Is Türkiye in the EU Customs Union? Duty on Machined Parts

Updated 2026-11-03 · 6 min read

Yes, for industrial goods. Türkiye (Turkey) is not an EU member, but it forms a customs union with the EU under Decision No 1/95, and machined metal parts in free circulation enter the EU at 0% customs duty when an A.TR movement certificate proves their status. Import VAT, customs formalities and measures such as CBAM still apply, and agricultural products and coal and steel products sit outside the union.

Is Türkiye in the EU customs union?

Yes. The customs union is the final phase of the Ankara Association Agreement, signed on 12 September 1963. Decision No 1/95 of the EC–Türkiye Association Council, adopted on 22 December 1995 and published in OJ L 35 of 13 February 1996, sets its rules. Article 4 says that import and export customs duties and charges having equivalent effect "shall be wholly abolished" between the two sides.

A customs union is not EU membership. Türkiye has been a candidate for membership since 1999, accession negotiations started in 2005 and, in the Commission's words, "have not advanced recently". The union covers trade in goods.

In 2025 the EU and Türkiye traded goods worth €217.6 billion, with EU imports of €103.3 billion and exports of €114.3 billion. Türkiye was the EU's fifth-largest trading partner and accounted for 4.2% of EU goods trade (European Commission, DG Trade).

Do machined parts from Türkiye attract import duty?

No customs duty applies if the part is an industrial good in free circulation. Article 2 of Decision 1/95 applies the free-movement rules to all products other than agricultural products, and a milled, turned or welded metal component is not an agricultural product.

"In free circulation" is defined in Article 3. It covers goods produced in the EU or Türkiye, including goods partly made from third-country material that is in free circulation, and third-country goods that are in free circulation. Third-country material counts as in free circulation once the import formalities are complied with, the customs duties payable are levied and none is refunded. A part therefore does not have to be of Turkish origin: what counts is that it is a Turkish-produced or Turkish-cleared good with the duty position settled.

Deviation we seeDuty-free status is not automatic for everything shipped from a Turkish factory. Article 3(4) sets a condition for parts made from third-country material that was not cleared into free circulation, for example material bought under duty suspension. Those parts qualify only if the duties on that material were levied in the exporting State. Ask the supplier how the raw material entered Türkiye.

For the part itself, the practical result is no duty at the EU border. The full legal background is in EU–Türkiye Customs Union and Machined Parts.

Which goods does the customs union not cover?

Industrial goods are inside the union. Two other groups are outside it.

Table 1. Duty position by product group in EU–Türkiye trade

Product groupPositionBasis
Industrial goods, including machined metal partsCustoms duties abolished; proof of free circulation by A.TRDecision 1/95, Articles 2 to 4; Decision 1/2006
Coal and steel (ECSC) products, for example hot-rolled flat steel, CN 7208Outside the customs union; free trade area for products originating in the EU or TürkiyeECSC agreement of 25 July 1996, Articles 1 to 3, Annex I
Agricultural productsOutside the customs union; separate preferential regimeDecision 1/98, amended by Decision 3/2006

Source: Decision No 1/95; ECSC–Türkiye agreement, OJ L 227, 7.9.1996; European Commission, DG TAXUD, "Türkiye: customs unions and preferential arrangements". Status as of 2026-10-30.

The steel row needs care. The ECSC agreement applies to coal and steel products "which originate in the Community or Turkey as listed in Annex I", and Article 3 abolishes customs duties on them. Duty-free treatment therefore depends on origin, not on free circulation.

Annex I lists raw materials from chapters 26 and 27 of the Combined Nomenclature and, from chapter 72, pig iron, ferro-alloys, semi-finished steel and rolled products. From chapter 73 it lists only sheet piling (7301 10 00) and railway track material (six codes under 7302). Nothing from 7318, 7326 or chapter 84 appears. A flange, shaft or housing is an industrial good under Decision 1/95, not an ECSC product. The split matters if you also import bar, billet or plate yourself.

What do you still pay or file on a shipment from Türkiye?

The customs union removes the duty. It does not remove the rest of the import process.

Table 2. What still applies to machined parts from Türkiye in the EU

ItemApplies?Basis
Customs duty0% for industrial goods in free circulationDecision 1/95, Article 4
Customs declarationYes; the customs codes of the EU and Türkiye remain applicableDecision 1/2006, Article 3
Import VATYes; all goods imported into the EU are generally subject to VATZoll
CBAMIf the CN code is in scope; definitive regime from 1 January 2026European Commission, DG TAXUD
EU steel safeguardSteel products in the 30 categories of Annex I by CN code; 50% out-of-quota duty from 1 July 2026Regulation (EU) 2026/1384
Anti-dumping dutiesPossible; they are among the trade defence measures listed in TARICEuropean Commission, DG TAXUD

Source: Decision No 1/95; Decision No 1/2006; Zoll; European Commission (CBAM page, Access2Markets, TARIC). Status as of 2026-10-30.

