Can foreign companies avoid Turkish anti-dumping duties by changing origin, exporters, tariff codes or production locations? Learn how Turkey investigates circumvention, third-country routing, minor processing, exporter-specific rates and the legal risks for foreign manufacturers and importers in 2026.

Foreign manufacturers subject to an anti-dumping measure in Turkey may be tempted to restructure their supply chain after the duty is imposed. Production may be moved to another country, goods may be shipped through a third-country distributor, components may be exported for assembly elsewhere, a new trading company may become the invoice issuer, or the product may begin entering Turkey under a different tariff classification. Some restructurings are commercially legitimate. Others can create a serious circumvention of anti-dumping measures problem. Turkish trade-remedy legislation allows authorities to investigate practices that reduce or eliminate the remedial effect of an existing anti-dumping or countervailing measure. The Ministry of Trade expressly identifies practices such as misrepresentation of origin or tariff position as possible methods through which existing measures can be rendered ineffective. Where circumvention is established, the existing measure may be extended to relevant countries or goods. (https://ticaret.gov.tr)

For foreign companies, the crucial distinction is therefore between a genuine commercial restructuring with sufficient economic justification and an arrangement whose real purpose is avoiding an existing trade-remedy measure without adequate legitimate or economic reason. That distinction can affect manufacturers, exporters, trading companies, related entities and Turkish importers throughout the supply chain.

What Is Anti-Dumping Circumvention in Turkey?

Circumvention broadly concerns practices that undermine an anti-dumping or countervailing measure without removing the underlying commercial activity that caused the measure to be imposed.

Turkish legislation focuses on changes in the pattern of trade resulting from a practice, process or operation for which there is insufficient due cause or economic justification other than avoiding the anti-dumping or countervailing duty, together with evidence that the remedial effect of the existing measure is being reduced or eliminated. (https://ticaret.gov.tr)

This means the authorities can look beyond invoices and formal corporate structures.

They can examine what actually changed after the anti-dumping measure was imposed and why.

Why Are Circumvention Investigations Important?

A company may believe that an anti-dumping measure applies only to exports directly originating from one named country.

That assumption can be dangerous.

Turkish rules allow an existing measure, following the relevant investigation, to be extended to similar goods or parts from the country subject to the measure and to imports from third countries where circumvention is established. (https://ticaret.gov.tr)

Therefore, changing the route of a shipment does not necessarily eliminate anti-dumping exposure.

Example: Goods Routed Through a Third Country

Suppose Turkey imposes a substantial anti-dumping duty on Product X originating in Country A.

Before the measure:

Country A → Turkey

After the measure:

Country A → Country B → Turkey

If the product is simply transported, repacked or invoiced through Country B without a genuine change capable of supporting the claimed origin and commercial structure, Turkish authorities may investigate the arrangement.

Transshipment Is a Major Risk Area

A foreign exporter should not assume that changing the country of shipment changes the origin of the goods.

Country of shipment, country of export and customs origin are distinct concepts.

Example

Goods are manufactured entirely in China.

They are transported to Malaysia.

A Malaysian trading company issues a new commercial invoice.

The goods are then shipped to Turkey.

The existence of a Malaysian invoice does not by itself establish Malaysian origin.

Certificates of Origin Must Reflect Reality

A certificate of origin can be important evidence, but companies should ensure that origin documents accurately correspond with the actual manufacturing process.

Incorrect origin documentation can create risks extending beyond an ordinary anti-dumping dispute.

Genuine Manufacturing in a Third Country Is Different

Not every change in production constitutes circumvention.

A company may have legitimate reasons to establish a new manufacturing facility in Vietnam, Malaysia, Thailand, India, Egypt or another country.

The key issue is the economic and manufacturing reality of the new operation.

Authorities May Ask What Actually Happens at the New Factory

Relevant questions can include:

What raw materials enter the factory?

What components are imported?

What production processes occur?

How many employees work there?

