Customs Procedures
What is inward processing and who can use it?
How inward processing can provide duty relief for raw materials and intermediate goods imported for export production.
Read More →Why is accurate customs tariff classification important for duties and procedures?
GTIP (Gümrük Tarife İstatistik Pozisyonu) is Türkiye's 12-digit customs tariff classification code, based on the World Customs Organization's Harmonized System. Classification helps determine applicable duties, permit and documentation requirements, and trade statistics for a product.
Small technical differences within a product group can result in different tariff codes, duty rates or documentation requirements. Classification therefore requires careful assessment of technical specifications, intended use and production methods.
The first six digits follow the internationally shared Harmonized System, while subsequent digits reflect the European Union's Combined Nomenclature and national subdivisions. Products may therefore have similar but different full codes in different countries. Exporters serving several markets should check the destination tariff separately.
Incorrect tariff classification can result in underpaid or overpaid duties, missed conformity requirements or administrative penalties following customs review. Accurate classification is therefore a critical step in import and export operations.
A classification error identified during a post-clearance review may affect comparable earlier transactions as well as the current shipment, subject to applicable time limits. A single incorrect code can therefore create exposure to additional duties and interest across previous imports.
Binding Tariff Information (BTI) can help where classification is uncertain or import volumes are significant. Subject to its scope, conditions and validity period, a customs decision can provide greater certainty. Complete technical documentation, user manuals and production information are important for a sound classification assessment.
Changes to a product's technical characteristics, composition or packaging can affect its tariff classification. Product development and supplier changes should therefore include a customs classification review. A code that was previously appropriate may no longer fit the updated product.
The Harmonized System nomenclature is also revised periodically, adding categories or reorganising subdivisions. Without monitoring these updates, a previously correct classification can become outdated. Tariff classification should be reviewed regularly rather than treated as a one-off task.
Customs Procedures
How inward processing can provide duty relief for raw materials and intermediate goods imported for export production.
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E-Commerce
Customs procedures for cross-border e-commerce shipments and the importance of accurate declarations.
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Logistics
How delivery terms allocate risks and costs between trading partners.
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