Turkey introduces an additional customs duty after an international purchase contract is signed. Learn whether the buyer, seller or importer bears the extra cost and how Incoterms, contract clauses and change-in-law provisions affect liability.

An international purchase contract may be signed when the expected import cost is commercially acceptable, only for Turkey to introduce or increase an additional customs duty before the goods are imported.

The transaction can suddenly become substantially more expensive.

This creates an immediate question:

Who must bear the new customs cost—the foreign seller, the Turkish buyer or another party?

There is no universal answer.

The result generally depends on several issues considered together:

• The agreed delivery term;
• Who is the importer of record;
• The wording of the purchase contract;
• Whether the price is fixed;
• Whether the contract contains a tax or customs clause;
• Whether there is a change-in-law clause;
• When the new customs measure became legally applicable;
• Whether hardship, adaptation or termination provisions can be invoked.

The starting point is therefore not simply who signed the contract first, but which party contractually assumed import duties and regulatory-change risk.

1. Start With the Contract

Obtain the complete agreement and review:

• Price clause;
• Delivery term;
• Customs-duty clause;
• Tax clause;
• Change-in-law provision;
• Price-adjustment mechanism;
• Hardship clause;
• Force majeure clause;
• Termination rights.

Do not rely only on the purchase order.

2. Identify the Delivery Term

The agreed Incoterm can be highly important.

For example, responsibility for import clearance and import duties differs substantially between delivery structures.

The parties’ actual contract must nevertheless be examined because additional clauses may modify the commercial allocation.

3. Determine Who Is the Importer

Identify which entity will make the Turkish customs declaration.

The party legally responsible to Customs and the party economically responsible under the sales contract are not necessarily identical.

This distinction is essential.

4. Customs Liability and Contractual Liability Are Different

Suppose Turkish Customs legally collects an additional duty from the importer.

That answers:

Who must pay Customs?

It does not necessarily answer:

Who ultimately bears the cost between buyer and seller?

The contract may permit reimbursement or price adjustment between the parties.

5. Check Whether the Price Is Fixed

A clause stating:

“Total purchase price: USD 2 million, fixed and not subject to adjustment”

may materially affect the analysis.

But the entire contract must be read.

A fixed-price clause does not automatically determine who assumed newly introduced import duties.

6. Look for a Customs-Duties Clause

Some contracts expressly state that:

• Buyer bears import duties;
• Seller bears all import taxes;
• Duties are included in the contract price;
• Duties introduced after signing are reimbursable.

An express clause usually provides the strongest starting point.

7. Look for a Change-in-Law Clause

A well-drafted international contract may address legal changes occurring after the contract date.

The clause may cover:

• New customs duties;
• Tax increases;
• Import restrictions;
• Regulatory changes;
• Government measures.

Check whether the clause provides for price adjustment, renegotiation or termination.

8. The Effective Date of the New Duty Is Critical

Determine:

Contract date

Purchase order date

Shipment date

Arrival date

Customs declaration date

Date the new measure entered into force.

The applicable customs treatment depends on the governing customs rules rather than merely the commercial contract date.

9. Signing Before the New Duty Does Not Automatically Create an Exemption

A common assumption is:

“We purchased the goods before the additional customs duty was introduced, so the new duty cannot apply.”

That is not necessarily correct.

The relevant customs legislation must be examined for its effective date and any transitional rules.

10. Check Transitional Provisions

When a new customs measure is introduced, examine whether transitional treatment exists for goods:

• Already shipped;
• Already in transit;
• Covered by earlier transport documents;
• Already placed under a customs procedure;
• Meeting another specified condition.

Never assume transitional protection exists.

11. Determine Whether the Measure Is Truly an Additional Customs Duty

Companies sometimes use “additional customs duty” generically.

The new cost may actually be:

• Additional customs duty;
• Anti-dumping duty;
• Safeguard measure;
• Additional financial obligation;
• Another import measure.

The legal characterization can affect both customs and contractual analysis.

