Decree No. 9168, published in Official Gazette No. 32735 of 27 November 2024, amended the rules on the valuation of goods arriving by post or express courier.
The “Decree Amending the Decree on the Implementation of Certain Articles of Customs Law No. 4458 (Decree No: 9168)”, concerning the valuation of goods arriving by post or express courier transport, was published in Official Gazette No. 32735 of 27 November 2024.
As is known:
- A single flat-rate tax is collected on the value of goods arriving for a natural person by post or express courier transport that are not of a commercial quantity or nature, with a value not exceeding EUR 30, and of medicinal goods with a value not exceeding EUR 1,500, at the following rates:
a) 30% where they arrive directly from European Union countries,
b) 60% where they arrive from other countries,
c) an additional 20% on top of the above rates where the goods are listed in List (IV) annexed to the Special Consumption Tax Law.
- A single flat-rate tax of 0% applies to the value of books or similar printed publications for personal use, arriving for a natural person by post or express courier transport, not of a commercial quantity or nature, with a value not exceeding EUR 1,500 and exceeding the limits set out in Article 45 (EUR 150).
- A single flat-rate tax at the rates set out above is collected on the value of goods arriving for a legal person by post or express courier transport that are not of a commercial quantity or nature, with a value not exceeding EUR 22.
Accordingly, in determining the value of goods brought in by post or express courier transport, the transport costs incurred up to the port or place of entry in Türkiye will also be included in the total value of the goods.