Buying Commissions vs Selling Commissions in Turkish Customs Value: Article 27–28 (2026)
Short and Clear Answer
Customs Law Article 27 adds commissions and brokerage borne by the buyer when they are not already included in the price, except buying commissions; Article 28 separately confirms the treatment of qualifying buying commissions as an excluded item when the statutory requirements are met. The decisive issue is the real function of the intermediary. Calling a payment a buying commission does not control customs treatment if the intermediary actually acts for the seller.
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A defensible customs file must show who appointed the agent, whose interests the agent represents, what services are performed, how remuneration is calculated and whether the payment is already in the goods price. Selling commissions, brokerage and true buying commissions therefore require different valuation treatment.
The customs result follows the agent’s real function, not the heading used on an invoice.
Contents
1. Articles 27 and 28 Draw a Legal Line Between Commission Types
Article 24 starts transaction value with the price actually paid or payable. Article 27 requires specified additions for commissions and brokerage, except buying commissions, to the extent borne by the buyer and not already included in the price. Article 28 identifies buying commissions among amounts that are not included when the legal requirements are satisfied.
The distinction matters because two intermediaries can both issue invoices labelled commission while performing completely different functions. One may act for the Turkish buyer to find suppliers and negotiate purchases. Another may act for the foreign seller to secure customers and collect orders. Customs treatment follows the underlying agency relationship.
The importer should therefore review the agency contract before declaring value. If the agent’s role is unclear, the customs calculation should not be based solely on the invoice label.
2. What Is a Buying Commission?
The Ministry of Trade customs-value guidance defines a buying commission as the fee paid by an importer to its representative abroad for the service of representing the importer in purchasing the goods whose value is being determined. The representative acts for the buyer.
Typical buying-agent functions include identifying suppliers, obtaining quotations, assisting negotiations, inspecting goods, coordinating orders and arranging administrative aspects of procurement on the buyer’s behalf. The agent does not become the seller merely because it communicates with the manufacturer.
A true buying commission should be separately identifiable. If the amount is embedded in a reseller’s markup and the intermediary purchases and resells goods on its own account, the relationship may be a sale rather than a buying agency.
3. Selling Commissions Are Different
A selling commission is paid for services performed on behalf of the seller in finding or serving buyers. Article 27 does not exclude selling commissions in the way it excludes buying commissions. Where the buyer bears a qualifying selling commission and it is not already included in the price, the statutory addition must be examined.
Foreign manufacturers can appoint country agents who introduce Turkish customers and receive a percentage of sales. If the Turkish buyer pays that fee directly or indirectly, the customs file must identify whether it is part of the consideration connected with the imported goods.
Where the foreign seller itself pays the selling agent out of its own invoice revenue, the amount may already be reflected in the price actually paid or payable. The importer must avoid adding the same value twice.
4. Brokerage Must Be Classified by Function and Payment
Brokerage can describe a wide range of intermediary services. Article 27 expressly addresses commissions and brokerage, so the importer must identify who benefits from the broker’s work and who bears the cost.
A sourcing broker acting solely for the Turkish importer can resemble a buying agent when the statutory facts support that relationship. A broker acting for both parties, receiving compensation from both sides or exercising independent resale functions requires a more detailed analysis.
The contract, correspondence and money flow should be consistent. If the written agreement says the agent represents the buyer but the seller controls the agent and pays most of its remuneration, customs can examine whether the formal label reflects the real arrangement.
5. Who Does the Agent Actually Represent?
The most important factual question is agency. A buying agent should owe duties to the buyer, operate under the buyer’s instructions and not bear the commercial risk of buying and reselling the goods as principal.
Evidence includes the appointment agreement, authority to negotiate, payment terms, expense reimbursement, communication with suppliers, inspection reports and whether the agent takes title to goods. Taking title is not the only fact, but it can signal that the intermediary is acting as a trader rather than a representative.
Exclusivity does not automatically decide the answer. An agent can work exclusively for one buyer or one seller. Customs valuation follows the substance of the services and the commercial relationship.
6. Service Scope Should Be Detailed in the Agency Agreement
A vague contract stating that the intermediary provides consultancy is weak customs evidence. The agreement should identify supplier search, price negotiation, order placement, quality inspection, logistics coordination, document review and other procurement functions actually performed.
If the intermediary also performs marketing for the foreign seller, the company should separate those services and remuneration where the commercial facts permit. Mixed-agent arrangements can require allocation between buyer-side and seller-side functions.
Invoices should describe the service consistently with the contract. A percentage-of-purchase fee can still be a genuine buying commission, but the calculation method should be transparent and reconcile to the imported goods.