12. Verify the Tariff Code

Before reallocating millions in additional costs, confirm that the goods actually fall within the tariff code covered by the new measure.

A classification error may create an apparent additional-duty problem that should not exist.

13. Verify Origin

Additional customs treatment may depend on origin.

Check:

• Actual origin;
• Supplier country;
• Shipping country;
• Supporting documents.

Do not assume the seller’s country is automatically the customs origin.

14. Calculate the Financial Impact

Prepare a clear comparison:

Original landed cost

versus

landed cost after new customs measure.

Include the effect on:

• Customs duty;
• Additional customs duty;
• Import taxes;
• Financing;
• Contract margin.

This establishes whether the change is commercially material.

15. Buyer-Bears-Duties Clauses Can Be Decisive

If the contract clearly allocates import duties to the buyer, the buyer may face significant difficulty transferring the new cost to the seller merely because the duty was introduced after signing.

However, other contractual provisions may still need review.

16. Seller-Bears-Duties Clauses Require Careful Interpretation

Where the seller undertakes to deliver goods with import duties paid, the seller may potentially bear increased customs costs.

But examine:

• Exact delivery term;
• Importer structure;
• Local regulatory requirements;
• Contract exceptions.

17. Incoterms Matter, but They Are Not the Entire Contract

Do not analyze the transaction solely by saying:

“It is CIF.”

or

“It is DDP.”

The contract may contain separate clauses modifying:

• Taxes;
• Duties;
• Price adjustments;
• Regulatory-change risk.

Read the documents together.

18. DDP Transactions Require Particular Attention

Under a DDP-type commercial structure, import-related obligations are generally allocated much more heavily to the seller than under many other delivery terms.

However, the legal ability of the foreign seller to act as importer and comply with Turkish import requirements must also be considered.

19. DAP, CIF and Similar Structures Can Produce Different Results

Under many commonly used structures, import clearance and import duties remain on the buyer/importer side.

The precise agreed Incoterm version and contractual modifications should be checked.

20. Purchase Orders May Conflict With Master Agreements

A master supply agreement may say:

Buyer bears customs duties.

A later purchase order may say:

Price includes all taxes and duties.

Determine which document prevails under the contract hierarchy.

21. Check the Governing Law

The contract may be governed by:

• Turkish law;
• Another national law;
• International sales rules.

The governing law can materially affect contractual remedies.

22. Check the Dispute Resolution Clause

The contract may require:

• Turkish courts;
• Foreign courts;
• International arbitration.

This becomes important if one party refuses to absorb the new duty.

23. Consider the CISG Where Applicable

International sales transactions may fall within the United Nations Convention on Contracts for the International Sale of Goods depending on the parties, governing-law structure and contractual exclusions.

The CISG does not automatically answer every customs-cost allocation issue.

The contractual risk allocation remains highly important.

24. Is the New Duty Force Majeure?

Usually, the mere fact that performance became more expensive should not automatically be described as force majeure.

Review the contractual definition.

Some contracts expressly include:

• Government action;
• Import restrictions;
• Change in law.

Others expressly exclude increased costs.

25. Hardship May Be More Relevant Than Force Majeure

A dramatic customs increase may make performance economically much more burdensome without making delivery impossible.

In such cases, hardship or contract-adaptation concepts may be more relevant than classic force majeure.

26. Turkish Law May Permit Contract Adaptation in Exceptional Circumstances

Where Turkish law governs, Article 138 of the Turkish Code of Obligations may become relevant in extraordinary circumstances where unforeseen developments fundamentally disturb the contractual equilibrium and the statutory conditions are satisfied.

A new customs duty does not automatically satisfy Article 138.

The economic impact and contractual risk allocation must be examined carefully.

27. Foreseeability Matters

Ask:

Was the customs change genuinely unexpected when the contract was signed?

If the measure had already been:

• Announced;
• Proposed;
• Expected;
• Part of an ongoing trade-defense investigation,

an unforeseeability argument may be weaker.

