Importer of Record (IOR) Services in Turkey: Import Without Setting Up Your Own Company

What Is an Importer of Record (IOR) and How Does It Work in Türkiye?

An Importer of Record (IOR) is the party identified for an import that carries the responsibilities assigned by the destination country, including customs declarations, applicable duties and import compliance; the legal role differs by country. If you want to deliver commercial goods into Türkiye without setting up your own Turkish company, this is generally arranged through a local importer or foreign trade company with the appropriate tax registration. Dexpell coordinates a local importer or foreign trade company arrangement for eligible transactions, so the overseas seller does not necessarily need to establish its own Turkish entity solely for the shipment. Appointing a customs broker does not, by itself, transfer the importer's obligations; the importing entity and service scope must be agreed before shipment.

Who Needs This Service?

IOR services are a practical option for international manufacturers, overseas sellers and project suppliers who want to deliver commercial goods, equipment or spare parts into the Turkish market without establishing their own importing operation. Each request is assessed individually based on the product, HS classification, origin, value, intended use and the buyer-seller relationship. Regulated goods requiring permits or certification are also considered case by case, but acceptance is never guaranteed.

Service Scope: From Pre-Shipment Assessment to Final Delivery

The process starts with a review of the product description, HS classification information, origin, value, intended use and the buyer-seller arrangement to identify import requirements. For eligible transactions, we coordinate a local importer or foreign trade company arrangement in Türkiye. Customs documentation and clearance are coordinated with the appointed customs professionals. We also coordinate an assessment of applicable duties, taxes and import charges — estimates depend on classification, origin, valuation, documentation and the rules in force when the goods are entered. Air, ocean, road or courier/express transport is considered where suitable for the route and commodity, and after customs release we can arrange onward delivery to your customer, warehouse, facility or project site, including storage where agreed.

How Customs Value and the CIF Basis Work

Value-based customs duties in Türkiye are generally assessed on customs value rather than the goods invoice amount alone. Under the transaction value method, the calculation includes the price paid or payable, adjustments required under customs valuation rules, and freight, insurance and relevant handling costs up to the place of entry into Türkiye if not already included in the invoice. In simplified terms: goods value + freight + insurance to entry + other required valuation adjustments = customs value. CIF is a useful shorthand, but a CIF invoice is not automatically the final customs value, and the same costs should not be added twice. Separately identified post-entry transport and insurance are generally excluded from customs value; duty treatment also depends on classification, origin and applicable trade measures.

Import VAT and the Subsequent Domestic Sale

Import VAT is generally calculated on the relevant customs value plus applicable duties and other statutory additions, including qualifying expenses up to customs declaration registration; import VAT is not added to its own base. Some local expenses may enter the import VAT base even where they are not part of customs value, and applicable rates, exemptions and special rules depend on the transaction. When the local importer subsequently sells the goods to a customer in Türkiye, this is a separate domestic supply, and the importer issues a domestic sales invoice with applicable Turkish VAT shown separately unless an exemption applies. Import VAT and domestic sales VAT are separate stages; eligible input VAT may be credited subject to Turkish VAT rules and documentation, but recovery is not automatic.

Why Choose Dexpell

Dexpell assesses your shipment and coordinates an appropriate importer and logistics arrangement for eligible transactions, with the importing entity, responsibilities and service scope identified before shipment. For eligible transactions we can coordinate Delivered Duty Paid (DDP) shipments, combining the import arrangement with freight and final delivery — though DDP terms alone do not establish importer eligibility or remove tax obligations. As an IATA-accredited air cargo agent in Turkey, we work directly with airlines on Istanbul-origin shipments, giving us direct control over booking and pricing.

Get an Instant Quote

To get an instant quote for your shipment into Türkiye, send us the HS/tariff code of your product (if known), the product type, the country of origin, the estimated value and the buyer-seller structure. With this information we can assess your shipment and prepare a tailored import and freight quote quickly.

You can reach us directly at info@dexpell.com or via WhatsApp: https://wa.me/905322254845

https://www.dexpell.com/en/quote

Frequently Asked Questions

Can I import into Türkiye without setting up my own Turkish company?

For eligible transactions, Dexpell can coordinate a local importer or foreign trade company arrangement. The local importer handles the import under the agreed structure; product requirements and transaction eligibility still apply.

Is a foreign trade company required for every import into Türkiye?

No. A foreign trade company is one possible local importer arrangement. The importing party must have the appropriate tax registration and meet applicable requirements; the structure depends on the transaction.

How are customs duties calculated in Türkiye?

Value-based duties generally use customs value, including applicable freight, insurance and other required adjustments to the place of entry. Duty treatment depends on classification, origin and trade measures; the goods invoice alone may not be the full base.

Is the CIF invoice amount automatically the customs value?

No. CIF is a useful shorthand, but a CIF invoice is not automatically the final customs value. Separately identified post-entry transport and insurance are generally excluded, and each cost must be reviewed individually.

How is import VAT calculated?

Import VAT generally applies to the relevant customs value plus applicable duties and other statutory additions, including qualifying expenses up to declaration registration. Rates, exemptions and special rules vary, and import VAT is not included in its own base.

Is VAT charged again when the local importer sells to a Turkish customer?

Yes — a subsequent domestic sale is a separate taxable transaction, with applicable VAT shown on the domestic sales invoice unless an exemption applies. Eligible input VAT may be credited subject to Turkish rules and documentation; recovery is not automatic.

Can Dexpell coordinate DDP shipments into Türkiye?

For eligible transactions, yes — we coordinate the appropriate import structure together with freight and final delivery. DDP terms do not replace importer eligibility, registration or tax requirements.

Do you accept all products for IOR services?

No. Each request is assessed by product, classification, origin, value, intended use and transaction structure. Restricted or regulated goods may require permits or additional approvals, and some shipments may not be accepted.

What information do you need for an instant quote?

The HS/tariff code (if known), product type, country of origin, estimated value and the buyer-seller structure are enough to start — send them to info@dexpell.com or via WhatsApp.

Does using a customs broker remove the importer's responsibilities?

No. The broker can prepare and file the customs declaration, but the importer retains responsibility for accurate information and regulatory compliance.

Related Services & Articles

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https://www.dexpell.com/en/media/blog/suriyede-gumrukleme-hizmeti

https://www.dexpell.com/en/media/blog/abd-section-301-tarifesi-turkiye-2026

Sources: Turkish Ministry of Trade customs valuation guidance (ticaret.gov.tr); Turkish Ministry of Trade importer eligibility guidance (gumrukrehberi.gov.tr); Turkish Revenue Administration VAT General Application Communiqué, Parts III/A-2 and III/C (gib.gov.tr). This article is general information, not transaction-specific tax or legal advice.