Customs Procedures for Importing Construction Machinery into Turkey | 2026 Updated Legal Guide

Learn the customs procedures for importing construction machinery into Turkey. Discover customs declarations, CE conformity, TAREKS inspections, customs duties, VAT, technical regulations, and compliance requirements in this 2026 Updated Legal Guide.

Turkey has one of the largest construction and infrastructure markets in Europe, making it a significant destination for imported construction machinery. International contractors, mining companies, equipment rental businesses, infrastructure developers, renewable energy investors, and foreign construction firms regularly import heavy machinery into Turkey for commercial projects.

Whether importing excavators, bulldozers, wheel loaders, graders, cranes, concrete pumps, drilling equipment, or other heavy machinery, importers must comply with Turkish customs legislation, product safety regulations, technical conformity requirements, and customs valuation rules. Non-compliance may lead to customs delays, administrative penalties, product inspections, or refusal of customs clearance.

This 2026 Updated Legal Guide explains the customs procedures applicable to construction machinery imports into Turkey and highlights the most important legal obligations for foreign investors and equipment suppliers.

Which Construction Machinery Is Commonly Imported?

Construction projects frequently require imported machinery such as:

• Hydraulic excavators.
• Wheel loaders.
• Bulldozers.
• Motor graders.
• Backhoe loaders.
• Tower cranes.
• Mobile cranes.
• Concrete pumps.
• Asphalt pavers.
• Road rollers.
• Drilling machines.
• Forklifts.
• Crushing and screening equipment.
• Compact track loaders.

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

Who Can Import Construction Machinery?

Companies established in Turkey with the necessary tax registration may generally import construction machinery, provided that all customs, product safety, and technical compliance requirements are fulfilled. Certain categories of machinery may require additional conformity assessments before customs clearance.

Foreign investors commonly import machinery through:

• Turkish subsidiaries.
• Project companies.
• Joint ventures.
• Equipment leasing companies.
• Authorized distributors.

Customs Declaration Requirements

Construction machinery normally requires a formal import customs declaration.

The declaration should accurately include:

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

Errors in customs declarations may trigger inspections or post-clearance reassessments.

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 applicable.
• Transport documentation.

Depending on the machine, additional conformity documents may also be required before customs clearance.

HS Tariff Classification

Every machine must be declared under the correct Harmonized System (HS) Code.

Incorrect tariff classification may result in:

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

Because construction machinery often consists of sophisticated mechanical and hydraulic systems, tariff classification should be reviewed carefully before importation.

Machinery Safety Compliance

Most construction machinery is subject to Turkish machinery safety legislation.

Importers should verify compliance with applicable requirements concerning:

• Machinery safety.
• Technical documentation.
• Risk assessment.
• Safety warnings.
• Operating instructions.
• Declaration of Conformity.
• CE marking where required.

Beginning in 2026, machinery covered by the Machinery Import Inspection Communiqué (Product Safety and Inspection: 2026/32) is subject to updated import conformity controls.

TAREKS and Technical Conformity Controls

Many categories of imported construction machinery are subject to inspections through TAREKS (Risk-Based Trade Control System).

Depending on the machine, authorities may examine:

• CE conformity.
• Technical files.
• Declaration of Conformity.
• Safety documentation.
• Emission requirements.
• Noise emission compliance.
• Product identification.

For machinery requiring a conformity certificate, applications are processed electronically through the Single Window System and the related TAREKS procedures.

Customs Duties and Import Taxes

Imported construction machinery may be subject to:

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

The applicable duty depends on:

• HS tariff classification.
• Country of origin.
• Free Trade Agreement eligibility.
• Current Import Regime.

Businesses should calculate total landed costs before shipment.

Customs Valuation

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

The customs value may include:

• Purchase price.
• Freight costs.
• Insurance.
• Packing costs.
• Certain commissions.
• Royalties where legally includable.
• License fees connected with the imported machinery.

Incorrect customs valuation is one of the most common reasons for additional customs assessments.

Investment Incentive Certificates

Construction machinery imported within the scope of an approved Investment Incentive Certificate may qualify for customs duty exemptions, depending on the investment project and applicable incentive legislation.

Investors should determine eligibility before purchasing equipment.

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 customs records.

Temporary Importation of Construction Machinery

Foreign contractors carrying out temporary projects in Turkey may, in appropriate circumstances, use temporary admission procedures for machinery that will later be re-exported.

Temporary admission generally requires:

• Customs authorization.
• Compliance with statutory deadlines.
• Appropriate customs guarantees where required.
• Re-export of the machinery within the authorized period.

The appropriate customs regime depends on the specific project.

Customs Audits

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

Authorities may review:

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

Maintaining complete documentation is essential for successful audit management.

Common Compliance Risks

Importers frequently encounter:

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

Most of these issues can be prevented through careful customs planning.

Best Practices Before Importing Construction Machinery

Foreign investors should:

• Verify HS classifications.
• Confirm CE compliance.
• Prepare technical documentation.
• Review customs valuation.
• Confirm TAREKS requirements.
• Verify origin documentation.
• Maintain complete customs records.
• Obtain legal advice before shipment.

Early preparation significantly reduces customs delays and project risks.

Why Professional Legal Assistance Is Important

Construction machinery imports involve customs law, technical regulations, product safety legislation, tax law, and international trade law.

An experienced customs lawyer can:

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

Professional legal guidance helps construction companies complete equipment imports efficiently while minimizing legal and financial risks.

Frequently Asked Questions

1. Can foreign companies import construction machinery into Turkey?

Yes. Construction machinery may generally be imported through a properly established importing entity, provided all customs, product safety, and regulatory requirements are fulfilled.

2. Is CE marking required for construction machinery?

Many categories of construction machinery must comply with Turkish machinery safety legislation and CE conformity requirements before customs clearance.

3. Does construction machinery undergo TAREKS inspections?

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

4. What documents are required for importing construction machinery?

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

5. Can imported machinery benefit from customs duty exemptions?

Yes. Machinery imported under an approved Investment Incentive Certificate may qualify for customs duty exemptions if the applicable legal conditions are met.

6. Can foreign contractors temporarily import construction machinery?

Yes. Temporary admission procedures may be available for machinery imported for specific projects and intended for subsequent re-export, subject to the applicable customs rules.

7. Can Turkish Customs audit machinery imports after clearance?

Yes. Turkish Customs may conduct post-clearance audits focusing on customs valuation, tariff classification, conformity documentation, accounting records, and overall customs compliance.

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

A customs lawyer can ensure compliance with customs legislation, review technical documentation, advise on TAREKS procedures, optimize customs planning, manage customs audits, and resolve customs disputes before they affect project timelines.

Legal Support – Contact Our Customs Lawyers

Importing construction machinery into Turkey requires careful legal planning, accurate customs declarations, and full compliance with technical regulations. Professional legal support can help your project avoid unnecessary delays, reduce import costs, and ensure successful customs clearance.

Fırat Fesih Kaya and our customs law team provide comprehensive legal services to international contractors, construction companies, equipment manufacturers, leasing companies, infrastructure investors, and foreign businesses in customs compliance, machinery imports, TAREKS procedures, customs valuation, tariff classification, 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