What machinery is installed?

How much value is created locally?

How long does production take?

Who owns the facility?

Who controls production?

Where are the finished goods sold?

A Warehouse Is Not a Factory

Moving goods through a warehouse in another country normally does not turn them into products originating in that country.

Repackaging Can Be Insufficient

Activities limited to packaging, labeling or similarly minor operations should not automatically be assumed to create a new customs origin or eliminate an existing trade-remedy risk.

Minor Assembly Can Also Attract Scrutiny

A company may export almost-complete products to a third country and perform limited assembly there.

If the restructuring appears to have no sufficient economic justification other than avoiding the existing measure, it may attract circumvention scrutiny.

Components Can Be Relevant

Turkish legislation allows measures, where circumvention is established under the applicable framework, to be extended to similar goods or parts and to third-country imports. (https://ticaret.gov.tr)

This means breaking a finished product into components is not automatically a safe solution.

Example: Knock-Down Kits

Before anti-dumping duty:

Finished Product → Turkey

After anti-dumping duty:

90% complete components → Third Country → minimal assembly → Turkey

The company should expect questions concerning whether the new production structure is commercially genuine.

Economic Justification Matters

A major concept in circumvention analysis is whether there is a sufficient legitimate reason or economic justification for the changed practice beyond avoiding the existing duty. (https://ticaret.gov.tr)

This is highly important for foreign companies restructuring production.

Legitimate Reasons May Exist

A manufacturer may relocate production because of:

capacity constraints;

labor costs;

access to raw materials;

transport costs;

energy costs;

customer proximity;

political risk;

supply-chain diversification;

or genuine long-term investment strategy.

The existence of legitimate commercial reasons should be documented contemporaneously.

Timing Can Attract Attention

Suppose an anti-dumping measure is imposed in January.

In February, the exporter establishes a company in another country.

In March, imports from the original country fall dramatically.

In April, virtually identical products begin arriving in Turkey through the newly established company.

The timing can naturally attract scrutiny.

Timing Alone Does Not Prove Circumvention

A legitimate commercial project may coincide with the introduction of an anti-dumping measure.

The company should therefore preserve evidence showing when and why the investment decision was made.

Board Decisions Can Be Important

Board minutes and investment approvals may demonstrate that relocation had been planned long before the trade-remedy measure.

Factory Investment Records

Preserve:

land or lease agreements;

machinery purchases;

employment records;

utility consumption;

production licenses;

raw-material purchases;

factory photographs;

and production records.

These documents can establish genuine manufacturing substance.

Changing the Exporter Can Create Another Risk

Suppose a foreign producer is subject to a high anti-dumping rate.

After the measure is imposed, exports to Turkey are invoiced through another company.

The physical goods, however, continue to be produced by the same manufacturer.

Changing the invoice issuer does not necessarily change the treatment applicable to the goods.

Producer and Exporter Identity Must Be Accurate

This has become even more important under Turkey’s producer/exporter documentation framework.

In 2025, the Ministry revised the relevant documentation system and expressly stated that it may examine and audit information, declarations and supporting documents concerning producer/exporter status during or after importation in order to prevent abuse and make circumvention more difficult. (İthalat)

Exporter-Specific Rates Create Particular Risks

Some anti-dumping measures apply different rates or amounts depending on the producer or exporter.

A company subject to a high rate may be tempted to invoice goods through another exporter benefiting from a lower rate.

This can create serious problems if the documentation does not correspond with the actual producer/exporter structure.

The Highest Applicable Rate Can Become Relevant

Under the Turkish framework, where anti-dumping or countervailing duties have been individually determined for producers/exporters in the country concerned, duties applicable to particular firms may, in a circumvention context, be increased subject to the statutory ceiling linked to the highest rate or amount applicable to that country. (https://ticaret.gov.tr)

The financial consequences can therefore be substantial.

