Covered
Industrial products and processed agricultural products
Goods made in Türkiye, or imported into Türkiye and in free circulation there. They move between Türkiye and the EU at zero customs duty with an A.TR.
Selling into the EU from Türkiye: €3 duty, €2 fee, A.TR and the EU roles
Since 1 July 2026, consumer parcels into the EU pay €3 customs duty per item type, and from 1 November 2026 a €2 Union handling fee per item type. Goods covered by the EU–Türkiye customs union can skip the €3 with an A.TR, but only in a full customs declaration without IOSS. Whether you sell on Trendyol, Hepsiburada, Etsy, Amazon or your own shop, here is what each route costs and which EU roles you still need.
Short answer
Since 1 July 2026, consumer parcels up to €150 from outside the EU pay €3 customs duty per item type. Goods covered by the EU–Türkiye customs union are excluded if they travel with an A.TR and are declared in a full customs declaration (H1) without IOSS. With IOSS, the €3 applies. The €2 Union handling fee per item type applies from 1 November 2026 either way, customs-union goods included. The customs union removes duty, not EU roles: consumer products still need an EU responsible person and packaging registration.
Last reviewed: November 2026
- €3
- customs duty per item type on consumer parcels up to €150, since 1 July 2026. Not on customs-union goods declared in H1 without IOSS
- European Commission
- €2
- Union handling fee per item type from 1 November 2026, at any value, customs-union goods included
- European Commission
- 3 Jul 2026
- Electronic A.TR for parcels up to €150, available to authorised express carriers and the post in Türkiye
- Ministry of Trade of Türkiye
- 42.7%
- of Türkiye's goods exports went to the EU in 2025. EU imports of goods from Türkiye: €103.3 billion
- European Commission
IOSS or a full declaration with an A.TR
For parcels to EU consumers, how the VAT is collected decides the €3. Under the European Commission's guidance, the customs union treatment is claimed only in a full declaration (H1), and only if the VAT was not collected through IOSS.
| With IOSS | Full declaration (H1) with an A.TR | |
|---|---|---|
| €3 customs duty | Per item type, on every parcel up to €150, A.TR or not | None on goods covered by the customs union |
| €2 Union handling fee, from 1 Nov 2026 | Per item type | Per item type, at any value |
| VAT | Your customer pays it at checkout. You file one IOSS return a month, through an intermediary established in the EU | Import VAT at the border in your customer's country, also on the €2 fee. Up to €150, under the special arrangements, your customer pays it to the carrier at delivery |
| Customs declaration | In any EU country. The simplified H7 declaration is enough | A full H1 in your customer's EU country, with the 10-digit TARIC code, the origin and the buyer |
| From Türkiye | Your normal export declaration | An A.TR per waybill, created from the simplified customs declaration (BGB) by an authorised express carrier or the post |
| Parcels above €150 | IOSS can't be used | H1 is required anyway. Customs-union goods with an A.TR pay no duty, only the €2 |
| What you need in the EU | An IOSS intermediary, such as Noda | A declarant in each country you ship to: your carrier or an indirect customs representative |
Example, a parcel with two item types, from 1 November 2026: with IOSS, 2 × (€3 + €2) = €10 in EU charges, VAT paid at checkout. With an A.TR in H1, 2 × €2 = €4, plus import VAT at the border and the declarant's charge for a full declaration.
If you sell through a marketplace that collects the VAT on your EU orders through IOSS, those parcels pay the €3. Ask each marketplace how it collects VAT on your orders.
How an A.TR works for a parcel
Since 3 July 2026, Türkiye's customs system creates an electronic A.TR for low-value e-commerce parcels to the EU, according to the Ministry of Trade of Türkiye and a European Commission note.
-
1
You export under the simplified customs declaration
Your parcel, worth up to €150, leaves Türkiye with an express carrier authorised by the Ministry of Trade, or with the post, under the simplified customs declaration (BGB).
-
2
An A.TR is created per waybill
From the declaration data. It carries a unique serial number, a QR code, the declaration number with the customs' digital cachet, and the carrier's e-signature on behalf of you, the exporter.
-
3
EU customs accept it
Under Decision No 1/2025 of the EU–Türkiye Customs Cooperation Committee on A.TR certificates issued electronically. They verify it through the QR code.
-
4
The declarant claims the customs union treatment
In a full declaration (H1) in your customer's EU country, without IOSS. The €3 doesn't apply; the €2 does.
An A.TR can't be used with the simplified H7 declaration: the treatment is claimed only in H1. On 2 July 2026, Türkiye's Ministry of Trade said it was working with the Commission on a permanent solution for A.TR in H7, and on a uniform, practical set-up across the EU. Ask your carrier which EU countries it declares A.TR parcels in.
Which goods an A.TR covers
An A.TR proves that goods are in free circulation in the EU–Türkiye customs union. It is not a certificate of origin.
Not covered
Agricultural products
As defined in Annex I to the Treaty on the Functioning of the EU. They trade under a separate preferential agreement for agricultural products, based on origin.
Not covered
Coal and steel products
Products covered by the former European Coal and Steel Community Treaty. They trade under a separate free trade agreement, also based on origin.
