Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Documents may be shipped to Turkey from Canada if they have no
commercial value, i.e. they are not for sale, and are
personalised.
Typical examples of documents include:
- Bids
- Diplomas
- Driver's licence
- Examination papers
- Greeting cards and invitations
- Visa applications
The following may be sent as document shipments if they abide by the
conditions listed
| Item | Restriction |
|---|
| Airline tickets | Only if validated |
| Annual reports | For intercompany or shareholders use only |
| Blueprints | For intercompany use or a bid invitation (to obtain a contract) |
| Business cards | Maximum of 15 cards |
| Brochures | Only if for inter-company use and have no commercial value |
| Cheques | Must be personalised |
| Credit cards | Only if personalised to the card owner |
| Manuals | Only if they are of a technical nature and in an appropriate
number for the purpose |
| Newsletters | Must be for internal company use; cannot be a shipment from a
printing company or publisher |
| Newspapers | For non-commercial purposes only |
| Passports | Only one per shipment |
| Stationery | Must be personalised with no commercial value and the amount is
appropriate for non-commercial use |
| Traveller's cheques | Must be personalised |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_CA
Gifts shipped to Turkey from Canada will incur duties and taxes. There
are no exemption thresholds.
The following conditions apply to gift shipments:
- A maximum of 5 shipments are allowed per month
- Subject to a 20% duty
- Depending on the gift, it may also incur a Special Consumption
Tax (ÖTV) of 20%
Shipments from Individual-to-Individual
A gift shipped from an individual in Canada to an individual in Turkey
will incur duties and taxes. There are no exemption thresholds.
Shipments from Business-to-Business
A gift shipment from a Canadian business to a Turkish business will
incur a duty of 20% if its value is €22 or less (about $33 CAD).
For gift shipments greater than €22, they will incur duties
and taxes as though they are being released into free circulation.
Depending on the gift, it may also incur a Special Consumption Tax
(ÖTV) of 20%
Shipments from Business-to-Individual
There is no information at this time regarding gift shipments from a
business in Canada to an individual in Turkey.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Sabiha Gökçen
Yeşilköy Mahallesi
Eski Havaalanı Caddesi
34149 Bakırköy/Istanbul
Turkey
Phone: +90 212 663 2490 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If you are sending several gifts in one package, be sure to wrap
and tag each one separately.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Sabiha Gökçen
Yeşilköy Mahallesi
Eski Havaalanı Caddesi
34149 Bakırköy/Istanbul
Turkey
Phone: +90 212 663 2490 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://taxnews.ey.com/news/2019-1431-turkey-amends-regulations-on-post-and-fast-shipping
Personal effects shipped to Turkey from Canada will incur a 10% duty
if they are valued at €1,500 or less (about $2,250 CAD).
Above €1,500, the goods will incur duties at their
established rates.
Goods must abide by the following conditions:
- The owner of the goods is at least 18 years of age
- They are to arrive within 2 months of the owner's arrival and up to
6 months after
- They are for personal or family use
Moving Temporarily
Students
If you are moving to Turkey temporarily to study, you may ship
your personal effects duty-free.
Goods that are exempt from duties include:
- Clothing, both new and used
- Items required to furnish a student's room
- School related materials - books, papers, etc.
NOTE: Educational materials may receive an
exemption more than once in an academic year, however this does not
apply to household items - they receive only one exemption per year.
Non-Students
There is no information at this time regarding non-students moving
temporarily to Turkey
Moving Permanently
If you are moving permanently to Turkey, you may ship your
personal effects duty-free.
The conditions of this tax exemption include:
- You have lived continuously in Canada for 2 years or more*
- Your goods are may arrive in Turkey either before when you do or
within 6 months of coming to Turkey
*You may stay temporarily in Turkey for up to 45 days and still be
considered having lived in Canada for 24 months or more months
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly state 'Personal Effects' (see sample)
- A detailed description of each item is provided
- f moving permanently to Turkey, provide a certificate of
transfer of residence
Sources:
https://www.ktb.gov.tr/EN-120417/duty-paid-goods.html
https://www.ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/ev-esyasi-isyeri-nakli-muafiyeti
http://www.lawsturkey.com/law/custom-law-4458
https://gumrukrehberi.gov.tr/sayfa/e%C5%9Fyan%C4%B1n-ba%C5%9Fka-bir-konutta-kullan%C4%B1lmas%C4%B1-durumunda-da-muafiyet-uygulamas%C4%B1-devam-eder-mi
https://www.ktb.gov.tr/EN-120416/duty-free-goods.html
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Sabiha Gökçen
Yeşilköy Mahallesi
Eski Havaalanı Caddesi
34149 Bakırköy/Istanbul
Turkey
Phone: +90 212 663 2490 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Commercial and private food shipments to Turkey require permission
from the Ministry of Agriculture.
You May Ship
There is no information available at this time of foodstuffs that may
be shipped to Turkey from Canada.
