Türkiye sits outside the EU customs territory, so an import business there runs on Turkish registrations, not on an EORI number. Founders who arrive with an EU-style checklist tend to plan the wrong sequence: the company file, the tax registrations, the customs identity and the product-level permits each have their own steps, documents and timing.
This guide is for foreign founders and trading companies that want a Turkish entity able to clear goods through Turkish customs. It covers the formation route, the registrations that replace EORI, customs representation and border taxes. It is general information rather than legal or tax advice; confirm the current rules for your specific goods before you sign a contract or send a payment.
Does Türkiye use the EU EORI system?
No. EORI is an EU identification scheme and Türkiye is not an EU member state. A Turkish importer is identified through its Turkish tax number and its registration in the customs administration's own electronic systems; declarations are filed through that infrastructure, usually by a licensed customs broker under a power of attorney.
If your group also operates an EU entity acting as exporter or importer inside the EU, that entity still needs its own EORI on the EU side; keep the two roles separate. The EU–Türkiye Customs Union and A.TR movement certificates affect the duty treatment of industrial goods in free circulation, but they do not replace the Turkish registration and declaration workflow.
Which company form fits an import business?
Most founder-operated import businesses start with a limited company; a joint-stock company makes sense where the shareholding, governance or financing plan already calls for it. Under the rules effective from 1 January 2024, the minimum capital is TRY 50,000 for a limited company and TRY 250,000 for a joint-stock company. These are statutory floors, not a working budget: imports tie up cash in goods, taxes and freight long before the first sale.
Formation runs through MERSIS, the electronic trade-registry system, and the relevant Trade Registry Directorate. Documents issued abroad generally need notarisation plus apostille or consular legalisation, followed by sworn translation. Foreign shareholders and managers obtain potential tax numbers for the bank and registry steps. Start these formalities early; they are the most common cause of delay.
Which registrations come after the trade registry?
Registration alone does not make the company import-ready. Plan the follow-up as one sequence:
- Tax office registration and the tax certificate for the registered address.
- Bank account opening with the signature circular and shareholder documentation.
- Enrolment in electronic invoicing and electronic ledgers where the activity or thresholds require it; many importers fall within scope, so ask your accountant early.
- Registration of the company and its authorised signatories in the customs administration's importer records before the first declaration.
- A representation agreement with a licensed customs broker if you will not run clearance in-house.
How is customs representation handled?
Turkish customs law distinguishes between direct representation, where the broker acts in the name and on behalf of the importer, and indirect representation, where the representative acts in its own name. Most importers appoint a licensed customs broker under a notarised power of attorney. The company remains responsible for the accuracy of the declared classification, value and origin, so keep the power of attorney narrow, document who supplies each data point and review the broker's entries rather than signing blind.
Which permits and product checks apply before the first order?
Classification comes first. The tariff code (GTİP) of each product determines the duty rate, the VAT rate and whether the import is subject to permits, conformity checks or additional taxes. Confirm the code with your broker before ordering stock; do not copy the supplier's code unchecked; foreign classifications do not always match Turkish practice.
Depending on the category, imports may pass through product-safety and conformity controls run by the Ministry of Trade, or need approvals from sector authorities such as agriculture, health or telecommunications. Build the permit check into the purchasing process, not into the clearance stage.
Which taxes appear in an import transaction?
An import entry can carry several items at once: customs duty depending on classification and origin, import VAT calculated on the customs value plus duties and paid at clearance, special consumption tax on categories such as vehicles, fuel, alcohol, tobacco and some electronics, and stamp duties on specific documents. Deferred-payment imports can also attract an additional fund levy, so payment terms have a direct cost effect.
Do not price the goods off a generic internet rate; map each product to its tariff code and have the broker and accountant confirm the current duty, VAT and levy position from the official tariff.
What mistakes derail new importers?
- Ordering stock before the tariff classification and permit position are confirmed.
- Assuming an EU EORI or EU conformity documents remove Turkish requirements.
- Underestimating legalisation and translation timelines for foreign documents.
- Ignoring the cash-flow effect of import VAT and duties paid at clearance.
- Choosing payment terms without checking the fund-levy consequences.
- Missing electronic invoice and ledger obligations after registration.
What is a workable setup sequence?
Entity and registry file first; tax, bank and electronic-document steps second; customs identity and broker third; only then confirm classification, permits and landed cost for the actual product list. Corpenza coordinates the formation, accounting and import-readiness steps as one project for foreign founders. Talk to the Corpenza team before you commit to a shipment date.
Sources: Ministry of Trade, Import Regime FAQ; Invest in Türkiye, Establishing a Business.
