What the customs union makes free, and what stays
The customs union between the EU and Turkey started on 1 January 1996 and covers industrial goods. Coal and steel have a separate agreement. Agricultural products get preferences only. Services and public procurement are outside the customs union (European Commission, 2026).
| Goods from Turkey | EU customs duty | Proof at import |
|---|---|---|
| Industrial goods in free circulation in Turkey | Free of EU customs duty | A movement certificate A.TR |
| Coal and steel products | Separate agreement for coal and steel | Proof of preferential origin: a EUR.1 certificate or an invoice declaration |
| Most agricultural products | Preferences for some products | Proof of preferential origin: a EUR.1 certificate or an invoice declaration |
Proofs at import: business.gov.nl (2026).
The customs union is about customs duty. For every shipment you sell in the EU, you still need these:
- An importer in the EU. This is the company in the EU that declares the goods at customs: your EU buyer, your own Dutch company or a customs representative. See importer of record in the EU.
- Import VAT. The importer pays it at import, or reports it in its VAT return with an Article 23 licence.
- An EU customs number (EORI number). It is free of charge. Your Dutch company applies at Dutch Customs.
- Product safety (GPSR). Since 13 December 2024, a consumer product needs a responsible economic operator established in the EU: the manufacturer, the importer, an authorised representative or a fulfillment service provider. See EU representative requirements.
- Packaging (PPWR). The EU packaging regulation has applied since 12 August 2026.
- The carbon border tax (CBAM) for iron and steel, aluminium, cement, fertilisers, hydrogen and electricity. Above 50 tonnes of these goods a year, the importer needs authorised CBAM declarant status before import. For hydrogen and electricity, the status is needed from the first shipment. See CBAM and Turkey. The CBAM cost calculator for Turkey gives the yearly certificate cost of your shipments.
- The EU deforestation rules (EUDR) for wood and furniture. They apply from 30 December 2026, also for a new Dutch company. Micro and small companies set up by 31 December 2024 follow on 30 June 2027, except for wood products that the EU Timber Regulation already covered (Regulation (EU) 2023/1115, Article 38). The importer does the due diligence.
Your own Dutch company as importer, with the Article 23 licence
Your Dutch limited company (a BV) declares your goods at customs in its own name, with its own EORI number. It sells to your buyers in the EU as an EU supplier, with a Dutch VAT number. Your EU buyers then receive goods that are already cleared through customs.
With an Article 23 licence, your Dutch company reports the import VAT in its VAT return and deducts it in the same return. You keep the cash in your business. A company established in the Netherlands applies for the licence itself. A company abroad uses a Dutch fiscal representative. See the Article 23 licence for import VAT.
| Importer | What it means for you | Suits |
|---|---|---|
| Your own Dutch company | Your group keeps the import, the VAT position and the customer relationship. Your company sells as an EU supplier. | Regular shipments, buyers in several EU countries, stock in the EU |
| Your EU buyer | The buyer clears the goods and pays the import VAT. | Buyers who import for themselves |
| A customs representative | A company in the EU declares the goods in its own name for your company in Turkey. | First shipments and small volumes |
For the documents from Turkey and the set-up itself, see company formation from Turkey.
Warehouse and customs near Schiphol and Rotterdam
Our team works from Hoofddorp, next to Schiphol. After you ask, our team chooses partners for your products and volumes:
- A warehouse near Schiphol or Rotterdam for pallets, stock and orders for your EU buyers.
- A customs partner for the import declarations and the A.TR certificates, and for CBAM goods a partner with authorised CBAM declarant status where you need one.
- Road transport from Turkey by a carrier that brings your goods to the warehouse.
- Fulfillment for orders from web shops and marketplaces in the EU.
Our team checks the partner’s licence or status before you receive a price. You decide. The partner invoices your company directly for its own work, and we invoice our own work. You have one contact person on our team. See stock in the Netherlands and how we work with partners.
Main sectors in Turkish exports
Turkish exports to all markets in 2025, for the main product groups. Each product group is a chapter of the customs tariff (Ministry of Trade of Türkiye, 2026):
| Product group | Exports 2025 | Change on 2024 |
|---|---|---|
| Vehicles and parts (chapter 87) | USD 36.7 billion | Up 13.2% |
| Machinery and mechanical appliances (chapter 84) | USD 25.9 billion | Up 1.4% |
| Electrical machinery and equipment (chapter 85) | USD 17.8 billion | Up 7.9% |
| Mineral fuels and oils (chapter 27) | USD 15.3 billion | Down 7.9% |
| Precious stones and metals, jewellery (chapter 71) | USD 13.4 billion | Up 2.6% |
| Plastics and plastic products (chapter 39) | USD 11.2 billion | Up 2.7% |
| Iron and steel (chapter 72) | USD 10.7 billion | Up 5.4% |
| Products of iron or steel (chapter 73) | USD 9.7 billion | Down 1.2% |
| Knitted clothing and accessories (chapter 61) | USD 9.6 billion | Down 4.9% |
| Fruit and nuts (chapter 8) | USD 6.2 billion | Down 1.4% |
Steel, aluminium and cement come under CBAM. Furniture and wood come under the deforestation rules. Consumer goods such as apparel need a responsible economic operator in the EU.
