Customs Law for Mining Equipment Imports in Turkey | 2026 Updated Legal Guide

Learn the customs law requirements for importing mining equipment into Turkey. Discover customs procedures, TAREKS inspections, CE conformity, customs duties, investment incentives, technical regulations, and compliance obligations in this 2026 Updated Legal Guide.

Turkey possesses significant mineral resources and remains one of the leading mining markets in Europe, the Middle East, and Central Asia. International mining companies, equipment manufacturers, contractors, exploration firms, and foreign investors regularly import heavy mining equipment into Turkey for exploration, extraction, processing, and infrastructure projects.

Whether importing drilling rigs, underground mining machines, crushing plants, conveyor systems, loaders, excavators, ventilation equipment, or mineral processing machinery, importers must comply with Turkish customs legislation, product safety regulations, technical conformity requirements, and customs valuation rules. Failure to comply may result in customs delays, administrative penalties, technical inspections, additional duties, or post-clearance customs audits.

This 2026 Updated Legal Guide explains the customs procedures governing mining equipment imports into Turkey and outlines the key legal obligations foreign investors should understand before commencing import operations.

Which Mining Equipment Is Commonly Imported?

Mining operations frequently require imported machinery such as:

• Hydraulic drilling rigs.
• Underground mining loaders.
• Underground haul trucks.
• Excavators.
• Wheel loaders.
• Bulldozers.
• Crushers.
• Screening plants.
• Conveyor systems.
• Mineral processing equipment.
• Rock drilling machines.
• Hydraulic breakers.
• Dust suppression systems.
• Ventilation equipment.
• Dewatering pumps.

Each product must be correctly classified under the Turkish Customs Tariff Schedule.

Who Can Import Mining Equipment?

Mining equipment may generally be imported into Turkey by companies that satisfy Turkish import requirements and complete the applicable customs formalities. Foreign investors typically import machinery through:

• Turkish subsidiaries.
• Mining license holders.
• Joint ventures.
• EPC contractors.
• Equipment leasing companies.
• Authorized distributors.

The importing entity should be properly established before the purchase agreement is finalized.

Customs Declaration Requirements

Mining machinery is generally imported under the Release for Free Circulation customs procedure.

The customs declaration should accurately include:

• Product description.
• HS tariff classification.
• Customs value.
• Manufacturer details.
• Country of origin.
• Serial numbers.
• Importer information.
• Technical specifications.

Incorrect declarations may result in customs inspections, reassessments, or administrative penalties.

Import Documentation

Importers should prepare complete documentation before shipment.

Typical documents include:

• Commercial Invoice.
• Packing List.
• Bill of Lading or Air Waybill.
• Certificate of Origin where applicable.
• Insurance Certificate.
• Purchase Agreement.
• Technical specifications.
• User manuals.
• Declaration of Conformity where required.
• Transport documentation.

Depending on the machinery involved, additional technical certificates may also be required.

HS Tariff Classification

Mining machinery must be classified under the correct Harmonized System (HS) Code.

Incorrect classification may lead to:

• Additional customs duties.
• Administrative penalties.
• Delayed customs clearance.
• Physical inspections.
• Post-clearance customs audits.

Complex mining equipment should always undergo tariff classification review before importation.

CE Marking and Machinery Safety Requirements

Many categories of mining equipment are subject to Turkish machinery safety legislation.

Importers should ensure compliance with:

• Machinery safety requirements.
• CE marking obligations where applicable.
• Technical documentation.
• Declaration of Conformity.
• Risk assessments.
• Operating instructions.
• Safety labeling.

Mining machinery that falls within the scope of Turkish machinery legislation must comply before customs clearance. The 2026 Machinery Import Inspection Communiqué (Product Safety and Inspection: 2026/32) introduced updated inspection procedures for machinery imports.

TAREKS Product Safety Inspections

Many mining machines are subject to inspections through the Risk-Based Trade Control System (TAREKS).

Depending on the equipment, authorities may examine:

• CE conformity.
• Technical documentation.
• Safety standards.
• Emission requirements.
• Noise emission compliance.
• Product identification.
• Machinery specifications.

Applications are processed electronically through TAREKS, and certain machinery also requires a conformity certificate integrated into the Customs Single Window System.

Customs Duties and Import Taxes

Mining equipment may be subject to:

• Customs duties.
• Value Added Tax (VAT).
• Additional customs duties where applicable.
• Other import-related charges.

Applicable taxes depend upon:

• HS tariff classification.
• Country of origin.
• Applicable Free Trade Agreements.
• Current Import Regime.

Accurate cost calculations before shipment reduce unexpected financial exposure.

Customs Valuation

Import duties are calculated using the customs value of imported machinery.

The customs value may include:

• Purchase price.
• Freight costs.
• Insurance expenses.
• Packing costs.
• Engineering services where legally includable.
• Royalties where applicable.
• Certain commissions.

