Import Export Company Setup in Turkey: Trading Guide 2026

Turkey's position bridging Europe, the Middle East, and Central Asia, combined with its EU customs union for industrial goods, makes it a genuinely useful base for an import-export trading company -- not just a manufacturing base to buy from, but a company registered here for its logistics and customs advantages. This guide covers the specific extra steps beyond standard company formation that a trading business needs.

Standard Incorporation, Plus Trade-Specific Registration

You'll first form a Limited Şirket or Anonim Şirket following the standard incorporation process (see our complete LTD guide), but a trading company additionally needs registration with the relevant Chamber of Commerce (Ticaret Odası), an EORI-equivalent import-export registration, and membership in the sector-specific Exporters' Union (İhracatçı Birliği) if you plan to export, which is generally required to access export incentives and documentation support.

Customs and Documentation Basics

Imports and exports require a customs declaration filed through a licensed customs broker (gümrük müşaviri) -- most companies use a broker rather than filing directly, at least initially. Key documents include the commercial invoice, packing list, certificate of origin, and, for EU-bound industrial goods, an A.TR movement certificate that allows customs-union preferential treatment; goods to non-EU destinations may need a EUR.1 or standard certificate of origin depending on any applicable trade agreement.

Choosing Your Trade Lane and Incoterm

Decide early whether your business model is primarily import (bringing goods into Turkey for domestic resale), export (selling Turkish-made or Turkish-sourced goods abroad), or re-export/entrepôt trade (using Turkey as a transit and value-add hub). Your typical Incoterm choice (FOB, CIF, EXW, DAP) affects who arranges freight and insurance and where risk transfers -- work through this with your freight forwarder before quoting prices to customers.

VAT, Incentives, and Free Zones

Exports are generally VAT-exempt, and the government offers various export incentive schemes (some tied to sector or destination market) administered through the Exporters' Unions and Ministry of Trade. If your model involves significant re-export, warehousing, or light processing, investigate whether operating through one of Turkey's free zones (serbest bölge) offers meaningful customs and tax advantages for your specific goods and volumes -- the benefit varies considerably by product category and should be modeled with an accountant rather than assumed generically.

Banking and Foreign Exchange

Trading companies routinely move foreign currency for supplier payments and export receipts; confirm your bank's process for foreign-exchange transactions and required documentation (invoices matching declared trade values) since Turkish banks apply anti-money-laundering scrutiny to significant or unusual currency flows, more so than for typical domestic transactions.

For help setting up a trading company and navigating customs registration, our commerce startup consulting team can walk through your specific product category. Contact us for a free initial consultation.

Customs rules, VAT treatment, and incentive programs change periodically and depend on your specific product's HS code and destination market; confirm current requirements with a licensed customs broker before committing to a trade route.