Which documents are required for imports? Customs document list

Why does an import file start with documents?

In imports, customs clearance rests on a single document, the customs declaration. The declaration, in turn, is fed by the documents attached to it. Under Customs Law art. 60, all documents necessary for the application of the regime under which the goods are declared are attached to the declaration. When the declaration is made electronically, the customs administration may not ask for these documents together with the declaration. In that case the documents are kept by the declarant and presented when the administration asks for them.

In practice this means: if one of the documents is missing or inconsistent, the declaration either cannot be registered or is assigned for inspection. While the cargo waits at the port or in the warehouse, storage and demurrage keep running.

1. Commercial documents

• Commercial invoice. It must show the seller, buyer, description of the goods, quantity, unit price, total amount, currency and delivery term (Incoterms). It is the main basis of the customs value.
• Packing list. Number of packages, the contents of each package, net and gross weight. It is the map for physical checks at inspection.
• Proforma invoice. Used for payment and permit applications. It does not replace the final invoice at customs.

2. Transport documents

One is present, depending on the transport mode:

Mode	Document
Sea	Bill of lading (B/L)
Road	CMR
Air	AWB (air waybill)
Rail	CIM/SMGS consignment note

For sea transport, collecting the cargo from the port also requires a delivery order (ordino) issued by the carrier or its agent. The delivery order is issued once freight and local charges are paid.

3. Valuation documents: freight and insurance

In Türkiye, the customs value includes the transport and insurance costs up to the Turkish port or place of entry, together with the loading and handling costs related to that transport (Customs Law art. 27/1-e). Therefore:

• On CIF / CIP purchases these costs are already included in the price.
• On EXW / FCA / FOB purchases the freight invoice and insurance policy (or insured-value document) are added to the file separately. Taxes are calculated on this total.

If the freight document is missing, the value may be determined by the administration; this often means higher tax than expected. For cargo insurance, see the cargo insurance guide.

4. Origin and movement documents

Where the goods come from directly affects the tax payable:

• A.TR movement certificate: For industrial goods from the EU that fall under the customs union. It shows that the goods are in free circulation in the EU.
• EUR.1 / EUR-MED: Proves preferential origin for goods from countries with which Türkiye has signed a free trade agreement.
• Certificate of origin: Does not grant preference. However, it is requested to prove origin for products subject to additional customs duty, anti-dumping or surveillance.

If the document is missing or defective, the preferential rate is not applied and full duty is paid.

5. Product-specific permits and conformity documents

These documents are determined by the GTİP. Which permits are needed cannot be known until the product’s GTİP code is correctly identified:

• TAREKS inspection. The Ministry of Trade’s risk-based control system; for products subject to product safety and quality inspection.
• Conformity documents. Declaration of conformity and technical file for products subject to CE marking.
• Agriculture and food. Ministry of Agriculture and Forestry control documents for food, feed, plant and animal products.
• Health products. Permission from the relevant authority for medicines, medical devices and cosmetics.
• Licence or permit. For some products an import licence, quota document or prior permit.

Most of these documents require an application before the goods are shipped. A missing permit noticed at customs means weeks of waiting.

6. Authority and identity documents

• Power of attorney / authority of representation. If the declaration is made by a customs broker, the authority given by the importer to the broker.
• Tax identification details and specimen signatures. Requested by the broker on the first transaction.

Checklist

Document	Always	Depending on the case
Commercial invoice	✓
Packing list	✓
Transport document (B/L, CMR, AWB)	✓
Delivery order (ordino)		Sea transport
Freight invoice / insurance document		EXW, FCA, FOB purchases
A.TR / EUR.1 / EUR-MED		EU or FTA-country origin
Certificate of origin		Additional duty / anti-dumping / surveillance
TAREKS, conformity, permit		Per GTİP
Power of attorney		If working with a broker

Common mistakes that cause delays

• Missing information on the invoice. Invoices with an unclear delivery term, currency or goods description require correction.
• Weight mismatch. If the gross weights in the packing list, transport document and declaration differ, an inspection follows.
• A.TR or EUR.1 requested afterwards. If the seller does not issue the document before loading, the process drags on.
• Thinking about permits on arrival. TAREKS and other permits must be started before loading.
• Not documenting freight. On a FOB purchase, without a freight invoice the value declaration is incomplete.

For the step-by-step process, see the import process guide; for the tax calculation, see the customs duty guide.

Legal basis

• Customs Law No. 4458 art. 27 (elements added to the customs value) and art. 60 (documents attached to the declaration)
• Texts: mevzuat.gov.tr