Turkey Opens Tariff Quota for Imperteks Fabric Imports with 0% Additional Duty

Why this matters for industrial manufacturers using imperteks fabric importing to Türkiye and compliance teams:

This Presidential Decision creates a direct cost advantage for eligible manufacturers by opening a tariff quota with 0% additional customs duty for imperteks fabric used as an industrial input. For producers with steady fabric consumption, access to the 8,000,000 m² quota can materially reduce landed costs through 31 December 2026, provided imports are planned and executed within the quota and license validity windows.

From a compliance and operations perspective, the benefit is conditional and timing-sensitive. Eligibility is limited to manufacturers using the goods as inputs, and quota access depends on holding a valid import license issued under the implementing Communiqué. Missed application windows, license validity mismatches, or late declaration registration will push shipments outside the quota, reinstating the additional duty. Close coordination between procurement, licensing, and customs teams is therefore essential to secure and realize the cost savings.

Executive Summary

With Presidential Decision No. 10794, published in the Official Gazette dated 31 December 2025, Türkiye has opened a tariff quota for certain industrial products—specifically imperteks fabric items—so that eligible industrial users may import within the quota without paying additional customs duty for the quota quantity, during the defined validity period.

Scope

The Decision applies to imports of imperteks fabric classified under the following GTIP codes, limited to the quantities opened under the tariff quota and only where the goods are imported by industrial manufacturers using the goods as inputs in their production:

5903.10.90.90.00 (Other – only imperteks fabric)
5903.20.90.90.00 (Other – only imperteks fabric)
5903.90.99.90.00 (Other – only imperteks fabric)

A total tariff quota amount is set at 8,000,000 m², and the additional customs duty rate within this quota is 0%.

Application and Review Process

The Decision itself states that the procedures and principles for application, allocation, management, and implementation of the tariff quota will be determined by a Communiqué to be issued by the Ministry of Trade. In practice for this Decision, the referenced implementing legislation is Communiqué No: 2026/3 (allocation method and application/use rules), as indicated in the header of your text.

Customs Value Clarification and Practical Application

This Decision does not regulate customs valuation methodology. It regulates the additional customs duty treatment under the tariff quota. Imports within the quota do not incur additional customs duty under the relevant additional duty regime; imports outside the quota remain subject to the applicable additional customs duty under the general framework.

Validity and Legal Effect

The tariff quota is valid until 31 December 2026 (inclusive) for the quota quantity. The Decision enters into force on 1 January 2026.

Enforcement and Compliance Risk

To benefit from the tariff quota:

The import must be covered by a Ministry-issued import license; and
The customs declaration must be registered within the validity period of the import license.

Failure to meet these conditions means the import cannot benefit from the quota treatment and the general additional customs duty framework applies.

Repealed Regulation and Entry into Force

This Decision enters into force on 1 January 2026 and is executed by the Minister of Trade. The text provided does not include any repeal provision.

Compliance Assessment

For manufacturers using imperteks fabric as an input, this Decision creates a clear cost advantage for imports made within the tariff quota by removing the additional customs duty burden for the quota quantity. Operationally, the key compliance point is ensuring that imports are planned around import license validity and that declarations are registered on time. Companies should align internal procurement planning with the quota allocation mechanism and the implementing Communiqué rules to avoid losing quota eligibility due to timing or licensing mismatches.

See the legislation document.

Tariff Quota on Imports of Imperteks Fabric Used as Industrial Input – Presidential Decision No. 10794 (Türkiye)