Additional Import Measures Introduced in Turkey: How Should Existing Supply Contracts Be Managed? (2026 Updated Guide)

New Turkish import measures can increase customs costs after an international supply contract is signed. Learn how foreign suppliers and Turkish importers should manage price, duty allocation, hardship, termination and goods already in transit.

New import measures introduced in Turkey can fundamentally change the economics of an international supply contract that was negotiated months earlier. Additional customs duties, safeguard measures, trade-remedy duties, origin-based measures, licensing requirements or other import restrictions may increase the landed cost of goods after the purchase price has already been fixed. The immediate legal question is not simply whether the new measure applies. The parties must determine who contractually bears the new cost, whether the price can be adjusted, whether performance has become excessively burdensome, whether termination rights exist and how goods already manufactured or in transit should be handled.

First Determine Exactly What Changed

The Turkish importer should identify the legal nature of the new import measure before discussing contractual consequences with the foreign supplier. Different measures can have different effective dates, product scopes, origin requirements and customs consequences.

The analysis should identify the affected tariff classification, product description, country of origin, effective date and rate or restriction applicable to the goods.

Confirm Whether the Product Is Actually Covered

A new import measure should not automatically be applied merely because a product appears commercially similar to covered goods. Compare the legal product description with the imported product’s objective technical characteristics and tariff classification.

Where necessary, obtain technical specifications from the foreign manufacturer.

Verify the Tariff Classification

A classification error can produce a false impression that a new duty applies. Review the tariff heading, subheading and relevant product characteristics before renegotiating the commercial contract.

For high-value recurring imports, classification should be treated as a legal and technical issue rather than simply accepting a supplier’s tariff code.

Country of Origin May Be Critical

Some import measures depend on origin. The country from which goods are shipped or invoiced is not necessarily their country of origin.

If production occurs in several countries, review the manufacturing process and preserve evidence supporting the declared origin.

Determine the Effective Date

The effective date can determine whether goods already ordered, produced, shipped or presented to Customs are affected.

Do not assume that signing the supply agreement before the new measure automatically protects the transaction.

Existing Contracts Do Not Automatically Override Customs Law

A private agreement between a Turkish buyer and foreign seller cannot prevent Turkish Customs from applying a legally effective import measure.

The contract instead determines which party ultimately bears the economic consequences between buyer and seller.

Review the Duty and Tax Clause

The first contractual question is whether the agreement expressly allocates customs duties, anti-dumping duties, safeguard measures, additional import duties or other government charges.

Broad language such as “all taxes” should be interpreted carefully in the context of the complete agreement.

Incoterms Are Important but May Not Answer Everything

The agreed delivery term can significantly affect responsibility for import formalities and costs. However, the parties should not assume that an Incoterm automatically resolves every dispute involving a newly introduced trade-remedy or extraordinary import measure.

The complete contract must be reviewed.

Check Whether the Price Is Fixed

Many long-term contracts contain a fixed unit price. Determine whether the price is genuinely unconditional or subject to adjustment for changes in taxes, customs duties, raw materials, exchange rates or legislation.

Review Change-in-Law Clauses

A properly drafted change-in-law provision may specifically allocate the consequences of new government measures introduced after contract execution.

Examine the definition of a change in law, financial threshold, notice requirements, renegotiation procedure and available remedies.

Does the Contract Contain a Customs Adjustment Clause?

International supply agreements involving tariff-sensitive products may specifically provide for price adjustments where customs duties change.

If such a clause exists, apply its formula precisely rather than attempting to renegotiate the entire agreement.

Hardship May Need to Be Considered

Where the governing law permits it, an unforeseen regulatory change that fundamentally alters the economic balance of the contract may raise hardship or adaptation questions.

However, an increase in import costs does not automatically give either party a right to rewrite the contract.

Commercial Difficulty Is Not Automatically Impossibility

A transaction becoming less profitable—or even significantly more expensive—is different from performance becoming legally impossible.

The distinction can be crucial when evaluating termination or non-performance.

Force Majeure Should Be Analyzed Carefully

Do not automatically characterize every new customs duty as force majeure.

Force-majeure treatment depends on the contract wording, governing law and actual effect of the measure. A new duty that merely makes performance more expensive may be treated differently from an import prohibition that legally prevents performance.

Import Prohibition Creates a Different Problem

If the new measure prohibits importation rather than merely increasing cost, performance may need to be analyzed under different legal principles.

The parties should determine whether alternative lawful performance remains possible.

Review the Governing Law

The contract’s governing-law clause can materially affect interpretation of hardship, force majeure, price adjustment, termination and damages.

A Turkish importer and foreign supplier should not assume that Turkish contract-law principles automatically govern merely because the goods enter Turkey.

Review the Dispute Resolution Clause

Determine whether disputes must be resolved before Turkish courts, foreign courts or arbitration.

This becomes particularly important if one party refuses to perform after the new measure is introduced.

Goods Already Manufactured Require Immediate Attention

If the foreign manufacturer has completed production but the goods have not yet been shipped, determine whether the buyer remains obligated to take delivery at the original price.

At the same time, assess whether delaying shipment could reduce or increase customs exposure.

