A Step-by-Step Guide for First-Time Importers

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Importing for the first time is the most effective way to gain a competitive advantage in the local market by sourcing products from international markets. The process involves bringing goods purchased from a foreign seller into the Turkish customs territory and nationalizing them by paying the legal taxes. Proper planning is the foundation of commercial sustainability.

Import operations involve complex legal procedures and technical details. For entrepreneurs who wish to add a global dimension to their business life, the answer to the question of how to start importing lies in legislative compliance and choosing the right supplier. The process is not just about buying goods; it is about finalizing the transaction in accordance with customs regimes.

For a successful start, it is necessary to grasp the fundamental dynamics of foreign trade. When the import process is followed step-by-step, costs become predictable and operational risks are minimized. This guide highlights guiding resources for professionals who are just stepping into the world of foreign trade.

What is Import and Who Can Import?

Importing is the act of a country purchasing goods or services from other countries. In Türkiye, import procedures are carried out within the framework of Customs Law No. 4458 and the Import Regime Decree. According to the legislation, any natural or legal person who has a tax number and legal status can carry out this activity.

The groups that can import are listed as follows:

• All sole proprietorships with a tax number.

• Legal entities in the form of limited companies, joint-stock companies, or cooperatives.

• Public institutions and foundations/associations that meet certain conditions.

• Traders registered with customs authorities and authorized to work with a customs broker.

Every entrepreneur meeting these criteria can establish the necessary infrastructure for import operations. However, for the continuity of commercial imports, it is mandatory to register with the relevant exporters' associations and provide data entry into the customs system. Any purchase other than for personal needs is subject to commercial import provisions.

Fundamental Concepts to Know Before Starting Imports

Foreign trade has its own language and technical terms. Mastering these concepts directly affects both communication with the supplier and legal declarations at customs. Those wishing to import for the first time should first learn these terms:

• HS Code (GTIP): The Customs Tariff Statistics Position code, which is the identification number of the goods at customs.

• Country of Origin: Refers to the country where the goods were produced or underwent the most significant labor.

• CIF: A delivery term where the cost of goods, insurance, and freight are covered by the seller.

• FOB: A term where the goods are delivered to the ship's rail, and the freight and insurance belong to the buyer.

• Customs Value: The total value of the goods at the moment they reach the Turkish border, upon which taxes are calculated.

• Warehouse (Antrepo): A bonded area where goods under customs supervision are stored before taxes are paid.

These concepts form the basis for all types of correspondence and declarations within the import procedure. Especially delivery terms (Incoterms) determine who bears the cost and where the risk is transferred. Correct usage of concepts prevents erroneous tax calculations.

What Are the Required Documents for the First Import?

The customs administration requests specific documents to verify the nature, value, and origin of the imported goods. The required documents for import vary depending on the type of product and the country of origin. Missing paperwork causes the product to be stuck at customs.

The basic document set is detailed in the table below:

The documents in the table are submitted to the customs administration through digital systems during customs procedures. It is essential for the documents to be consistent with each other for rapid approval of the declaration. Especially the matching of the invoice value with payment documents is of great importance in customs audits.

Step-by-Step: How Does the Import Process Work?

An import operation begins with the selection of the right supplier and ends with the product entering the business warehouse. For those seeking an answer to how to import, the operational flow consists of these steps:

1. The HS Code (GTIP) is identified based on the technical specifications of the product, and legislation research is conducted.

2. An agreement is reached with the supplier, and appropriate payment methods (Cash, Letter of Credit, etc.) are determined.

3. Logistics planning is done for the ordered products, and the transport process is initiated.

4. Before the goods arrive at customs, bank transfers are coordinated within the scope of exchange (kambiyo) transactions.

5. When the products arrive at the bonded area (port, temporary storage, or warehouse), the customs declaration is registered.

6. The accrued import taxes are paid, and the customs examination is completed.

7. Goods that have cleared customs are withdrawn from the area and shipped to the final delivery point.

These steps are completed without disruption when the import process is managed step-by-step. Compliance with local and international laws must be observed at every stage. It is not possible to remove goods from the area without the approval of the customs administration.

Taxes Paid in Import and Cost Items

When importing, not only the product price but also the taxes requested by the state and site expenses must be taken into account. Import expenses are factors that directly affect the cost analysis and sales price of the product. Cost items and tax types are:

The origin and HS code of the product play a critical role in tax calculation. Thanks to agreements made with some countries, taxes may be reduced to zero. However, side expenses such as storage, loading-unloading, and brokerage fees vary in every operation.

Risks and Common Mistakes Encountered in Import

Importing for the first time can harbor serious risks if there is insufficient knowledge. Mistakes made in foreign trade can lead not only to fines but also to severe consequences such as the confiscation of goods.

Common risks and mistakes are as follows:

• Incorrect HS Code Usage: Leads to the product being subject to the wrong tax rate and penalties.

• Insufficient Legislation Tracking: Failure to obtain necessary TSE or Agricultural permits beforehand.

• Value Declaration Error: Tax loss resulting from the exclusion of freight and insurance expenses from the declaration.

• Wrong Supplier Selection: The paid product arriving in poor quality or not being sent at all.

• Exceeding Time Limits: High costs arising from goods waiting for a long time at ports.

To manage these risks, it is essential to have up-to-date information on foreign trade legislation. The authenticity and accuracy of documents should always be verified during import transactions. Realizing mistakes after the operation is finished creates irreversible costs.

Why Professional Support is Important for First-Time Importers

Customs legislation, technical regulations, and international trade law have a dynamic structure that is constantly updated. Working with a customs broker is a strategic necessity to avoid mistakes and maintain operational speed within this complex structure. Professional support ensures that cost items are clarified at the very beginning of the task.

Foreign trade consultancy provides benefits in a wide range of areas, from market research to tax optimization. Experts coordinate the nationalization of goods at the most appropriate cost and in full compliance with the law. In this way, entrepreneurs can focus on growing their own businesses without losing time with bureaucratic procedures.

Filiz Customs Brokerage & Logistics offers guidance in all processes for businesses wishing to import for the first time. We stand by you with our expert staff in planning import procedures, obtaining legal permits, and completing customs clearance processes at speeds measured in seconds. We manage the risks of global trade on your behalf and add confidence to your business