Customs Valuation in Turkey: Six Methods Under Customs Law No. 4458 Articles 23–31 (2026)
Short and Clear Answer
Customs valuation in Turkey is governed by Customs Law No. 4458 Articles 23–31. Article 24 makes transaction value—the price actually paid or payable for goods sold for export to Turkey, adjusted under Articles 27 and 28—the primary method. If Article 24 cannot lawfully be used, customs value is determined through the statutory alternative methods for identical goods, similar goods, deductive value, computed value and the final fallback method. The methods are applied in legal order, but the deductive and computed value methods may be reversed if the declarant requests this in writing and the customs administration approves. An importer cannot otherwise select whichever method produces the lowest duty.
Article 27 requires specified additions when the legal conditions are met; Article 28 identifies items excluded when separately distinguished. A deficient value declaration triggers the additional import duties and, when Article 234(1)(b) applies, an administrative fine equal to three times the tax difference. The commercial invoice is evidence, not an automatic final customs value.
Contents
1. Legal Basis for Customs Valuation in Turkey
The statutory framework is Customs Law No. 4458 Articles 23–31. Article 23 defines customs value for applying the Customs Tariff and specified non-tariff measures. Articles 24 through 31 establish the valuation rules. The system requires a legally ordered methodology rather than an arbitrary administrative estimate.
For a commercial import, the valuation file must be built before the declaration is registered. The importer must identify the sale for export to Turkey, the parties, invoice price, payment terms, transport and insurance, commissions, assists, royalties, resale proceeds and post-import charges. A customs broker can transmit the declaration, but valuation facts come from the commercial documents and the parties to the transaction.
Valuation affects customs duty and can also affect other import charges whose base is linked to customs value. A valuation error therefore multiplies across tax components. Related parties, royalties, free tooling, complex freight arrangements, transfer-pricing adjustments and non-standard payment terms require a documented valuation analysis.
2. What Customs Law Article 23 Establishes
Article 23 states that customs value is the value determined under the customs-valuation chapter for application of the Customs Tariff and specified non-tariff measures. Customs value is a statutory value. It is not synonymous with accounting value, retail price, insured value or an amount selected by the importer.
The invoice remains essential evidence, but the law determines whether the invoice price is accepted without adjustment, accepted after additions or exclusions, or replaced by the next statutory method. Customs authorities can request supporting information and documents under Article 11. Records relevant to customs controls must be retained under Article 13.
A foreign exporter should support the invoice with the commercial contract, purchase order, payment evidence and documents explaining value components not apparent on the face of the invoice.
3. Article 24: Transaction Value Is the Primary Method
Customs Law Article 24(1) provides that the customs value of imported goods is their transaction value. Transaction value is the price actually paid or payable for goods when sold for export to Turkey, subject to the adjustments required by Articles 27 and 28.
If a German manufacturer sells machinery to a Turkish importer for export to Turkey, the first inquiry is the actual price paid or payable under that sale. If a U.S. supplier invoices a Turkish buyer but a separate royalty, tooling contribution or resale-based payment exists, the invoice alone does not complete the Article 24 analysis. The separate payment must be tested under Article 27.
A price can also contain items excluded under Article 28 if separately distinguished. For a focused Article 24 analysis, see our Turkey customs transaction value guide. Final customs value is therefore a legal calculation built from the transaction, not a mechanical copy of the invoice total.
4. Conditions for Accepting Transaction Value
Article 24 addresses restrictions on the buyer’s disposition or use of goods, conditions or considerations for which a value cannot be determined, proceeds of subsequent resale returning to the seller, and relationships between buyer and seller.
A restriction does not automatically destroy transaction value. Article 24 distinguishes restrictions imposed by Turkish law or public authorities, geographical resale restrictions and restrictions that do not substantially affect value from restrictions that undermine the method. The actual restriction and its economic effect must be documented.
If the sale or price is subject to a condition whose value cannot be determined in relation to the imported goods, transaction value cannot be applied by ignoring that condition. The calculation proceeds through the statutory sequence.
Where part of the proceeds of later resale, disposal or use returns directly or indirectly to the seller, Article 24 allows transaction value only if the required Article 27 adjustment can be made. Revenue-sharing, earn-out and resale-percentage clauses must therefore be identified before filing.
5. Related-Party Imports Are Not Automatically Rejected
Article 24 states that the existence of a relationship between buyer and seller is not, by itself, sufficient to reject transaction value. The decisive issue is whether the relationship affected the price under the statutory test.
This rule is central to foreign groups importing into Turkish subsidiaries. Corporate ownership or common management does not make every intercompany invoice invalid. The importer must nevertheless demonstrate the circumstances of sale and the commercial basis of the price.
