A GTİP number (Turkish HS/tariff code) is found by narrowing down the product's structure, material and function in the Turkish Customs Tariff Schedule (Türk Gümrük Tarife Cetveli), step by step through chapter, heading and subheading. Classification is based on the General Interpretative Rules and the Explanatory Notes; the Ministry of Trade's (Ticaret Bakanlığı) TARA application helps with the search. If in doubt, Binding Tariff Information valid for six years can be requested from the customs administration.
What do the 12 digits of a GTİP show?
The Customs Tariff Statistical Position (Gümrük Tarife İstatistik Pozisyonu, GTİP) is built by adding EU and Turkish subdivisions to the 6-digit code of the Harmonized System. The definition is covered in What is GTİP, and its relationship to the international code in the difference between an HS code and GTİP.
| Digits | Name | Who sets them? |
|---|---|---|
| 1–2 | Chapter | World Customs Organization (Harmonized System) |
| 3–4 | Heading | Harmonized System |
| 5–6 | Subheading | Harmonized System |
| 7–8 | Combined Nomenclature | European Union |
| 9–10 | National subdivision | Türkiye (different tax treatments) |
| 11–12 | Statistical subdivision | Türkiye |
How do you find a GTİP step by step?
- Describe the product technically. Not its trade name, but its material, function, degree of processing, operating principle and place of use. Keep catalogues, technical data sheets and photos at hand. To use the Customs Guide's (Gümrük Rehberi) example, a "computer" appears in the tariff as an "automatic data-processing machine".
- Find the section and chapter. The Harmonized System is divided into 21 sections and the chapters beneath them; the higher the number, the higher the degree of processing. Raw materials are in the first sections, machinery and appliances in the last.
- Choose the heading. Read the heading text together with the section and chapter notes. The notes may explicitly exclude a product from a chapter.
- Go down to the subheading. Compare the options at the same level; the number of dashes shows the hierarchy.
- Complete the 12 digits. The 8th, 10th and 12th digits are selected from the Turkish Customs Tariff Schedule, published once a year.
- Check duties and measures. Use the Ministry of Trade's TARA application to look up the tax rates and trade policy measures linked to the GTİP.
What do the General Interpretative Rules say?
- Rule 1: Classification is determined by the terms of the headings and the notes; section and chapter titles are for reference only.
- Rule 2: Incomplete, unassembled or disassembled goods are classified with the finished article if they have its essential character; mixtures are also dealt with under this rule.
- Rule 3: If more than one heading fits, the most specific description is chosen; failing that, the component giving the essential character; failing that, the heading that occurs last in numerical order.
- Rule 4: Goods that fit no heading are classified with the goods they most closely resemble.
- Rule 5: Special cases, covers and normal packing are, as a rule, classified with the goods.
- Rule 6: Subheadings are compared on the same principles, within their own level.
Examples: a portable computer weighing no more than 10 kilograms falls under subheading 8471.30, a ball bearing under 8482.10 and headphones under 8518.30. The remaining digits are completed from the tariff schedule. Besides these sources, the Explanatory Notes to the Customs Tariff Schedule, the EU explanatory notes, World Customs Organization classification opinions and binding tariff decisions in the EU's EBTI database are also used.
What if you are not sure?
Binding Tariff Information (Bağlayıcı Tarife Bilgisi, BTB) can be requested in writing from the customs administration. The application is made via the e-services menu of the Ministry of Trade to the İstanbul, Central Anatolia, Aegean, Uludağ, Central Mediterranean and Eastern Marmara regional directorates of customs and foreign trade. BTB is free of charge, but the applicant pays any analysis and expert examination costs. It is valid for six years from the date of issue; it ceases to be valid if the tariff schedule changes or if it was based on incorrect information.
Common mistakes
- Searching online by trade name and using the first code found.
- Extending the supplier's 6- or 8-digit code to 12 digits without checking it.
- Forgetting that the Harmonized System is updated every few years; the World Customs Organization's 2028 edition will enter into force on 1 January 2028.
For complex products, obtaining GTİP classification and regulatory consultancy reduces the risk of duty differences and penalties arising from an incorrect declaration.