GTİP (Gümrük Tarife İstatistik Pozisyonu, Customs Tariff Statistical Position) is the 12-digit code showing where an item sits in the Turkish Customs Tariff Schedule. The first 6 digits come from the international Harmonized System, digits 7–8 from the EU Combined Nomenclature, and the last 4 digits from national subdivisions. The customs duty rate, import and export licences and foreign trade statistics are all determined by this code.
What does each of the 12 digits mean?
GTİP (the Turkish HS/tariff code) is a layered code that narrows the goods down from the general to the specific. According to the explanation by the Ministry of Trade (Ticaret Bakanlığı), the structure is as follows:
| Digits | Source | Scope |
|---|---|---|
| 1–2 | Harmonized System (HS) | Chapter (e.g. 84: machinery, mechanical appliances) |
| 3–4 | Harmonized System (HS) | Heading |
| 5–6 | Harmonized System (HS) | Subheading; common to all World Customs Organization members |
| 7–8 | EU Combined Nomenclature (CN) | Subdivision shared with the EU under the Customs Union |
| 9–10 | National | Positions opened for tax measures specific to Turkey |
| 11–12 | National | Statistical subdivisions |
The first 6 digits are the same all over the world; this is why the HS code on the foreign buyer's invoice and the first 6 digits of the GTİP on the Turkish declaration must match. The difference is explained in detail in the entry difference between HS code and GTİP.
Why is GTİP so decisive?
Based on the code entered on the declaration, the customs administration decides four things:
- Duties and taxes: Customs duty, additional customs duty, anti-dumping and special consumption tax (ÖTV) rates are defined per GTİP.
- Licences and controls: Prior authorisations from bodies such as TSE (Turkish Standards Institution), the Ministry of Agriculture and Forestry and the Ministry of Health are tied to specific positions.
- Trade policy: Surveillance, quotas and export restrictions are applied via the code.
- Statistics: Foreign trade data of TÜİK (Turkish Statistical Institute) and the Ministry of Trade is compiled using this classification.
Who sets the codes, and when do they change?
The first 6 digits are managed by the World Customs Organization (WCO), which updates the Harmonized System roughly every five years. The edition in force is HS 2022; the HS 2028 amendments will enter into force on 1 January 2028. In Turkey, the "Turkish Customs Tariff Schedule Divided into Statistical Positions" (İstatistik Pozisyonlarına Bölünmüş Türk Gümrük Tarife Cetveli) is published every year by Presidential Decision. The 2026 schedule was published in the Official Gazette of 30 December 2025 and entered into force on 1 January 2026. Using the previous year's GTİP for products whose code changed at the start of the year is a common mistake.
Responsibility for classification lies with the declarant; the customs broker carries out this work on the declarant's behalf. For products where there is doubt, a Binding Tariff Information (BTI, Bağlayıcı Tarife Bilgisi) decision can be obtained from the customs administration. According to the Ministry of Trade, a BTI is valid for 6 years from the date of issue.
How is the correct GTİP determined?
- What the product is, what it is made of and what it is used for are clarified with technical documentation.
- The General Interpretative Rules of the Harmonized System are applied in order, and the section and chapter notes are read.
- Once the 6-digit subheading has been found, you drill down to 12 digits in the current Turkish tariff schedule.
- The tax rates and licensing requirements linked to the code are checked separately.
For a step-by-step method, see the guide how to find a GTİP number.
Consequences of an incorrect GTİP
Under Article 234 of the Customs Law, if an error in the tariff element causes the difference between the declared and the correct duty to exceed 5%, a fine of three times this difference is imposed in addition to the unpaid duty. If the error is reported by the declarant before the administration detects it, the fine is applied at a rate of 10%. Even where there is no loss of revenue, a wrong code can lead to missing licence documents, the goods being held at customs or an additional assessment during post-clearance control. The code must be read correctly together with the procedure code on the declaration.
How does Voltim Global support you?
Under regulatory consultancy and customs brokerage, Voltim Global checks the classification against the technical documentation before shipment, together with contracted customs brokers. On the Russia–Akkuyu route, where more than 450 shipments have been handled since March 2024, coding of project equipment arriving in multiple parts is also part of this pre-check.