Tariff Classification Manipulation Is Another Major Risk

The Ministry expressly identifies misrepresentation of tariff position as one way an existing trade-remedy measure may be rendered ineffective. (https://ticaret.gov.tr)

Companies should therefore be extremely careful when changing GTIP classifications after an anti-dumping measure is imposed.

A Legitimate Classification Change Is Possible

A previous classification may genuinely have been incorrect.

A new product may also have materially different technical characteristics.

But the classification must be supported by objective characteristics and customs-classification rules.

Dangerous Scenario

Before the anti-dumping measure:

GTIP A

After the measure:

Same product + same specifications + same factory + GTIP B

This pattern may attract scrutiny.

Product Modifications Can Be Legitimate

A manufacturer may genuinely redesign its product.

The modified product may fall outside the technical scope of an anti-dumping measure.

But the change should be real.

Cosmetic Changes Are Risky

Changing packaging, model numbers, product names or insignificant specifications should not be assumed to remove the product from the scope of a trade-remedy measure.

Preserve Engineering Evidence

Where the company relies on a product modification, retain:

engineering drawings;

technical specifications;

R&D records;

testing reports;

production changes;

bill-of-material changes;

and commercial reasons for redesign.

Related Companies Require Particular Attention

Circumvention structures frequently involve affiliated entities.

For example:

Chinese Manufacturer A

↓

Related Malaysian Company B

↓

Turkish Importer C

Authorities may examine the economic relationship between the companies and the actual role performed by Company B.

Does the Intermediate Company Have Substance?

Relevant questions may include whether the company has employees, premises, inventory, independent customers, genuine business risks and actual operational responsibilities.

Paper Companies Create High Risk

A company established solely to issue invoices can be difficult to defend where all production, negotiation and logistics continue to be controlled by the original manufacturer.

Third-Party Traders Can Also Create Risk

The intermediary does not need to be related.

If an independent trader participates in a structure designed principally to avoid the measure, the commercial arrangement can still require scrutiny.

Pricing Patterns Can Reveal Circumvention

Authorities may examine whether trade flows changed after the measure.

For example:

imports from the subject country collapse;

imports from a third country increase sharply;

products remain technically identical;

and Turkish market prices barely change.

Such patterns may contribute to an investigation.

Turkey Can Open an Investigation Upon Complaint

Under Article 38 of the Regulation, domestic producers alleging circumvention can submit a written application supported by evidence to the Directorate General.

An investigation may also be opened ex officio upon the Directorate General’s proposal. (https://ticaret.gov.tr)

Foreign companies should therefore not assume that no investigation can occur unless a Turkish competitor files a complaint.

What Happens After an Investigation Is Opened?

The Ministry can examine the changed trade pattern, relevant companies, origin, products, transactions and economic justification for the restructuring.

Foreign producers and exporters may need to provide detailed information.

Cooperation Is Important

Ignoring an investigation can severely weaken the company’s ability to explain its manufacturing structure and commercial reasons.

Prepare the Corporate Structure

Identify:

manufacturer;

component suppliers;

assembler;

exporter;

trader;

IP owner;

related companies;

Turkish importer;

and ultimate parent company.

Prepare the Manufacturing Flow

A clear manufacturing map can be particularly useful:

Raw Materials → Components → Processing → Assembly → Testing → Packaging → Export

For each stage, identify the country and company responsible.

Prepare the Financial Flow

Separately map:

Turkish Importer → Exporter → Manufacturer → Component Suppliers

This can reveal whether the commercial structure corresponds with the claimed production structure.

Customs Origin Evidence Is Critical

Where the defense depends on genuine third-country manufacturing, origin documentation should be supported by underlying production evidence.

Bills of Materials

Bills of materials can demonstrate what percentage and nature of inputs originate from different countries.

Production Orders

These can show that manufacturing genuinely occurred at the claimed factory.

Machinery Records

A company claiming substantial production should be able to show that the factory has equipment capable of performing that production.

Employment Records

A facility allegedly producing millions of units with only two employees will naturally require explanation.

