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Legal basis: Customs Law No. 4458, Articles 167, 225, 234 and 242; Decision No. 2009/15481 on the Implementation of Certain Articles of the Customs Law, Articles 45, 62, 63, 118, 126 and 127; Presidential Decision No. 10813 (Official Gazette 07.01.2026). Prepared using legislation in force in 2026 and official sources dated November 2026.
The President's Resolution 10813, published in the Official Gazette of 7 January 2026, came into force on 7 February 2026. By this Decision, the simplified procedure and single and victim tax period applied to items up to 30 euros that come to a real person via mail or fast cargo is over. Today, shipments that are not of commercial nature and whose value does not exceed 1,500 euros are declared in the normal manner by the cargo company or PTT through indirect representation and subject to applicable import taxes. Separate provisions for prescription medication, food supplements and the book have been preserved. The way of appeal is open within 15 days of notification against the valuation and tax accrual of the customs administration.
How and When Was the 30 Euro Exemption Removed?
Taxation of goods arriving through mail and rapid cargo, 167 of the Customs Act. It is regulated in the Implementation Decision 2009/15481 issued by the authority of its article. This is Decision 62. The article envisioned a simple system called "single and victim tax" for low-value posts that had long come to real people. While the border was 150 euros first, it had been reduced to 30 euros in August 2024 by President Resolution 8787.
Resolution 10813, 62. By rewriting the first paragraph of the article, he limited the single and victim tax only to medication and supplementary foods based on prescription or health care provider report. 126 by the same decision. The phrase "Over 30 Euros but" in subparagraph (b) of the first paragraph of the article has also been repealed. As a result, personal shipments of up to 1,500 euros, regardless of their value, are now subject to a single regime, i.e. detailed declaration in the normal manner. Amendment, Decision 3. It entered into force on 7 February 2026, 30 days after publication under its article.
What Taxes Are Paid in the New System?
According to the Ministry of Commerce's statement, updated in March 2026, up to 1,500 euros in items for personal use, the fast cargo operator shall file a detailed declaration on behalf of the buyer and pay import taxes. In this case, the customs tax determined according to the customs tariff statistical position of the item, if any, additional customs tax, ÖTV in items under the Special Consumption Tax and VAT on them are calculated. The total tax burden varies by type of item and country of origin; in some product groups it may exceed the former 30% and 60%.
The principal value of tax is determined by the invoice, sales receipt or payment document submitted. If the document cannot be submitted, or if the registered value is found to be low, the value shall be determined by the customs administration (Decision Art. 63/3). With the amendment enacted on 27 December 2024, shipping costs up to the point of entry in Turkey are added to the value. Council 10. In its decision dated 02.12.2025 and numbered E.2022/3346, K.2025/5654, it found the rule that value should be based on documents and determined by the administration if there is no document.
Which Posts Are Still Subject to Separate Provisions?
In supplementary foods based on a prescription or health report, non-commercial and not exceeding 1,500 euros, 30% if the item comes directly from European Union countries, 60% if it comes from other countries, and the victim continues to be taxed. The item in the list ÖTV (IV) adds 20% to these rates (Decision m.62/1). There is an exemption of up to 150 euros per post in the book and printed publication for personal use (m.45). Book posts between 150 and 1,500 euros are subject to 0% single and victim tax (m.62/2).
Personal items that the passenger cannot bring with him may be sent by mail or cargo up to one month before his arrival, or three months after his arrival, and the value and weight limit shall not apply in this item (m.58, m.62/6). In the ministry practice, the gross 30 kilograms limit and five post limits are based on the calendar month per person. It is not possible as a rule if mobile phones and cosmetics are brought in by mail or fast shipping.
General items (up to 1,500 euros) Detailed declaration in the normal manner; current import taxes
Prescription medication and supplements Direct 30% from the EU, 60% from other countries; +20% on the ÖTV (IV) list
Value detection Bill or payment document; otherwise determined by customs administration (m.63/3)
Objection To the customs administration within 15 days of notification (Customs Law, Article 242)
What Fees Can a Cargo Company Request?
225 of the Customs Act. The article allows fast cargo companies authorized by the Ministry with postal administration to act as indirect representatives on behalf of the buyer. Resolution 127. Article prohibits additional charges under the name of counsel, ordino or terminal in posts under simplified declaration, and regulates that no redundancy fees may be charged for the first three days after notification. For posts declared in normal procedure, the fees are 18 of the Communiqué on Postal and Rapid Cargo (Serial No: 1). In accordance with the article, customs counsel is determined according to the minimum wage tariff.