Several of these rows depend on the CN code of the part, so classification is the first check. CBAM covers cement, iron and steel, aluminium, fertilisers, electricity and hydrogen, and whether a given part is inside depends on its code; see CBAM for steel and aluminium parts from Türkiye. The Commission's new steel regulation covers steel products listed in its Annex I. Products made from steel are not currently listed, but the Commission has to assess by 30 June 2027 whether to extend the scope to them. We did not find a primary source on how the regulation treats Türkiye, so check the TARIC entry for any bar, plate or other steel product you import directly.

Which document proves that a part qualifies?

The A.TR movement certificate. Decision 1/2006 (Article 5) requires documentary evidence of free-circulation status, issued at the exporter's request by the customs authorities of Türkiye or of a Member State. Article 6 names the A.TR as that evidence and limits it to goods transported directly between the two parts of the customs union. Article 8 requires the importer to present it to the customs authorities of the importing State within four months of the date of issue.

The A.TR is not a certificate of origin. It proves status, not where the part was made. According to the Commission's information note of 5 July 2024, Member States accept electronically issued A.TR certificates from the Turkish authorities, with a QR code and no wet-ink signature. Ask your forwarder what the importing customs office does with a late or missing certificate: the Decision gives you four months, not more. The procedure step by step is in the A.TR guide.

Does the same apply to a UK importer?

No. The EU–Türkiye customs union applied to the UK only while it was an EU member. GOV.UK states that this arrangement "has been transitioned into a traditional free trade agreement". Preferential tariffs for trade in goods continue to apply, but the goods must meet the UK–Türkiye preferential rules of origin; goods that fail them can still be traded, without the preferential rate. Origin, not free circulation, is the test. See buying from Türkiye as a UK importer.

What changed in 2026?

Three dates matter for a buyer in October 2026.

  • 1 January 2026: CBAM applies in its definitive regime.
  • 1 July 2026: Regulation (EU) 2026/1384, adopted on 17 June 2026, starts a new steel safeguard measure with a 50% out-of-quota duty. Importers of steel products in scope must provide evidence of the melt-and-pour country; the Commission was to specify the rules by 31 August 2026.
  • 17 September 2026: the Commission proposed a Council position, COM(2026) 477 final, on a Customs Cooperation Committee decision laying down detailed rules for applying Decision 1/95. It would update Decision 1/2006, the "bridging legislation", to the new customs legislation of the EU and Türkiye. We found no adopted text as of 2026-10-30. Check the current rules before you rely on the article numbers above.

None of these changes the 0% duty on machined parts as such. Parts from our audited network in Bursa move under the EU–Türkiye customs union, with road transport to central Europe typically taking 5 to 10 days; the process range is described on CNC milling, and the wider picture in Sourcing Machined Parts from Turkey.

Frequently asked questions

Is Turkey in the EU customs union?
Yes, for industrial goods. Türkiye is not an EU member, but Decision No 1/95 of the EC–Türkiye Association Council abolishes customs duties and charges of equivalent effect on goods in free circulation traded between the two sides. Agricultural products and coal and steel products are outside the union.
Do machined parts from Turkey attract EU import duty?
Not when they are industrial goods in free circulation and the shipment carries an A.TR movement certificate. The customs duty is then 0%. Import VAT and customs formalities still apply, and some goods fall under other EU measures such as CBAM.
Is steel covered by the customs union?
No. Coal and steel products listed in Annex I of the 1996 ECSC agreement trade under a separate free trade agreement that depends on origin. Machined steel components are not on that list, so they are industrial goods under Decision 1/95.
Do I pay VAT on goods imported from Turkey?
Yes. The customs union abolishes customs duties, not VAT. German customs states that all goods imported into the EU are generally subject to VAT.
Is a UK importer in the same customs union with Türkiye?
No. Since Brexit the UK trades with Türkiye under a free trade agreement. Preferential tariffs continue, but the goods must meet the UK–Türkiye rules of origin.

Sources

  1. Decision No 1/95 of the EC-Turkey Association Council, 22 December 1995 (text copy, WTI)
  2. Decision No 1/2006 of the EC-Turkey Customs Cooperation Committee, OJ L 265, 26.9.2006 (text copy)
  3. Agreement between the ECSC and Türkiye on ECSC products, OJ L 227, 7.9.1996, Articles 1 to 3 and Annex I (text copy)
  4. European Commission, DG TAXUD: Türkiye, customs unions and preferential arrangements
  5. European Commission, DG Trade: EU trade relations with Türkiye (2025 figures)
  6. Zoll (German customs): import process and import VAT
  7. European Commission: Carbon Border Adjustment Mechanism
  8. European Commission, Access2Markets: new EU safeguards on steel imports, Regulation (EU) 2026/1384
  9. European Commission, DG TAXUD: EU Customs Tariff (TARIC)
  10. Council of the EU, document ST 13406/2026: proposal COM(2026) 477 final of 17 September 2026
  11. GOV.UK: Summary of the UK-Turkey trade agreement

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