New Era in Overseas Shopping

Recent Developments 

The Presidential Decree Amending the Presidential Decree on the Implementation of Certain Articles of the Customs Law No. 4458 (“Amendment“) published in the Official Gazette dated 6 August 2024 and No. 32624 amended Articles 62/1 and 126/1-(b) of the Presidential Decree on the Implementation of Certain Articles of the 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 21 August 2024.

The Amendment is available here (in Turkish).

The Ministry of Trade (“Ministry“) stated that they deemed it necessary to take action due to the intensive complaints received in recent months from manufacturers, sellers, tradesmen, merchants and SMEs, chambers of tradesmen, and chambers of commerce and industry as a result of the rapid increase in such imports, as well as from consumers due to the low quality of goods being imported through mail or fast cargo, which are actually intended for commercial purposes.

What does the Amendment introduce?

The main regulations introduced by the Amendment are as follows:

A. Increase in tax rates

The tax rates to be collected on a single and lump sum basis in terms of goods (i) that are delivered to a real person through mail or fast cargo transportation, (ii) not of commercial quantity and nature, and (iii) whose value does not exceed EUR 30 (for pharmaceutical goods the upper limit is EUR 1,500) increased from;

— 20% to 30% for goods imported from European Union member states, and

— 30% to 60% for goods imported from other countries.

It should be noted that if the goods in question are among the goods included in the list (IV) attached to Special Consumption Tax Law No. 4760, an additional 20% tax will be collected in addition to the above rates.

B. Change in declaration limits

Before the Amendment, fast cargo companies that meet the conditions set by the Postal Administration and the Ministry could be authorized as indirect representatives during the finalization of all customs transactions, including the customs declaration of certain goods (i) to be declared in the normal manner, (ii) subject to release for free circulation, (iii) not of commercial quantity and nature, and (iv) whose value is between EUR 150 and EUR 1,500.

With the Amendment, in order to ensure consistency with the foregoing changes, the minimum value for goods declared in the normal manner, without submitting a simple declaration, by fast cargo companies authorized by the Postal Administration and the Ministry has been determined as EUR 30.

Conclusion

E-commerce companies that ship to customers in Türkiye from overseas should take note of the Amendment and evaluate the effects of the Amendment on their operations in Türkiye. Real persons in Türkiye should also take the Amendment into consideration when shopping from overseas by mail or fast cargo.