Goods Already in Transit Need Separate Analysis

Identify the shipment date, arrival date, customs status and effective date of the new measure.

Goods in transit should not automatically be assumed to receive transitional protection. The applicable customs legislation and specific measure should be checked.

Do Not Delay Customs Clearance Without Calculating the Cost

Waiting for a regulatory change or contractual negotiation can generate storage, demurrage and detention charges.

The potential benefit of delay should be compared with the accumulating logistics cost.

Who Bears Additional Customs Duty?

The answer depends on the contract, delivery terms, governing law and circumstances.

As far as Customs is concerned, the legally liable party may be required to satisfy the customs obligation. Contractually, however, that party may potentially have a claim against the counterparty if the agreement allocates the economic burden differently.

Public-Law Liability and Contractual Liability Are Different

This distinction is essential.

The fact that Turkish Customs collects an amount from the importer does not necessarily determine which contracting party ultimately bears that cost under the supply agreement.

Can the Foreign Supplier Increase the Price?

Not automatically. The supplier should identify a contractual or applicable legal basis before unilaterally increasing the agreed price.

A new import measure does not by itself rewrite a fixed-price contract.

Can the Turkish Buyer Refuse Delivery?

Again, not automatically. Refusal may expose the buyer to breach-of-contract claims if no contractual or legal termination right exists.

The financial impact of the import measure should therefore be evaluated before rejecting the shipment.

Renegotiation May Be the Commercially Best Solution

Even where neither party has a clear unilateral legal right, renegotiation can prevent a larger dispute.

Possible solutions include temporary cost sharing, revised prices, reduced quantities, delayed shipments or restructuring future orders.

Document Every Temporary Arrangement

If the parties agree to share additional duty for several shipments, record the agreement in writing.

Otherwise, temporary commercial cooperation may later be characterized as a permanent contractual amendment.

Reservation of Rights Can Be Important

A party paying disputed additional costs to avoid supply disruption should consider whether an appropriate reservation of contractual rights is necessary.

The objective is to prevent operational necessity from unintentionally resolving the legal dispute.

Avoid Artificial Origin Changes

The parties should not respond to a new origin-based measure by simply routing goods through another country or changing labels.

Transshipment does not automatically change origin, and artificial restructuring can create customs and anti-circumvention risks.

Genuine Manufacturing Changes Require Careful Planning

A manufacturer may legitimately relocate production or change sourcing. However, the new origin should be determined according to the applicable origin rules and genuine manufacturing facts.

Document the production change comprehensively.

Do Not Manipulate Tariff Classification

Changing the declared tariff code merely because another heading is subject to a lower duty can create serious customs exposure.

If classification is genuinely uncertain, obtain a defensible technical and legal analysis.

Review Alternative Products

The supplier may be able to provide a technically different product outside the scope of the new measure.

Any substitution should be genuine, commercially acceptable and correctly classified rather than designed merely to disguise the covered product.

Review Alternative Manufacturing Locations

Where a multinational manufacturer has several genuine production facilities, future supply may potentially be reorganized.

Origin, capacity, contractual specifications and regulatory compliance should all be reviewed before switching factories.

Existing Purchase Orders Should Be Separated

A framework agreement may contain dozens of individual purchase orders at different stages.

Create a matrix showing orders not yet accepted, accepted orders, goods in production, completed goods, goods shipped and goods already presented to Customs.

The legal options may differ for each category.

Review Cancellation Rights

Some agreements permit cancellation before production or shipment, while others impose cancellation charges.

Determine whether the new import measure activates any contractual cancellation mechanism.

Minimum Purchase Commitments Can Create Additional Exposure

If the Turkish buyer committed to purchase a minimum annual quantity, reduced imports may result in a separate contractual claim.

Review take-or-pay, exclusivity and minimum-volume clauses.

Exclusivity Agreements Should Be Reconsidered

A Turkish distributor may be contractually required to purchase exclusively from a foreign manufacturer even though the new measure makes those products commercially uncompetitive.

The parties should evaluate whether adaptation or renegotiation is necessary.

Distribution Agreements May Also Be Affected

Import measures can affect more than individual purchase contracts. Exclusive distribution, dealership and long-term supply relationships may need broader restructuring.

Bank Guarantees and Letters of Credit Need Attention

If payment is secured through a letter of credit or bank guarantee, contractual disputes concerning new duties may not automatically stop payment under the financial instrument.

Review documentary conditions separately from the underlying supply dispute.

Advance Payments Create Additional Risk

Where the Turkish buyer has already paid a substantial deposit, determine whether the agreement permits refund if the transaction becomes commercially impossible or is terminated.

Do not assume that cancellation automatically requires repayment.

Foreign Currency Exposure Can Compound the Problem

A new import duty combined with exchange-rate movements can dramatically increase landed cost.

Contractual analysis should separate customs-measure risk from currency risk.

Review Insurance Coverage

Ordinary cargo insurance generally addresses insured physical risks rather than simply making an import commercially unattractive because of a new duty.

Nevertheless, relevant policies should be reviewed where the regulatory event is connected with detention, deterioration or another insured loss.

