1. Key Highlights of the New Regulations

The "Amendment to the Decision Regarding the Implementation of Certain Articles of the Customs Law No. 4458" was published in the Official Gazette No. 32624 on August 6, 2024, and entered into force on August 21, 2024. This amendment introduces significant changes to the "Decision Regarding the Implementation of Certain Articles of the Customs Law No. 4458," which was originally implemented by the Council of Ministers Decision No. 2009/15481, dated September 29, 2009.

The Ministry of Trade ("the Ministry") highlighted the negative effects of low-quality, commercially intended products arriving from abroad via postal services or express cargo on local producers, artisans, and small businesses. The regulation was introduced to address complaints from consumers and trade associations and to protect the local economy from the increasing volume of imports.

2. Increase in Tax Rates

Tax rates have been increased for products valued at 30 Euros or less that are not of a commercial quantity or nature. The new tax rates are:

• The tax rate for products coming directly from European Union countries has increased from 20% to 30%.
• The tax rate for products from other countries has risen from 30% to 60%.

Additionally, products listed in the (IV) list of the Special Consumption Tax Law No. 4760 will be subject to an additional 20% tax on top of these rates.

3. Changes in Declaration Limits

The simplified declaration threshold for products has been reduced from 150 Euros to 30 Euros. Products exceeding this value must now follow normal declaration procedures. Moreover, express cargo companies authorized by the Ministry can act as indirect representatives in these procedures.

4. Conclusion and Recommendations

This regulation directly affects individuals making purchases from abroad and e-commerce companies shipping goods to Turkey. Turkish consumers should consider the new value limits and increased tax rates when making international purchases. Similarly, international e-commerce platforms must assess the potential operational impact of these changes and adjust their processes to comply with the new regulations. This move, aimed at protecting domestic producers, may also influence consumer habits.