Electricity and Utility Records

Utility consumption can sometimes corroborate genuine manufacturing activity.

Inventory Records

Raw-material receipts and finished-goods movements can demonstrate real factory operations.

Shipping Records

Trace components entering the manufacturing country and finished products leaving it.

Customs Declarations in the Third Country

Where available and relevant, these can help reconstruct the manufacturing and export chain.

Accounting Records

The company’s accounts should correspond with its claimed activities.

A manufacturing company should ordinarily have manufacturing-related costs.

Related-Party Payments

Intercompany payments should be mapped carefully.

Authorities may examine whether the intermediate company retains a genuine commercial margin or simply passes funds to the original producer.

Can Imports Be Secured During the Investigation?

Yes, this is a particularly important commercial risk.

The Turkish framework permits imports of goods under investigation to be made subject to security during a circumvention investigation up to the amount of the measure considered to have been circumvented. (https://ticaret.gov.tr)

This can create immediate cash-flow pressure before the investigation is completed.

Security Can Affect Every New Shipment

A foreign exporter may therefore face declining Turkish orders even before a final circumvention determination.

Turkish importers may be unwilling to finance substantial security amounts.

What Happens to the Security?

Where a measure is ultimately imposed following the investigation, the statutory framework governs the treatment of security corresponding to the difference between the new and existing measures.

If the investigation closes without a measure, the security application ends and the security taken is returned. (https://ticaret.gov.tr)

Circumvention Can Affect Future Market Access

The commercial impact is therefore not limited to one customs declaration.

A finding can change the treatment of future imports from the relevant country or involving the relevant goods.

Measures Can Be Extended

This is one of the most important consequences.

Where circumvention is established, the existing anti-dumping or countervailing measure may be extended under the applicable framework. (https://ticaret.gov.tr)

2026 Enforcement Is Active

Circumvention is not merely a theoretical provision in Turkish legislation.

The Ministry’s published list of 2026 trade-remedy communiqués includes an investigation opened on 7 March 2026 specifically under the category of “Önlemlerin Etkisiz Kılınması”, demonstrating continued use of the anti-circumvention framework. (https://ticaret.gov.tr)

Foreign exporters restructuring supply chains around Turkish trade-defense measures should therefore treat circumvention compliance as a current operational issue.

Can Circumvention Lead to Customs Investigations?

Potentially.

Trade-remedy proceedings and customs enforcement are related but legally distinct.

Where questions involve origin, tariff classification, producer identity or incorrect customs declarations, separate customs-law consequences may arise depending on the facts.

Incorrect Origin Declarations Are Particularly Serious

A genuine legal disagreement concerning origin is one thing.

Knowingly using false documents to conceal the actual origin creates substantially greater legal exposure.

Do Not Manufacture Certificates

Foreign exporters should never attempt to create documentation suggesting manufacturing occurred in a country where it did not.

Do Not Backdate Production Records

Retrospective reconstruction of false factory records can transform a manageable trade-remedy issue into a much more serious dispute.

Do Not Change Product Codes Without Technical Basis

Internal product codes and customs classifications should reflect real product characteristics.

Do Not Use a Shell Exporter

Changing the exporter on the invoice while leaving every commercial and production function unchanged can attract scrutiny, particularly where exporter-specific measures apply.

Can Companies Legally Restructure Their Supply Chains?

Yes.

Anti-dumping legislation does not prohibit companies from making genuine commercial investments or changing production locations.

The problem is not restructuring itself.

The issue is whether the restructuring has sufficient legitimate commercial substance and complies with customs origin, classification and trade-remedy rules.

Conduct a Pre-Restructuring Anti-Circumvention Audit

Before moving production, the company should ask:

Why are we relocating?

What production will occur in the new country?

What investment is being made?

Where will raw materials originate?

What value will be created locally?

Who will employ workers?

Who owns the machinery?

Who assumes commercial risks?

