One of the most technically demanding and dispute-prone areas in customs valuation concerns buyer-supplied goods and services, including engineering, development, design and technical services, as regulated under Article 27(1)(b) of the Turkish Customs Law. These elements, commonly referred to as assists, rarely remain a simple valuation adjustment in practice. Particularly in transactions between related parties, assists often evolve into a complex and multi-layered compliance risk.

The concept of customs value is arguably one of the most debated and disputed topics in customs legislation. The main reason is that the customs value of imported goods must be determined based on the specific conditions of the commercial transaction.

Let’s illustrate this with a real-world example. An importer purchases plastic components from an overseas manufacturer. The invoice merely states “plastic parts,” and the HS Code appears correct.

Geopolitical disruptions, the reconfiguration of supply chains, and the rise of e-commerce have transformed customs processes from a task of simply filling out declarations into a strategic domain where corporate risk, cost, and speed must be managed in balance. In this transformation, competitive advantage depends not only on the maturity of data + process + compliance, but also on timely and accurate access to local expertise. While fragmented data and ad-hoc access to experts create delays, penalties, and reputational risk, integrated data and traceable processes lower total cost and enable predictable delivery.

In recent years, Türkiye has become not only a regional but also a global hub for trade. Positioned strategically between Europe, the Middle East, and Central Asia, the country offers strong production capacity, a young and skilled workforce, an advanced logistics network, and a growing domestic market — all of which make it an attractive destination for international companies. Yet, this very dynamism that creates opportunity also brings complexity and risk.