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WHAT IS CUSTOMS TAX? HOW IS IT CALCULATED?

What is Customs Tax?

Customs tax is a tax type that is defined in detail in the Customs Law No. 4458. It is a tax that must be paid for products imported or exported to Turkey to pass the border. This tax must be paid to the state when goods and agricultural products leave the country or enter the country.

Customs tax is paid by legal entities that engage in foreign trade as well as individuals who want to bring products from abroad for their personal use. Customs taxes are collected by the country in which the product or service is entering. Therefore, products coming from outside the country are subject to tax. It means a tax obligation for individuals who buy products from abroad, and the scope of this obligation is determined within legal limits.

The following items are within the scope of the customs tax types according to the document "Customs Settlement Regulation Annex-1":

• Customs Tax
• Additional Customs Tax (ACT)
• Single and Flat Tax
• Anti-Dumping Duty
• Countervailing Duty
• Compensatory Tax (Export)
• Value Added Tax (VAT)
• Special Consumption Tax (SCT)
• Additional Financial Obligation
• Environmental Contribution Fee
• TRT Bandrol Fee (for non-commercial goods)
• Funds (Mass Housing Fund, Tobacco Fund, Additional Fund, Resource Utilization Support Fund)

Customs Tax Rates 2023

Customs tax rates are published in a list every year. Different rates of tax are charged depending on the country and type of the product. Fixed taxes are applied if the value of the goods does not exceed 1,500 euros and they are purchased for personal use. The tax rate for printed publications such as books is 0%, which means it is free. Products from EU countries are taxed at 18%, while products from other countries including the USA and China are taxed at 30%. In addition to these, an extra 20% SCT is charged if the product is specified in the Law No. 4760 on SCT. You can learn the tax rates for products and goods for 2023 from the list published by the Ministry of Commerce in the Official Gazette.

• Announcement on the Generalized System of Preferences
• Decision on Amending the Import Regime Decision for tax rates for products and goods.

What is Customs Tax Exemption?

Customs tax exemption is the name given to not collecting taxes from some goods specified in Article 167 of the Customs Law purchased from abroad. According to the Law:

• Souvenirs purchased by passengers returning from travel below €430,
• Educational, cultural and scientific goods and scientific devices and equipment,
• Capital goods and workplace materials imported during the relocation of the workplace to Turkey,
• Motorized and non-motorized vehicles under 3 years old,
• Goods for the use of the disabled and handicapped,
• Medical equipment and devices,
• Personal items below €1500 in value,
• Used household items belonging to people moving to Turkey,
• No tax is collected from personal belongings that come into the country through inheritance.

How is Customs Tax Calculated?

In customs tax calculation processes, companies should take into account the market value, insurance value, transportation cost, specific rates for the product, and other types of taxes of the goods to be imported and exported. Taxes are collected from products exceeding €1500 in value. Other situations where tax calculations should be made are as follows:

• Invoices and sales receipts are presented to customs authorities to understand the value of the goods. For products for which an invoice is not presented, the price is determined by the customs authority.
• To avoid taxes from being collected from products below €1500, they must not be brought for commercial purposes, and the quantity must not be suitable for trade.
• Taxes matching the GTIP number are collected for products with a large quantity and that can be put up for sale, even if their value is below €1500.
• Goods transported by means of transport such as ships and trucks are subject to tax regardless of their value.
• Goods over 30 kilograms brought along with the passenger are subject to tax, regardless of their price, except in diplomatic class.

The customs value is taken into account in customs tax calculation process. According to Article 24 of the Customs Law, the customs value of imported goods is equivalent to the sales price and is used in the calculation. Additional payments and exemptions are given in detail under Articles 27 and 28. The total amount is determined based on this information.

Calculation of Import Customs Tax

Import customs tax calculation is an additional cost. Therefore, it is important for companies dealing with trade and importing to calculate the tax they need to pay and make the purchase. First, the tax base is calculated based on the CIF value of the imported goods. The CIF value is calculated based on the sum of the market, insurance, and transportation costs of the product.

The current 2023 list provided according to the GTIP number should also be checked to know the current rates. Then, the net import customs tax amount can be calculated with the formula "CIF value x rate corresponding to the GTIP number". Ordino and wharfage costs can also be added to this cost when the goods pass the border.

Calculation of Export Customs Tax

When calculating the export customs tax, the price of the product must be known while determining the CIF value. You can find the CIF value with the formula "The TL equivalent of the total price of the goods in TL + total insurance fee + freight fee".

For products below €1500, the export tax can be calculated with the operation "Product price x CIF". For products over €1500, the current tax rate determined based on the GTIP number should be checked. It is possible to calculate the current tax amount with the operation "GTIP rate x CIF".

How to Query Customs Tax?

Customs tax query operations can be performed via the “Customs Tax and Penalty Debt Inquiry System” on the website of the Ministry of Commerce. The system can be accessed via e-government or by using the username and password here. By entering the system, it is possible to learn the tax and penalty amounts written to you during or after customs transactions.

How to Pay Customs Tax?

Customs tax payment operations can be made online or physically from the Customs Accounting Directorate (to which the declaration is attached) or public banks. You can make payments through Ziraat Bank and Ziraat Participation Bank, Turkish Foundations Bank and Foundation Participation Bank, Turkish People's Bank and Real Estate Participation Bank.

Establish Your Company with Ifasturk to Import or Export

If you are considering setting up a company to import and export, you can take the first step with Ifasturk now. Ifasturk offers solutions that enable you to easily establish an anonymous or limited company, be informed of all developments related to taxes, and complete all accounting processes seamlessly from a single platform while managing your tax obligations. To ensure that you understand your tax obligations and avoid possible fines, you can benefit from the services we provide by establishing an anonymous or limited company with Ifasturk.