Turkey to Germany Import Duty 2026: Customs Union, CBAM, VAT
Turkey is part of the EU-Turkey Customs Union covering most industrial goods. Turkish industrial imports to Germany pay zero MFN duty under the Customs Union. CBAM applies to steel and aluminum. Here is the full landed cost stack with worked examples for steel, textiles, machinery, automotive parts.
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Open calculatorTurkey to Germany Import Duty 2026: Customs Union, CBAM, VAT
Turkey is the seventh-largest source of EU imports and Germany's twelfth-largest import partner. The EU-Turkey Customs Union (in force since 1996) eliminates MFN duty on most industrial goods between the two partners. Germany is the single largest EU destination for Turkish industrial exports. The 2026 stack is dominated by CBAM on steel and aluminum lines and active EU anti-dumping measures on specific Turkish product categories, plus German VAT.
This guide covers the Customs Union framework, the A.TR document workflow, the CBAM and AD/CVD exposure, and worked examples for the top industrial categories.
The duty stack
| Layer | Rate | Notes |
|---|---|---|
| EU MFN duty | 0 percent on Customs Union industrial scope | A.TR certificate required |
| EU MFN (non-CU scope) | Per HTS, 0 to 38 percent | Agricultural, ECSC, services |
| EU AD/CVD | Active measures on specific Turkish steel | TDI database |
| EU steel safeguard | TRQ system | Within quota free, over quota 25 percent |
| CBAM | Per ETS reference price on embedded emissions | Applies to steel, aluminum, etc |
| German VAT | 19 percent standard | On customs value plus duty plus CBAM |
What the Customs Union covers and does not cover
Covered (duty-free with A.TR):
- Chapters 25 to 97 (industrial goods broadly)
- Processed agricultural products with industrial component (CN code lookup required)
- Electrical machinery, mechanical machinery, vehicles, chemicals, plastics, textiles, metals
Not covered (full EU MFN applies):
- Chapters 1 to 24 (basic agricultural products including livestock, dairy, grain, oils, sugar)
- Coal and steel under ECSC arrangement (have their own framework with quotas)
- Services (separate negotiations)
For most mid-market Turkish exports to Germany (machinery, automotive parts, textiles, electronics, plastics, chemicals), the Customs Union covers them.
Worked example: Turkish steel into Germany
200,000 EUR of HTS 7208.39 hot-rolled steel coil from a Turkish mill (Erdemir, Iskenderun, etc).
Turkish steel is in EU AD scope under multiple orders. Producer-specific rates 5 to 25 percent depending on order.
| Charge | Rate | Base | Amount (EUR) |
|---|---|---|---|
| EU MFN (Customs Union) | 0 percent | 200,000 | 0 |
| EU AD (Turkish HR coil, producer-specific 15 percent assumed) | 15 percent | 200,000 | 30,000 |
| EU steel safeguard | 25 percent over quota | 200,000 | 0 (assume within quota) |
| CBAM (default value 1.95 tCO2e per tonne, ETS 88 EUR, 1000 tonnes) | computed | per tonne | 171,600 |
| German VAT | 19 percent | 401,600 | 76,304 |
| Total | 277,904.00 |
Effective rate 139 percent of original invoice value. Turkish steel into Germany faces material exposure across AD, CBAM, and VAT layers.
The Turkish default CBAM value (1.95 tCO2e per tonne) is relatively low among non-EU producers, comparable to Korean. The Turkish steel industry has invested significantly in EAF (electric arc furnace) capacity that reduces emissions intensity.
Worked example: Turkish automotive part into Germany
500,000 EUR of HTS 8708.99 (other parts and accessories of motor vehicles) from a Turkish Tier-1 supplier.
| Charge | Rate | Base | Amount (EUR) |
|---|---|---|---|
| EU MFN (Customs Union) | 0 percent | 500,000 | 0 |
| AD/CVD | N/A on this line | 0 | 0 |
| German VAT | 19 percent | 500,000 | 95,000 |
| Total | 95,000.00 |
Effective rate 19 percent (recoverable VAT). Turkey has become Germany's largest automotive parts supplier outside the EU itself, helped by Customs Union zero-MFN.
Worked example: Turkish textile into Germany
100,000 EUR of HTS 6109.10 cotton T-shirts from a Bursa textile producer.
| Charge | Rate | Base | Amount (EUR) |
|---|---|---|---|
| EU MFN (Customs Union) | 0 percent | 100,000 | 0 |
| German VAT | 19 percent | 100,000 | 19,000 |
| Total | 19,000.00 |
Effective rate 19 percent (recoverable). Turkish textile exports to Germany have benefited from China-substitution sourcing plus Customs Union preference. Turkey is Germany's third-largest apparel source after China and Bangladesh.
