Fundamental changes occurred in Turkish customs regulations in 2026: Abolition of simplified declaration exemptions, tightened TAREKS requirements, and the start of CBAM obligations. Here's what warehouse operators and importers need to know.
What Changed in Turkish Customs Regulations in 2026?
2026 has been a year of fundamental changes in Turkish customs legislation. Increased oversight requirements, stricter compliance rules, and the elimination of simplified low-value import channels signal a new era for warehouse operators and importers.
This guide examines the most significant customs regulation changes of 2026, their impact on warehouse operations, and the steps businesses must take to ensure compliance.
Why Was the Simplified Customs Declaration Exemption Abolished?
The most significant change of 2026 was the complete abolition of the simplified customs declaration exemption for low-value goods. All imports, regardless of value, now require standard customs processing.
Consequences of This Change
• All imports require standard customs declarations• Even small shipments must await formal clearance in bonded warehouses• Customs brokerage services are now mandatory for every import• Processing times and costs have increased compared to previous yearsImpact on Warehouse Operators
This change has further increased the importance of bonded warehouses. The need to safely store goods while customs procedures are completed has elevated demand for professional warehouse services.
How Have TAREKS Requirements Been Tightened?
The 2026 Product Safety and Inspection Communiqués introduced significant tightening of TAREKS (Risk-Based Control System in Foreign Trade) requirements.
New TAREKS Rules
• In-warehouse product photos mandatory: Images of imported products taken within the bonded warehouse must be uploaded to the TAREKS system• Physical sampling reports: Company representatives must personally sign physical sampling reports• Expanded scope: Removal of "fixed out-of-scope" reference numbers means more HS codes now require TAREKS applications• Increased inspection frequency: Random inspection rates have been raisedWhat Should Businesses Do?
Review your TAREKS application processesEstablish in-warehouse photography proceduresDesignate authorized personnel for samplingVerify your HS codes against current TAREKS scopeEvaluate new requirements with your customs brokerWhat Is CBAM (Carbon Border Adjustment Mechanism)?
The European Union's Carbon Border Adjustment Mechanism (CBAM) became a formal financial and customs obligation in 2026.
Which Sectors Does CBAM Affect?
| Sector | Impact Level |
| Iron and Steel | High — CBAM certificate mandatory |
| Aluminum | High — Carbon footprint declaration required |
| Cement | Medium-High — Production emissions reporting |
| Fertilizers | Medium — Emissions calculation mandatory |
| Electricity | Medium — Applicable to cross-border trade |
| Hydrogen | Low-Medium — Newly included sector |
Impact on Warehouse Operations
CBAM creates an additional compliance layer, particularly for goods exported to the EU or transiting through EU markets:
• Carbon emission declarations required for CBAM-scope products bound for the EU• CBAM status of warehoused goods must be indicated on exit declarations• Exporters must plan for CBAM certificate purchase costsChanges in Warehouse Operating Rules
Continuing the tightening that began in 2025, significant updates to warehouse operating rules were implemented in 2026.
Size and Structure Requirements
| Criterion | Metropolitan | Other Provinces |
| Minimum Area | 5,000 m² | 3,000 m² |
| Enclosed Area Ratio | Minimum 20% | Minimum 20% |
| Security System | CCTV + Alarm mandatory | CCTV + Alarm mandatory |
| Fixed IP | Mandatory | Mandatory |
Operational Controls
• Authorities can limit new warehouse permits based on existing capacity and historical transaction volumes• Operators must submit annual price tariffs to regional customs directorates by end of January• Price transparency increased — tariffs made publicly available2026 Customs Changes Timeline
| Date | Change |
| January 2026 | Warehouse price tariff reporting obligation began |
| February 2026 | New TAREKS communiqués came into force |
| March 2026 | Simplified declaration exemption fully abolished |
| April 2026 | CBAM financial obligations officially started |
| June 2026 | Warehouse minimum area requirements updated |
Digitalization and Transparency Trends
While regulations have tightened, the digitalization trend continues to strengthen:
• Single Window System continues as the central platform for import/export management• Electronic declarations form the foundation of all customs operations• BİLGE system integration provides speed advantages in warehouse inventory tracking• Data transparency has been enhanced — more information shared publiclyNon-Compliance Risks Have Increased
Errors in HS code classification, declared values, or origin certificates carry far more serious consequences in 2026:
• Immediate cargo seizure risk has increased• Heavy financial penalties are being applied• Administrative sanctions have been expanded• Importers must verify all documentation before goods reach the Turkish borderHow to Make Your Business Compliant with 2026 Regulations
Work with a current customs broker — one who knows 2026 TAREKS requirementsReview your HS codes — check for scope changesAssess CBAM compliance — plan carbon declarations if you export to the EUStrengthen document management — error tolerance has decreasedInvest in digital systems — BİLGE and Single Window integration should be prioritizedChoose your warehouse partner carefully — work with an experienced operator compliant with new rulesAk Bonded Warehouse — Fully Compliant with 2026 Regulations
Ak Bonded Warehouse operates in full compliance with 2026 customs regulation changes:
• In-warehouse photography and sampling processes meeting current TAREKS requirements• Digital declaration and inventory management through BİLGE system integration• Regulatory compliance support with an experienced customs brokerage team• Information and guidance services for CBAM-scope productsContact us for detailed information on 2026 regulation changes and customized compliance consulting for your business.
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