7. Direct and Indirect Payments Both Matter
A buyer can pay a commission directly to the agent, reimburse the seller, or have the seller deduct or transfer the amount. Customs valuation follows the economic burden and the statutory categories, not only the path of the bank transfer.
If the goods invoice already includes a selling commission, no additional Article 27 addition is required for the same amount. If the buyer separately pays a qualifying selling commission, the customs worksheet must show the addition.
For a buying commission, the importer should distinguish the fee from the goods price and preserve the evidence supporting its exclusion. Bundled payments should be broken down before declaration.
8. Related-Party Agents Require Stronger Documentary Alignment
A multinational group may use a related sourcing company. Relationship does not automatically prevent an amount from being a buying commission, but customs will examine the real function and whether the transaction structure reflects the claimed agency.
The sourcing entity’s transfer-pricing remuneration can be relevant evidence, but corporate-tax characterization does not determine customs treatment. The Article 27–28 analysis remains necessary.
Group agreements, service descriptions, cost allocations and invoice flows should tell the same story. A sourcing company that earns a resale margin while the customs file calls its income a buying commission creates an obvious inconsistency.
9. Bank Commissions Are Not Automatically Agent Commissions
Bank charges use the word commission in ordinary commercial language, but they are not necessarily commissions or brokerage within Article 27. The Ministry of Trade has issued specific customs guidance on bank commissions, demonstrating that the legal nature of the charge must be examined rather than inferred from its label.
Letter-of-credit fees, transfer charges, financing charges and bank service fees should be classified according to the relevant customs-value rules. A bank payment cannot simply be added as selling commission because an invoice calls it commission.
Where financing interest is involved, Article 28 contains a separate rule subject to its own requirements. The company should therefore distinguish agency, banking and financing payments.
10. Evidence for a Commission Valuation File
Keep the agency agreement, service descriptions, commission invoices, payment records, supplier correspondence, negotiation records, inspection reports, purchase orders, sales contracts and any document showing whether the intermediary acts for buyer or seller.
Where services are mixed, maintain the allocation method and evidence supporting the split. Where the agent is related to the importer, keep the transfer-pricing service agreement as supporting evidence but do not rely on it alone.
Customs Law Article 11 allows customs to request information and documents. Article 13 governs retention, so the importer should be able to produce the agency file for the relevant import period.
11. Incorrect Commission Treatment Can Trigger Article 234
If a selling commission or brokerage amount required by Article 27 is omitted, declared customs value can be deficient. Article 234(1)(b) then requires the duty difference and prescribes a fine equal to three times that difference when its elements are present.
The opposite error—adding a genuine buying commission that should be excluded—can overstate customs value. The company should then assess the available correction and repayment mechanisms rather than accept an inflated tax base.
Any adverse decision can be challenged through Article 242 within fifteen days from notification. The objection should prove the agency relationship through the contract and actual conduct.
Official and Related Sources
Frequently Asked Questions
Are buying commissions included in Turkish customs value?
Qualifying buying commissions are excluded under the Articles 27–28 framework when the statutory requirements are satisfied.
What is a buying commission?
The Ministry guidance describes it as the fee paid by the importer to its representative abroad for representing the importer in purchasing the goods.
Are selling commissions included?
Qualifying selling commissions borne by the buyer and not already included in price are addressed as additions under Article 27.
Does the invoice label control?
No. Customs examines the actual agency function and payment.
Can a related group sourcing company be a buying agent?
Relationship alone does not decide the issue. The actual functions, risks, contracts and payment structure must support the buying-agency characterization.
Are bank commissions treated as selling commissions?
Not automatically. Bank and financing charges require separate classification under the customs-value rules.
What penalty applies if a dutiable commission is omitted?
Article 234(1)(b) applies to deficient customs value when its elements are met.
What is the objection period?
Article 242 provides fifteen days from notification.
Lawyer Review and E-E-A-T
Prepared by: Attorney Halil BAKIRCI – Mersin Bar Association, Registration No. 3472
Legal review: Bakırcı & Keskin Law Office.
This guide was reviewed against Customs Law No. 4458 Articles 11, 13, 24, 27, 28, 234 and 242 and the Ministry of Trade’s customs-value guidance.
Contact Us About Commission Valuation in Turkey
Last legal-source review: 12 September 2026.
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Bakırcı & Keskin Law Office has physical offices in Istanbul and Mersin. Matters throughout Turkey are coordinated from these offices. See the transaction-value method guide for the general valuation framework.
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