How Much Tax is on Goods Delivered by Express Shipping?

Circular No: 26/05

DECISION ON AMENDING THE DECISION ON THE IMPLEMENTATION OF CERTAIN ARTICLES OF CUSTOMS LAW NO. 4458

ARTICLE 1- The first paragraph of Article 62 of the Decision on the Implementation of Certain Articles of Customs Law No. 4458, which was enacted by the Council of Ministers Decision dated 29/9/2009 and numbered 2009/15481, has been amended as follows.

"(1) For medicinal products and dietary supplements sent to an individual by post or express courier based on a health institution report or doctor's prescription, which do not constitute commercial quantities or nature and whose value does not exceed 1,500 euros, the value shall be subject to:

a) 30% if directly imported from European Union countries,

b) 60% if they come from other countries,

c) An additional 20% on top of the above rates if the goods are listed in Annex (IV) to the Special Consumption Tax Law No. 4760 dated 6/6/2002,

as a single and fixed tax."

ARTICLE 2- The phrase “exceeding 30 euros but” in paragraph (b) of the first clause of Article 126 of the same Decision is hereby repealed.

ARTICLE 3- This Decision shall enter into force 30 days after its publication date.

ARTICLE 4- The Minister of Trade shall implement the provisions of this Decision.

https://www.resmigazete.gov.tr/eskiler/2026/01/20260107-3.pdf