Customs tax is a type of tax that is taken at a certain percentage from all products during import and export, which constitutes foreign trade. The customs tax rates to be charged according to the type of products are also specified in detail in the Customs Law No. 4458.

Customs tax is a type of tax that is taken at a certain percentage from all products during import and export, which constitutes foreign trade. The customs tax rates to be charged according to the type of products are also specified in detail in the Customs Law No. 4458. Customs tax rates are calculated differently in imports and exports.

For customs duties of imported products; Calculation is made over the total cost of the product, the transportation cost and the insurance cost of the products. Another factor affecting the customs tax is which country the product comes from, different product categories are subject to different taxation.

How are Customs Duty Rates Calculated?
The most important criterion applied when calculating customs tax rates is the total price of the product. If the total price of the product is less than 1500 Euros, if it is sent by post or express cargo, or if the products brought by the person while passing through customs exceed the transport limit, the customs tax rate for these goods is calculated as follows:

1. 18% if the product comes from European Union member countries,
2. 20% if coming from countries outside the EU,
3. 0% if it is a book or other print product suitable for personal use
4. If the product brought other than these is included in a special consumption tax in our country, an additional 20% VAT is applied on top of these taxes.

The transport limit mentioned above is exceeded either because the products brought are more than 430 Euros or by bringing more than the transport list limit of the passengers specified by the Ministry of Commerce.
If the value of both passenger and national cargo exceeds 1500 Euros, different customs tax rates are applied. These customs tax rates and the calculation in accordance with those rates are also made in accordance with the legislation in effect at that time.

List of Personal Items that the Passenger May Bring
Passengers can bring certain products with them in certain numbers without customs duty rates in accordance with the personal belongings list published by the Ministry of Commerce. In order to benefit from this exemption list, there is no upper or lower limit for the time spent in the country of origin; However, a person can benefit from the exemption from customs tax rates up to 10 times a month.
Goods whose customs tax rates are not processed are as follows:

• Consumer Products,
• Tobacco and Tobacco Products,
• Alcoholic beverages,
• Cosmetic Ingredients,
• Food Ingredients,
• Clothes,
• Electronic devices,
• Musical instruments,
• Sports Equipment,
• Health Equipment,
• Kitchen utensils.