Customs Law for International Exhibition and Expo Participants in Turkey (2026)

Customs Law for Exhibition and Expo Participants in Turkey 2026

A complete 2026 customs guide for foreign exhibition and expo participants in Turkey covering ATA Carnets, temporary imports, customs guarantees, samples, promotional goods, product safety, sales, re-export, and penalties.

International exhibitions and expos offer foreign companies significant opportunities to introduce products, meet distributors, negotiate commercial agreements, and enter the Turkish market. However, bringing exhibition equipment, commercial samples, demonstration machinery, prototypes, promotional materials, or professional devices into Turkey requires careful customs planning.

Participation in an international exhibition does not automatically exempt imported goods from customs declarations, import taxes, technical regulations, or product-safety controls. The correct customs procedure depends on whether the goods will be displayed, demonstrated, consumed, distributed, sold, transferred, or re-exported after the event.

Foreign participants commonly use an ATA Carnet or Turkey’s temporary import regime for goods that will leave the country after the exhibition. Goods intended to remain in Turkey may require permanent importation and release for free circulation.

TOBB confirms that ATA Carnets facilitate the temporary admission of commercial samples, professional equipment, and goods intended for exhibitions and fairs while generally avoiding ordinary customs-duty and import-VAT payments during lawful temporary use.

Why Customs Planning Is Essential for Expo Participants

Customs preparation should begin before goods are shipped to Turkey.

Late or incorrect planning may result in:

• Delayed customs clearance
• Missed exhibition dates
• Storage and demurrage costs
• Unexpected guarantees
• Product-safety inspections
• Import-tax assessments
• Administrative fines
• Seizure or confiscation risks
• Failure to re-export goods properly
• Delayed release of customs guarantees

The exhibitor should decide in advance which goods will return abroad and which goods will remain in Turkey.

What Goods Do International Exhibitors Commonly Bring into Turkey?

Typical exhibition and expo shipments include:

• Demonstration machinery
• Industrial equipment
• Product prototypes
• Commercial samples
• Professional tools
• Exhibition stands
• Display furniture
• Screens and monitors
• Sound and lighting systems
• Medical devices
• Scientific equipment
• Photography equipment
• Broadcasting equipment
• Vehicles
• Product models
• Packaging samples
• Catalogues and brochures
• Promotional products
• Food and beverage samples
• Spare parts
• Technical installation equipment

Each category may require a different customs treatment.

For example, a demonstration machine intended for re-export may qualify for temporary importation, while brochures distributed to visitors will normally remain in Turkey and may need permanent customs clearance.

Main Customs Procedures Available to Exhibition Participants

Foreign exhibitors generally use one or more of the following procedures:

ATA Carnet

An international customs document used for the temporary admission of eligible exhibition goods, commercial samples, and professional equipment.

Temporary Import Regime

A Turkish customs procedure allowing non-Turkish goods to be used temporarily with full or partial relief from import duties.

Release for Free Circulation

The permanent import procedure applicable to goods intended to be sold, consumed, distributed, or retained in Turkey.

Customs Warehousing

A procedure allowing goods to be stored under customs supervision before or after the exhibition.

Customs Transit

A procedure used where goods travel under customs control from the border, port, or airport to another customs office or exhibition facility.

A single exhibition shipment may require several customs procedures.

ATA Carnet for Exhibitions and Expos

An ATA Carnet is often the most practical option for international expo participants.

The carnet functions as:

• A temporary import document
• A temporary export document
• A re-export document
• An international customs guarantee

It is frequently described as a passport for goods.

TOBB states that the ATA system reduces extensive customs procedures and facilitates temporary importation without ordinary payment of customs duties and value-added tax for qualifying goods.

Which Exhibition Goods May Be Covered by an ATA Carnet?

Eligible goods may include:

• Exhibition products
• Demonstration equipment
• Commercial samples
• Professional equipment
• Scientific instruments
• Medical demonstration devices
• Cameras
• Broadcasting equipment
• Musical instruments
• Measuring tools
• Exhibition stand equipment
• Product prototypes
• Industrial machinery used for demonstration

Eligibility depends on the goods’ nature, intended use, and whether they will be re-exported.

