Buying Commissions and Selling Commissions in Turkish Customs Valuation: Key Differences — 2026 Current Guide

Are buying and selling commissions included in Turkish customs value? Learn the key differences, exclusion conditions, required documents, audit risks and appeal options in 2026.

Commission payments are common in international trade, but Turkish Customs treats buying commissions and selling commissions differently. A genuine buying commission may generally be excluded from customs value when it is separately identified and paid to a buyer’s agent. Selling commissions and brokerage fees are usually examined as potential additions to the price actually paid or payable.

The contract label is not decisive. Customs may examine the real role of the intermediary, who instructed the agent, who paid the commission and whether the payment benefited the seller or the buyer.

The Turkish Ministry of Trade explains commissions and customs-value additions in its official customs valuation guidance.

What Is a Buying Commission?

A buying commission is generally a fee paid by the buyer to an agent who acts on the buyer’s behalf in connection with purchasing imported goods.

A genuine buying agent may:

• Search for suppliers;
• Negotiate price;
• Arrange orders;
• Inspect goods;
• Coordinate shipment;
• Consolidate cargo;
• Arrange payment;
• Communicate with the seller;
• Provide purchasing advice.

The agent should be acting for the buyer rather than representing the seller.

What Is a Selling Commission?

A selling commission is generally paid for services performed on behalf of the seller or in connection with selling goods for export.

It may include:

• Sales-agent commissions;
• Seller’s representative fees;
• Brokerage fees;
• Commissionaire payments;
• Marketing commissions linked to the sale;
• Fees paid to obtain customers;
• Payments to an intermediary who represents the seller.

Selling commissions and brokerage fees incurred by the buyer and not already included in the invoice price may generally be added to customs value.

The Main Difference

The principal distinction is the party represented by the agent.

Commission type	Main role	General customs treatment
Buying commission	Agent acts for the buyer	May be excluded if separately identified and genuine
Selling commission	Agent acts for the seller or facilitates the seller’s sale	May be included if paid by the buyer and not already included
Brokerage	Intermediary brings buyer and seller together	Often included, subject to the facts
Domestic sales commission	Relates only to post-import resale	May be excluded if separately identified and unrelated to import sale

The actual contractual and commercial relationship is more important than the name used on the invoice.

When Can a Buying Commission Be Excluded?

A buying commission is more likely to be excluded where:

• The agent is appointed by the buyer;
• The agent owes contractual duties to the buyer;
• The buyer pays the fee;
• The fee is separately identified;
• The agent does not represent the seller;
• The agent does not receive hidden compensation from the seller;
• The fee is not a condition of sale;
• The agent’s activities benefit the buyer’s purchasing process;
• The amount is supported by objective records.

A buying-agent agreement should clearly describe the services and responsibilities.

When Can Customs Recharacterise a Buying Commission?

Customs may treat a claimed buying commission as a dutiable selling commission where:

• The agent is appointed or controlled by the seller;
• The seller pays or reimburses the agent;
• The agent’s fee is included in the supplier’s price;
• The agent negotiates on behalf of the seller;
• The agent receives a percentage of the seller’s sales;
• The buyer cannot purchase without using the agent;
• The agent performs marketing or sales services;
• The agreement was prepared only after the investigation began;
• The parties are related;
• The agent has no genuine purchasing function.

A company should not rely solely on the phrase “buying commission” in an invoice.

Evidence for a Buying Commission

The importer should maintain:

• Buying-agent agreement;
• Appointment letter;
• Scope of services;
• Commission invoice;
• Payment records;
• Bank statements;
• Purchase orders;
• Negotiation correspondence;
• Supplier communications;
• Inspection reports;
• Freight coordination records;
• Agent activity reports;
• Evidence that the seller did not pay the agent;
• Evidence that the fee was separately recorded.

The file should show that the agent acted for the buyer throughout the transaction.

