Presidential Decree No. 8787, published in Official Gazette No. 32624 of 6 August 2024, changed the flat-rate tax regime for goods arriving for a natural person by post or express courier that are not of a commercial quantity or nature.
Presidential Decree No. 8787, published in Official Gazette No. 32624 of 6 August 2024, changed the flat-rate tax regime for goods arriving for a natural person by post or express courier transport that are not of a commercial quantity or nature.
Decree No. 8787 amended Article 62 of the Decree on the Implementation of Certain Articles of Customs Law No. 4458, entitled “Goods to be released for free circulation on payment of duties, accompanied by passengers or by post or express courier transport”, and Article 126, entitled “Conditions for granting indirect representation authority”, as follows.
Accordingly:
- the upper value limit for goods arriving for a natural person by post or express courier transport that are not of a commercial quantity or nature has been reduced from EUR 150 to EUR 30, other than for medicines,
- where such goods arrive directly from European Union countries, the flat-rate tax has been raised from 20% to 30%; for goods arriving from other countries, the rate has been raised from 30% to 60%,
- the lower value limit for goods arriving for a natural person that are not of a commercial quantity or nature, to be declared under the normal procedure by the postal administration or express courier companies acting as indirect representatives, has been reduced from EUR 150 to EUR 30.
On the other hand, no change has been made to the additional single flat-rate tax of 20% applied on top of the above rates where the goods are listed in List (IV) annexed to Special Consumption Tax Law No. 4760.
This provision entered into force on 21 August 2024.