Goods That Are Generally Unsuitable for an ATA Carnet

An ATA Carnet is generally unsuitable for goods that will:

• Be sold in Turkey
• Be given away
• Be consumed
• Be processed
• Be substantially altered
• Remain permanently
• Be incorporated into another product
• Be used as production inputs
• Be distributed as promotional merchandise

Examples may include:

• Food served to visitors
• Beverages
• Cosmetics distributed as samples
• Printed brochures
• Promotional pens
• Disposable packaging
• Gifts
• Consumable testing materials
• Goods destroyed during demonstrations

These items may require ordinary import procedures.

ATA Carnet Validity

An ATA Carnet is generally valid for one year from its issuance date. It may be used for temporary admission to more than one participating country during its validity period.

However, the Turkish customs authority may impose a shorter re-export deadline.

Exhibitors should distinguish between:

• Carnet validity
• Customs re-export deadline
• Exhibition dates
• Transport schedule
• Storage period

The goods must be re-exported before the applicable customs deadline, even if the carnet itself remains valid.

Information Required in an ATA Carnet

The goods list should clearly state:

• Product description
• Brand
• Model
• Serial number
• Quantity
• Weight
• Unit value
• Total value
• Country of origin
• Intended use

TOBB requires applicants to provide a detailed list showing the characteristics, brand, quantity, weight, number, and value of the goods when applying through an authorized chamber.

Incomplete descriptions are a common cause of customs delays.

Customs Entry Using an ATA Carnet

When goods arrive in Turkey, the carnet holder or authorized representative must present:

• The ATA Carnet
• The goods
• The general goods list
• Transport documents
• Identification documents
• Supporting exhibition documents

Customs may compare the carnet with:

• Serial numbers
• Models
• Quantities
• Weights
• Values
• Physical characteristics

The relevant import voucher and counterfoil should be properly endorsed by customs.

Goods should not be removed from customs supervision until the entry procedure has been completed.

Ordinary Temporary Importation

Where an ATA Carnet is unavailable or unsuitable, the goods may enter under Turkey’s temporary import regime.

Temporary importation generally requires:

• Customs authorization
• A customs declaration
• Identification of the goods
• A declared use
• A fixed period
• A customs guarantee, unless an exemption applies
• Re-export or another lawful discharge method

This procedure may be appropriate where:

• The country of export does not participate in the ATA system
• The goods are not carnet-eligible
• The equipment will remain in Turkey for an extended period
• The goods are leased
• Commercial use extends beyond the exhibition
• The shipment combines temporary and permanent goods

Full Relief from Import Duties

Temporary importation with full relief may be available for qualifying exhibition goods.

General conditions may include:

• Goods are imported for exhibition or demonstration
• Goods remain identifiable
• Goods are re-exported
• Goods are not sold
• Goods are not consumed
• Goods are not used beyond the authorized purpose
• Customs supervision remains possible

Full relief does not eliminate the need for authorization, documentation, or customs control.

Partial Relief from Import Duties

Partial relief may apply where goods are temporarily imported but do not qualify for full exemption.

This may be relevant to:

• Commercially leased machinery
• Equipment used after the exhibition
• Long-term commercial projects
• Goods generating revenue in Turkey
• Equipment used under service agreements

Under partial relief, customs duties may be charged periodically according to the duration of use.

Customs Guarantees

Temporary importation may require a guarantee covering the taxes that would become payable if the goods were permanently imported.

The guarantee may cover:

• Customs duty
• Import VAT
• Additional customs duties
• Anti-dumping duties
• Other customs charges

Accepted guarantee methods may include:

• Cash deposit
• Bank guarantee
• Comprehensive customs guarantee
• ATA Carnet guarantee chain
• Other legally approved securities

The guarantee is generally released only after customs confirms that the temporary import procedure has been properly discharged.

Required Customs Documents

Documents commonly required for exhibition shipments include:

• ATA Carnet or customs declaration
• Pro forma invoice
• Detailed packing list
• Transport document
• Fair participation agreement
• Invitation from the organizer
• Customs power of attorney
• Serial-number list
• Product catalogues
• Technical specifications
• Insurance documents
• Certificate of origin where required
• Import licenses
• Product-safety documents
• CE conformity documents
• Guarantee documents
• Transit documents
• Re-export plan

All documents should contain consistent information.