Worked example: Turkish machinery into Germany
500,000 EUR of HTS 8457.10 CNC machining center from a Turkish machine tool builder.
| Charge | Rate | Base | Amount (EUR) |
|---|---|---|---|
| EU MFN (Customs Union) | 0 percent | 500,000 | 0 |
| German VAT | 19 percent | 500,000 | 95,000 |
| Total | 95,000.00 |
Effective rate 19 percent (recoverable). Turkish machine tools (TEZMAKSAN, FANUC Turkey, etc) are price-competitive with Korean and Italian alternatives.
A.TR certificate workflow
The A.TR movement certificate evidences free circulation in the EU-Turkey Customs Union. Issued at export by Turkish Customs based on:
- The goods are in free circulation in Turkey (Turkish-produced, or imported into Turkey with duty paid).
- The exporter provides the commercial invoice and packing list with HS classification.
- Turkish Customs stamps the A.TR document on the standard form.
The German importer presents the A.TR at customs entry. Without an A.TR, full EU MFN applies, materially worse for most product categories.
Most Turkish exporters issue A.TR automatically as part of the export process. Verify it is included in the documentation package before shipment.
CBAM exposure
Turkey is a CBAM-affected exporter for steel, aluminum, cement, fertilizer, and hydrogen. Customs Union membership does not exempt CBAM (Customs Union is a tariff arrangement; CBAM is a separate emissions instrument).
Turkish default values:
- Crude steel: 1.95 tCO2e per tonne
- Hot-rolled coil: 2.10 tCO2e per tonne
- Cold-rolled coil: 2.20 tCO2e per tonne
- Aluminum (primary): 5.40 tCO2e per tonne (Turkey uses some gas-fired smelting)
Turkey's domestic carbon pricing scheme is under development. Until active, no carbon credit offset against CBAM is available.
EU AD/CVD on Turkish goods
Active orders affecting mid-market Turkish exports include:
- Hot-rolled flat steel products (CVD): producer-specific rates 5 to 25 percent
- Seamless steel pipe (AD): producer-specific 8 to 12 percent
- Corrosion-resistant steel (AD): producer-specific
- Rebar (AD): producer-specific
The orders are reviewed periodically. Some Turkish producers achieve 0 percent producer-specific rates through compliance investments. Verify producer-specific rate at the EU TDI register.
Documentation German Zoll wants
- Commercial invoice (EU 18 fields plus EORI, TARIC).
- Packing list.
- Bill of lading or truck CMR.
- A.TR movement certificate for Customs Union claim.
- EUR.1 or EUR-MED for agricultural goods if pan-Euro-Mediterranean preference applies.
- CBAM certificate for steel, aluminum, etc.
- For AD-covered goods: producer-specific rate documentation.
Run your Turkey to Germany shipment now
The LandedFees calculator handles the Customs Union scope check, the A.TR requirement flag, the EU AD register for Turkish steel producers, the CBAM stack with default or supplier-verified values, and the German VAT calculation.
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Citations
- EU-Turkey Customs Union Decision 1/95: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:21996D0213(01)
- EU TARIC database: https://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp
- EU TDI Trade Defence Investigations: https://trade.ec.europa.eu/access-to-markets/en/content/eu-trade-defence-investigations
- A.TR certificate guidance (Turkish Customs): https://www.ticaret.gov.tr/en/customs
- EU CBAM regulation (EU) 2023/956
- German Zoll customs portal: https://www.zoll.de
Frequently asked questions
Are Turkish goods duty-free into Germany?
Most industrial goods (chapters 25 to 97 broadly) are duty-free under the EU-Turkey Customs Union which entered into force January 1996. Agricultural goods (chapters 1 to 24) are outside the Customs Union and pay full EU MFN unless covered by a separate bilateral preference. ECSC products (some steel categories) have their own arrangement.
What is the A.TR movement certificate?
Document evidencing that goods are in free circulation in the EU-Turkey Customs Union area. Required for the duty-free claim. Issued by Turkish customs at export. The A.TR is the workhorse document for Turkey to EU trade. Without it, full EU MFN applies.
Does CBAM apply to Turkish steel exports to Germany?
Yes. CBAM does not exempt Customs Union partners. Turkish steel exporters to Germany pay CBAM certificates on embedded emissions regardless of A.TR coverage. The Turkish carbon pricing scheme (under development) will partially offset CBAM once active.
Are there active EU trade remedies against Turkish goods?
Yes. Active EU anti-dumping and countervailing measures on Turkish-origin: hot-rolled flat steel products (CVD), seamless steel pipe, certain corrosion-resistant steel, certain rebar. Check the EU TDI database before importing in these categories.
How does German VAT apply?
Standard 19 percent on customs value plus duty plus CBAM. Postponed VAT accounting available to VAT-registered importers.
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