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09 January 2026

Turkiye removes simplified entries for B2C e-commerce imports

  • Turkiye's Presidential Decree No. 10813, published on 7 January 2026, introduces significant changes to the customs process for business-to-consumer (B2C) e-commerce shipments, effective from 6 February 2026.
  • Postal administrations and authorized delivery operators can no longer file simplified customs declarations for imports valued at €30 or less, requiring all shipments to comply with regular customs declaration procedures regardless of value.
  • For products valued up to €1500 that are not of commercial quantity, a regular customs declaration must be submitted, necessitating the declaration of all applicable import duties and obtaining requisite permissions or licenses.
  • Entities engaged in B2C e-commerce should prepare for these changes by reviewing their import processes and ensuring compliance with the new customs declaration requirements to avoid potential delays and increased costs.
 

Presidential Decree no. 10813, promulgated in the Official Gazette on 7 January 2026, introduces several amendments regarding business-to-consumer (B2C) e-commerce shipments to Turkiye from abroad. The changes are set to take effect 30 days after publication date of the Decree.

As part of the amendments, as of 6 February 2026:

  • Postal administration, authorized parcel and express delivery operators may no longer file simplified customs declarations on behalf of real persons who wish to import products shipped via express delivery that are valued at no more than €30 and are not of commercial quantity or nature. Previously, simplified customs declarations for such products could be filed on behalf of real persons if they paid a fixed customs duty of 30% for shipments from the European Union (EU) and 60% for those from other countries.
  • Products that are valued up to €1500 and are not of commercial quantity or nature, shipped via express delivery to real persons, may be imported by postal administration or authorized parcel delivery operators by submitting a regular customs declaration. Therefore, for these products, all applicable import duties must be declared, as opposed to the fixed customs duty, and all other permissions or licenses must be obtained.
  • Only medicines and food supplements that are valued up to €1500 and are not of commercial quantity or nature, shipped via express delivery to real persons under a medical prescription, may be imported by postal administration or authorized parcel or express delivery operators by paying a fixed customs duty of 30% for shipments from the EU and 60% for other countries. Further, if the products are subject to the Special Consumption Tax as part of Law no. 4760, an additional 20% tax will be applicable.

Due to the amendments, the €30 limit provided for e-commerce shipments to real persons with payment of the customs duty has been abolished, except with regard to noncommercial medicines and food supplements valued at €1500 or less.

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Contact Information

For additional information concerning this Alert, please contact:

Kuzey Yeminli Mali Musavirlik A.S., Istanbul

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

Document ID: 2026-0158

 
 

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