Differences between the invoice, packing list, carnet, declaration, and physical goods may result in inspection or refusal.

Pro Forma Invoice Requirements

Because exhibition goods are often not sold, a pro forma invoice is frequently used.

The invoice should include:

• Exporter information
• Consignee or temporary importer
• Exhibition name
• Exhibition location
• Exhibition dates
• Goods description
• Quantity
• Unit value
• Total value
• Country of origin
• Intended use
• Temporary import statement
• Re-export intention
• Delivery terms where appropriate

Using the phrase “no commercial value” does not mean that customs value may be declared as zero.

Customs authorities may require a realistic value for guarantee, valuation, and tax purposes.

Customs Valuation of Exhibition Goods

All goods should have a defensible customs value, including:

• Free samples
• Prototypes
• Leased equipment
• Demonstration machinery
• Used professional equipment
• Goods owned by the exhibitor

The value may be supported by:

• Price lists
• Previous invoices
• Manufacturing costs
• Insurance values
• Comparable product prices
• Lease contracts
• Accounting records

Understating value may create additional customs duties, guarantee increases, and administrative penalties.

Tariff Classification

Every exhibition product should be classified under the correct Turkish customs tariff code, known as the GTIP.

Classification determines:

• Customs duty rate
• Import VAT
• Guarantee amount
• Product-safety controls
• Import permissions
• Surveillance measures
• Additional duties
• Anti-dumping measures

Temporary importation does not remove the exhibitor’s responsibility for correct classification.

Product Safety and Technical Regulations

Goods imported for exhibitions may remain subject to Turkish technical and product-safety legislation.

Depending on the product, customs may request:

• CE marking
• Declaration of conformity
• TAREKS processing
• Test reports
• Medical-device documentation
• Machinery-safety documents
• Electrical-equipment conformity
• Radio-equipment approvals
• Chemical compliance
• Energy-efficiency documents
• Environmental permits

Special treatment may apply where products are displayed but not supplied to the market.

Non-compliant products may need a visible notice stating that they cannot be sold or made available until conformity requirements are fulfilled.

TAREKS Controls

TAREKS is Turkey’s risk-based electronic control system for certain product-safety and technical-regulation procedures.

Exhibition goods may require:

• TAREKS registration
• An exemption application
• Supporting exhibition documentation
• An undertaking that goods will not be supplied to the market
• Proof of re-export
• Product-specific authorization

Whether an exemption applies depends on the relevant product legislation.

Customs Transit to the Expo Venue

Goods entering through a seaport, airport, or land border may need to move under customs transit to:

• An inland customs office
• An exhibition-area customs office
• A temporary storage facility
• A customs warehouse
• An authorized fairground

During transit:

• Customs seals must remain intact
• Authorized routes should be followed
• Goods should not be unloaded without permission
• Transit deadlines must be observed
• Goods must be presented at the destination customs office

Violations may result in customs debt and penalties.

Customs Clearance Before the Exhibition

Foreign participants should arrange sufficient clearance time before the event.

Customs may perform:

• Documentary control
• Physical inspection
• X-ray inspection
• Quantity verification
• Weight verification
• Serial-number comparison
• Sample testing
• Product-safety review
• Customs valuation review
• GTIP classification review

Shipping goods immediately before the opening date creates a serious risk of missing the exhibition.

Use of Goods at the Exhibition

Goods should be used only for the purpose stated in the customs declaration or carnet.

Permitted activities may include:

• Display
• Demonstration
• Presentation
• Customer inspection
• Technical testing
• Professional use connected with the event

The exhibitor should not:

• Sell goods without customs clearance
• Give goods away
• Consume the goods
• Transfer them to another company
• Move them to another location without permission
• Use them in ordinary production
• Rent them to third parties
• Alter them substantially

Demonstration Machinery

Machinery may be operated during an exhibition where the authorization permits demonstration.

The exhibitor should consider:

• Whether the operation is purely demonstrative
• Whether saleable goods will be produced
• Whether consumable materials will be used
• Whether waste will arise
• Whether safety permits are required
• Whether the machine will remain after the event

Where demonstration machinery is used for commercial production, customs may conclude that the use exceeds the temporary import authorization.

