Turkey: Only a Turkish resident entity can act as importer

In accordance with the Turkish VAT Law, importation of goods and services is subject to VAT, and the taxpayer for the importation is defined as the importer. In other words, the importer of record is the party which imports the goods. Please note that tax ID is required for importation procedures; therefore, only a Turkish resident entity may conduct importation.



The VAT base for the importation is the sum of the below;

  • customs value of the imported good, which is also used for calculating the customs duty; in other words, the CIF value of the good. In case this value is not known, the value that is determined by the customs.
  • any tax, duty and fee paid during importation,
  • payments calculated on the cost of good such as price difference, exchange rate difference, and other expenses and payments made until the registry date of the customs declaration and not taxed.

Furthermore, the import VAT is calculated and paid during the importation to the customs authority. Then, this VAT may be deducted withing the VAT return.


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