The EU imported €103.3 billion of goods from Turkey in 2025, and Turkey is the fifth trade partner of the EU (European Commission, 2026). Turkey exported USD 8.17 billion of goods to the Netherlands in 2025. From 2005 to 2025, direct investment from Turkey in the Netherlands reached about USD 21 billion (Ministry of Foreign Affairs of Türkiye, data to 2025).
Large orders: we act as sales agent or purchasing agent
For large orders, we can act for one side of the deal, under a written agreement.
- Sales agent in the EU for a Turkish producer. We look for EU buyers for your products and talk with them for you. Your company signs every sales contract itself.
- Purchasing agent for an EU buyer. We look for Turkish producers for the buyer and check them. Customs adds commissions paid by the buyer to the customs value, with the exception of buying commissions (Union Customs Code, Article 71).
The rules for every deal:
- One client per deal: the Turkish producer or the EU buyer.
- A written agreement with the task and the fee, signed before the work starts.
- The buyer pays the seller directly through the banks, for example with a letter of credit or through an escrow bank.
- We invoice our own fee to our client.
Agent work has its own price, which you see first.
Turkish support for your warehouse in the Netherlands
Turkish exporters can apply for a refund of 50% of eligible rent for a warehouse abroad (Decision 5973, article 11) and of fulfillment costs abroad (Decision 5986, article 6). The Turkish company pays first, applies through its exporters’ association and receives any refund in Turkish lira. Your exporters’ association confirms the current rules.
The amounts in lira, the claim and the invoices that suit it: warehouse support in the Netherlands for Turkish exporters.
How it works
- Tell us your plan. Your products, your volumes, your EU buyers and how you ship from Turkey.
- Receive a written proposal. Your Dutch company, or a holding with an operating company, plus the numbers it needs. You receive partner quotes after you ask for them.
- We set up your company. You sign a power of attorney in Turkey, and a Dutch civil-law notary signs the deed. Your company is ready usually within one week once all documents are complete. See company formation from Turkey.
- Your numbers. Your company receives its VAT number, and our team applies for the EORI number and the Article 23 licence.
- Partners where you need them. Warehouse, customs partner and carrier. You see each price first, and your company signs with the partner.
- Your first shipment. Your Dutch company imports the goods and invoices your EU buyers. Our team handles the bookkeeping and the VAT returns.
Selling in the EU from the Netherlands: more guides
The parcel rules, stock in the Netherlands and the three ways to sell in the EU, side by side.
Your company in the Netherlands
One package for the full setup. You sign a power of attorney in your own country. The notary in the Netherlands does the rest.
Swipe to see all four options →
Your Dutch BV
from €2,950
excl. VAT
- The notary deed, signed for you with a power of attorney
- Registration at the Dutch Chamber of Commerce (KVK)
- The identity check the law requires
- Registration of the owners in the register of ultimate owners (UBO register)
- Your tax number and VAT number
- The list of documents from your country, and how to legalise them (apostille)
- Advice on the setup that keeps your tax low from year one: one company or a holding, your first financial year and your salary
- Personal support during the setup and the start of your company
Holding and operating company
from €4,950
excl. VAT
Set up for growth of your company and your wealth.
- Two companies, set up together, with everything from the BV package for both
- You can pay profit to your holding tax-free (participation exemption)
- In your holding, you keep your profit apart from the risks of daily business, and you can invest it
- If you sell your operating company later, your holding receives the profit tax-free
What you can add
Made for your company. The price is in your proposal.
- Business bank account: the complete file your bank asks for
- eHerkenning: your login for the Dutch tax portal
- EORI number: your number for import and export
- Article 23 licence: you settle import VAT in your VAT return, so you keep that cash in your company
- One VAT return for all your online sales in the EU (One Stop Shop, OSS)
- Payroll tax number, so your company can pay you a salary
- A lower director salary, prepared and submitted to the tax authority
- The 30% ruling for you or your staff, when you relocate to the Netherlands
- Bookkeeping, VAT returns and annual accounts
- Licences and EU rules for your sector
Your first-year plan
Before you start trading, the team looks at everything you plan to do. You get a written plan, and the applications are filed for you. See the first-year plan →
- The registrations and licences your company needs
- Your salary, dividend and loans from your company in year one
- The tax schemes and deductions you are entitled to
- Your numbers for the first year: tax, salary and what you keep in your company
Your written proposal shows the exact amount before you decide. Owners from some countries need extra checks.
Want our team to have a look? →Free advice on your next step