Some goods outside the customs union get preferential duty under their own agreement, with a proof of origin; declared in H1 without IOSS, they also skip the €3. The parcel A.TR doesn't cover them. Trade defence duties, such as anti-dumping, can apply to some goods from Türkiye. Check your product code in Access2Markets.
Four ways to sell into the EU from Türkiye
1. Parcels with IOSS
Your customer pays VAT at checkout, with no VAT bill at the door. Each parcel up to €150 pays €3 customs duty per item type, and from 1 November 2026 a €2 Union handling fee per item type.
We act as your IOSS intermediary and your EU responsible person.
2. Parcels with an A.TR, declared in H1
No €3 on customs-union goods. The €2 per item type still applies, import VAT is paid at the border in your customer's country, and a declarant must lodge a full declaration there.
Ask your carrier which EU countries it covers. For larger volumes, we can look at it with you.
3. Bulk shipments to stock in the EU
One shipment with an A.TR, one import declaration: zero customs duty on customs-union goods, import VAT at import. Orders sold from EU stock pay no €3 and no €2, and returns stay in Europe.
We act as your importer and VAT representative, and provide the warehouse and 3PL and returns.
4. Your EU buyer imports
You sell to an EU distributor or retailer, who declares the goods with your A.TR. Shipments to business buyers pay no €3 and no €2. Your buyer will still ask for the responsible person and CE documents before listing your goods.
We can be the responsible person your buyer asks for.
Goods sold to the consumer before import, or bulk shipments of individually labelled parcels, still count as consumer parcels. Compare the cost per order: Selling into the EU from abroad → · EU parcel rules 2026 →
What the customs union doesn't change
The customs union removes customs duty on the goods it covers. EU product, packaging and tax rules apply to goods from Türkiye as to any goods from outside the EU. Who does each one, and where we fit.
| Rule | Applies to | Who does it | With Noda |
|---|---|---|---|
| EU responsible person (GPSR) | Consumer products sold in the EU, by any route | A company established in the EU, named on the label and in listings. A manufacturer in Türkiye can't hold the role from Türkiye | We act as your responsible person, from €149 a year per product type |
| Packaging EPR (PPWR) | Packaged goods sold to end users. The PPWR applies since 12 August 2026 | A producer registration in each country of sale, with a representative where you sell directly to end users | Up to 27 EU countries, from €9.90 a month + €0.29 per order, local payments at cost |
| Textile EPR | Clothing, textiles and footwear | National schemes in every EU country by April 2028; producers pay a fee for each product they place on the market | Noda in Estonia, partners elsewhere |
| CE marking | Electronics, toys, machinery and other regulated products | The manufacturer, with a lab where the rules require one. Türkiye aligns its technical legislation with the EU's under the customs union | As your responsible person, we keep the technical documentation at the authorities' disposal |
| VAT | Every sale to EU consumers | Parcels: IOSS, or import VAT at the border. Stock in the EU: a VAT registration where the stock is, through a representative for companies from outside the EU | IOSS intermediary for parcels. VAT representative in Estonia from €99 a month, with OSS for sales to other EU countries |
| Importer and EORI | Bulk shipments to stock in the EU | A declarant established in the EU: the importer or its indirect customs representative | We act as your importer in Estonia, as indirect customs representative, from €200 to set up and from €50 per shipment |
| €2 Union handling fee | Every consumer parcel from outside the EU, customs-union goods included | The declarant: the seller, the platform, the carrier or their customs representative | Orders from stock in the EU don't pay it. EU parcel rules 2026 |
Dates to plan around
| Date | What happens |
|---|---|
| 1 Jul 2026 | €3 customs duty per item type on consumer parcels up to €150, until 1 July 2028. Goods with customs-union or preferential treatment declared in H1 without IOSS are excluded |
| 2 Jul 2026 | Türkiye's Ministry of Trade announces that, according to the European Commission, goods in free circulation in Türkiye sent with an A.TR keep the customs union treatment in an H1 declaration |
| 3 Jul 2026 | Electronic A.TR for parcels up to €150 under the simplified customs declaration, available to authorised express carriers and the post |
| 12 Aug 2026 | The EU packaging regulation (PPWR) applies |
| 1 Nov 2026 | €2 Union handling fee per item type on every consumer parcel from outside the EU, at any value, customs-union goods included. Not refundable. Product identifiers become mandatory for parcels up to €150 |
| 21 Sep 2027 | Most of the new Union Customs Code applies |
| 1 Dec 2027 | The European Commission assesses whether the EU Customs Data Hub will be ready by 1 July 2028. If not, it may propose extending the €3 duty |
| April 2028 | Textile EPR schemes in every EU country, 30 months after the revised Waste Framework Directive entered into force on 16 October 2025 |
| 1 Jul 2028 | End of the €3 duty, or its extension. The EU Customs Data Hub becomes mandatory for e-commerce |
Common questions
Do parcels from Türkiye pay the €3 customs duty?