28. Contractual Risk Allocation May Override Commercial Expectations

A party may say:

“We could never have predicted this duty.”

But if the contract expressly allocated all import-duty changes to that party, the contractual wording may remain highly significant.

29. A Large Increase Does Not Automatically Permit Termination

Suppose additional duty increases landed cost by 30%.

That may create a serious commercial problem.

But it does not automatically give either party a unilateral right to terminate.

Check:

• Termination clause;
• Hardship clause;
• Change-in-law clause;
• Governing law.

30. Do Not Refuse Delivery Without Legal Review

A buyer may be tempted to abandon the goods at port.

That can create additional liabilities involving:

• Storage;
• Demurrage;
• Contract damages;
• Cargo deterioration;
• Customs consequences.

Analyze the entire exposure before refusing delivery.

31. Do Not Leave Goods at Customs While Negotiating Indefinitely

A commercial dispute between buyer and seller does not stop:

• Port storage;
• Warehouse charges;
• Demurrage.

The parties should simultaneously manage the customs situation.

32. Consider Payment Under Reservation Where Appropriate

In some disputes, the importer may decide that releasing the goods is commercially necessary while reserving contractual claims against the seller.

The wording and legal consequences of any reservation should be considered carefully.

33. Preserve Evidence of the Regulatory Change

Keep:

• Original contract;
• Purchase orders;
• Applicable customs measure;
• Effective date;
• Shipment documents;
• Customs calculation.

The timeline may determine the contractual outcome.

34. Preserve Pre-Contract Negotiations

Emails may show which party understood it would bear:

• Customs duties;
• Tax increases;
• Regulatory changes.

Such evidence can become important if contractual language is ambiguous.

35. Review Price-Adjustment Clauses

Some supply contracts provide automatic adjustment where:

• Duties increase;
• Government charges change;
• Raw-material costs change.

Determine whether the formula covers the new customs measure.

36. Renegotiation May Be Commercially Preferable

Where both parties want the commercial relationship to continue, possible solutions include:

• Cost sharing;
• Revised price;
• Reduced quantity;
• Future credit;
• Different delivery structure.

Document any amendment formally.

37. Do Not Modify Invoices Artificially to Offset the New Duty

A customs-cost dispute should never be addressed through:

• Artificially reduced invoices;
• False discounts;
• Undeclared side payments;
• Incorrect customs value.

That can transform a contractual problem into a customs enforcement problem.

38. Alternative Sourcing May Need Review

If the duty applies based on origin, companies may consider future sourcing alternatives.

However, genuine origin rules must be respected.

Routing the same goods through another country does not automatically change their origin.

39. Circumvention Creates Serious Risk

Do not attempt to avoid a new customs measure through:

• False origin documents;
• Misclassification;
• Artificial routing;
• Incorrect product descriptions.

Commercial cost reduction must remain customs-compliant.

40. Review Future Purchase Contracts

After experiencing a sudden customs increase, future contracts should expressly address:

Who bears new customs duties introduced after signing?

This can prevent major disputes.

41. Use a Detailed Change-in-Law Clause

A strong clause can address:

• Customs duty increases;
• Anti-dumping duties;
• Safeguards;
• Import restrictions;
• New taxes;
• Price adjustment;
• Renegotiation;
• Termination threshold.

This is particularly important for long-term supply agreements.

42. Consider a Cost-Sharing Formula

For long-term relationships, the contract might specify that customs increases above a defined threshold are shared.

This can reduce uncertainty for both parties.

43. Foreign Sellers Should Conduct Turkish Customs Due Diligence

Before accepting a delivered-price obligation, foreign sellers should understand:

• Tariff classification;
• Origin;
• Additional duties;
• Trade-defense measures.

Otherwise, an apparently profitable sale may become loss-making.

44. Turkish Buyers Should Also Calculate Regulatory Risk

A buyer accepting responsibility for import duties should model possible changes before signing long-term fixed-price purchase agreements.

Customs risk is part of landed-cost risk.

