Professional CPA support for customs accounting, import VAT recovery, HS code consulting, and full-cycle tax compliance for businesses importing goods into Turkey.
Licensed CPA Firm | Compliant with 2026 Turkish Tax Regulations & KVKK
Importing goods into Turkey creates a complex intersection of customs law, tax obligations, and accounting requirements. Our CPA team provides structured advisory across every stage of the import lifecycle.
Analysis of applicable tariff rates based on HS code classification, country of origin, and active trade agreements. We help identify the lowest legally available duty rate for your products.
Systematic processing of import VAT (KDV) credits through monthly returns. We ensure proper documentation, timely filing, and maximum recovery of input VAT on imported goods.
Integration of customs declarations into your general ledger under Turkish Accounting Standards (TMS/TFRS). Proper cost allocation of duties, freight, and insurance to inventory valuation.
Documentation and defense of arm's-length pricing on related-party import transactions. Preparation of transfer pricing reports compliant with Turkish and OECD guidelines.
Our import tax advisory services are designed for businesses actively importing or planning to import goods into Turkey.
Our structured engagement model ensures comprehensive coverage from initial assessment through ongoing compliance management.
We review your import portfolio, product classifications, supplier structure, and current customs arrangements to identify optimization opportunities and compliance gaps.
Detailed analysis of applicable customs duty rates, available FTA preferences, and potentially beneficial customs regimes (inward processing, temporary importation, investment incentives).
Setup of proper chart of accounts entries, inventory costing methodology, and VAT credit tracking systems aligned with Turkish Accounting Standards.
Monthly VAT filings with import credit reconciliation, quarterly transfer pricing monitoring, and periodic tariff rate reviews as regulations change.
Importers operating in Turkey are subject to multiple overlapping regulatory requirements. Non-compliance can result in significant financial penalties and operational disruptions.
Incorrect tariff classification can lead to duty underpayment (triggering retroactive assessments with penalties and interest) or overpayment (resulting in unnecessary cost burden). Turkish Customs conducts post-clearance audits covering the last three years of declarations.
Related-party imports are closely scrutinized by both customs and tax authorities. Customs may adjust transaction value upward, while tax authorities may challenge deductibility. Dual documentation for both customs valuation and transfer pricing is essential.
Turkey actively enforces anti-dumping duties on numerous product categories. Importing goods subject to these measures without awareness can result in substantial additional costs. Anti-dumping duties are not covered by FTA preferences.
Import VAT can only be recovered if the importer maintains proper customs documentation, files within statutory deadlines, and uses the imported goods for taxable activities. Missing documentation or late filings can permanently forfeit VAT credits.
Every advisory engagement is handled by qualified CPAs with direct experience in customs and trade tax matters. We aim to provide clear, defensible positions that help reduce import costs while maintaining full regulatory compliance.
Celikel CPA provides advisory support for commercial imports across all product categories, including industrial goods, consumer products, raw materials, and capital equipment. The firm supports both direct importation and imports under special regimes such as inward processing, temporary importation, and free zone transfers.
Celikel CPA analyzes applicable Free Trade Agreements, customs union provisions, and incentive programs to identify the lowest legally available duty rate for each product. The firm also reviews HS code classifications for accuracy, as misclassification is a common source of duty overpayment. All optimization strategies operate within the legal framework. Individual results depend on product type, origin, and applicable regulations.
Celikel CPA manages the full import VAT (KDV) credit cycle, including documentation review, monthly VAT return preparation with import credit reconciliation, and follow-up on any credit balances. For exporters with accumulated VAT credits, the firm also handles VAT refund applications to the Revenue Administration (GIB).
When importing from related parties (parent companies, affiliates, or subsidiaries), both Turkish customs and tax authorities examine whether the transaction price reflects arm's-length terms. Customs may adjust the declared value upward (increasing duty and VAT), while the tax authority may challenge deductibility. Celikel CPA prepares coordinated documentation that satisfies both customs valuation and transfer pricing requirements.
Foreign companies planning to import into Turkey typically need a local entity for customs clearance and tax compliance. Celikel CPA supports the full process from company formation through operational setup, including tax registration, customs broker coordination, and ongoing accounting. Advisory consultations can begin before entity establishment.
Share your import profile and requirements. Our CPA team will assess applicable duties, identify optimization opportunities, and outline a clear compliance roadmap.