Council 10. In its decision dated 02.12.2025 and numbered E.2022/2159, K.2025/5655, the office found it lawful for cargo companies to be granted indirect representation authority in normal fashion. 128. The article, on the other hand, holds the cargo company jointly liable for tax loss arising from the declaration content. Therefore, it is a usual result of the new system for operators to tighten document requests and keep incomplete documented posts waiting.
What are Commercial Property, Missing Statements and Sanctions?
A large number of orders from the same product, frequent repetition of shipments, or division of a single order into parts that fall below the tax limit may lead to the conclusion that the item is of commercial nature. In this case, facilitated indirect representation is excluded. The goods will have to be imported through the customs counsel and, if any, along with the eligibility documents.
If it is later determined that the value is shown to be untrue in the bill, 234 of the Customs Code. In accordance with subparagraph (b) of the first paragraph of the article, an administrative fine shall be imposed three times the tax difference in addition to missing import taxes. If the violation is reported by the obligation before it is determined by the administration, the penalty shall be applied at a rate of ten percent (m.234/3). 235 in cases where the import of goods is prohibited or subject to permission. Heavy fines are raised on customsed value under the article.
Is Tax on Undelivered or Incorrect Product Retributable?
118 of the Implementation Decision. The article stipulates that taxes paid to the buyer shall be returned if the item is sent by the sender to the wrong address, not suitable for intended use due to an error made during the order, or cannot be delivered to the recipient for a reason not caused by the claimant. The item must not be used for return, and must be returned to a foreign country or destroyed under customs inspection (m.119/4, m.119/5).
If the tax accrual or valuation is to be contested, 242 of the Customs Act. In accordance with the article, it should be applied to customs administration within 15 days of notification of the decision. If the objection is rejected, a lawsuit may be filed in the tax court within 30 days.
Event Summary Form: Fictional example: A buyer living in Istanbul has ordered 240 euros worth of sports watches from a US-based website. The fast cargo company declared the shipment in normal fashion, but set the value of customs administration at 410 euros based on market research because there were no invoices coming out of the box and only an order screenshot was presented. Process: The buyer has objected within 15 days of the notification of additional tax accrual based on the value difference. The appeal was supplemented with a credit card statement, an order confirmation email, and the seller's letter showing the cargo price. Conclusion: When payment documents reveal the actual transaction cost, the transaction fee replaces the value determined by the non-documentary method of administration. Objection in these files over time and the complete submission of documents showing payment are two elements that determine the outcome.
Orders up to 30 euros are now fully taxed?
Yeah. As of 7 February 2026, the 30-euro demarcation limit was lifted for items arriving to the real person by mail and fast cargo. Anything other than prescription medication and supplement with the book is taxed by declaring it in normal fashion.
Is 30% still in place on orders from the European Union?
No, it doesn't apply to general items. A single and victim tax of 30% and 60% is now only valid for supplements with medication based on a prescription or health report.
Can the cargo company request an advisory fee in addition to taxes?
It cannot request for posts under simplified declaration. For posts declared in normal procedure, the fee may be determined on the basis of a minimum wage tariff for customs counsel.
Would dividing the order in half lower the tax?
It doesn't. On the contrary, the division of posts may raise suspicion that the item is a commercial nature and eliminate the possibility of taking advantage of facilitated transactions.
If the product is returned, will the paid customs tax be reinstated?
In cases where the wrong address, order error or delivery becomes impossible for a reason not caused by the buyer, the tax may be returned if the item is returned abroad without use (Decision m.118, m.119).
How do you object to the value set by customs?
Within 15 days from the notification of the abdication, the relevant customs office is contested with justified petitions and payment documents. If the objection is rejected, a lawsuit can be filed in the tax court within 30 days.
Miscalculation of order cost by relying on the old 30 euro rule. Failure to store the seller's invoice and payment document, leading to management of the value. The same order being shipped in pieces and the suspicion of commercial nature arises. Abduction of a 15-day appeal period against valuation. Failure to apply for the return of taxes on the returned product.
Taxation on mail and fast cargo shipments has radically changed as of 7 February 2026. Even in individual purchases, the order of declarations, values and documents now requires close attention to commercial imports. The Küheylan Law Office provides legal support to individuals and e-commerce businesses in appeals to tax aggregations regarding mail and fast cargo shipments, value disputes, applications for the return of taxes, and commercial nature assessments.
Important Legal Notice: The legal statements contained in this guide are prepared by the Küheylan Law Office for general informational purposes and do not qualify as legal counsel. The unique conditions of each file can change the result. Legal support from a lawyer is recommended before the process begins so that application, appeal and trial deadlines are not missed. © 2026 Küheylan Law Office. All Rights Reserved.
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