GTİP classification, the customs broker and TAREKS: who does what in a Turkish import

Three things decide what a shipment costs and whether it clears: the tariff code (GTİP) under which it is declared, the licensed customs broker who files the declaration, and the product-safety checks (TAREKS, TSE) that certain codes trigger. The importer owns all three outcomes even though a professional performs two of them. This guide explains the GTİP, what the broker does that no one else may, what a document pack prepares before the broker starts, and where shipments get stuck.

The GTİP: twelve digits that set the duty

Türkiye's customs tariff (Gümrük Tarife İstatistik Pozisyonu, GTİP) uses twelve digits: the first six are the international Harmonised System, digits seven and eight the EU Combined Nomenclature, and the rest national subdivisions. The code fixes the customs duty rate, the VAT rate at import, any additional duty or anti-dumping measure, whether a licence, a conformity check or a quota applies, and the statistical treatment. Classification follows the General Rules of Interpretation and the explanatory notes, not the supplier's description or the code used in another country. For a product whose code is uncertain the importer may request a binding tariff information (bağlayıcı tarife bilgisi) from the Ministry of Trade, valid three years; it takes weeks but ends the argument at every port.

What the customs broker does, and only the broker

Customs declarations are filed by the importer itself with its own authorised staff, or, in practice for almost every company, by a licensed customs broker (gümrük müşaviri) under Customs Law art. 225 ff., who signs the declaration in the BİLGE system with their own licence and shares liability for it. The broker classifies, values, applies the origin and preference rules, computes the duties, submits the declaration, handles the inspection and pays the duties from funds the importer provides. The broker's fee is their own, set by the annual minimum tariff published by the Ministry of Trade, and is paid by you to the broker. Nobody without the licence may file a declaration, and a document preparer who "handles customs" is either a broker or acting unlawfully.

What a document pack prepares before the broker starts

The broker files what you give them. A shipment pack assembled before the goods arrive checks: that the commercial invoice, packing list and transport document (CMR, bill of lading, air waybill) name the same parties, quantities, weights and values; that the GTİP the supplier or the broker proposes is consistent with the product description and the previous shipments; that the origin document (A.TR for EU goods in free circulation, EUR.1 or invoice declaration for preferential origin, certificate of origin otherwise) matches the preference claimed; that the payment terms on the invoice match the bank record the customs value will be tested against; and that any product-safety or licensing step for that code has been started. This is what our import/export document pack does; the broker then classifies and files on a clean set.

State fees and notarial tariffs are paid by you directly to the state or to the notary; they never pass through us and we receive nothing from any notary. The figures above are the official 2026 tariff, last checked 24.10.2026.

TAREKS and TSE: product safety at the border

For goods under certain GTİP codes the Ministry of Trade's risk-based control system TAREKS must clear the shipment before it is released: toys, electrical equipment, personal protective equipment, machinery, construction products, textiles for chemical limits, medical devices and others, under the product-safety communiqués published each January. The importer registers on TAREKS with an e-signature, declares the shipment, uploads the CE declaration of conformity, test reports and technical file, and the system either releases by risk analysis or assigns an inspection by the Turkish Standards Institution (TSE) or another body, with samples and a fee. Goods failing the check are re-exported or destroyed at the importer's cost. The TAREKS step runs in parallel with the customs declaration and is the most common cause of a container waiting at the port.

Errors that cost the most

• GTİP chosen for the lowest duty rather than by the rules; a reclassification at inspection brings the duty difference, a fine of up to three times it and a flag on later shipments.
• Invoice value lower than the bank payment; customs valuation is checked against the bank record and the market.
• A.TR used for goods that are not in free circulation in the EU, or EUR.1 claimed without the origin evidence.
• TAREKS started after arrival instead of before shipment; demurrage runs while the test report is sought from the manufacturer.
• Importer not registered with the customs system (yükümlü kaydı) or without a valid e-signature when the broker needs an authorisation.

Sources

• ticaret.gov.tr — Ministry of Trade: customs tariff, binding tariff information, TAREKS, brokers' minimum tariff
• mevzuat.gov.tr — Customs Law 4458; Customs Regulation; product safety and inspection communiqués
• resmigazete.gov.tr — Official Gazette: annual import regime decision and customs tariff schedule
• gib.gov.tr — VAT at import: rates and the declaration link

Questions