What is ETGB? Micro-export and the VAT exemption

What is ETGB?

ETGB is the abbreviation for Elektronik Ticaret Gümrük Beyannamesi (Electronic Commerce Customs Declaration). It is a simplified customs declaration issued for commercial shipments carried by post or express courier that do not exceed the value and weight limits set by regulation. Exports made this way are known in the industry as micro-export.

An ETGB has the standing of a customs declaration. It is not an “undeclared shipment” or an off-the-books route; the goods clear customs, are recorded, and are officially treated as an export. In practice, the underlying basis is Customs Law No. 4458, the Customs Regulation issued under it, and the general customs communiqués on post and express courier transport.

Who issues the declaration, and how does the process work?

The exporter does not issue an ETGB personally. The declaration is issued by the post administration or express courier operator authorised by the Ministry of Trade. The operator does this under indirect representation: it declares in its own name, on the sender’s account. For this reason, micro-export does not additionally require a contract with a customs broker.

The typical flow is:

1. The seller prepares the invoice and readies the shipment.
2. Indirect representation authority is granted to the operator (most operators ask for a notarised power of attorney; practice varies from operator to operator).
3. Shipment details, the invoice and the tariff code (GTİP, Türkiye’s tariff classification code) are entered into the operator’s system.
4. The operator generates the ETGB electronically and obtains customs approval.
5. The goods depart; the declaration number and closing information are passed on to the seller.

If the paperwork is complete, the process is finished the same day on most lanes. The duration varies with lane congestion, whether the product is subject to a licence, and the relevant customs office.

Micro-export step by step

1. Check the product and the GTİP. Products subject to a licence, registration or pre-inspection requirement may not be eligible for this procedure even if they fall under the limit. See the HS code (GTİP) guide.
2. Check the limit. The shipment must not exceed 600 kg gross and EUR 30,000; if it does, a standard export declaration is required.
3. Choose the operator and grant authority. The declaration is issued by the post administration or express courier operator authorised by the Ministry of Trade, under indirect representation.
4. Issue the invoice. The buyer details, goods description, quantity, unit price and currency must be complete; the invoice information must be passed to the operator exactly as it is.
5. Declaration and departure. The operator issues the ETGB, and the shipment departs after customs clearance.
6. Archive the closing. The ETGB number and date are kept together with the invoice for the VAT exemption and refund file.

Difference between ETGB and a standard export declaration

Item	ETGB (micro-export)	Standard export declaration
Who issues it	Authorised post/express courier operator, under indirect representation	The exporter or a customs broker
Customs broker	Not required	Not legally required; in practice usually handled through a broker
Scope	Within the value and weight limits set by regulation	No value or weight limit; restrictions on prohibited and licensed products still apply
Duration	Short, same day on most lanes	Longer, paperwork-intensive
Declaration cost	No separate brokerage fee; the operator may charge a per-shipment ETGB issuance/clearance fee	Brokerage and document costs are added
Counted as export	Yes	Yes
Movement and origin documents (A.TR, EUR.1)	May not be issuable for every shipment	Can be issued

The last row matters: if the buyer will use a customs duty reduction based on an A.TR movement certificate or an origin document such as the EUR.1 in the destination country, whether this is possible under micro-export must be clarified before the shipment.

Thresholds and scope limits

This is the most commonly misunderstood part of micro-export. Goods that can be sent under an ETGB are subject to both a value limit and a weight limit, and these limits are set by regulation.

Current limit (since 3 January 2026): for export shipments whose gross weight does not exceed 600 kilograms and whose value does not exceed EUR 30,000, the declaration is made by the operator using an ETGB. Basis: Communiqué on Customs Procedures for Goods Carried by Post and Express Courier (Series No: 1), art. 10/7; amendment published in Official Gazette No. 33126 of 3/1/2026.

Because the limits have been updated over time, old figures circulating online are misleading. Before a shipment is planned, the current limit should be confirmed from the communiqué text on mevzuat.gov.tr or from the operator that will issue the declaration.

Scope is not limited to value alone. Products subject to a licence, registration or pre-inspection requirement may not be eligible for this procedure even if they fall under the value limit. Hazardous goods classes bring additional transport restrictions on top of that.