Commercial Samples

Commercial samples may enter temporarily where they are used for:

• Presentation
• Customer inspection
• Comparison
• Demonstration
• Marketing
• Negotiation
• Evaluation

Samples that will be distributed, consumed, damaged, or left with potential customers may require permanent importation.

The word “sample” on an invoice does not create an automatic customs exemption.

Promotional Goods

Promotional materials should normally be separated from reusable exhibition equipment.

Goods such as the following may remain in Turkey and therefore require permanent clearance:

• Catalogues
• Brochures
• Promotional bags
• Pens
• Notebooks
• T-shirts
• Gifts
• Food samples
• Cosmetic samples
• Disposable marketing products

Combining these goods with an ATA Carnet shipment may cause customs complications.

Food and Beverage Samples

Food, beverages, agricultural products, and animal-origin products may require additional controls.

Depending on the goods, requirements may include:

• Health certificates
• Veterinary documentation
• Phytosanitary certificates
• Ingredient lists
• Turkish labeling
• Import permits
• Food-safety controls
• Ministry approvals

Goods offered for tasting or consumption usually cannot be re-exported and should not ordinarily be placed under temporary importation.

Medical Devices and Pharmaceutical Products

Medical devices, diagnostic equipment, pharmaceuticals, and healthcare samples may be subject to:

• Product registration
• Medical-device rules
• Health authority authorization
• CE documentation
• Technical-file requirements
• Special storage conditions
• Import permissions
• Promotional restrictions

Temporary import relief does not automatically override health-sector regulations.

Can Exhibition Goods Be Sold in Turkey?

Goods temporarily imported for an expo cannot ordinarily be physically delivered to a Turkish buyer before completing permanent import procedures.

A lawful domestic sale may require:

• Discharge of the temporary import regime
• Release for free circulation
• Payment of customs duties
• Payment of import VAT
• Payment of additional financial obligations
• Product-safety approval
• Import permits
• Turkish labeling
• Commercial invoicing

A sales contract may be signed during the exhibition, but delivery should wait until customs formalities are completed.

Conversion to Permanent Importation

Where legally permitted, an exhibitor may apply to convert the goods to permanent importation.

The authorities may require:

• A new customs declaration
• Updated customs value
• Customs-duty payment
• Import VAT
• Additional duties
• Product-safety controls
• Licensing
• Conformity documentation
• Importer registration

Conversion should be completed before the goods are sold, transferred, or used permanently.

Can Goods Be Left With a Distributor?

Leaving temporarily imported goods with a Turkish distributor without customs approval is risky.

Transfer may require:

• Customs authorization
• Amendment of the temporary import declaration
• Change of authorization holder
• New guarantee
• Permanent importation
• Warehouse placement
• Re-export and subsequent importation

A private distribution agreement does not change the customs status of the goods.

Can Goods Be Moved to Another Exhibition?

Goods may be moved to another event only if customs rules and the authorization permit it.

The exhibitor may need:

• An extension
• Updated exhibition documentation
• Customs notification
• Transit procedure
• Location amendment
• Additional guarantee
• Approval from the relevant customs office

Movement without authorization may be treated as unauthorized use.

Re-Export Deadline

The customs authority determines the period within which the goods must leave Turkey or be placed under another lawful customs procedure.

The deadline may be shorter than:

• The ATA Carnet validity
• The rental period
• The commercial contract
• The exhibitor’s planned schedule

The deadline stated in customs records must be monitored carefully.

Extension Requests

An extension may be possible where justified by:

• Participation in another exhibition
• Event postponement
• Transportation delay
• Technical failure
• Damage
• Force majeure
• Administrative restriction
• Commercial negotiations

The application should generally be filed before the existing deadline expires.

Evidence may include:

• New fair agreement
• Updated event calendar
• Transportation correspondence
• Technical reports
• Insurance records
• Force-majeure documents
• Reasoned legal petition

Approval is not automatic.

Re-Export Procedure

After the exhibition, goods should be properly re-exported.