How will customs origin be determined?

How will the structure look if reviewed two years later?

Document the Business Case Before Implementation

This is crucial.

A business plan created before restructuring is generally much stronger evidence than a justification written after an investigation begins.

Board Papers Should Explain Commercial Reasons

If the investment is driven by energy costs, capacity or supply-chain resilience, document those reasons contemporaneously.

Tax Planning Should Not Ignore Customs Law

Multinational groups sometimes restructure for tax purposes without considering customs origin or anti-dumping implications.

Tax, customs and trade-remedy teams should coordinate.

M&A Transactions Can Inherit Circumvention Risk

A company acquiring a foreign manufacturer should examine whether the target has historically used third-country routing or questionable origin structures for Turkish exports.

Due Diligence Should Examine Turkish Trade Remedies

Review:

products exported to Turkey;

existing anti-dumping measures;

origin claims;

producer/exporter certificates;

third-country facilities;

related traders;

and historical customs disputes.

Contractual Protections for Turkish Importers

Turkish buyers sourcing products close to an anti-dumping measure should consider contractual warranties concerning:

actual manufacturer;

origin;

production location;

tariff classification;

producer/exporter identity;

and cooperation in investigations.

Indemnity Clauses Can Be Important

If customs later determines that the supplier provided false origin or production information, the Turkish importer may need contractual recourse.

Foreign Exporters Should Not Give Casual Origin Assurances

Statements such as “this product is now Malaysian origin” should be supported by a proper origin analysis.

First 24 Hours After Receiving a Circumvention Investigation Notice

The company should identify the existing anti-dumping measure, investigated goods, countries concerned, investigation period and procedural deadlines.

All potentially relevant records should be preserved immediately.

First 72 Hours

Map the complete supply chain before and after the anti-dumping measure.

Identify precisely what changed.

Was production moved?

Was only the exporter changed?

Was assembly introduced?

Was the GTIP changed?

Was origin changed?

Was a new trader inserted?

First Week

The company should reconstruct the economic justification for the restructuring, obtain production and origin records, identify related companies, review Turkish import declarations and determine whether its factual position is consistent across customs, accounting and commercial records.

Build a Before-and-After Matrix

A particularly useful internal document is:

Issue | Before Anti-Dumping Measure | After Measure | Reason for Change | Supporting Evidence

Include:

production country;

manufacturer;

exporter;

GTIP;

origin;

components;

production process;

price;

shipping route;

and Turkish importer.

This makes potential weaknesses visible quickly.

Test the Economic Explanation

Management should ask a difficult question:

Would we have implemented this restructuring if the Turkish anti-dumping duty did not exist?

If the answer is clearly yes, preserve the evidence demonstrating why.

If the answer is no, the company should obtain careful legal advice before continuing the structure.

2026 Legal Strategy for Foreign Companies Facing Anti-Circumvention Risk in Turkey

A foreign company facing a Turkish anti-circumvention investigation should first identify the existing anti-dumping measure and reconstruct exactly how its supply chain changed after that measure was introduced. The company should distinguish genuine manufacturing relocation from transshipment, genuine product redesign from cosmetic modification and legitimate exporter changes from invoice-routing arrangements. Where third-country origin is claimed, the company should assemble comprehensive evidence concerning raw materials, manufacturing operations, machinery, employees, utility consumption, production orders, bills of materials and export records. Where the exporter or producer changed, corporate relationships and actual commercial functions should be documented. Where tariff classification changed, technical evidence should establish why the new classification is objectively correct. The company should also prepare contemporaneous evidence demonstrating legitimate economic reasons for restructuring beyond avoidance of the anti-dumping measure. Because imports can potentially be subjected to security during the investigation, the financial impact on Turkish importers should be modeled immediately. The practical strategy is therefore: identify the existing measure → map the old supply chain → map the new supply chain → identify every change after the measure → determine the genuine commercial reason → verify customs origin → document third-country manufacturing → verify GTIP classification → identify the actual producer and exporter → review related-party structures → reconcile production and financial records → preserve contemporaneous investment evidence → respond fully to the investigation → prepare for verification → calculate security and duty exposure → review historical Turkish imports → challenge unsupported circumvention findings through the applicable procedures.

