12/31/2025, 7:04:53 AM

Update of Monetary Thresholds in Customs Procedures – Customs General Communiqué (Series No. 217)(Turkey)

The monetary amounts stipulated under the Turkish Customs Law No. 4458 and its secondary legislation have been revised through the Customs General Communiqué (Customs Procedures) (Series No. 217), published in the Official Gazette dated 17 December 2025 (No. 33110). The Communiqué will enter into force on 1 January 2026. This revision is based on the revaluation rate for 2025, set at 25.49% under the Tax Procedure Law General Communiqué (Serial No. 585), and reflects the annual adjustment of customs-related financial amounts.

Key changes introduced by the Communiqué

  • Administrative fine for procedural irregularities:The administrative fine set out under Article 241/1 of the Customs Law No. 4458 has been re-determined as TRY 1,494.00.
  • Overtime (extra working hours) fees under Decision No. 2009/15481 (Article 122):
  • Updated financial thresholds in the Customs Regulation:

Implications for businesses and recommended considerations

  • From a compliance perspective, the increase in procedural fines reinforces the importance of accurate declarations and robust internal controls to minimise exposure to administrative penalties.
  • Importers and exporters should take into account the revised overtime fees, particularly for transactions carried out outside normal working hours, as these adjustments may have a noticeable impact on overall operational costs.
  • The updated monetary thresholds under the Customs Regulation may affect companies engaged in high-value transactions, especially in terms of guarantees, limits and risk-based procedures; reviewing current practices against the new thresholds would therefore be prudent.
  • As the new amounts apply from 1 January 2026, it is advisable to ensure that ERP systems, customs software and internal compliance manuals are updated accordingly to prevent discrepancies in customs processing.

See the original regulation.

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