Importer of Record (IOR) Services in Türkiye & USA

For the Türkiye model described here, an eligible local importer with the appropriate Turkish tax registration handles the commercial import. For eligible transactions, Dexpell can coordinate a local importer or foreign trade company arrangement, so the overseas seller does not necessarily need to establish its own Turkish company solely for the shipment.

A foreign trade company is one possible importing structure, not a special company type required for every import. The importer, purchase and resale arrangements, invoicing and product requirements must fit the actual transaction.

Value-based customs duties in Türkiye are generally assessed on the customs value, rather than the goods invoice amount alone. Where the transaction value method applies, the calculation includes the price paid or payable, adjusted under customs valuation rules, including freight, insurance and relevant loading and handling costs up to the place of entry into Türkiye if not already included.

Simplified explanation: goods value + freight + insurance to entry + other required valuation adjustments = customs value. CIF is useful shorthand, but a CIF invoice is not automatically the final customs value. Do not add the same costs twice.

Not all Türkiye local charges belong in customs value. Separately identified post-entry transport and insurance are generally excluded; each charge must be assessed by its nature and timing. Duty treatment also depends on classification, origin and applicable trade measures.

Import VAT is generally calculated after the applicable duties and other statutory additions have been established. Its base includes the relevant customs value, duties and other includable taxes, levies and charges, plus qualifying untaxed expenses and adjustments up to customs declaration registration. Import VAT itself is not added to its own base.

Some local expenses may therefore enter the import VAT base even where they are not part of customs value. 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. The importer issues a domestic sales invoice with applicable Turkish VAT shown separately on the taxable sales amount, unless an exemption or special rule applies.

Import VAT and domestic sales VAT are separate stages. Eligible input VAT may be credited under Turkish VAT rules, subject to documentation and deduction restrictions. Recovery is not automatic, and the domestic customer does not simply receive the importer’s customs VAT receipt as its purchase invoice.

A foreign company may act as a non-resident importer in the United States without forming a separate U.S. company solely to make the import. Eligibility depends on its role in the transaction and compliance with U.S. Customs and Border Protection requirements.

Dexpell coordinates the logistics and importer setup process with the parties involved. A licensed U.S. customs broker can file entries on behalf of an eligible foreign importer under a valid Power of Attorney. The U.S. customer does not necessarily need to act as importer, but the transaction must still have an eligible importer with defined responsibilities.

Depending on the transaction, preparation may include a CBP importer identity record using Form 5106, an appropriate importer number, broker authorization and a customs bond. A non-resident corporation must meet the applicable resident-agent requirements, including an agent authorized to accept service of process in the port-of-entry state or, where the remote-location filing rules allow, the filing state. Required bonds must meet CBP surety rules.

The foreign importer may delegate entry preparation and filing to its broker while retaining its importer responsibilities. It must still supply accurate information, maintain required records and meet applicable customs and product requirements. Broker representation is not an exemption from these duties.

Under the U.S. transaction value method, international freight and insurance are generally excluded from the dutiable value when properly identified and supported. Required additions and other valuation rules still apply. The CIF invoice total should not automatically be declared as the customs value.

Applicable tariffs, trade remedies, processing fees and any other relevant charges must be assessed for the shipment. The United States has no federal import VAT comparable to Türkiye’s system; this does not remove potential federal excise taxes or state and local sales or use tax obligations.

Dexpell can assess Delivered Duty Paid (DDP) shipments for eligible transactions in either destination. DDP terms alone do not establish importer eligibility or remove registration, product compliance or tax obligations. The importer arrangement and allocation of costs must be settled before the cargo moves.