Selling Commissions and Brokerage Fees

A selling commission may be included in customs value where:

• The buyer incurred the cost;
• The fee relates to the sale for export to Turkey;
• The intermediary acts for the seller or facilitates the seller’s sale;
• The amount is not already included in the invoice;
• The amount can be determined objectively.

Examples include:

• A commission paid by the Turkish importer to the exporter’s sales agent;
• A broker fee calculated as a percentage of the invoice;
• A fee paid to an intermediary that introduced the buyer;
• A commission charged by a seller-controlled trading company;
• A marketing fee required to purchase the goods.

If the seller already included the commission in the invoice price, Customs should not add it again.

Broker and Commissionaire Arrangements

A broker may act for both parties or may have a mixed role. The importer should determine:

• Who appointed the broker;
• Who pays the broker;
• Whether the broker negotiates price;
• Whether the broker guarantees the transaction;
• Whether the broker receives seller instructions;
• Whether the fee is a percentage of the sale;
• Whether the broker provides post-import services.

A commissionaire may buy or sell goods in its own name while acting for another company. The legal and economic structure should be analysed carefully, particularly where group companies are involved.

Related-Party Commissions

Commissions paid to a parent, affiliate or group logistics company may attract additional scrutiny.

Customs may examine:

• Group structure;
• Agency agreement;
• Functional analysis;
• Payment flows;
• Transfer-pricing policy;
• Sales and purchasing responsibilities;
• Profit allocation;
• Customer ownership;
• Marketing duties;
• Related-party invoices.

Related-party status does not automatically make a fee dutiable or non-dutiable. The importer must prove the agent’s actual function.

Commission and Customs Value Additions

Even if the commission is correctly classified, Customs may also examine whether other additions were omitted, including:

• Packing costs;
• Container costs;
• Buyer-supplied materials;
• Tools and moulds;
• Engineering and design;
• Royalties and licence fees;
• Resale proceeds;
• Freight and insurance to the Turkish entry point.

The importer should avoid combining commissions with royalties, marketing or logistics services in a single unexplained payment.

Domestic Sales Commissions

A commission relating only to resale after importation may often be excluded if:

• It is separately identified;
• It concerns domestic distribution;
• It is not a condition of the import sale;
• It is paid after importation;
• It does not benefit the foreign seller;
• It is not part of the price actually paid or payable.

The contract and accounting records should separate domestic sales activity from the international purchase.

What If the Commission Is Paid by the Seller?

If the seller pays the commission, the importer should determine whether:

• The commission is already reflected in the invoice;
• The seller reduced the invoice price because of the payment;
• The commission is actually a selling expense;
• The payment indirectly benefits the seller;
• The importer later reimburses the seller.

The economic substance matters more than the direction of the bank transfer.

Customs Valuation Methods

Where the transaction value is accepted, the declared price remains the starting point. If Customs rejects it, alternative methods may include:

1. Identical goods;
2. Similar goods;
3. Deductive value;
4. Computed value;
5. A fallback method.

The importer should request an explanation of why the transaction value was rejected and how the commission was treated in the alternative calculation.

Post-Clearance Commission Audits

Turkish Customs may review commission payments after the goods have been released. The audit may cover:

• Several import declarations;
• Multiple agents;
• Related-party payments;
• Sales and purchasing contracts;
• Bank transfers;
• ERP entries;
• Transfer-pricing reports;
• Domestic resale records.

Under the general framework of Customs Law No. 4458, under-assessed customs duties may generally be notified within three years from the date the customs debt arose, subject to statutory exceptions.

Financial and Penalty Risks

If Customs reclassifies a buying commission as a selling commission, the importer may face:

• Additional customs duty;
• Import VAT on the revised customs base;
• Additional customs duties;
• Interest;
• Administrative customs penalties;
• Reassessment of previous declarations;
• Storage and financing costs.

A genuine classification dispute does not automatically establish fraud. False agency agreements, hidden seller payments or fabricated invoices may create more serious risks.