Transfer-pricing documentation prepared for corporate income tax can be evidence, but it does not replace customs valuation. Corporate-tax transfer pricing and customs valuation apply different statutes and can require different adjustments. Foreign-owned companies should reconcile the customs file with the transfer-pricing policy. See our Turkey transfer pricing guide for foreign-owned companies.
6. Article 27: Additions to the Price Actually Paid or Payable
Article 27 requires specified elements to be added to the price actually paid or payable when its conditions are met and the amounts are not already included. These additions are a common source of disputes because commercial accounting can record them outside the merchandise invoice.
The Article 27 analysis covers legally defined commissions and brokerage, container and packing costs, buyer-supplied goods and services used in production, specified royalties and licence fees, and the value of proceeds from later resale, disposal or use that accrue to the seller. Transport, loading, handling and insurance costs connected with bringing goods to the legally relevant point must also be tested under the valuation rules.
The importer should neither add a cost merely because it exists nor omit a cost because it is paid to a third party. Each component must satisfy Article 27 and the applicable secondary legislation. Invoices, contracts and allocation calculations must support the treatment.
Foreign sellers must disclose side agreements that change the economics of the sale. Licence contracts, design agreements, tooling arrangements and post-sale revenue shares can be legally relevant even when the customs invoice does not mention them.
7. Article 28: Items Excluded When Separately Distinguished
Article 28 identifies specified items that are not included in customs value when the legal conditions are met and they are distinguished from the price actually paid or payable. The article is especially relevant to post-import work and financing structures.
Charges for construction, erection, assembly, maintenance or technical assistance undertaken after importation are excluded when the statutory requirements are met and the amounts are separately distinguished. Transport costs after the legally relevant import point are treated differently from costs of bringing goods to Turkey. Interest charges under a financing arrangement require their own Article 28 analysis.
If the contract and invoice combine goods, installation and finance into one unexplained lump sum, the importer creates a proof problem. Separate contractual pricing, invoices, payment schedules and service descriptions make Article 28 treatment auditable.
8. The Six Customs Valuation Methods Must Be Applied in Legal Order
The Turkish system uses six valuation methods: transaction value; transaction value of identical goods; transaction value of similar goods; deductive value; computed value; and a final fallback method using reasonable means consistent with the statutory principles. They are generally applied in that order. The statutory exception is that the deductive and computed value methods may change places if the declarant makes a written request and the customs administration accepts it.
The primary method is tested first. The importer cannot jump to a benchmark because it is lower, and customs cannot disregard a lawful Article 24 value merely because a database contains a different price. Rejection must be grounded in the conditions established by law.
When transaction value is unavailable, the reason must be recorded. The next method must then be supported by evidence satisfying its statutory criteria. This audit trail is essential in a later Article 242 objection or administrative-court dispute.
9. Identical and Similar Goods Methods
When Article 24 cannot be used, the law turns to values based on imported identical or similar goods. These methods do not authorize use of any public internet price. Comparability requires attention to the statutory criteria and commercial circumstances of importation.
Model, grade, material, technical specification, brand position, country of production, quantity, commercial level and timing can affect comparability. Adjustments must be legally supportable and documented. A database value for a different product is not conclusive merely because both products share a broad tariff heading.
For machinery and components, technical data sheets, catalogues and bills of materials can be decisive. For branded consumer products, trademark position and commercial level can materially affect comparison.
10. Deductive Value Uses the Turkish Resale Market Under Statutory Rules
The deductive method works backwards from a qualifying resale price in Turkey and applies the deductions required by law. It is not the same as taking the importer’s retail price as customs value.
The file must identify qualifying sales, level of trade, quantities and legally permitted deductions. Ordinary profit and general expenses, internal transport and other relevant components are treated under the statutory framework. The purpose is to derive an import value from verifiable domestic sale data without double counting.
Foreign exporters should understand that this method can require access to the Turkish importer’s resale records. Contractual cooperation clauses prevent delay when primary methods are unavailable.
11. Computed Value Requires Production-Cost Evidence
The computed method is based on production economics rather than the Turkish resale price. It requires reliable information concerning materials and fabrication or other processing, profit and general expenses, and other legally relevant components.
Much of this information is held by the foreign producer. A defensible computed value cannot be established through a bare statement that manufacturing cost is confidential. If the method applies, the producer and importer need an auditable channel for supporting information.
Cost-accounting labels do not determine customs treatment. The fact that a number appears in a manufacturing ledger does not establish whether it belongs in customs value.
12. The Final Fallback Method Is Not Arbitrary Valuation
The final method permits reasonable means consistent with the principles and general provisions of the valuation rules. It is a residual method, not a power to select any figure considered commercially plausible.
