Türkiye Ministry of Trade (Ticaret Bakanlığı): Apparel Import Authority Guide
How the Republic of Türkiye Ministry of Trade regulates apparel shipments from the Philippines, the BİLGE declaration system, TAREKS risk based inspection, the 12 digit GTİP tariff code, import VAT (KDV), the additional customs duty on textile lines, and the Türkiye GSP preference that can lower duty on Philippine garments.
- BİLGE
- Electronic customs declaration platform
- TAREKS
- Risk based import inspection
- GTİP
- 12 digit tariff classification
- DUA
- Detailed import declaration
- Tek Pencere
- Single window documents
- Authority
- T.C. Ticaret Bakanlığı (Ministry of Trade)
- Established
- 2011, merged with the Ministry of Economy in 2018
- Headquarters
- Ankara, Republic of Türkiye
- Official Portal
- trade.gov.tr
Mandate and Directorate Structure
The Ministry of Trade (Ticaret Bakanlığı) is the government department of the Republic of Türkiye responsible for customs and trade affairs. It was created in 2011 as the Ministry of Customs and Trade and took its current name in 2018 when it absorbed the former Ministry of Economy. For an apparel importer, three of its directorates do the daily work.
Directorate General of Customs
The Gümrükler Genel Müdürlüğü runs the customs offices, the electronic declaration platform, the tariff and duty collection cycle, and the inspection channels at ports and airports. Every commercial garment consignment enters Türkiye through a declaration filed under this directorate.
Import and Export Directorates
The import regime, tariff schedules, preferential schemes and the annual Import Regime Decree are administered by the İthalat Genel Müdürlüğü (General Directorate of Imports). This is the body that sets which products carry additional duties, which goods need a TAREKS pre registration, and which countries hold a GSP preference.
Consumer Protection and Market Surveillance
Under the Product Safety and Technical Regulations Law, textile and apparel imports can be checked for restricted substances, fibre composition and labelling before release. TAREKS is the digital gate where those conformity checks are registered and released. The body that runs these inspections and the market surveillance behind them is the Ürün Güvenliği ve Denetimi Genel Müdürlüğü (General Directorate of Product Safety and Inspection).
The Four Systems Every Apparel Importer Touches
Türkiye runs one of the more digitised customs regimes in the region. A shipment is classified, registered for inspection, declared and released through four connected systems. Knowing which one stops a container is the difference between a two day release and a two week hold.
The customs automation system where the licensed broker files the import declaration. Each declaration receives a permanent registration number and moves into an automated risk channel.
Dış Ticarette Risk Esaslı Denetim Sistemi. Certain product categories must be pre registered and may need a test report before goods are allowed to clear. Textiles and apparel can fall under this regime.
Türkiye's national tariff nomenclature. The 12 digit GTİP line drives the customs duty rate, any additional customs duty, and whether the product is eligible for a preference.
The Detaylı Beyan is the detailed declaration submitted electronically. The single window collects the supporting documents and permits required by other agencies in one submission.
What Philippine Apparel Pays on Entry
Türkiye is in a customs union with the European Union, but the Philippines is not. Apparel shipped directly from the Philippines into Türkiye is therefore assessed under Türkiye's own import regime, at the rates set for the GTİP line, unless a preference applies.
| Charge | How it applies to apparel |
|---|---|
| Customs duty | Assessed on the CIF value at the rate set for the GTİP line in the Import Regime. Most apparel lines in HS Chapters 61 and 62 carry a positive MFN rate. |
| Additional customs duty | İlave Gümrük Vergisi. Türkiye applies an additional customs duty on many textile and apparel lines in HS Chapters 51 to 63. A 2023 Presidential Decree raised these rates, with apparel lines up by about 30 percent and some fibre and yarn lines by far more. |
| Import VAT (KDV) | The standard Value Added Tax rate in Türkiye is 20 percent and it is charged on the CIF value plus duty. Reduced rates of 10 percent and 1 percent exist for specific goods, but most apparel is at the standard rate. |
| GSP preference | Where the Philippines GSP preference applies to the goods and the origin rules are met, the customs duty may be reduced or suspended. The additional customs duty, KDV and any fund levies are separate from this preference. |
Türkiye GSP and Philippine Apparel
Türkiye operates its own Generalized System of Preferences, harmonised with the European Union framework since 2006 and in effect since 2002. Philippine garments and natural fibre apparel can benefit from reduced or suspended duty when the goods and the documents meet the scheme's conditions.
How the preference works
Non sensitive products can receive a full duty suspension while sensitive products receive a reduced rate. The Philippines is listed as a beneficiary country, and textiles and apparel in HS Chapters 50 to 63 are among the covered sectors. The exact product list is published each year in the Import Regime Decree.
- Legal basisMinisterial Decision No. 2014/7064, aligned with the EU scheme
- Covered sectorsIndustrial goods and selected agricultural products, including textiles and apparel
- Beneficiary listDeveloping countries and least developed countries named by the Ministry of Trade
Origin and documents
The preference is claimed, not granted automatically. Goods must meet the origin rule and be shipped under the correct certificate, or the full duty reverts.
- Origin ruleSufficient working or processing. For apparel from developing countries the stricter double transformation test applies
- CertificateCertificate of Origin Form A issued by the competent Philippine authority
- ShipmentGoods must move directly to Türkiye, or stay under customs control if they transit a third country
Step by Step Apparel Import Clearance
The sequence below reflects how a commercial garment consignment from the Philippines clears in Türkiye. The importer of record must be established in Türkiye and hold a tax number, and the declaration is filed by a licensed customs broker. Inland delivery then runs from the gateway province to the buyer, whether that is the Istanbul and Kocaeli belt, Bursa, Izmir, Denizli, Kahramanmaraş, or Gaziantep. The 81 provinces of Türkiye by region page maps where each one sits.
