30. Accordingly, goods sent under these conditions that did not exceed 30 kilograms and had a value of up to EUR 30 (EUR 1,500 for pharmaceuticals) benefited from simplified import procedures. A fixed tax rate of 30% was imposed on goods directly imported from European Union member states, and 60% for goods imported from other countries; books and similar printed materials intended for personal use were exempt from tax regardless of their origin. Additionally, if the imported goods were among those listed in List (IV) attached to Special Consumption Tax Law No. 4760, an additional tax rate of 20% was applied on top of the foregoing rates.
Thereafter, with the amendment made by the Ministry of Trade in Circular No. 2022/9, as of 27 December 2024, shipping costs were included in the value of the goods. In cases where these costs were not separately indicated on the invoice or receipt, it was stipulated that EUR 3 will be added to the taxable value. Consequently, in practice, the value limit was effectively reduced to EUR 27.
With the Amendment, the exemption previously granted for goods with a value of up to EUR 30, as set forth in Article 62/1 of the Decree, has been completely abolished. Hence, only pharmaceutical goods and food supplements sent to a natural person through postal or express cargo transportation, based on a report from a healthcare institution or a doctor’s prescription, which are noncommercial in nature and quantity and do not exceed EUR 1,500 in value, will be subject to the fixed tax rates mentioned above. For products outside this scope, the practice of simplified customs declarations has been terminated. Therefore, it became mandatory to submit a regular customs declaration and pay the applicable import duties for the relevant goods. For the tracking and finalization of customs procedures, express cargo companies that meet the conditions set by the Postal Administration and the Ministry of Trade may be authorized as indirect representatives.
Conclusion
The Ministry of Trade, in its public statement regarding the Amendment, noted that serious product safety issues have recently been identified in goods arriving from cross-border e-commerce platforms and that the European Union and the United States have introduced new regulations on this matter. Additionally, it is stated that due to a high level of noncompliance detected during inspections in Türkiye, the practice of Simplified Customs Declarations for the relevant products will be terminated.
This Amendment should not be interpreted as a complete ban on overseas shopping. Instead, the facilitation previously granted for the import procedures of products intended for personal use has been removed, and the taxation regime has changed. Nevertheless, the importation of items such as equipment for inspection, testing and analysis, samples and prototypes, books and other printed materials, diplomatic consignments, passenger effects, as well as goods intended for educational, scientific or analytical purposes may still be carried out under a Simplified Customs Declaration.
In light of the above, e-commerce companies shipping to customers in Türkiye from overseas should review the Amendment and evaluate its impact on their operations in Türkiye. Individuals in Türkiye should also consider the new provisions introduced by the Amendment when shopping from overseas through postal or express cargo.