Do Not Ship
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://www.ups.com/ga/CountryRegsPrint?loc=en_CA&origcountry=CA&destcountry=TR&cat=004002&PrintRegulations=PrintRegulations
https://www.ktb.gov.tr/EN-120416/duty-free-goods.html
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Sabiha Gökçen
Yeşilköy Mahallesi
Eski Havaalanı Caddesi
34149 Bakırköy/Istanbul
Turkey
Phone: +90 212 663 2490 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Commercial samples and models of goods are shipped to demonstrate new
products and encourage sales. Samples may be shipped to Turkey from
Canada exempt from customs duty providing they have no commercial
value, i.e. have no monetary value.
Samples with commercial value will incur refundable taxes and duties
providing they are returned to Canada within 6 months of their arrival
in Turkey.
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
- A list of the samples is provided on the invoice
Sources:
http://www.lawsturkey.com/law/custom-law-4458
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Sabiha Gökçen
Yeşilköy Mahallesi
Eski Havaalanı Caddesi
34149 Bakırköy/Istanbul
Turkey
Phone: +90 212 663 2490 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising materials may be shipped to Turkey from Canada exempt from
customs duty. Advertising materials can be printed documents such as:
- Catalogues
- Pamphlets
- Brochures
- Magazines and newspapers
- Books
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
- A commercial invoice must be included with your shipment
Sources:
http://www.lawsturkey.com/law/custom-law-4458
https://www.trade.gov/knowledge-product/turkey-temporary-entry
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Sabiha Gökçen
Yeşilköy Mahallesi
Eski Havaalanı Caddesi
34149 Bakırköy/Istanbul
Turkey
Phone: +90 212 663 2490 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Equipment sent to Canada from Turkey for repairs will be exempt from
import duties when they return to Turkey if they are repaired free of
charge.
Items Under Warranty
Equipment under warranty that was repaired in Canada free of charge
may re-enter Turkey exempt from payment of customs duty
Items No Longer Under Warranty
Equipment no longer under warranty that is sent to Canada for repair
will incur duty charges when it re-enters Turkey.
Sending Product for Repair to Turkey
Equipment for repair can be shipped to Turkey for a period of up to 12
months.
Returning Repaired Product to Turkey
Equipment that was repaired in Canada free of charge will be exempt
from customs duty when they re-enter Turkey.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Turkey or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
- Any above listed items
Sources:
http://www.lawsturkey.com/law/custom-law-4458
https://www.ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular-frequently-asked-questions/english/inward-processing
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Sabiha Gökçen
Yeşilköy Mahallesi
Eski Havaalanı Caddesi
34149 Bakırköy/Istanbul
Turkey
Phone: +90 212 663 2490 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods may be temporarily imported into Turkey from Canada exempt
partially or totally from customs duty. The conditions that apply to
temporary imports include:
- They are to remain unchanged except for normal wear-and-tear
- They are not permitted to be in free circulation
- They are returned to Canada within 6 months of their arrival in
Turkey
Goods not allowed temporary entry include:
- Those on the prohibited entry list
- Consumables
- Items that may create an economic obstruction
- Items that cannot be uniquely identified or singled out
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Turkey, you
can pick from 1 of the 2 Temporary Import Methods listed below
Each option has its pros and cons. Regardless, each of the
following methods requires you to complete a commercial invoice. More
details are shown in the table.
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition, i.e. they
undergo no repairs nor are they used in manufacturing
- Stay no longer than 6 months in Turkey
NOTE:
- If the above conditions are not followed, duties and taxes will
be charged as though the goods have been imported permanently.
- Your Customs broker can clear goods of a temporary nature
(FedEx, UPS, DHL, etc. typically CANNOT clear goods of temporary nature)
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- A commercial invoice must be included with your shipment
- Any above listed items not listed in this checklist
Sources:
http://www.lawsturkey.com/law/custom-law-4458
https://www.trade.gov/knowledge-product/turkey-temporary-entry
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Sabiha Gökçen
Yeşilköy Mahallesi
Eski Havaalanı Caddesi
34149 Bakırköy/Istanbul
Turkey
Phone: +90 212 663 2490 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sold goods shipped to Turkey from Canada will incur taxes whether it
is for personal or business reasons.
Occasional Shipper
A shipment with a value of less than €1,500 (about
$2,250 CAD) and weighing less than 30 kg will incur a tax of 20%.
This assumes the goods are neither of commercial quality nor quantity.
NOTE: Books and similarly printed materials
for personal use up to a value of €150 (about $225 CAD) incur no
tax or duties
Regular Shipper
If you regularly ship sold goods to Turkey, we recommend you
consult a licenced Turkish customs broker.
Sources:
https://gumrukrehberi.gov.tr/category/individual-transactions/guide-for-postal-and-express-cargo-consignment
https://www.ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular-frequently-asked-questions/english/expedited-shipments
https://taxsummaries.pwc.com/turkey/corporate/other-taxes
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Sabiha Gökçen
Yeşilköy Mahallesi
Eski Havaalanı Caddesi
34149 Bakırköy/Istanbul
Turkey
Phone: +90 212 663 2490 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