Preserve Evidence of Commercial Impact

Maintain customs calculations, purchase orders, invoices, customer contracts, margin analyses, cancellation notices and storage costs.

These records may become important during renegotiation or litigation.

Notify the Counterparty Promptly

If the contract contains notice requirements for changes in law, hardship, force majeure or price adjustment, comply with them carefully.

A valid substantive argument can be weakened by failure to satisfy contractual notice procedures.

Do Not Send an Informal Message Only

For significant transactions, a formal contractual notice should identify the new measure, affected products, financial impact, relevant contract provisions and requested solution.

Preserve proof of delivery.

Review Customer Contracts in Turkey

A Turkish importer may also have committed to resell the goods at a fixed price.

Determine whether downstream contracts allow price adjustments or cancellation if import costs increase.

Supply-Chain Losses Can Spread Quickly

A single new import measure can affect the manufacturer, importer, distributor and final industrial customer simultaneously.

Contract analysis should therefore extend across the commercial chain.

Can the New Import Measure Itself Be Challenged?

Potentially, depending on the nature of the measure, affected party and legal basis. However, challenging a public-law measure and managing the private supply contract are separate legal strategies.

The parties should not suspend contractual planning while assuming that the government measure will eventually disappear.

Customs Application Can Also Be Disputed

Even where the measure itself is valid, Customs may apply it incorrectly to a particular product, origin or declaration.

Product scope, classification, origin and effective-date disputes should therefore be examined independently.

Review Historical Imports

A new measure can cause Customs and companies to review previous classification and origin practices.

Identify whether historical declarations contain issues that could create additional exposure.

Update Future Contract Templates

New international supply agreements should address customs and trade-remedy risk expressly.

Clauses can cover anti-dumping duties, safeguard measures, additional customs duties, origin-based measures, regulatory changes, price adjustments, cooperation obligations and termination thresholds.

Consider a Duty-Sharing Formula

For long-term relationships, the parties may agree that future increases above a defined threshold are shared according to a predetermined formula.

This can reduce disputes when trade policy changes unexpectedly.

Include Information Cooperation Obligations

Foreign suppliers should be required to provide accurate origin, classification and manufacturing information necessary for Turkish customs compliance.

The contract should address consequences of inaccurate information.

Immediate Contract Management Strategy

When Turkey introduces an additional import measure affecting an existing supply agreement, the parties should immediately identify the measure and effective date, verify product scope and origin, calculate the new landed cost, review Incoterms and duty-allocation clauses, analyze change-in-law, hardship and force-majeure provisions, separate purchase orders according to their performance stage, examine goods already in transit, send any required contractual notices, consider temporary cost-sharing arrangements and preserve rights concerning customs challenges and contractual claims.

Frequently Asked Questions

Does a new Turkish import duty automatically allow the supplier to increase the contract price?

No. The supplier should identify a contractual or applicable legal basis for a price adjustment.

Can the Turkish importer simply cancel the order?

Not necessarily. Cancellation rights depend on the contract, governing law and circumstances.

Does signing the contract before the new duty protect the shipment?

Not automatically. The effective date and customs rules governing the particular measure must be examined.

Are goods already in transit exempt?

Not necessarily. Transitional treatment depends on the specific measure and relevant customs rules.

Is a new import duty force majeure?

Not automatically. The contractual wording, governing law and effect of the measure must be analyzed.

Can hardship rules apply?

Potentially, where the applicable law recognizes such relief and the regulatory change fundamentally alters the contractual balance. Increased cost alone does not automatically establish a right to adaptation.

Does the importer always bear the duty because Customs collects it from the importer?

Not necessarily from a contractual perspective. Public-law liability toward Customs and economic responsibility between buyer and seller are separate issues.

Can the manufacturer move production to another country?

Potentially, where the restructuring is genuine. The origin of future goods must be determined from the actual manufacturing process.

Can the parties share the new duty?

Yes, they can commercially agree to share the additional cost. The arrangement should be documented clearly.

What should companies do first?

Identify exactly which goods are affected and then review the contract before changing prices, cancelling shipments or refusing delivery. Customs liability, contractual cost allocation and the commercial solution should be analyzed as three separate but coordinated issues.

Client-Focused Legal Support for Import Measures and International Supply Contracts

New Turkish import measures can create disputes involving additional duties, safeguard measures, anti-dumping exposure, product scope, origin, goods in transit, fixed-price contracts, hardship, price adjustments and termination rights. Fırat Fesih Kaya Law Office assists foreign manufacturers, international exporters and Turkish importers in managing the customs and contractual consequences of newly introduced import measures. Lawyer Fırat Fesih Kaya provides legal assistance in reviewing customs exposure, interpreting international supply agreements, preparing contractual notices, negotiating price and duty allocation, challenging incorrect customs treatment and handling disputes arising from regulatory changes affecting cross-border trade.

Phone: +90 312 434 22 22
Mobile: +90 532 769 22 22
Email: info@firatfesihkaya.av.tr
Address: Mevlana Boulevard No:221, Yıldırım Tower, Office No:148, 06520 Balgat, Çankaya, Ankara, Turkey