The exhibitor should:

1. Prepare a final inventory.
2. Verify serial numbers.
3. Separate goods remaining in Turkey.
4. File the re-export declaration.
5. Present the goods to customs.
6. Complete transit formalities where required.
7. Obtain customs exit confirmation.
8. Complete ATA Carnet re-export endorsements.
9. Retain transportation documents.
10. Confirm that the temporary import file is closed.

Physical departure alone may not close the customs procedure if the declaration or carnet was not properly endorsed.

Partial Re-Exportation

Where only part of the shipment leaves Turkey, the exhibitor must identify:

• Goods re-exported
• Goods sold
• Goods consumed
• Goods lost
• Goods damaged
• Goods transferred to another procedure
• Goods remaining under temporary admission

Every item must be legally accounted for before the customs deadline.

Lost, Stolen, or Damaged Goods

The exhibitor should immediately notify customs where goods are:

• Lost
• Stolen
• Damaged
• Destroyed
• Unusable
• Missing from the final inventory

Supporting documents may include:

• Police report
• Insurance report
• Expert assessment
• Fire report
• Photographs
• Transport-company report
• Fair-organizer report
• Customs destruction certificate

Loss or destruction does not automatically eliminate customs liability.

Guarantee Release

A customs guarantee is generally released after customs confirms that:

• The goods were properly re-exported
• The customs declaration was discharged
• No item remains unaccounted for
• Taxes and charges were paid
• No penalty investigation remains pending
• Exit records are complete

Guarantee release may be delayed by:

• Missing exit confirmation
• Serial-number discrepancies
• Unclosed transit documents
• Incomplete ATA Carnet endorsement
• Partial shipment differences
• Unpaid customs debt

Role of the Exhibition Organizer

The exhibition organizer may provide:

• Participation documents
• Venue information
• Logistics support
• Recommended customs brokers
• Temporary storage information
• Fairground access arrangements

However, the organizer is not automatically responsible for the participant’s customs compliance.

The exhibitor or authorization holder generally remains liable for:

• Accurate declarations
• Customs values
• Tariff classification
• Product safety
• Guarantees
• Temporary use
• Re-export
• Customs debts
• Penalties

Role of the Customs Broker

A customs broker may assist with:

• Customs declarations
• Temporary import applications
• Transit procedures
• ATA Carnet processing
• Guarantee procedures
• Physical inspections
• Product-safety applications
• Re-export declarations
• File closure

However, the exhibitor remains responsible for providing accurate information and documents.

Common Legal Mistakes

International expo participants commonly make the following mistakes:

• Shipping before selecting the customs procedure
• Treating every item as temporary
• Including consumables in an ATA Carnet
• Using incomplete goods descriptions
• Declaring incorrect serial numbers
• Understating customs values
• Choosing the wrong GTIP
• Ignoring TAREKS requirements
• Selling exhibits without clearance
• Giving samples away without import procedures
• Leaving goods with a distributor
• Moving goods without authorization
• Missing the re-export deadline
• Failing to obtain exit endorsement
• Assuming the organizer handles customs liability
• Failing to confirm that the customs file is closed

Customs Duties and Administrative Penalties

Non-compliance may result in:

• Customs duties
• Import VAT
• Additional customs duties
• Interest
• Administrative fines
• Guarantee claims
• Storage costs
• Demurrage
• Confiscation proceedings
• Anti-smuggling investigations in serious cases

Risk increases where goods are deliberately sold, concealed, substituted, or left in Turkey.

Anti-Smuggling Risks

Serious conduct may trigger criminal investigation under Turkish anti-smuggling legislation.

High-risk conduct may include:

• False customs documents
• Fraudulent ATA Carnet use
• Concealing goods
• Substituting different goods at re-export
• Removing customs seals
• Selling temporary imports without clearance
• Falsifying serial numbers
• Declaring knowingly false values
• Using an exhibition shipment to avoid permanent import taxes

Criminal exposure depends on the facts, intent, and applicable offence.

Challenging Customs Decisions

Foreign exhibitors may challenge decisions concerning:

• Refusal of temporary importation
• Refusal of ATA Carnet processing
• Customs valuation
• Tariff classification
• Guarantee amount
• Product-safety treatment
• Refusal of extension
• Customs-duty assessment
• Administrative penalties
• Guarantee retention

Administrative objections under Article 242 of Customs Law No. 4458 are generally subject to a 15-day period following notification.

