What Has Changed In The Customs Legislation For 2025?

Customs Legislation

As mentioned above, the legislation on international trade in goods is based on tariffs. A change in the customs tariff directly affects other legislation, and a change in other legislation often requires a change in the tariff schedule

The 2025 Turkish Customs Tariff Schedule Divided into Statistical Positions was published in the annex of the Presidential Decree No. 9376. 416 customs tariff statistical positions (HS-Code) in 21 chapters were changed between the tariff schedule of 2025 and the previous tariff schedule.

The HS-Code changes in Türkiye is made for three reasons:

1- Amendment to the World Customs Organization tariff schedule (Harmonized System),

2- Amendment to the tariff schedule of the European Union (Combined Nomenclature),

3- Türkiye's needs (statistical breakdown).

Statistical clarifications are made for various reasons according to the needs of our country. This requirement may arise from changes in customs duty, additional customs duty, additional financial obligation rates, regulations regarding import, export, product safety and inspection communiqués, dumping or subsidy investigations, safeguard, surveillance, tariff quota applications, as well as the necessity to keep statistics on the basis of goods. However, in each case, a tariff change has a cause and an effect. Tariff opening is made for a purpose for the goods, and as a result of the tariff opening, legislative arrangements are made for this purpose.

Fixed fines and amounts in the customs legislation were increased by the revaluation rate. While the irregularity penalty in Article 241 of the Customs Law was updated, the revaluation rate was also updated in overtime wages and authorization limits in return and removal.

We all know that electronic commerce is a rising trend in the world. While Türkiye encourages exports in every aspect within the scope of electronic commerce, Türkiye is constantly making arrangements to cut down on imports. In this context, while reducing the shipment limits within the scope of electronic commerce customs declaration from 75 euros to 30 euros, the tax rate also increased from 20% to 30% for the EU and from 30% to 60% for other countries. While this limit used to consist only of the value of the goods, the transportation cost is now included in the limit. In addition, the number of shipments to be declared in a declaration was reduced from 2,000 to 500. As the Turkish Republic of Northern Cyprus was adversely affected, Presidential Decree No. 9269 decided that the tax tariff applied to the EU would be applied to the TRNC.

Due to the fact that customs procedures require special expertise and incorrect procedures have irreparable consequences, in cases where real or legal persons do not carry out customs procedures themselves, the Customs Law stipulates that these procedures can only be carried out by customs consultants. In our country, approximately 92% of customs declarations are carried out by customs brokers.

The fee tariffs applied by customs consultancies are approved and put into effect by the Ministry of Trade in accordance with the Customs Law. The minimum fee tariff to be applied by customs brokerages and authorized customs brokers in 2025 was increased by 35%.

In addition, amendments were made to the import regime decision, which determines the customs duty rates, and the additional customs duty decision, which determines the additional customs duty rates. In 2025, the tariff quota decisions to be applied were reorganized. In addition, the import communiqués, which determine the rules to be applied in the import of goods, and the communiqués on product safety and inspection, which ensure the inspection of whether the goods are safe products, were renewed.