How Has Import Taxation Been Reformed in Turkey in 2026?

How has import taxation been reformed in Turkey in 2026? This is a highly relevant question for exporters, importers, customs brokers, manufacturers, and foreign companies trading with Turkey.

By 2026, Turkey has not radically rewritten its import tax laws, but it has carried out targeted, structural, and enforcement-driven reforms that significantly affect how import taxes are calculated, collected, and audited in practice. The result is an import tax system that is more predictable in law, but stricter and more sophisticated in application.

This article provides a complete, in-depth, and SEO-optimised analysis of how import taxation has been reformed in Turkey in 2026, what has changed, and what importers must prepare for.

Core Structure: Import Taxes Still Apply Through the Same Legal Channels

At a legal level, Turkey’s import taxation framework in 2026 continues to rely on the same core components:

• Customs duties (where applicable)

• Additional Customs Duties (ACD) for selected goods

• Value Added Tax (VAT) on imports

• Special Consumption Tax (SCT) for specific products

• Anti-dumping and safeguard duties (sector-based)

What has changed is how these taxes are applied, verified, and enforced, not the existence of the taxes themselves.

Shift in 2026: From Revenue Collection to Risk-Based Tax Control

The most important reform in 2026 is conceptual rather than legal.

Turkey has shifted from:

Post-clearance, document-based taxation
to
Pre- and post-clearance, risk-based import tax control

This means import taxation is now closely integrated with:

• Customs risk profiling

• Digital valuation databases

• AML and trade compliance checks

• Sectoral industrial policy

As a result, import taxes are less negotiable, less flexible, and less tolerant of inconsistency.

Customs Valuation Reform: The Center of Import Tax Changes

The most impactful reform in 2026 relates to customs valuation, which directly affects:

• Customs duty base

• Import VAT base

• SCT base (where applicable)

What Has Changed in Practice

In 2026:

• Declared invoice values are systematically benchmarked

• Abnormally low prices trigger automatic review

• Related-party transactions receive higher scrutiny

• Post-clearance value adjustments are more frequent

This is especially relevant given currency volatility. Customs authorities increasingly assess whether:

• Prices reflect commercial reality

• Exchange-rate effects are justified

• Transfer pricing distorts tax bases

As a result, importers face higher risk of reassessment, even when formal tax rates remain unchanged.

Import VAT: Same Rate, Stricter Application

Import VAT remains one of the most significant elements of import taxation.

What Has Not Changed

• VAT is still charged at standard or reduced rates, depending on the product

• VAT is calculated on customs value + duties + other charges

What Has Changed in 2026

• VAT bases are more frequently adjusted following valuation reviews

• Cross-checks between customs data and domestic VAT filings are automated

• Refund and deduction claims are more closely audited

In practice, import VAT has become a high-control tax, not a routine calculation.

Special Consumption Tax (SCT): Tighter Control in Sensitive Sectors

For products subject to SCT (such as fuel, vehicles, alcohol, tobacco, and certain luxury goods), enforcement has tightened significantly.

In 2026:

• Product classification errors are penalised more heavily

• Valuation manipulation is actively targeted

• Documentation requirements are stricter

SCT-related imports are now treated as high-risk tax categories, even if volumes are small.

Additional Customs Duties (ACD): Policy Tool, Not Blanket Increase

Turkey continues to use Additional Customs Duties as an industrial policy instrument.

In 2026:

• ACDs are applied selectively, not universally

• Targeted sectors include consumer goods, textiles, footwear, and selected industrial products

• Duties are adjusted periodically rather than permanently raised

This means importers must:

• Monitor tariff updates closely

• Reassess landed cost models regularly

• Avoid assuming long-term duty stability

ACDs are now dynamic, not static.

Trade Defence Taxes: More Active, More Visible

Anti-dumping and safeguard duties remain a major component of import taxation reform.

In 2026:

• Investigations are initiated more frequently

• Provisional duties are imposed earlier

• Sectoral coverage has expanded

Imports from certain countries or at certain price levels may face sudden tax exposure, even without a change in the general tariff schedule.

Digitalisation of Import Tax Administration

One of the most important reforms is full digital integration of import taxation.

By 2026:

• Import declarations are automatically analysed

• Tax bases are cross-checked with historical data

• Risk profiles influence inspection and reassessment

• Manual intervention has decreased

This has made the system:

• Faster for compliant importers

• Much less forgiving for errors or inconsistencies

Currency Volatility and Import Tax Reform

While exchange rates do not change tax law, they have reshaped enforcement.

In 2026:

• Large price swings trigger valuation audits

• Customs expects consistent FX methodologies

• Currency justification must be documented

Importers who fail to align contracts, invoices, and declarations face tax reassessment risk.

Sector-Specific Tax Tightening

Import tax reform in 2026 is sector-sensitive.

Stricter tax control applies to:

• Automotive and spare parts

• Electronics and machinery

• Chemicals and raw materials

• Consumer goods competing with local production

Imports in strategic sectors are now taxed under closer supervision, even if rates are unchanged.

What Has NOT Changed (Critical Clarification)

To avoid misinformation:

• ❌ No universal import tax increase

• ❌ No blanket VAT hike on imports

• ❌ No general removal of exemptions

• ❌ No new import tax category introduced

The reform is qualitative, not quantitative.

Practical Impact on Importers

In 2026, importers experience:

• Higher documentation requirements

• More frequent tax reassessments

• Greater audit exposure

• Less tolerance for pricing inconsistency

But also:

• Greater predictability if compliant

• Faster clearance for low-risk profiles

Compliance quality now directly affects tax cost certainty.

Strategic Recommendations for Importers

To manage import taxation effectively in 2026:

• Strengthen customs valuation documentation

• Align transfer pricing and import pricing

• Monitor ACD and trade defence developments

• Ensure VAT and customs data consistency

• Treat import tax as a compliance function, not just a cost

Preparation reduces both tax risk and operational delays.

So, how has import taxation been reformed in Turkey in 2026?

There has been no radical legal overhaul—but a profound operational reform.

Turkey has:

• Strengthened valuation control

• Integrated import taxes with compliance systems

• Used duties more strategically

• Reduced tolerance for inconsistency

In 2026, import taxation in Turkey is:

• More predictable in law

• More demanding in practice

• More sensitive to documentation and pricing

For compliant importers, the system remains workable. For those relying on informal practices, import taxes have become a major regulatory and financial risk.