Transaction Value Method in Turkey: Customs Law Article 24 for Foreign Importers (2026)
Short and Clear Answer
Customs Law No. 4458 Article 24 makes the transaction value the primary customs-valuation method for imported goods in Turkey. Transaction value is the price actually paid or payable for goods sold for export to Turkey, after the adjustments required by Articles 27 and 28. The importer must satisfy Article 24 conditions; a commercial invoice alone does not create an unconditional right to use the invoiced amount.
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The method is rejected when the statutory conditions fail and the problem cannot be cured by a lawful adjustment. Where buyer and seller are related, the relationship alone does not justify rejection; the legal issue is whether the relationship affected the price. If transaction value is unavailable, the valuation process moves to the next methods in the statutory order.
Article 24 starts with the real sale for export to Turkey and the price actually paid or payable.
Contents
1. Article 24 Is the Starting Point for Turkish Customs Value
Customs Law No. 4458 Article 24(1) provides the starting rule for imports into Turkey. The customs value of imported goods is their transaction value when the statutory requirements are met. The law identifies that transaction value as the price actually paid or payable for the goods when sold for export to Turkey, with the adjustments required by Articles 27 and 28.
This is a legal method, not a presumption that every invoice is accepted. Customs must examine whether there is a qualifying sale, whether the price represents the actual consideration for the goods, whether Article 24 conditions are satisfied and whether additions or exclusions must be made. The invoice is therefore one element of the valuation file.
The method matters to foreign manufacturers, distributors and group companies because it allows customs value to follow the genuine commercial transaction when the statutory conditions are met. It also requires transparency about side agreements, free supplies, royalties, commissions and payments made for the seller’s benefit.
2. The Goods Must Be Sold for Export to Turkey
Article 24 is built on a sale for export to Turkey. The transaction examined must have the necessary connection with the import into Turkey. A document labelled invoice does not by itself prove that the stated transaction is the sale relevant to the import. Purchase orders, contracts, shipment documents, payment instructions and the commercial chain must identify the sale relied on.
Multi-tier transactions require particular care. A manufacturer may sell to a regional principal, which then sells to a Turkish importer. The customs file must identify the transaction asserted to be the relevant sale for export to Turkey and prove the facts supporting that position. The analysis follows Article 24 and the Customs Regulation, not the accounting preference of the parties.
Consignment movements, free-of-charge shipments, samples and internal transfers can lack the sale required for Article 24. Where there is no qualifying sale, customs value cannot be manufactured by inserting a nominal invoice. The statutory alternative methods must be used.
3. What Is the Price Actually Paid or Payable?
The price actually paid or payable includes the total payment made or to be made by the buyer to the seller or for the seller’s benefit for the imported goods. Payment does not have to be made only by bank transfer directly to the seller. The legal inquiry follows the economic consideration connected with the imported goods.
Advance payments, deposits, settlement of the seller’s debt, payments to a third party for the seller’s benefit and other forms of discharge can therefore be relevant. The importer must reconcile the invoice with payment records and the commercial agreement. Unexplained differences between the invoice and the money flow create a valuation problem.
Discounts must be genuine and supported by the terms applicable to the sale. A post-import credit note does not automatically rewrite the customs value. The company must determine whether the adjustment relates to the imported goods, whether it was part of the pricing arrangement and what customs procedure is required after the change.
4. Restrictions on Use or Resale Under Article 24
Article 24 addresses restrictions concerning the buyer’s disposition or use of imported goods. The law does not treat every restriction as disqualifying. Restrictions imposed by Turkish legislation or public authorities, restrictions limiting the geographical area in which goods may be resold, and restrictions that do not substantially affect value are distinguished from restrictions that undermine transaction value.
A distribution agreement can contain territory, brand, channel and customer restrictions. The customs lawyer must identify the precise clause and determine its effect under Article 24 instead of treating the existence of a distribution contract as enough to reject the method.
Evidence should include the distribution agreement, franchise documents, licence terms and any side letter controlling resale. Customs can request information and documents under Article 11, so the importer should not wait for an audit before locating the contract that explains the restriction.
5. Conditions or Considerations Whose Value Cannot Be Determined
Transaction value cannot be used where the sale or price is subject to a condition or consideration relating to the imported goods for which a value cannot be determined. This rule prevents a nominal goods price from being accepted when part of the economic consideration is hidden in an unmeasurable obligation.
A condition does not become harmless merely because the parties call it commercial cooperation. If the buyer must provide another benefit connected with the sale and that benefit cannot be valued for customs purposes, Article 24 cannot be applied as though the obligation did not exist.
Where the relevant amount can be determined and the law directs an Article 27 adjustment, the issue can be resolved through the statutory addition. The file must show both the legal classification and the calculation.
6. Proceeds of Later Resale Returning to the Seller
Article 24 addresses situations in which part of the proceeds from subsequent resale, disposal or use of the imported goods accrues directly or indirectly to the seller. Transaction value can remain available where an appropriate adjustment can be made under Article 27.
Percentage-of-sales payments, revenue shares, earn-outs and similar clauses must therefore be reviewed before the declaration. The fact that the amount is calculated after import does not remove it from customs law. The contract determines the commercial mechanism; Article 27 determines its customs treatment.
Companies should establish a periodic reconciliation process where the final amount becomes known after import. A customs valuation policy must address both the initial declaration and later price information.
7. Related Buyer and Seller: Relationship Alone Is Not Enough
Article 24 expressly provides that a relationship between buyer and seller is not, by itself, sufficient to reject transaction value. Customs examines the circumstances surrounding the sale to determine whether the relationship affected the price.
