Machined parts from Turkey enter Germany free of customs duty when they are industrial goods in free circulation and an A.TR movement certificate accompanies them, but they still need an import customs declaration and carry German import VAT of 19%. A business with full input tax deduction gets that VAT back through its VAT return, so for it the VAT is a cash-flow item, not a cost.
What does importing machined parts from Turkey into Germany involve?
Four steps apply to every consignment. The carrier files an entry summary declaration before the goods arrive at the first EU customs office. The importer, or a customs representative acting for it, files a customs declaration to release the goods for free circulation. The A.TR certificate proves the customs status that makes the goods duty-free. German customs then assesses import VAT in the same procedure.
The customs union between the EU and Türkiye covers industrial products. The European Commission excludes unprocessed agricultural products and coal and steel products, which fall under separate arrangements. Machined parts are industrial products. Check the tariff code of any raw material you buy separately, because coal and steel products are excluded (see HS codes for machined parts). The legal background is in the EU–Türkiye customs union and machined parts.
Common transit is available. Türkiye has been a party to the Common Transit Convention since 1 December 2012, so a forwarder can move a consignment under a transit procedure to a customs office of destination.
Which documents does customs clearance need?
Customs asks for different papers depending on the goods, but the set below covers a normal road consignment of machined parts.
Table 1. Documents for importing industrial goods from Türkiye into Germany
| Document | Issued by | Purpose |
|---|---|---|
| Commercial invoice | Supplier | Price, Incoterm and description; basis of the customs value |
| A.TR movement certificate | Turkish customs authorities | Proves free-circulation status; gives 0% duty; presented within four months of issue |
| Transport document (CMR for road freight) | Carrier | Shows the route and consignor; can serve as proof of direct transport |
| Entry summary declaration (ENS) | Carrier | Lodged before arrival, usually at the first EU customs office of entry |
| EORI number | German customs (Zoll) | Identifies the importer or declarant in every customs declaration |
| Import customs declaration | Importer or representative, via ATLAS | Releases the goods for free circulation; fixes duty and import VAT |
| Import duty notice (Einfuhrabgabenbescheid) | German customs | Proof for the input tax deduction |
Source: European Commission, Access2Markets import guide; Decision No 1/2006, Articles 6 and 8 (WuP online, Zoll); Zoll, EORI-Nummer, Zollanmeldung and Vorsteuerabzug.
Quality documents such as an EN 10204 3.1 certificate belong to the order, not to customs. See the A.TR certificate for how the certificate is requested and read.
What is the A.TR certificate, and what happens without one?
The A.TR is the proof of customs status for goods moving between Türkiye and the EU. The Commission describes goods that are wholly produced or in free circulation in the customs union as free to circulate anywhere in it, provided the proof of customs status, the A.TR, accompanies them.
Three conditions matter in practice:
- Direct transport. Article 6 of Decision No 1/2006 allows the A.TR only for goods carried directly between the two parts of the customs union. A single consignment may cross third countries if it stays under customs supervision there, shown by a continuous transport document or a certificate from the third country's customs. Tell the forwarder the route before loading.
- Four months. The certificate must be presented to the importing state's customs within four months of issue (Article 8).
- Electronic form. Since 8 July 2024 EU Member States accept A.TR certificates issued electronically by the Turkish authorities with a QR code and no wet-ink signature. German customs requires the QR code and a link to the authenticity check. Decision No 1/2025 of the EU–Türkiye Customs Cooperation Committee of 24 April 2025 covers the use of such certificates.
Without a recognised A.TR the goods do not receive the preferential treatment. Where preference was denied after 1 May 2024 because an electronic certificate was not accepted, Zoll states that a refund can be applied for under Article 117 of the Union Customs Code at the competent Hauptzollamt within three years of notification of the customs debt.
How is import VAT calculated, and can you reclaim it?
The rate is 19% of the tax base (§ 12 Abs. 1 UStG). The reduced rate of 7% applies to goods listed in Anlage 2 of the Act, which does not include machined metal parts.
The base is the customs value (§ 11 Abs. 1 UStG). Add duties due on import, and add transport costs up to the first destination in the EU (§ 11 Abs. 3 UStG). The two transport rules differ. For the customs value, Zoll counts transport costs up to the place where the goods enter the Union and leaves out costs incurred in the Union after that point. For import VAT, the freight to the German plant is added back.
Table 2. Import VAT on a sample consignment, EUR (illustrative figures)
| Item | With A.TR (0% duty) | Without A.TR (2% duty assumed) |
|---|---|---|
| Goods price, FCA Bursa | 10,000.00 | 10,000.00 |
| Freight Bursa to EU entry point | 300.00 | 300.00 |
| Customs value | 10,300.00 | 10,300.00 |
| Customs duty | 0.00 | 206.00 |
| Freight EU entry point to plant in Germany | 1,100.00 | 1,100.00 |
| Tax base for import VAT | 11,400.00 | 11,606.00 |
| Import VAT at 19% | 2,166.00 | 2,205.14 |
Source: calculation under § 11 Abs. 1 and 3 and § 12 Abs. 1 UStG; Zoll, Ort des Verbringens. All amounts and the 2% duty rate are invented for the example and are not a tariff rate.
The duty also raises the VAT base, which is why a missing certificate costs more than the duty alone.
Entitlement to deduct is set in § 15 Abs. 1 Satz 1 Nr. 2 UStG. Zoll states that only businesses may deduct, and that the proof is a customs document such as the Einfuhrabgabenbescheid; with ATLAS the proof can be electronic. The VAT is therefore pre-financed: paid at import, recovered afterwards. The finance ministers of the federal states decided on 10 September 2026 to introduce an offsetting model that would avoid pre-financing, planned to be available from 1 January 2030. It is not yet in force, so plan the liquidity today.