45. Immediate Strategy After a New Additional Customs Duty

The recommended sequence is:

Obtain the contract

→ identify the delivery term

→ determine the importer

→ review customs-duty allocation

→ review change-in-law and hardship clauses

→ identify the new measure and effective date

→ check transitional rules

→ verify tariff classification and origin

→ calculate the additional cost

→ determine contractual responsibility

→ consider renegotiation or adaptation

→ protect customs and contractual rights.

25-Point Additional Customs Duty Checklist

1. Obtain the signed contract.
2. Review purchase orders.
3. Identify the Incoterm.
4. Confirm the Incoterms version.
5. Identify the importer.
6. Review the customs-duty clause.
7. Review the tax clause.
8. Review the fixed-price clause.
9. Review the change-in-law clause.
10. Review the hardship clause.
11. Review force majeure.
12. Review termination rights.
13. Identify governing law.
14. Identify dispute resolution.
15. Determine the new duty’s effective date.
16. Check transitional provisions.
17. Verify tariff classification.
18. Verify origin.
19. Review anti-dumping or safeguard measures.
20. Calculate the additional cost.
21. Preserve shipment documents.
22. Preserve negotiations.
23. Consider renegotiation.
24. Avoid customs circumvention.
25. Amend future contracts to allocate customs-change risk expressly.

Frequently Asked Questions

1. Who normally pays additional customs duty introduced after the contract is signed?

There is no universal answer. The contract, delivery term, importer structure and allocation of customs and change-in-law risk must be examined.

2. Does signing the purchase contract before the new duty protect the goods from the duty?

Not automatically. The customs measure’s effective date and any transitional provisions determine whether the new duty applies.

3. Does the importer always bear the final economic cost?

Not necessarily. Customs may collect the duty from the legally responsible importer, while the contract may permit that party to recover the cost from the seller.

4. Does DDP normally place more customs risk on the seller?

Generally, DDP allocates significantly more import-clearance and import-duty responsibility to the seller than many other Incoterms. The complete contract and local import requirements should still be reviewed.

5. What if the contract says the buyer bears all import duties?

That wording can strongly support allocating the additional customs cost to the buyer, although other contractual provisions, including change-in-law clauses, should still be examined.

6. Can a new customs duty qualify as force majeure?

Not automatically. Increased cost alone is generally different from impossibility of performance. The contract’s definition and governing law must be reviewed.

7. Can the contract be adapted because the new duty makes the transaction extremely expensive?

Potentially, depending on the governing law, contractual hardship provisions, foreseeability, magnitude of the change and allocation of risk. Under Turkish law, Article 138 may become relevant where its strict conditions are satisfied.

8. Can the buyer refuse to accept the goods?

Potentially only where supported by the contract or applicable law. Refusing delivery without legal analysis can create contractual damages, storage and demurrage exposure.

9. Can the parties renegotiate who pays the additional duty?

Yes. The parties may commercially agree on cost sharing, price adjustment or another solution, which should be documented in a written amendment.

10. What is the most important question?

Determine whether the contract expressly allocated the risk of customs duties introduced or increased after signing. The answer may be more important than which party originally expected the duty to remain unchanged.

Client-Focused Legal Support for Additional Customs Duty Disputes in Turkey

Unexpected customs increases can create disputes concerning:

Additional customs duties

International purchase contracts

Incoterms

Change-in-law clauses

Fixed-price contracts

Hardship

Contract adaptation

Import cost allocation

Anti-dumping and safeguard measures

and international commercial disputes.

Fırat Fesih Kaya Law Office assists foreign sellers, Turkish importers, multinational companies and international trading groups facing contractual disputes arising from new or increased customs duties in Turkey.

Lawyer Fırat Fesih Kaya provides legal assistance in reviewing international purchase contracts, determining customs-cost allocation, interpreting Incoterms and change-in-law clauses, analyzing hardship and adaptation remedies, negotiating contractual adjustments and handling related customs and commercial disputes.

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