Strict procedural deadlines should be monitored from the date of service.

Customs Settlement and Litigation

Customs settlement may be available for eligible duty and penalty disputes.

Where administrative remedies do not resolve the dispute, a case may be filed before the competent Tax Court.

Evidence may include:

• ATA Carnet
• Customs declarations
• Fair participation documents
• Invoices
• Packing lists
• Technical reports
• Serial-number records
• Transport documents
• Re-export evidence
• Customs correspondence
• Product-safety documents

Pre-Shipment Compliance Checklist

Before sending goods to Turkey, the exhibitor should confirm:

• Exhibition participation agreement
• Complete inventory
• Temporary goods list
• Permanent goods list
• Consumables list
• Promotional-material list
• ATA Carnet eligibility
• Correct GTIP codes
• Defensible customs values
• Serial numbers
• Product-safety requirements
• TAREKS status
• Import permits
• Guarantee amount
• Customs broker appointment
• Transit requirements
• Customs office of clearance
• Re-export deadline
• Extension strategy
• Final destination after the expo

2026 Current Legal Assessment

As of 2026, Turkey continues to recognize the ATA Carnet system for eligible commercial samples, professional equipment, and exhibition or fair goods. TOBB remains the national organization responsible for the Turkish ATA Carnet framework and authorized-chamber system.

International participants should not assume that an exhibition invitation creates an automatic customs exemption. Customs status must be determined separately for reusable exhibits, consumables, promotional goods, products intended for sale, and professional equipment.

The safest approach is to classify the shipment into distinct customs groups before dispatch and prepare a documented re-export plan.

Frequently Asked Questions

1. Can international exhibitors bring goods into Turkey without paying customs duties?

Eligible goods may enter temporarily under an ATA Carnet or temporary import authorization without immediate payment of ordinary import duties, subject to compliance and re-export.

2. Is an ATA Carnet mandatory for exhibition goods?

No. Ordinary temporary importation may also be used, but an ATA Carnet often simplifies eligible shipments.

3. Can exhibition products be sold in Turkey?

They may be sold only after the necessary permanent import, tax, product-safety, and customs procedures are completed.

4. Can samples be distributed to visitors?

Samples that will remain in Turkey or be consumed may require permanent importation.

5. Are promotional brochures temporarily imported?

Brochures intended for distribution are generally consumable goods and should be treated separately from reusable exhibits.

6. Are customs guarantees required?

A guarantee may be required under ordinary temporary importation. ATA Carnets rely on an international guarantee system.

7. Can machinery be demonstrated during an expo?

Yes, where demonstration use is covered by the customs authorization and does not become unauthorized commercial production.

8. What happens if goods are not re-exported?

Customs duties, import VAT, interest, fines, guarantee claims, and possible investigations may arise.

9. Can the re-export deadline be extended?

An extension may be available where justified and requested before the deadline, but customs approval is required.

10. Can customs penalties be challenged?

Yes. Administrative objection, settlement where legally available, and Tax Court litigation may be considered within strict deadlines.

Client-Focused Legal Support

International exhibitions require coordination between customs law, product-safety rules, transportation arrangements, commercial contracts, and re-export planning.

Fırat Fesih Kaya Law Office advises foreign manufacturers, international exhibitors, expo participants, event organizers, logistics companies, distributors, and professional-equipment owners on Turkish customs procedures.

Lawyer Fırat Fesih Kaya provides legal assistance regarding ATA Carnets, temporary imports, customs guarantees, tariff classification, customs valuation, TAREKS controls, product-safety requirements, re-exportation, customs objections, penalties, and customs litigation.

Phone: +90 312 434 22 22
Mobile: +90 532 769 22 22
Email: info@firatfesihkaya.av.tr
Website: firatfesihkaya.av.tr

This article is provided for general informational purposes and does not constitute legal advice. Customs requirements should be evaluated according to the specific goods, intended use, customs value, tariff classification, destination, event arrangements, and rules applicable on the date of importation.