To import clothing from Turkey to the EU, you rely on the EU and Turkey customs union for industrial goods: garments in free circulation in Turkey that travel with an A.TR certificate generally enter the EU without customs duty. Import VAT and local rules still apply, and the goods need a customs declaration, a commercial invoice, a packing list and correct textile labels. Confirm the details for your products with a customs broker before you ship.
Key points
- Turkey and the EU share a customs union for industrial goods, which includes clothing.
- The A.TR movement certificate shows the goods are in free circulation and is what usually removes customs duty.
- Customs duty and import VAT are different things: VAT is still due when the goods enter the EU.
- Agree an Incoterm in writing so everyone knows who pays for and arranges each step.
- A customs broker in your country is the right person to confirm the rules for your products.
The EU and Turkey customs union
Turkey and the European Union have been in a customs union for industrial goods since the mid 1990s. Clothing counts as an industrial good, so garments made in Turkey can usually move into the EU without customs duty, and Turkey largely aligns its tariff on industrial goods imported from other countries with the EU's external tariff.
The customs union removes duty, but it does not remove the border. Your goods still need a customs declaration when they enter the EU, import VAT is still charged, and EU product rules on labelling and safety still apply.
What the A.TR certificate does
The A.TR movement certificate is the document that proves the goods are in free circulation in Turkey, which means they were made there or were properly imported and cleared there. When the importing customs office in the EU accepts a valid A.TR, the goods are treated as covered by the customs union and customs duty is normally not charged.
The exporter fills in the A.TR and the Turkish customs authorities endorse it when the goods are exported. It travels with the shipment documents, and your customs broker presents it when declaring the goods in the EU. If it is missing, incomplete or does not match the invoice, the importing office may charge duty or hold the goods until the paperwork is corrected.
An A.TR is not a certificate of origin. It shows free circulation status, not where the fabric or the garment was made. Whether a particular shipment qualifies for A.TR treatment depends on the goods and the case, so confirm it with your customs broker.
Documents the manufacturer prepares
For a typical clothing shipment from Turkey to the EU, expect the following.
- Commercial invoice: seller, buyer, a clear description of each style, fibre composition, customs tariff code, quantities, unit values, total value, currency and the agreed Incoterm
- Packing list: carton numbers, contents of each carton by style, colour and size, and gross and net weights
- A.TR movement certificate, when the goods qualify
- Origin documents when they are needed, for example when the buyer, a retailer or the destination rules ask for proof of where the goods were made
- Transport documents from the carrier, such as a road consignment note, a bill of lading or an air waybill
Incoterms, explained plainly
Incoterms are standard trade terms that say where the seller's job ends and the buyer's begins: who books transport, who pays for it, who handles export and import customs and when the risk passes. Write the chosen term and the named place on the quote and the invoice. These are the ones clothing brands meet most often.
- EXW (Ex Works): you collect the goods at the factory and arrange everything after that. It looks cheap, but you or your forwarder must also handle export clearance in Turkey
- FOB (Free On Board): the seller clears the goods for export and loads them on the ship at a named Turkish port, and you pay for the sea freight from there. It is a sea freight term; for road or air shipments FCA (Free Carrier) is usually the better fit
- DAP (Delivered At Place): the seller pays transport to your named address or warehouse, and you handle import customs, duty if any and import VAT
- DDP (Delivered Duty Paid): the seller delivers with all import costs paid. It is convenient for the buyer, but the seller then has to act as the importer in your country, which often needs a local VAT registration, so check that it is workable before agreeing
Road, sea or air
Road freight is the most common route from Istanbul to much of Europe. Trucks carry full loads or groupage, where several shippers share one truck, and goods can go door to door, with export clearance in Turkey and import clearance at the border or at an inland customs office.
Sea freight costs less per carton for large volumes and suits heavy or bulky orders that are not urgent. Containers and roll-on roll-off ferries link Turkish ports with Mediterranean and other European ports.
Air freight is the fastest and most expensive option. Brands use it for samples, small urgent quantities and launches with a fixed date. Whichever route you choose, ask your forwarder to quote door to door, including customs clearance, so you can compare like with like.
Labelling rules for clothing in the EU
Clothing sold in the EU must carry a label with its fibre composition, using the standard fibre names set out in the EU textile regulation, in the language or languages required by the country where it is sold. The composition on the label should match the commercial invoice and the fabric used.
Care labels with washing, drying and ironing instructions are expected by retailers and customers across Europe, and some countries have their own rules on them. Products must also meet EU chemical and safety rules, such as the restrictions on certain substances in textiles. Confirm the exact requirements for your markets before production, because labels are sewn in during making and are costly to change afterwards.
- Fibre composition with standard fibre names and percentages
- Care instructions, usually with the familiar care symbols
- Size, plus the name and contact address of the business responsible for the product, which EU product safety rules ask for
- Translations for each country you sell in
Import VAT and other costs
Even when no customs duty is due, import VAT is charged when the goods enter the EU. It is charged at the rate of the country where the goods are imported, normally on the customs value plus any duty and certain transport and handling costs. Your customs broker will confirm the exact calculation.
A VAT registered business can usually reclaim import VAT, and some countries let you account for it on your VAT return instead of paying it at the border. You will also need an EORI number to import into the EU. Budget for the broker's fee, transport and any local charges as part of your landed cost.
Working with a customs broker
A customs broker, sometimes called a customs agent, files the import declaration on your behalf, checks the documents, classifies the goods and tells you what VAT and charges are due.
Bring the broker in before the first shipment, not when the truck is at the border. Send them a sample invoice and packing list, ask them to confirm the tariff codes and the A.TR treatment for your products, and agree who receives the original documents. At Flame, design, pattern making, sampling and production all happen in house in Istanbul, and we prepare the commercial invoice, the packing list and an A.TR movement certificate when the goods qualify, so your broker gets a consistent set of papers with every shipment.