Improper customs valuation remains one of the leading causes of customs reassessments during audits.

Investment Incentive Certificates

Mining investments approved under Turkey’s Investment Incentive Program may qualify for customs duty exemptions on imported machinery and equipment used within the scope of the approved investment project. Eligibility depends on the investment certificate and applicable legislation.

Investors should evaluate incentive eligibility before importing high-value mining equipment.

Temporary Importation of Mining Equipment

Foreign contractors performing temporary exploration or mining services may, under appropriate circumstances, import equipment under the Temporary Admission Regime.

This may apply to:

• Exploration drilling rigs.
• Geological survey equipment.
• Testing machinery.
• Temporary construction equipment.
• Demonstration machinery.

Temporary admission generally requires:

• Customs authorization.
• Compliance with statutory deadlines.
• Re-export after completion of the project.
• Financial guarantees where required.

Each project should be evaluated individually.

Country of Origin

Country of origin affects:

• Customs duty rates.
• Preferential tariff treatment.
• Free Trade Agreement benefits.
• Additional customs duties.
• Import documentation.

Origin certificates should be retained with all customs records.

Customs Audits

Mining companies may be selected for post-clearance customs audits.

Authorities may examine:

• Customs declarations.
• HS tariff classifications.
• Customs valuation.
• Technical conformity documentation.
• Accounting records.
• Import invoices.
• Supplier contracts.
• Investment incentive documentation.

Complete documentation significantly reduces audit risks.

Common Customs Compliance Risks

Mining equipment importers frequently encounter:

• Incorrect tariff classifications.
• Customs valuation errors.
• Missing CE documentation.
• TAREKS compliance deficiencies.
• Incomplete technical files.
• Incorrect origin declarations.
• Missing conformity certificates.
• Documentation inconsistencies.

Preventive customs compliance reviews greatly reduce these risks.

Best Practices Before Importing Mining Equipment

Foreign investors should:

• Verify HS classifications.
• Confirm CE compliance.
• Complete TAREKS procedures where required.
• Review customs valuation.
• Verify technical documentation.
• Confirm country of origin.
• Maintain complete customs records.
• Obtain legal advice before shipment.

Early legal planning helps prevent costly project delays.

Why Professional Legal Assistance Is Important

Mining equipment imports involve customs law, mining regulations, product safety legislation, technical conformity rules, tax law, and international trade law.

An experienced customs lawyer can:

• Review import agreements.
• Verify customs valuation.
• Assess tariff classifications.
• Advise on TAREKS procedures.
• Review CE conformity.
• Assist with customs declarations.
• Represent companies during customs audits.
• Resolve customs disputes before the competent authorities and courts.

Professional legal support helps mining investors complete equipment imports efficiently while minimizing legal, operational, and financial risks.

Frequently Asked Questions

1. Can foreign mining companies import mining equipment into Turkey?

Yes. Foreign mining companies may generally import equipment through an authorized importing entity in Turkey, provided all customs and regulatory requirements are fulfilled.

2. Does mining equipment require CE marking?

Many categories of mining machinery must comply with Turkish machinery safety legislation, including CE conformity requirements where applicable.

3. Is TAREKS applicable to mining machinery?

Yes. Numerous categories of machinery are subject to TAREKS-based conformity inspections under the 2026 Product Safety and Inspection Communiqués.

4. What documents are required to import mining equipment?

Typical documents include the commercial invoice, packing list, transport documents, certificate of origin where applicable, Declaration of Conformity, technical documentation, and any required conformity certificates.

5. Can mining equipment qualify for customs duty exemptions?

Yes. Machinery imported under an approved Investment Incentive Certificate may qualify for customs duty exemptions if all legal requirements are satisfied.

6. Can foreign contractors temporarily import mining machinery?

Yes. Temporary admission procedures may apply to machinery imported for exploration, testing, or project-based activities that will later be re-exported.

7. Can Turkish Customs audit mining equipment imports?

Yes. Turkish Customs may conduct post-clearance audits examining customs valuation, tariff classification, technical compliance, accounting records, and supporting documentation.

8. Why should mining companies work with a customs lawyer?

A customs lawyer can ensure compliance with customs legislation, review technical documentation, advise on TAREKS requirements, maximize available customs incentives, manage customs audits, and resolve disputes before they affect mining operations.

Legal Support – Contact Our Customs Lawyers

Mining equipment represents a significant capital investment, making customs compliance essential from the earliest stages of your project. Professional legal guidance helps foreign investors avoid unnecessary delays, optimize customs procedures, and protect large-scale mining investments throughout Turkey.

Fırat Fesih Kaya and our customs law team provide comprehensive legal services to international mining companies, equipment manufacturers, EPC contractors, exploration firms, leasing companies, and foreign investors in customs compliance, mining equipment imports, TAREKS procedures, customs valuation, tariff classification, investment incentive planning, customs audits, customs litigation, and all aspects of Turkish customs and international trade law.

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