How Can the Importer Challenge the Assessment?

The importer may argue that:

• The agent acted exclusively for the buyer;
• The fee was separately identified;
• The amount was not a condition of sale;
• The seller did not pay or control the agent;
• The fee concerned domestic activity;
• The commission was already included in the invoice;
• Customs used an incorrect classification;
• The same amount was added twice;
• The duty and penalty calculation is incorrect.

Under Article 242 of Customs Law No. 4458, an objection is generally filed within 15 days from lawful notification of the customs decision.

If the objection is rejected, proceedings may be brought before the competent tax court within the applicable procedural period. An objection or lawsuit does not automatically suspend collection. A separate suspension-of-execution request may be necessary where immediate payment would cause serious and difficult-to-repair harm.

Settlement may be available for certain customs debts and penalties.

2026 Compliance Priorities

In 2026, Turkish Customs increasingly compares:

• Agency agreements;
• Commission invoices;
• Bank payments;
• E-invoices;
• ERP records;
• Supplier contracts;
• Transfer-pricing files;
• Customs declarations;
• Domestic resale data.

International companies should maintain separate accounting codes for buying commissions, selling commissions, brokerage, marketing and post-import distribution.

Practical Checklist

The importer should:

1. Identify who appointed the agent.
2. Confirm who the agent represented.
3. Review the written agency agreement.
4. Check who paid the commission.
5. Verify that the fee is separately identified.
6. Reconcile invoices and bank payments.
7. Separate domestic sales services.
8. Review related-party arrangements.
9. Preserve correspondence and activity reports.
10. Record the customs notification date.
11. File an objection within the legal deadline.
12. Obtain specialist customs advice.

Frequently Asked Questions (FAQ)

1. What is the difference between a buying and selling commission?

A buying commission is paid to an agent acting for the buyer, while a selling commission relates to services performed for or connected with the seller’s sale.

2. Is a buying commission included in customs value?

It may generally be excluded if it is genuine, separately identified and paid to an agent acting for the buyer.

3. Are selling commissions added automatically?

They may be added where the buyer incurs the cost and it relates to the sale for export, unless it is already included in the invoice price.

4. Can a broker represent both parties?

Yes, but Customs may examine the broker’s actual role, payment structure and contractual duties.

5. Does the invoice label determine treatment?

No. Customs may recharacterise the payment based on the economic substance of the transaction.

6. Can a commission paid to a related company be excluded?

Possibly. The importer must prove the related company genuinely acted as the buyer’s agent.

7. Can a domestic resale commission be excluded?

Often, if it is separately identified and unrelated to the sale for export to Turkey.

8. What documents prove a buying commission?

An agency agreement, activity reports, separate invoice, bank records, correspondence and proof that the seller did not control or pay the agent are important.

9. Can Customs reassess commissions after clearance?

Yes. Post-clearance audits may result in additional duty, VAT, interest and penalties.

10. What is the objection deadline against a commission assessment?

An objection is generally filed within 15 days from lawful notification under Article 242 of Customs Law No. 4458.

This article is intended for general informational purposes only. To avoid any loss of rights, we recommend consulting your lawyer regarding your specific circumstances.

Legal Support for Commission and Customs Valuation Disputes

Fırat Fesih Kaya Law Office advises international companies, foreign suppliers, Turkish importers, purchasing agents, distributors and brokers on commission treatment in customs valuation.

Lawyer Fırat Fesih Kaya can assist with agency agreements, buying and selling commission analysis, related-party payments, customs audits, additional-duty assessments, administrative objections and tax-court proceedings.

For urgent legal support:

Mobile / WhatsApp: +90 532 769 22 22
Office: +90 312 434 22 22
Email: info@firatfesihkaya.av.tr
Address: Mevlana Boulevard No: 221, Yıldırım Tower, Balgat, Çankaya / Ankara, Turkey