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Confirm the importer of record and appoint a broker
Türkiye requires a locally registered importer with a tax number to appear on the declaration as the legal importer. Most exporters work with a licensed Turkish broker who holds the filing rights in the systems below.
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Lock the 12 digit GTİP classification
Classification drives the duty rate, the additional customs duty and any preference. A wrong GTİP is the most common cause of an unexpected assessment at the border.
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Check TAREKS and pre register where required
If the product category is under the TAREKS regime, the goods must be registered and any required test report uploaded before clearance. A consignment can be held until the registration and documents are verified.
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Assemble the document set
Commercial invoice, packing list, bill of lading or air waybill, and a Certificate of Origin Form A if a GSP preference is claimed. Product safety documents are added when TAREKS requires them.
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File the declaration in BİLGE
The broker submits the detailed declaration electronically. The system issues a registration number and assigns the consignment to a risk channel.
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Resolve the inspection channel
A green channel releases on documents, a yellow channel reviews paperwork, and a red channel triggers a physical examination. Apparel under TAREKS can also face laboratory testing for restricted substances.
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Pay duty and KDV, then release
Once customs duty, any additional customs duty and 20 percent KDV are settled, the goods are released for inland delivery. Value Added Tax paid at import is generally recoverable by a VAT registered Turkish importer.
Labelling and Product Safety Under Ministry Supervision
Beyond duty, apparel entering Türkiye can be checked for how it is labelled and what it contains. These checks sit with the Ministry of Trade market surveillance function and are enforced through TAREKS.
Fibre and care labels
Textile products must carry fibre composition and care information. Labels intended for the Turkish market are expected in Turkish. Confirm the exact wording and symbol set with your importer before production, because a label set that satisfies one market may not satisfy Türkiye.
Restricted substance testing
Textiles can be tested for restricted substances such as certain azo colorants, phthalates and nickel release. Where a category is under TAREKS, a laboratory report from an accepted test method may be required before release.
Held until verified
A consignment can be stopped at the border until the conformity file is complete. Building the test and label evidence into the order, rather than after arrival, is the single biggest source of avoided delay for repeat apparel buyers.
Türkiye Ministry of Trade and Apparel Import FAQ
Practical answers on the Ministry of Trade, its systems, duty and VAT treatment, and the Türkiye GSP preference for Philippine garment exporters.
What is the Türkiye Ministry of Trade (Ticaret Bakanlığı)?
The Ministry of Trade, T.C. Ticaret Bakanlığı, is the government department of the Republic of Türkiye responsible for customs and trade affairs. It was established in 2011 as the Ministry of Customs and Trade and took the name Ministry of Trade in 2018 when it merged with the former Ministry of Economy. It administers the customs service, the import and export regimes, preferential trade schemes, and product market surveillance.
Who can act as the importer of record into Türkiye?
Türkiye requires a locally registered importer with a tax number to appear on the customs declaration as the legal importer. A foreign seller cannot normally clear goods in its own name. In practice the Philippine exporter ships to a Turkish buyer or a Turkish importer of record, and a licensed customs broker files the declaration in BİLGE on their behalf.
What are BİLGE, TAREKS, GTİP and DUA?
BİLGE is the electronic customs declaration platform where the broker files the entry. TAREKS is the risk based trade inspection system, where certain product categories must be pre registered and may require a test report. GTİP is Türkiye's 12 digit tariff classification code, which determines duty and preference eligibility. DUA, the Detaylı Beyan, is the detailed declaration submitted electronically, supported by the single window document service.
What is the import VAT rate on apparel in Türkiye?
The standard Value Added Tax rate in Türkiye is 20 percent, charged on the CIF value plus customs duty. Reduced rates of 10 percent and 1 percent apply to specific goods, but most apparel lines are at the standard rate. Older summaries that quote a 10 percent textile KDV are out of date. A VAT registered Turkish importer can generally recover the import KDV as input tax.
Can Philippine garments enter Türkiye duty free under the GSP?
Türkiye operates its own Generalized System of Preferences, harmonised with the EU framework, under which Philippine garments and natural fibre apparel can receive reduced or suspended customs duty. To claim it, the goods must meet the origin rule, which for apparel from a developing country beneficiary is the stricter double transformation test, and the shipment must be covered by a Certificate of Origin Form A and move directly to Türkiye. The additional customs duty and KDV are separate from the preference.
Is there an additional customs duty on textiles beyond the normal tariff?
Yes. Türkiye applies an additional customs duty, the İlave Gümrük Vergisi, on many textile and apparel lines in HS Chapters 51 to 63. A 2023 Presidential Decree raised these rates, with apparel lines increased by about 30 percent and some fibre and yarn lines by substantially more. The additional duty is set per GTİP line, so it must be checked against the current Import Regime rather than assumed.
What documents does a Turkish customs broker need from us?
Expect a commercial invoice, a packing list, and the transport document, a bill of lading for sea freight or an air waybill for air freight. If a GSP preference is claimed, add a Certificate of Origin Form A. Where TAREKS applies to the product category, the broker needs the pre registration reference and any required laboratory or conformity report. Product labels in Turkish should be ready when the goods arrive.
Contact Our Export and Customs Documentation Desk
Talk to our international trade team about Turkish customs documentation, GTİP classification prompts, TAREKS readiness, Form A origin paperwork, and apparel orders bound for Türkiye.
Sourcing the goods in the Philippines
Apparel for Türkiye is produced and consolidated in the Philippines, with export containers moving through the Davao International Container Terminal (DICT) and the Hijo Special Economic Zone (HSEZ) in Davao del Norte, then on to Istanbul or Mersin. We coordinate the order, the labels and the export documents from one desk.