Glossary / Customs Duty Calculation Based on Tariff Classification and Value
Customs Duty Calculation Based on Tariff Classification and Value
Customs duty calculation is the process of applying the duty rate determined by a good’s GTİP code to its customs value (CIF price), and the result varies according to the product, its origin and any trade agreement in place.
The duty base is the customs value of the goods: the CIF value, found by adding freight and insurance to the price of the goods. The customs duty rate determined by the GTİP code is applied to this value; depending on the product, VAT and, for some products, excise duty or an additional fiscal charge also enter the calculation. Because the rate changes according to the GTİP, the country of origin and any preferential trade agreement in place, there is no single fixed calculation.
Which items make up the CIF price depends on the delivery term (Incoterms) — where freight and insurance are added to the price of the goods varies according to the delivery term agreed between seller and buyer. The same invoice amount can correspond to a different customs value under a different delivery term.
The second layer of the calculation is VAT: the VAT base on importation is found by adding customs duty (and any other taxes, duties or charges) to the customs value — in other words, VAT is calculated not on the CIF amount but on the amount after customs duty has been added. If the product falls under a preferential trade agreement with the country of origin and this is supported by a movement certificate (A.TR or EUR.1), the customs duty rate can be reduced or brought to zero.
When You Encounter It
This comes into play when calculating the cost of an import offer: before the order is placed the GTİP is clarified, its statutory duty rate is seen using our GTİP lookup tool, and the real cost is then worked out by adding VAT and any other fiscal charges on top of that rate. If this order is reversed and the duty calculation is done only after the shipment, the profit margin can narrow unexpectedly.
If there is a preferential trade agreement with the country of origin, a timely and correctly issued movement certificate is part of the calculation — if the document is missing or presented late, the preferential rate is not applied and the standard rate is used instead. For this reason, duty calculation and document tracking are carried out together in the same process.
What It Doesn't Cover
- No fixed duty rate is stated on this page; rates vary by GTİP, country of origin and year. The rate shown in our GTİP lookup tool is the statutory tariff rate under the Customs Tariff Schedule — VAT, excise duty, anti-dumping duty or a different rate arising from a preferential trade agreement are not included in this figure.
- A definitive, binding calculation requires an examination of the product’s technical characteristics and origin status; this page explains the method, it does not calculate the amount specific to your product.
Often Confused With
| Comparison | Difference |
|---|---|
| Customs Duty Calculation Based on Tariff Classification and Value vs VAT on Importation | Customs duty is calculated on the CIF customs value according to the rate determined by the GTİP code. VAT on importation is a separate stage: its base is the amount after customs duty (and any other taxes, duties or charges) have been added to the customs value — the two are not the same, they are calculated on successive bases. |
Frequently Asked Questions
How is customs duty calculated based on the GTİP code?+
The duty rate determined by the GTİP code is applied to the customs value of the goods (CIF price). Customs value consists of the price of the goods, freight and insurance; the delivery term determines how these items are added together.
What is the customs duty base?+
It is the customs value of the goods — the CIF value found by adding freight and insurance to the price of the goods. The rate determined by the GTİP code is applied to this value.
Is the duty rate shown in the GTİP lookup tool final?+
No. The rate shown is the statutory tariff rate under Türkiye’s Customs Tariff Schedule; VAT, excise duty, anti-dumping duty or a different rate arising from a preferential trade agreement are not included in this figure, and it is not a binding result specific to your product.
How does a preferential trade agreement affect customs duty?+
If a product falls under a preferential trade agreement between the country of origin and Türkiye and this is proven by a movement certificate (such as A.TR or EUR.1), a reduced or zero rate can be applied instead of the standard rate. If the document is not presented, the standard rate is used.
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Let us apply the process we describe on this page to your own shipment as part of our Customs Brokerage service — request a quote or ask us directly on WhatsApp.
Where This Term Comes Up in Our Work
Customs Duty Calculation Based on Tariff Classification and Value 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 — Frequently Asked Questions on Customs Procedures (Tariff) — The determination of customs value is based on Customs Law No. 4458; the inclusion of customs duty in the VAT base on importation is based on Article 21 of VAT Law No. 3065.
Last updated: September 1, 2026