Where customs has grounds to consider that the relationship affected price, the importer must receive the issue in a form that allows a response. The Ministry of Trade’s customs-value guidance also explains the use of comparison values for related-party transactions. Those values are used for comparison under the legal framework, not as an automatic substitute price.
Foreign groups should keep intercompany agreements, pricing policies, comparable-sales information and transfer-pricing documentation aligned with customs facts. Corporate-income-tax transfer pricing is not identical to customs valuation, but unexplained inconsistency between the two systems increases audit risk. See our transfer pricing guide.
8. Article 27 Additions and Article 28 Exclusions Are Part of Article 24
The transaction value is not simply the invoice number. Article 24 itself directs the valuation to the adjustments in Articles 27 and 28. Article 27 can require additions for specified commissions and brokerage, packing, containers, buyer-supplied assists, qualifying royalties or licence fees, resale proceeds and specified transport-related expenses.
Article 28 identifies amounts not included when the legal requirements are satisfied and they are separately distinguished. Post-entry transport and insurance, qualifying post-import construction or installation, qualifying financing interest, buying commissions and Turkish import duties are among the items addressed by the provision.
A company applying Article 24 must therefore maintain a valuation worksheet that starts from price actually paid or payable, tests each Article 27 addition and each Article 28 exclusion, and produces the declared customs value through a reproducible calculation.
9. Evidence Required for the Transaction-Value Method
The core file includes the sales contract, commercial invoice, purchase order, proof of payment, Incoterms rule, freight invoice, insurance document and packing information. Where applicable it also includes licence agreements, royalty schedules, tooling agreements, commission agreements, free-supply records, design contracts and related-party pricing evidence.
Article 11 gives customs the power to request information and documents. Article 13 requires retention of records relevant to customs controls. A foreign supplier should therefore preserve documents in a form that can be provided to the Turkish importer and explained to Turkish customs.
Electronic payment records should be traceable to invoice numbers. Credits, rebates and year-end adjustments should identify which imports they relate to. Unallocated lump-sum credits create avoidable uncertainty.
10. What Happens When Article 24 Cannot Be Used?
The importer does not get to choose a preferred alternative value. Customs valuation proceeds through the ordered methods set by Customs Law Articles 23–31 and the Customs Regulation. The Ministry of Trade identifies six methods: transaction value, identical goods, similar goods, deductive value, computed value and the final method.
Moving away from Article 24 should be documented. The file should state which requirement failed, what evidence was examined and why an adjustment could not solve the problem. The next method must then be applied according to its own statutory criteria.
This record becomes critical if the decision is challenged under Article 242. A valuation dispute is much easier to assess when the administration and the importer can identify the exact legal reason Article 24 was rejected.
11. Article 234 Risk When the Declared Value Is Too Low
Article 234(1)(b) governs deficient customs value for goods subject to ad valorem import duties. When declared value is lower than the value determined under Articles 23–31, the duty difference is collected and, where the provision’s elements are met, an administrative fine equal to three times the tax difference is imposed.
A recurring pricing mistake can affect many declarations. The exposure is therefore not limited to one invoice if the same omitted component—such as a royalty or assist—appears throughout an import program.
Anti-Smuggling Law No. 5607 is a separate criminal statute. A valuation difference is not automatically a smuggling offence. Criminal liability requires its own statutory elements and evidence.
12. Contract Drafting for Foreign Sellers and Turkish Importers
Contracts should identify the goods price, payment mechanism, discounts, Incoterms rule, freight, insurance, commissions, tooling, design work, licences, royalties, installation, financing and any payment calculated by later resale. Clear drafting does not change the law; it allows the law to be applied to known facts.
Side letters should not contradict the main agreement without an explanation. Customs valuation follows the real commercial arrangement. If a side agreement changes the buyer’s payment obligation, it belongs in the valuation review.
Foreign groups should include a customs-information cooperation clause requiring each party to provide documents needed for Turkish customs valuation, origin and tariff classification. That reduces delay when Turkish customs requests evidence after clearance.
Official and Related Sources
- Ministry of Trade – Customs Value FAQ
- Ministry of Trade – Customs Law No. 4458
- Customs Valuation in Turkey: Six Methods
Frequently Asked Questions
What is transaction value in Turkey?
Under Article 24, it is the price actually paid or payable for goods sold for export to Turkey, adjusted under Articles 27 and 28.
Is an invoice enough to prove customs value?
No. The invoice is evidence; Article 24 conditions and the required adjustments must also be satisfied.
Can related companies use transaction value?
Yes. Relationship alone is not sufficient to reject the method. The issue is whether the relationship affected price.
Can a resale restriction invalidate transaction value?
Article 24 distinguishes permitted restrictions from restrictions that prevent use of the method. The specific clause and its effect must be tested.
What if the seller receives a percentage of later resale?
The amount must be tested under Articles 24 and 27 and added when the statutory requirements are met.
What happens if Article 24 fails?
The valuation proceeds to the next statutory method in the order required by law and the Customs Regulation.
What penalty applies to undervaluation?
Article 234(1)(b) requires the duty difference and prescribes a fine equal to three times the tax difference when its elements are present.
Can a foreign supplier assist the Turkish importer during an audit?
Yes. Contracts, payment evidence, price records and other documents held abroad can be supplied to support the importer’s Turkish customs file.
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, 234 and 242 and the current Ministry of Trade customs-value guidance.
Contact Us About Turkish Customs Valuation
Last legal-source review: 12 September 2026.
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