It depends on how they are declared. Since 1 July 2026, consumer parcels up to €150 from outside the EU pay €3 customs duty per item type. Goods covered by the EU–Türkiye customs union are excluded if they travel with an A.TR, are declared in a full customs declaration (H1) and the VAT is not collected through IOSS, according to the European Commission's guidance. With IOSS, every parcel up to €150 pays the €3, A.TR or not.
Does the €2 Union handling fee apply to goods from Türkiye?
Yes. From 1 November 2026, every consumer parcel from outside the EU pays a €2 Union handling fee per item type, at any value, with or without IOSS. The Commission's guidance says goods with preferential or customs-union treatment sold to consumers pay it too. The fee is not refundable, and where VAT is paid at the border, it is charged on the fee as well. Türkiye's Ministry of Trade said on 2 July 2026 that it was seeking an exemption for Türkiye; the Commission's guidance of October 2026 has none.
What is an A.TR, and who issues it for a parcel?
An A.TR movement certificate proves that goods are in free circulation in the EU–Türkiye customs union. For e-commerce parcels worth up to €150, it is created electronically per waybill from the simplified customs declaration (BGB), and the express carrier or the post e-signs it on behalf of the exporter. Each one has a unique serial number and a QR code for verification. Türkiye's Ministry of Trade made the system available to authorised express carriers and the post on 3 July 2026.
Can I use IOSS and an A.TR together?
No. The Commission's guidance allows the customs union treatment only in a full declaration (H1), and only if the VAT was not collected through IOSS. Every parcel declared with IOSS pays the €3 and the €2, whatever its origin.
Can the A.TR be used with the simplified H7 declaration?
Not today. The customs union treatment is claimed only in H1, which needs the 10-digit TARIC code, the origin and the buyer. On 2 July 2026, Türkiye's Ministry of Trade said it was working with the Commission on a permanent solution for A.TR in H7. We update this page when that changes.
Which goods can't travel with an A.TR?
Agricultural products, as defined in Annex I to the Treaty on the Functioning of the EU, and coal and steel products. They are outside the customs union and trade under separate preferential agreements based on origin. The customs union covers industrial products and processed agricultural products. Check your product in Access2Markets.
I sell on a marketplace. Does the A.TR help me?
Only if the parcel is declared in H1 without IOSS. If the marketplace collects the VAT on your EU orders through IOSS, those parcels pay the €3 and the €2. Ask each marketplace how it collects VAT on your orders. Amazon, for example, also asks for an EU responsible person for consumer products. What Amazon asks for →
Is the €2 fee refunded when a customer returns a parcel?
No. The Union handling fee is not refundable once customs accepts the declaration. The €3 duty on a returned parcel up to €150 can no longer be recovered by invalidating the declaration, though the general refund rules still apply. Orders sold from stock in the EU pay neither, and returns stay in Europe.
Do I still need an EU responsible person inside the customs union?
Yes. The customs union removes customs duty, not product safety roles. A consumer product sold in the EU needs a responsible company established in the EU, named on the label and in listings, and Türkiye is not in the EU. We act as your responsible person from €149 a year per product type. EU responsible person
Do I need packaging and textile EPR registration?
Packaging: yes, when you sell packaged goods to end users in the EU. The EU packaging regulation (PPWR) applies since 12 August 2026, with a producer registration in each country of sale. We register you in up to 27 EU countries, from €9.90 a month + €0.29 per order, local payments at cost. Textiles: every EU country must set up an EPR scheme for clothing, textiles and footwear by April 2028, and producers will pay a fee for each product they place on the market. Noda covers Estonia, partners cover the other countries.
Can I ship in bulk to stock in the EU instead?
Yes. A bulk shipment is not a consumer parcel: with an A.TR, customs-union goods enter at zero customs duty, and import VAT is paid at import. Orders sold from EU stock pay no €3 and no €2. Goods already sold to consumers, or bulk shipments of individually labelled parcels, still count as consumer parcels. We act as your importer in Estonia, as indirect customs representative, from €200 to set up and from €50 per shipment, and as your VAT representative from €99 a month. Importer of record
Sources: European Commission, DG TAXUD, guidance and Q&A on the €3 duty, Guidance on the EUR 3 customs duty and the Union handling fee (version of 5 October 2026), EU Customs Reform, A.TR movement certificates issued in Türkiye for low value consignments and Türkiye: customs union and preferential arrangements; European Commission, DG Trade, EU trade relations with Türkiye; Access2Markets, EU–Türkiye Customs Union; Ministry of Trade of Türkiye, statement of 2 July 2026 and announcement of 5 August 2026; European Commission, VAT One Stop Shop registration; European Commission, DG Environment, packaging waste and revised Waste Framework Directive; Council Regulation (EU) 2026/382; Commission Delegated Regulation (EU) 2026/2152; Regulation (EU) 2026/2108 (new Union Customs Code); Association Council Decision No 1/95 (the customs union); EU–Türkiye Customs Cooperation Committee Decision No 1/2025; Regulation (EU) 2023/988 (GPSR); Regulation (EU) 2025/40 (PPWR). Last reviewed: November 2026.
Related: Selling into the EU from abroad · EU parcel rules 2026 · Selling into the EU from India · Check your EU roles
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