Splitting a shipment that exceeds the limit into pieces to fit within the ETGB is not a safe method; split shipments going to the same buyer within a short interval can be treated as a single transaction under the customs authority’s general assessment and anti-abuse powers.

VAT exemption, invoicing and the accounting side

Because a shipment made under an ETGB counts as an export, it falls within the export exemption under VAT Law No. 3065. This is the most concrete financial outcome of micro-export for an e-commerce seller: no VAT is charged on the overseas sale, and input VAT can be reclaimed once the conditions are met.

Two points are decisive:

• The declaration record. The ETGB is the proof of the exemption. The declaration number, date and customs exit (closing) information must be archived. An unclosed declaration does not prove an export.
• Invoice consistency. The invoice amount, currency, buyer name and product description must match the declaration information exactly. A mismatch is the first thing that trips up a refund review. The ETGB must also show your company name and tax ID number as sender/exporter; even though the operator prepares the declaration, you are the exporter, and if this field is wrong the refund claim will run into problems.

Rules on repatriating export proceeds are a separate topic and their scope has changed over time. It is worthwhile working with a tax adviser on the correct invoice type and refund procedure.

A similar simplification exists on the import side too

Simplification is not one-directional. Low-value shipments arriving from abroad by post or express courier can also be declared under a simplified procedure. Here, instead of an ETGB, different declaration and taxation forms apply depending on the value and nature of the goods; certain shipments are subject to a single, flat-rate tax. Rates, exemptions and limits on the import side are also set by regulation and are frequently updated. They should not be confused with the information on the export side.

Who is liable for tax in the destination country?

Issuing an ETGB in Türkiye does not remove the tax liability in the destination country. Who is legally liable to pay the tax is determined by the destination country’s regulations; which party — seller or buyer — bears this cost is determined by the Incoterms 2020 term (DAP/DDP) used in the sale:

• DAP: duty and tax belong to the buyer. The buyer faces an unexpected payment demand. This raises the risk of undelivered shipments and negative reviews in e-commerce.
• DDP: the cost sits with the seller. It is built into the price from the start, so the buyer faces no surprise at the door. In return, the seller has to work out the tax burden in the target market in advance.

Many countries have narrowed the tax exemptions on low-value shipments and have set up VAT collection systems that sellers can register with. This side of things must also be worked out when choosing a target market.

Common mistakes and things to watch

• Trying to declare a shipment above the limit under an ETGB. The shipment gets held at customs and reverts to a normal declaration; both time and cost increase. If the value is close to the limit, ask the operator before shipping.
• Writing an incomplete product description. Generic terms such as “gift item,” “sample” or “textile” are the most common cause of delay. The description must state what the product is, its material and its intended use, and be consistent with the GTİP.
• Not planning the return process. Returns are routine in e-commerce. Returned goods are subject to customs procedures on re-entry into Türkiye. If they come back in the same condition within three years of the export date, they may be exempt from import duties under the returned-goods provisions of Customs Law No. 4458; however, if a VAT refund was claimed on the export, proof that the refund has been repaid is required. The status under which they will arrive, who pays the cost, and how the VAT adjustment will be made should be decided in advance.
• Not archiving the declaration printout. Without an ETGB record, the exemption and refund cannot be defended.
• Mismatch between the invoice and the package contents. If a sample, promotional item or gift is added, it must also be declared.
• Weight and measurement errors. Freight is calculated on whichever is greater, gross weight or volumetric weight; a wrong measurement produces a supplementary invoice later.
• Treating a licensed product as an ordinary shipment. Cosmetics, food supplements, devices containing lithium batteries and similar categories can trigger additional documents or transport restrictions.
• Not stating Incoterms in the contract. If it is not written down whether it is DDP or DAP, the cost dispute begins after the shipment has arrived.

Micro-export noticeably shortens the process for sellers making small, regular shipments. Once the shipment profile starts exceeding the limits, a move to a standard export declaration supported by customs brokerage is needed; in e-commerce logistics it is common to design the two models to work together.