Frequently Asked Questions

1. What is circumvention of an anti-dumping measure in Turkey?

Circumvention can involve a change in trade patterns resulting from practices, processes or operations lacking sufficient due cause or economic justification other than avoiding an existing anti-dumping or countervailing duty, where the remedial effect of that measure is reduced or eliminated. (https://ticaret.gov.tr)

2. Can a foreign company avoid Turkish anti-dumping duty by shipping goods through another country?

Simple transshipment does not automatically change customs origin or eliminate an anti-dumping measure. The actual manufacturing process and applicable origin rules must be examined.

3. Can moving production to another country be considered circumvention?

Potentially, depending on the facts. Genuine manufacturing relocation supported by substantial production operations and legitimate economic reasons is materially different from a structure involving only minimal processing designed to avoid an existing measure.

4. Can changing the exporter avoid an exporter-specific anti-dumping rate?

Not automatically. The actual producer/exporter structure and requirements of the relevant measure must be examined. Turkey has strengthened producer/exporter documentation and verification mechanisms to prevent abuse and make circumvention more difficult. (İthalat)

5. Can changing the GTIP code create circumvention risk?

Yes. The Ministry specifically identifies tariff-position misrepresentation as a possible method of rendering existing measures ineffective. Any classification change should therefore have a genuine technical and legal basis. (https://ticaret.gov.tr)

6. Can anti-dumping duties be extended to third-country imports?

Potentially. Turkish legislation permits extension of measures to relevant third-country imports where circumvention is established through the applicable investigation. (https://ticaret.gov.tr)

7. Can Turkey require security while a circumvention investigation is pending?

Yes. Under the applicable framework, imports of the investigated goods can be made subject to security during the investigation up to the amount of the measure considered to have been circumvented. (https://ticaret.gov.tr)

8. Can Turkish authorities investigate circumvention without a complaint?

Yes. Article 38 of the Regulation provides for investigations following supported applications by domestic producers and also permits an investigation to be opened ex officio upon the Directorate General’s proposal. (https://ticaret.gov.tr)

9. What evidence can prove genuine manufacturing in a third country?

Depending on the case, useful evidence can include factory records, machinery purchases, employee records, raw-material invoices, bills of materials, production orders, utility records, inventory movements, manufacturing licenses and third-country customs documentation.

10. What should a foreign exporter do after receiving a Turkish anti-circumvention investigation notice?

It should immediately preserve documents, compare its supply chain before and after the original anti-dumping measure, identify every change in production, origin, exporter and classification, document the commercial reasons for those changes and prepare detailed manufacturing, corporate and financial evidence before responding.

Legal Support for Anti-Dumping Circumvention Investigations in Turkey

Foreign manufacturers and exporters facing allegations involving third-country routing, origin changes, minor processing, assembly operations, tariff classification changes, related trading companies or exporter-specific anti-dumping rates may face substantial disruption to their Turkish business even before an investigation is completed.

Fırat Fesih Kaya Law Office provides legal assistance to foreign manufacturers, exporters, multinational groups and Turkish importers involved in anti-dumping circumvention and trade-remedy investigations in Turkey.

Fırat Fesih Kaya can assist with supply-chain and origin analysis, third-country manufacturing evidence, tariff-classification disputes, producer/exporter structures, investigation responses, security requirements, historical import reviews and the applicable administrative and judicial proceedings.

Phone: +90 312 434 22 22
Mobile Phone: +90 532 769 22 22
Email: info@firatfesihkaya.av.tr
Address: Mevlana Boulevard No: 221, Yildirim Tower, Balgat, Cankaya / Ankara, Turkey