Glossary / Customs Declaration Types
Customs Declaration Types — explained
The customs declaration type is the classification showing which customs procedure is being requested for a shipment; it is fixed by the four-digit procedure code entered in box 37 of the declaration, and it determines which of the import, export, customs warehousing, or processing procedures the goods will be placed under.
The declaration type is not a free choice of heading — it is the code of the procedure being requested. Box 1 of the declaration shows the direction of the transaction (IM for import, EX for export); box 37 carries the four-digit procedure code. Under Annex 14 of the Customs Regulation, the first two digits of this code show the procedure being requested, and the last two digits show the goods' previous procedure.
Box 1 of the declaration is made up of three sub-fields. The first sub-field carries the abbreviation showing the direction of the transaction: EU for transactions with countries party to the Convention on a Common Transit Procedure, EX for export to other countries, IM for import from other countries. The second sub-field carries the digit 1, 2, 3 or 9 for export transactions, and 4, 5, 6, 7 or 9 for import transactions. This is why operators in the field say "IM 4" or "EX 1" — what is being said is not the name of the declaration, but which procedure family that declaration falls into.
The real distinction lies in the four-digit code in box 37. In the list of procedure codes published by the Ministry of Trade, the ones most often encountered are: 1000, the definitive export of goods not previously placed under a procedure; 4000, the release for free circulation without relief of goods not previously placed under a procedure, combined with simultaneous domestic use; 5100, the placing of goods not previously placed under a procedure under the conditional relief system of inward processing; 5300, import under the temporary admission procedure; 7100, the placing of goods under the customs warehousing procedure; 9100, the placing of goods under the processing under customs control procedure.
The last two digits of the code tell the real story. In 4000, the last two digits are zero, because the goods have not previously entered a procedure. If the same goods are first placed in a customs warehouse and then released for free circulation, the code becomes 4071: 40 shows the procedure being requested, 71 shows the customs warehousing procedure the goods came from. If goods brought in under the inward processing conditional relief system are left for domestic use, the code becomes 4051; if they are processed and re-exported, it becomes 3151. In other words, a shipment's history in customs is carried in these four digits, and every subsequent declaration is linked to that history.
When You Encounter It
The procedure code looks like a setting chosen when the declaration screen is opened, but the decision behind it is made much earlier. Whether the input will arrive under inward processing or with duty paid, whether the goods will be held in a customs warehouse and drawn down in batches, whether the export is definitive or temporary — these are discussed together with the order and payment terms. What happens at the declaration stage is turning a decision already made into the correct code.
The code also opens or closes the door to the next declaration. Goods entering a customs warehouse with 7100 are released for free circulation on exit with 4071; if the entry code is wrong, the exit declaration will not match either. In the same way, the fate of input brought in under 5100 is read through 3151 or 4051 once the inward processing authorisation is closed. Tracking this chain on a shipment-by-shipment basis is explained on our Customs Brokerage service page.
What It Doesn't Cover
- The procedure code does not determine the duty rate. The rate comes from the goods' GTİP, and the tax base from its customs value; the code only says which procedure is being requested. Goods with the same GTİP can arrive under different procedure codes, and the amount payable changes accordingly — but that is because the procedure does or does not defer the duty, not because the code itself determines it.
- The code is not a substitute for a permit or an authorisation. Writing 5100 on the declaration does not mean the inward processing authorisation has been obtained; the code shows which procedure the declaration is made under, not that the conditions of that procedure have been met.
- The list here is not the full set of codes. The list of procedure codes published by the Ministry contains hundreds of combinations; this page sets out only the ones most often seen in practice, each given with the definition from its source. The code for a shipment is not determined by looking at the list, but by looking at that shipment's history in customs.
Often Confused With
| Comparison | Difference |
|---|---|
| Customs Declaration Types vs Tax Returns (VAT, Withholding, Corporate) | A search for "declaration types" is often about the returns filed with the tax office: value added tax, the combined withholding tax and social security premium return, and income and corporate tax returns. These are periodic tax returns and have nothing to do with the customs declaration. A customs declaration belongs to a shipment, not a period; its subject is which customs procedure the goods will be placed under. |
| Customs Declaration Types vs GTİP | GTİP says what the goods are; the procedure code says what will be done with them. The two are entered in different boxes of the same declaration and are not interchangeable: if the GTİP is correct but the procedure code is wrong, the declaration is still incorrect. |
| Customs Declaration Types vs Summary Declaration | A summary declaration is the declaration filed on the arrival of goods in the customs territory to notify their presence; it does not request a procedure. A customs declaration, by contrast, declares which procedure the goods will be placed under, and the procedure code is the core of that declaration. |
Frequently Asked Questions
What are the customs declaration types?+
The types follow from the procedure requested, not from the name of the declaration: definitive export, temporary export and re-export; release for free circulation; inward processing, temporary admission, customs warehousing, and processing under customs control. Each is declared with the four-digit procedure code in box 37.
Where is the procedure code written and how is it read?+
It is in box 37 of the declaration and has four digits. Under Annex 14 of the Customs Regulation, the first two digits show the procedure declared, and the last two show the goods' previous procedure. If the last two digits are zero, the goods have not previously been placed under a procedure.
What does procedure code 4000 mean?+
According to the Ministry of Trade's list of procedure codes, 4000 is the release for free circulation, without relief, of goods not previously placed under a procedure, combined with simultaneous domestic use. In practice it is the most commonly used import code.
What do IM and EX mean on the declaration?+
They are the abbreviations in the first sub-field of box 1: IM is used for import from other countries, EX for export to other countries, and EU for transactions with countries party to the Common Transit Procedure. The digit next to it shows which procedure family the transaction falls into.
What is the procedure code for goods drawn down from a customs warehouse?+
Goods are placed in a customs warehouse with code 7100. When goods not in free circulation are released for free circulation from the warehouse, the code becomes 4071 — 40 shows the procedure requested, 71 shows the customs warehousing procedure the goods came from.
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Where This Term Comes Up in Our Work
Customs Declaration Types is one of the documents we track in our customs brokerage service.
Customs BrokeragePreparation, registration, and tracking of your import and export customs declarations.The Turkish original of this page was reviewed by our licensed customs broker. This translation is provided for information; the Turkish version prevails.
Source
Republic of Türkiye Ministry of Trade — Procedure Codes (Box 37, first sub-field) — The definitions of the four-digit codes on this page are taken verbatim from this official list. The rules for completing the boxes are set out in Annex 14 of the Customs Regulation (Instructions for the Use of the Customs Declaration).
Last updated: August 22, 2026