KÜHEYLAN HUKUK
Legal basis: Customs Law No. 4458, Articles 167, 235 and 242; Decision No. 2009/15481, Articles 58 and 62 and Annex-9; Presidential Decision No. 10813 (Official Gazette 07.01.2026); Turkish Criminal Code No. 5237, Article 188. Prepared using legislation in force in 2026 and official sources dated November 2026.
Medications used in personal treatment can be brought with a report or prescription and a proportional amount of passengers with the duration of their stay without paying customs tax. Medicines and supplementary foods that come with mail or fast cargo are subject to single and victim tax, provided they are based on a prescription or health report and do not exceed 1,500 euros. This tax is 30% in direct shipments from the European Union and 60% in shipments from other countries. As of February 7, 2026, this discrete regime was limited to medication and supplementation. Cosmetic products cannot be brought by mail or cargo; and the passenger is subject to quantity limits. Drugs that contain drugs or psychotropic agents can have severe criminal consequences when brought without a certificate.
What Are the Conditions for Bringing Medicine with Passengers?
Section (B) of the Appendix 9 of the Implementation Decision considers "medicines used in personal treatment" to be personal items. This item may be brought with or after one month of arrival of the passenger (Decision m.58/2). According to the Ministry of Commerce's statement updated in March 2026, the passenger must submit a document such as hospital report, doctor's report or prescription to the customs office, which indicates that the drug is necessary for treatment during travel.
The amount to be brought should be proportional to the duration of a person's stay and the treatment dose. If the document cannot be submitted or if the amount clearly exceeds the personal need, the drug may be considered an item of commercial nature. In this case, 235 of the Customs Act. In accordance with the third paragraph of the article, taxes on items that are contrary to the declaration shall be doubled. In imported permit-related drugs, there may be two times the administrative fine of customsized value under subparagraph (c) of the first paragraph of the same article.
What Tax Is Applied in Bringing Medicine and Supplements with Cargo?
President Resolution 10813, 62 of the Implementation Decision. He rearranged the first paragraph of his article. According to this provision, single and victim tax is imposed on supplementary foods by means of mail or rapid cargo, medicine that comes to a real person based on a health care provider's report or doctor's prescription, which does not carry commercial quantity and nature, and whose value does not exceed 1,500 euros. The rate is 30% for direct incoming shipments from European Union countries, and 60% for incoming shipments from other countries. If the item is listed on ÖTV (IV), it adds 20% to those rates.
The amendment came into force on February 7, 2026. After this date, the single and victim tax has been preserved for pharmaceuticals and supplementary foods only among personal posts outside of the book. If a prescription or report is not submitted, the post cannot benefit from this regime and will be declared in normal fashion and subject to applicable import taxes. The gross 30 kilograms limit applies to these posts as well (Decision m.62/5).
What Documents Are Accepted?
According to the Ministry of Commerce's practice for customs administrations, reports issued by the patient's own doctor and health institutions abroad are accepted in medicines that come with mail or cargo for personal treatment. The customs administration may request a written statement that the drug is related to the patient's treatment. If the drug comes on behalf of the patient's relative, both the patient and the recipient may be asked for a statement.
If a non-licensed drug is needed in Turkey, it should also be considered with the permission of the Turkish Medicines and Medical Devices Agency instead of bringing it personally, as well as the method of supplying medicines abroad conducted through the Association of Turkish Pharmacists. In this procedure, it may also be possible to meet the drug cost by social security system if its conditions are met.
Passenger Together Medicine With a report or prescription, an amount of exemption proportional to the duration of stay
Medicine and supplement with cargo Single and victim tax up to 1,500 euros, by prescription or report
What Are the Limitations on Bringing Cosmetics and Perfumes?
According to section (A) of the Appendix-9 list, the passenger may bring five skin care products and make-up materials under exemption with cologne, perfume, lavender, essentials or lotion, provided they do not exceed 600 ml. The amounts that exceed these limits must be declared on the Red Line and paid in tax. 235 of the Customs Act for the excess that was attempted to be passed from the Green Line without notice. In accordance with the third paragraph of the article, taxes are doubled.
According to the Department of Commerce application, cosmetics cannot be brought by mail or fast shipping. Ordering cosmetics with cargo from vendors abroad may result in a return or liquidation of the shipment.
What is the Risk in Drugs or Psychotropic Drugs?
Some painkillers, sleeping pills, medications used to treat attention deficits, and tranquilizers contain drugs or psychotropic agents. The introduction of these drugs without prescriptions or reports, or in quantities that clearly exceed personal use, 188 of the Turkish Penal Code. It may lead to an investigation as part of the crime of importing drugs or stimulants regulated in its article. This crime presupposes a severe prison sentence.
Therefore, if it is to be traveled with controlled drugs, the active substance should be accompanied by a doctor's report showing its name, daily dose and duration of treatment, and the drug should be carried in its original packaging. Such medicine should be avoided if it is delivered by cargo. It should be remembered that the declaration and initial statement made in customs are decisive in assessing caste.
Event Summary Form: Fictional example: A person with a chronic illness ordered his drug, which cannot be found in Turkey, by cargo from a pharmacy in Germany. The shipment was not included in the single and victim tax regime, as no prescriptions were added, and the cargo company requested additional documentation for declaration under normal procedure. Process: The buyer forwarded the prescription from his specialist doctor and the report showing his illness to the cargo company, giving a written statement that the drug would be used in its own treatment. The value of the shipment remained below 1,500 euros. Conclusion: When a prescription and report is submitted, the shipment can be delivered with 30% single and victim tax as it is of European Union origin. The submission of documents together with or before delivery determines the outcome, both in terms of cost and duration.
Do you need a prescription to bring medicines from abroad?
A document showing the need for treatment, such as a report or prescription, is requested for medicines brought with the passenger. The ability to impose a single and victim tax on the medicine that comes with the cargo also depends on the prescription or health report.
What is the tax rate on the medicine that comes with the cargo?
In supplementary foods based on prescription or report, which do not exceed 1,500 euros, 30% of direct shipments from the EU, 60% of those from other countries are single and the victim is taxed.
Can vitamin and athlete supplements be brought with cargo?
Supplementary foods can only benefit from the facilitated regimen if it is based on a health care provider report or a doctor's prescription. If there is no document, the post will be declared in normal fashion or may not be accepted.
Can perfume and cosmetics be ordered by cargo?
According to the Ministry of Commerce application, cosmetics cannot be brought by mail or fast shipping. Along with the passenger, there are five maintenance and makeup products exemptions with 600 ml perfume and so on.
Can it be traveled with sleeping pills or strong painkillers?
It can be done, but a doctor's report showing the active substance, dose and duration of treatment should be included and the amount should be limited to personal use. Otherwise, there may be serious criminal risk.
What can be done for the confiscated drug?
It may be contested within 15 days of notification against the transaction of the customs administration. If a criminal investigation is initiated, the decision to confiscate should be appealed to the magistrate's office.
Failure to add a prescription or report to the post and loss of a single and victim tax regime. Bringing in excess of the duration of stay and treatment dose. Ordering cosmetic products by cargo. Transport of psychotropic drugs without the original packaging and doctor's report. Failure to evaluate the official foreign drug procurement procedure for unlicensed medicine in Turkey.
The introduction of medicines, supplements and cosmetics from abroad is an area where customs legislation and health and punishment legislation intersect. While a fetch with the right document is completed smoothly, an undocumented or exceeding amount can have both financial and criminal consequences. The Küheylan Law Office offers legal support in investigations into the return of confiscated drugs and products, customs tax objections, and controlled medicines.
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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