Who is the importer, the buyer or the Turkish supplier?
German customs does not restrict the declaration to one person, and the parties can generally be represented directly or indirectly. The Commission advises that an importer normally needs to be established in the EU and must hold an EORI number. In practice the Incoterm decides who files.
Under DAP the buyer must manage and pay for all import clearance formalities. Under DDP the seller is responsible for carrying out and paying all customs formalities, including import, which ICC notes may be difficult for a foreign seller. A Turkish workshop shipping DAP or FCA therefore leaves the German buyer, or its customs broker, as the declarant who pays the VAT and deducts it. Incoterms 2020 for Turkey–EU shipments compares the rules.
German-established businesses must apply for an EORI number to carry out customs activities. Applications are free of charge. Since 1 October 2026 the Zoll-Portal is mandatory for them, and access needs an identification method such as an ELSTER account. The paper form 0870 is accepted only in exceptional cases.
What changed for importers in 2026?
- 1 January 2026: the Carbon Border Adjustment Mechanism applies in its definitive regime. The Commission lists iron and steel and aluminium among the covered sectors and states that importers face authorisation and reporting obligations. Whether a machined part is covered depends on its tariff code, so check it before the first shipment, see CBAM for steel and aluminium parts.
- 24 April 2025: Decision No 1/2025 of the Customs Cooperation Committee on electronically issued A.TR certificates. The Commission had announced acceptance of them from 8 July 2024, pending this decision.
- 1 October 2026: the Zoll-Portal replaces the paper form for EORI applications.
- Pending: the Commission has proposed extending CBAM to downstream goods (COM(2025) 989). It is a proposal, not adopted law.
Status as of 2026-10-30.
How do you avoid delays at clearance?
Settle four points before the first shipment: the EORI number is active, the tariff code on the invoice matches the declaration, the A.TR will be electronic with a QR code and covers the actual route, and the Incoterm names who files.
Frequently asked questions
- Do I pay customs duty on machined parts from Turkey?
- No, if the parts are industrial goods in free circulation and an A.TR movement certificate accompanies them. The European Commission states zero customs duties and zero quotas for goods covered by the EU–Türkiye customs union. Agricultural, coal and steel products are outside it.
- How much import VAT applies to machined parts in Germany?
- 19% of the tax base (§ 12 Abs. 1 UStG). The reduced rate of 7% applies only to goods listed in Anlage 2 of the UStG. The base is the customs value plus duties plus transport costs to the first destination in the EU (§ 11 UStG).
- Can I reclaim import VAT?
- A business can deduct import VAT as input tax for goods imported for its enterprise (§ 15 Abs. 1 Satz 1 Nr. 2 UStG). German customs names the import duty notice (Einfuhrabgabenbescheid) as the usual proof. Private persons and small businesses without VAT charging cannot deduct.
- How long is an A.TR certificate valid?
- It must be presented to the customs authorities of the importing state within four months of the day it was issued (Article 8 of Decision No 1/2006 of the EC–Turkey Customs Cooperation Committee).
- Do I need an EORI number to import from Turkey?
- Yes. The EORI number must appear in customs declarations, and businesses established in Germany are required to apply for one. Since 1 October 2026 the application goes through the Zoll-Portal.
Sources
- European Commission, Access2Markets: EU–Türkiye customs union
- European Commission, Access2Markets: guide for import of goods (EORI, customs declaration, ENS)
- European Commission, DG TAXUD: Türkiye, customs unions and preferential arrangements
- European Commission, DG TAXUD: new A.TR movement certificate rules, 5 July 2024
- Zoll: Anerkennung elektronisch ausgestellter Warenverkehrsbescheinigungen A.TR. (12 June 2024)
- Zoll, WuP online: Länderinformation Türkei (Decision 1/2006, Decision 1/2025)
- Zoll, WuP online: Türkei, Rechtsgrundlagen (Decision 1/2006, Articles 6 and 8)
- Zoll: Bemessungsgrundlage der Einfuhrumsatzsteuer
- Zoll: Vorsteuerabzug bei der Einfuhrumsatzsteuer
- Zoll: Zollwert, Beförderungs- und Versicherungskosten (Ort des Verbringens)
- Zoll: Zollanmeldung (ATLAS, Vertretung)
- Zoll: EORI-Nummer
- Zoll, Fachmeldung 29 June 2026: Zoll-Portal mandatory for EORI forms from 1 October 2026
- § 11 UStG, Bemessungsgrundlage für die Einfuhr (Gesetze im Internet)
- § 12 UStG, Steuersätze (Gesetze im Internet)
- § 15 UStG, Vorsteuerabzug (Gesetze im Internet)
- § 21 UStG, Besondere Vorschriften für die Einfuhrumsatzsteuer (Gesetze im Internet)
- ICC Academy: DAP and DDP, Incoterms 2020 explained
- Republic of Türkiye, Ministry of Trade: Transit procedure and NCTS
- European Commission, DG TAXUD: Carbon Border Adjustment Mechanism
- European Commission, DG TAXUD: CBAM legislation and guidance (Regulation (EU) 2023/956, proposal COM(2025) 989)
- PwC Germany: Finanzministerkonferenz zum Verrechnungsmodell bei der Einfuhrumsatzsteuer (17 September 2026)
Questions on a drawing? sales@ertas.engineering