How does the export customs clearance process work?

Who files the export declaration, and where?

Export procedures run through two customs offices. The customs office of export is an inland customs office close to where the cargo is prepared or, for companies with an on-site clearance authorisation, the facility itself; the declaration is registered and the control carried out here. The customs office of exit is the border gate, port or airport; it confirms that the goods have physically left the country. The journey between the two offices takes place under customs supervision and is monitored with a transit document. How this document differs from a classic transit document is explained in the entry on export T1 vs transit T1.

The process step by step

1. Preparation: The company obtains access to BİLGE or authorises a customs broker, registers with the Obligor Registration and Tracking System (Yükümlü Kayıt ve Takip Sistemi) and completes its registration with the relevant exporters' association. The product's GTİP (Turkish HS/tariff code) and any required permits are clarified in advance.
2. Declaration: Consignor and consignee, value, currency, delivery terms, GTİP, weight and transport details are entered into BİLGE. The procedure type appears as "EX" in the registration number.
3. Association approval: The declaration data is sent electronically to the exporters' association; customs procedures do not proceed until approval is received.
4. Control: Depending on the risk analysis, a document check or physical inspection is carried out. Goods found compliant are cleared for loading and sealing.
5. Exit notification: The operator of the means of transport or its representative notifies the customs office of exit that it has taken over the cargo and will leave the country with it.
6. Physical export and closure: The export takes place when the truck leaves through the border gate, the ship departs the port with its cargo or the aircraft takes off. The declaration is closed in the system.

Which documents are required?

As a basic rule, the declaration and the commercial invoice are sufficient. Additional documents vary depending on the product and the destination country:

Origin and movement certificates provide no advantage on exit from Türkiye; they give the buyer a duty reduction on import. Still, if they are not sent with the cargo, the buyer pays higher duties. For the option of making an origin declaration on the invoice, see the entry on the approved exporter invoice declaration.

Why does physical export matter for the VAT refund?

Export deliveries are exempt from VAT under Article 11/1-a of VAT Law No. 3065. The exporter's ability to recover the VAT paid on inputs depends on documenting, with a closed declaration, that the goods have physically left the country. Closure data is transferred electronically from the Ministry of Trade (Ticaret Bakanlığı) to the Ministry of Treasury and Finance (Hazine ve Maliye Bakanlığı); the transfer can be followed via the "KDV İadem Nerede?" ("Where is my VAT refund?") link in the Customs Guide (Gümrük Rehberi). The export VAT refund application is also based on this closure record.

Common mistakes

• The value, currency or delivery terms differing between the invoice and the declaration.
• Trying to open a declaration without an association registration.
• Declaring items on the same invoice under the wrong GTİP codes; this causes problems in the importing country.
• Preparing a refund application with a declaration that has not been closed; the file is considered incomplete.

How does Voltim Global support this?

Voltim Global plans export customs clearance together with road and sea transport; consistency of the declaration data with the invoice and packing list is checked before loading. The vehicle's exit information from the border gate is passed on to the exporter, and the closure process is followed up.

Published: 03.11.2026 · Voltim Global