Update on Recycling Contribution Fee (GEKAP) Amounts for 2026 (Türkiye – Environmental Compliance Update)
Why this matters for foreign exporters / importers:
Increased GEKAP unit amounts directly affect pricing, margin calculations, and landed cost models for goods placed on the Turkish market in 2026.
Foreign exporters relying on Turkish importers should reassess contractual cost allocation clauses, especially where environmental charges are not clearly defined.
Incorrect product classification or packaging assumptions may expose importers to post-clearance assessments and penalty risks, impacting commercial predictability.
Higher environmental compliance costs can influence supplier selection, packaging design, and sourcing strategies for Türkiye-bound shipments.
Advance alignment between exporters and Turkish importers becomes critical to avoid unexpected cost pass-through disputes during customs clearance and post-import audits.
The Communiqué on Recycling Contribution Fee amounts issued under Law No. 2872 was published in the Official Gazette dated 30.12.2025 No. 33123 as Communiqué No. 2026/1. The regulation has been issued by the Ministry of Environment, Urbanization and Climate Change and will apply as of 1 January 2026. This update revises the GEKAP (Recycling Contribution Fee) amounts applicable to products listed in Annex (1) of Law No. 2872, covering both domestically supplied and imported goods.
What Has Been Updated? (Regulatory Background and Scope)
Under Additional Article 11 of Law No. 2872, GEKAP amounts are automatically adjusted each year based on the officially announced revaluation rate.
For 2025, the revaluation rate was determined as 25.49% pursuant to the Tax Procedure Law General Communiqué No. 585.
Accordingly, all GEKAP unit amounts listed in Annex (1) have been recalculated and increased for application from 1 January 2026.
Collection principles remain unchanged:
- Plastic bags → collected from points of sale
- Other listed products → collected from manufacturers, market placers, or importers
Fractions not exceeding 5% are disregarded in the final calculation, in line with the statutory rule.
Practical Meaning for Companies and Compliance Actions
Direct cost impact for importers and producers:The updated GEKAP amounts will lead to higher per-unit environmental charges in 2026. For high-volume imports or packaged goods, this may result in a material increase in total landed cost.
Declaration and reporting accuracy:GEKAP declarations must be aligned with the 2026 updated tariff, as under-declaration may trigger administrative penalties and retroactive assessments.
Customs-related controls:From an import perspective, correct GTIP–GEKAP product mapping becomes more critical, particularly during audits or environmental compliance reviews linked to customs declarations.
Other legislation updates
- Türkiye – Amendment to Customs General Communiqué No. 16: Clarification on Simplified Procedure for OKSB Holders
- Türkiye – Anti-Dumping Measures Expiring in 2026: Official Notice under Communiqué No. 2026/4
- Türkiye – Amendment to the Free Zones Implementation Regulation: Licensing, Accounting Separation and Superstructure Regime
- Amendment to the Minimum Fee Tariff for Customs Brokers and Authorized Customs Brokers (Türkiye – Regulatory Update)
- Imposition of Definitive Anti-Dumping Measures on Tin-Coated Flat-Rolled Steel Products Originating in Germany, China, Korea, Japan and Serbia