Step-by-Step Guide to Individual Imports: Customs Duties, Exemptions, and Regulatory Updates

What is Individual Importation?

Individual importation refers to the process by which natural persons bring or order goods from abroad purely for personal or family use, with no commercial intent. For many years these transactions could be completed in a few clicks, thanks to the exemptions granted to postal and express courier traffic and the “simplified customs declaration” procedure. The regulation that entered into force on February 6, 2026 largely closed that era: today only two exception categories can practically be brought in from abroad by post or express courier — books and printed publications for personal use, and prescription medicines and dietary supplements. Every other type of goods is subject to the standard import procedure, which is difficult for an individual consumer to navigate.

Vehicle importation has always followed its own separate rules; see our guide on importing a vehicle as an individual.

Distinctions Between Personal and Commercial Imports

The regime applied to goods entering the customs territory is shaped by their intended use. The dividing line between personal and commercial importation rests on the criterion of “commercial quantity and nature.” Commercial importation aims to sell the goods for profit or feed them into production; personal importation serves only private needs. Before February 2026 this distinction had a practical counterpart: personal shipments cleared customs under the simplified procedure, while commercial imports required detailed declarations and documentation. The new regulation has largely erased that difference — outside the exception categories, personal shipments now follow the same procedure as commercial imports.

From the 30 Euro Threshold to a De Facto Shutdown: How the Rules Evolved

The regulatory framework reached its current state in three steps:

1. August 2024: The duty-free threshold for postal and express shipments was cut from 150 to 30 Euros, and the flat-rate duties were raised (30 percent from the EU, 60 percent from other countries). Because transport costs were included in the customs value, the threshold effectively fell to around 27 Euros.
2. January 7, 2026: Presidential Decree No. 10813, dated January 6, 2026, was published in the Official Gazette.
3. February 6, 2026: The decree entered into force. The 30 Euro exemption was abolished entirely — and, more consequentially, the simplified customs declaration procedure ended for all goods outside the exception categories. Even a 1 Euro e-commerce order can no longer clear customs under the simplified procedure.

The stated rationale was to protect domestic producers, limit foreign-currency outflows, and recover the tax revenue lost to micro-importation. The Ministry of Trade announced the change as a redefinition of the scope of the simplified declaration in e-importation.

After February 6, 2026: What Can Still Be Brought In?

Under the current legislation, only two categories remain open to individual consumers via post and express courier.

Books and Printed Publications

Books and printed publications for personal use keep their privileged status:

• Books and printed publications valued at up to 150 Euros are exempt from duty and are delivered without any declaration.
• For books valued between 150 and 1,500 Euros there is no exemption; a simplified declaration is filed, but the applicable duty rate is 0 percent.

Prescription Medicines and Dietary Supplements

Medicines and dietary supplements valued at up to 1,500 Euros may still be brought in under the simplified procedure, provided a doctor’s prescription or a health-institution report is presented. There is no exemption: shipments from European Union countries are taxed at 0 percent, while shipments from other countries pay a single flat-rate duty.

Everything Else: The Standard Import Procedure

All other goods — electronics, clothing, hobby supplies, cosmetics, spare parts and the like — are now subject to the standard import procedure. In practice this means:

• The goods are placed in a customs warehouse or temporary storage facility, and the recipient is formally notified.
• A detailed customs declaration must be filed, the goods’ HS/GTİP tariff code determined, and the applicable commercial customs duties, VAT and any additional financial obligations paid.
• The process is typically handled by a licensed customs broker authorized through a notarized power of attorney; brokerage, declaration, delivery-order, terminal and warehousing fees usually exceed the value of a low-cost item many times over.

For ordinary e-commerce orders, individual importation has therefore effectively stopped: there is no legal ban, but the procedure is no longer economically or practically viable for private consumers. Many shipments that reach customs are abandoned by their recipients because of the mounting costs, or are sent back through a return-to-origin request. Complaints reaching the Turkish Ombudsman Institution (KDK) — including the case of a retiree importing sensors and circuit boards for his grandchildren’s technical-school projects — show that the contraction affects even small educational and hobby shipments; the KDK has issued an advisory recommendation asking the Ministry of Trade to examine the matter.

How E-Commerce Giants Responded: Local Entities and Commercial Importation

The closure of the individual-shipment channel forced cross-border e-commerce platforms to change their business models. Temu offers the most striking example.

Temu’s Initiative to Incorporate in Turkey

To stay in the Turkish market, Temu institutionalized its operation by founding an importer company named “WhaleCo” in Maslak, İstanbul. Under the old model, products reached end users directly under the “individual importation” umbrella; the new system rests on commercial importation. WhaleCo became the official importer of record, subject to commercial customs duty rates of roughly 5 to 20 percent depending on the product group. Consumers now pay the tax upfront at checkout; the goods are cleared in the company’s name and handed to domestic distribution. To manage the added costs, the platform introduced a minimum basket of 580 TL per order.

Supervised Importation and Local Warehousing Models

The shift to commercial importation also changed the inspection regime: goods imported by WhaleCo entered the supervision network of the Ministry of Trade and institutions such as TSE. Strict quality-control processes initially narrowed the product range — battery-powered devices, electrical appliances and some clothing items were temporarily withdrawn from sale. Delivery times spread to 7–20 days, while warehousing, clearance and conformity-testing costs were absorbed into the system. Other foreign platforms are expected to adopt similar localized models.

Passenger-Accompanied Goods

While the postal and express channel has effectively closed, the passenger-accompanied goods regime continues to operate as a separate route.

Limits and Duty Rates for Accompanied Goods

Personal goods carried by passengers that are non-commercial in quantity and nature are assessed against a reference limit of 1,500 Euros. Below this limit, a single flat-rate duty is collected at the border, based on where the goods come from:

Origin / Type	Flat Customs Duty	Additional SCT (List IV)
European Union (EU)	30%	+ 20% (if in scope)
Non-EU Countries	60%	+ 20% (if in scope)

Carrying multiple units of the same item, beyond plausible personal use, causes the goods to be treated as commercial merchandise even below the 1,500 Euro value — triggering the standard import procedure. Intensified X-ray screening and physical inspections at border gates aim to prevent abuse.

In summary, the picture after February 6, 2026 is clear: individual ordering from abroad by post or express courier has effectively ended, except for personal books and printed publications and prescription medicines and dietary supplements. For everything else, consumers can buy tax-paid products from domestic or localized platforms, carry goods in personally as accompanied baggage, or — in exceptional cases — undertake the standard import procedure. As the legislation continues to change rapidly, we recommend checking the current official announcements before any transaction.

This content is for general information purposes; it does not constitute customs brokerage or legal advice.