The calculation remains tied to statutory principles and available data. The file should explain why earlier methods were unavailable, what evidence is being used and how the resulting value was calculated. This explanation is especially important where customs issues an additional assessment.
A transparent calculation allows the importer to understand the tax basis and requires the administration to demonstrate that the value was not arbitrarily selected.
13. Documents for a Defensible Customs-Valuation File
A strong file includes the commercial invoice, purchase contract, purchase order, proof of payment, freight invoice, insurance document, packing charges, commission agreements, licence or royalty agreements, tooling and mould agreements, technical-assistance contracts, transfer-pricing documentation where parties are related, and evidence of post-import work excluded under Article 28.
Where price changes after importation, the company should also retain debit notes, credit notes and year-end adjustment calculations. These documents can affect whether an earlier declaration remains accurate and whether a corrective customs procedure is required.
Foreign-language documents must be capable of being explained to Turkish customs. The administration can request information and documents under Article 11, while Article 13 governs retention obligations relevant to customs controls.
14. Undervaluation: Customs Law Article 234(1)(b)
Article 234(1)(b) directly addresses deficient customs value. Where goods subject to ad valorem import duties are declared at a value lower than the value determined under Articles 23–31, the duty difference is collected and, when the statutory elements are present, an administrative fine equal to three times the tax difference is imposed.
An omitted royalty or assist can affect the customs base for numerous declarations. A recurring contractual structure can therefore generate repeated assessments and penalties across an import period.
Article 234 is an administrative-penalty provision. Conduct that separately meets the elements of an offence under Anti-Smuggling Law No. 5607 requires a distinct criminal-law analysis. The administrative and criminal regimes are not interchangeable.
15. What Foreign Sellers and Turkish Importers Should Allocate in Contracts
International sales contracts should clearly identify merchandise price, Incoterms rule, freight responsibility, insurance, tooling, design work, licences, royalties, warranty work, installation, after-sales services and amounts linked to later resale.
Parties cannot contract out of Customs Law. Clear drafting makes the facts visible so the statutory calculation can be performed. A contract stating that a royalty is not part of customs value does not control Article 27. Likewise, labelling a payment as a service fee does not create an Article 28 exclusion if the payment is in substance a condition of sale of the imported goods.
Transport liability is a separate legal issue. See our road cargo damage and CMR guide and international carriage of goods guide.
16. 2026 Customs-Valuation Audit Checklist
- Identify the actual sale for export to Turkey.
- Confirm whether Article 24 conditions are satisfied.
- Document any buyer-seller relationship and whether it affected price.
- Test every off-invoice payment against Article 27.
- Separate eligible post-import costs and financing elements under Article 28.
- Reconcile invoice, contract, payment and transport documents.
- Review royalties, licences, tooling, assists and resale proceeds.
- Document the reason before moving to an alternative valuation method.
- Keep comparability evidence for identical or similar goods.
- Preserve production or resale records for computed or deductive value.
- Review post-import price adjustments and credit/debit notes.
- Assess Article 234 exposure before responding to an audit finding.
Official and Related Sources
- Republic of Türkiye Ministry of Trade – Customs legislation / Customs Law No. 4458
- World Trade Organization – Customs valuation
- Transfer Pricing in Turkey for Foreign-Owned Companies
Frequently Asked Questions
Is the commercial invoice automatically the customs value in Turkey?
No. Article 24 starts with the price actually paid or payable, but Articles 27 and 28 require legally applicable additions and exclusions, and Article 24 conditions must be satisfied.
What law governs customs valuation in Turkey?
Customs Law No. 4458 Articles 23–31 govern customs valuation.
Can customs reject a related-party invoice only because the parties are related?
No. Article 24 states that relationship alone is insufficient. The legal test is whether the relationship affected the price.
Are royalties included in customs value?
Royalties and licence fees are tested under Article 27 and added when its requirements are met.
Is post-import installation included?
Article 28 governs exclusion of specified post-import construction, erection, assembly, maintenance or technical-assistance charges when its requirements are met and amounts are separately distinguished.
Can an importer choose the cheapest valuation method?
No. Valuation methods are applied in statutory order.
What is the penalty for deficient customs value?
Article 234(1)(b) provides for collection of the duty difference and a fine equal to three times the tax difference when its elements are present.
Can a foreign company challenge a Turkish customs valuation assessment?
Yes. Customs decisions and tax or penalty assessments can be challenged through the statutory administrative objection and judicial routes.
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, 23–31, 24, 27, 28 and 234 and the current 2026 Turkish customs framework.
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Last legal-source review: 12 September 2026.
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