Importing from Turkey to France: Customs Union, A.TR, EUR.1 & Procedures 2026

Introduction: the customs union, a major advantage

Turkey is France's 5th largest supplier outside the European Union, with over EUR 12 billion in annual imports. Textiles, automotive, steel, electronics, agri-food: the France-Turkey trade relationship is one of the most dynamic in the Mediterranean basin. The main advantage of this route: the EU-Turkey customs union, in force since 1996, which eliminates customs duties on the majority of industrial products.

However, the customs union does not cover everything. Agricultural products, certain processed products, and out-of-quota steel products remain subject to duties. This guide details the applicable rules, required documents (A.TR, EUR.1), freight options, and a cost example for a textile import.

The EU-Turkey customs union: how it works

Core principles

The customs union between the European Union and Turkey, established by Association Council Decision 1/95, rests on three pillars:

• Elimination of customs duties: industrial products (HS chapters 25-97) circulate at 0% duty between Turkey and the EU
• Common external tariff: Turkey applies the same customs tariff as the EU for imports from third countries
• Free circulation: a product placed in free circulation in Turkey (duties paid, conformity verified) is considered an EU product and vice versa

Key point: the customs union concerns not the origin of the product but its free circulation. A product manufactured in China, imported into Turkey with duties paid, and re-exported to France with a valid A.TR benefits from the 0% rate. This is a fundamental difference from a standard free trade agreement.

Covered products and exclusions

The A.TR certificate: key to exemption

Definition and role

The A.TR certificate is the goods circulation document specific to the EU-Turkey customs union. It attests that products are in free circulation in Turkey and eligible for customs duty exemption in the EU. It is a customs document, not a certificate of origin.

Issuance conditions

• The product must be in free circulation in Turkey (duties paid if imported from a third country)
• The product must fall under HS chapters 25-97 (industrial products)
• The Turkish exporter must be registered with Turkish customs
• The A.TR is issued by Turkish customs authorities (or authorised chambers of commerce)

Information on the A.TR

• Identification of exporter and importer
• Description of goods, number of packages, weight
• HS chapters and headings of products
• Stamp and signature of Turkish customs authority
• Unique serial number

Without a valid A.TR, Turkish industrial products will be subject to standard EU customs duties (Common External Tariff), ranging from 0% to 14% depending on the product. For textiles, this typically means 8-12%, a significant cost.

The EUR.1 certificate: for agricultural products

The EUR.1 certificate is a preferential origin certificate used for products not covered by the customs union, primarily agricultural products (HS chapters 1-24). Unlike the A.TR which certifies free circulation, the EUR.1 certifies that the product originates in Turkey according to the preferential agreement's rules of origin.

Key differences: A.TR vs EUR.1

For agricultural products, preferential duty rates vary by product. Some enter at 0%, others benefit from partial reductions, and some remain at the full CET (Common External Tariff) rate.

Textile specifics: Turkey-France

Turkey is France's 3rd largest textile supplier after China and Bangladesh. The textile sector is one of the main beneficiaries of the customs union:

Advantages for Turkish textiles

• 0% customs duty with A.TR (vs 8-12% for China or Bangladesh without an agreement)
• Geographic proximity: 4-6 days by road, versus 28-35 days by sea from Asia
• Responsiveness: smaller orders, short production times (2-4 weeks), rapid restocking
• Quality: Turkey is renowned for its cotton quality, dyeing, and finishing

Textile compliance points

• EU labelling rules: imported textiles must comply with EU Regulation 1007/2011 on textile composition. Labels must state fibre composition in the destination country's language.
• REACH compliance: textiles must comply with REACH regulation regarding chemical substances (AZO dyes, formaldehyde, heavy metals)
• CE marking: not required for textiles, but PPE (gloves, protective clothing) is subject to it
• Oeko-Tex certificate: not mandatory but strongly recommended for marketing in France

Freight options Turkey-France

Road transport: the preferred option

Road transport is the dominant mode for imports from Turkey, accounting for approximately 65% of volumes. The standard route passes through Bulgaria, Serbia or Romania, then Hungary and Austria before entering France. Border crossings are facilitated by the TIR regime (International Road Transit):

• TIR carnet: simplifies customs transit in countries crossed
• Customs seals: applied at departure in Turkey, verified on arrival in France
• T1 declaration: if goods are not in free circulation
• T2 declaration: if goods are in free circulation (with A.TR)

Maritime transport: for large volumes

Sea freight is preferred for large volumes and heavy or non-urgent products. Main lines connect:

• Istanbul / Gemlik / Mersin to Marseille / Fos-sur-Mer (5-8 days)
• Istanbul / Izmir to Le Havre / Dunkirk (7-12 days)
• Transit possible via Piraeus (Greece) or Gioia Tauro (Italy)

Customs procedures on arrival in France

Required documents

1. Commercial invoice: detailing goods, prices, Incoterm, sale conditions
2. Packing list: package details, gross and net weight, dimensions
3. A.TR certificate: for industrial products (duty exemption)
4. EUR.1 certificate: for agricultural products (preferential duties)
5. Transport document: CMR (road), B/L (sea), AWB (air)
6. Customs declaration (DAU): prepared by the customs broker
7. EORI number: mandatory for any EU importer
8. Specific certificates: health (food products), phytosanitary, CE conformity as applicable

Clearance process

Customs clearance in France follows the standard EU process:

1. Declaration filing (DAU): via the French customs Delta-G / Delta-X system
2. Risk analysis: the system classifies the declaration as green (automatic validation), orange (documentary check), or red (physical inspection)
3. A.TR verification: French customs may verify A.TR authenticity with Turkish authorities
4. VAT payment: 20% VAT is due even with 0% customs duties
5. Release: authorisation to withdraw the goods

Reverse charge VAT: French importers with an EORI number registered for reverse charge can defer VAT payment to their CA3 declaration, avoiding a cash outlay at the time of clearance.

Example: importing a textile shipment from Turkey to France

Starting data

• Product: 2,000 cotton shirts (HS 6205.20)
• FOB value Istanbul: EUR 18,000 (EUR 9/piece)
• Incoterm: FOB Istanbul
• Road freight (full truck Istanbul → Lyon): EUR 3,200
• Transport insurance: EUR 180
• Document: A.TR (industrial product in free circulation)
• Customs duty: 0% (customs union with A.TR)

Step 1: Customs value (CIF)

Step 2: Customs duties

Step 3: Import VAT (20%)

Step 4: Ancillary fees

Cost summary

* VAT is recoverable for VAT-registered businesses. The actual cost excluding VAT is EUR 21,650 (EUR 10.83/piece).

The logistics and customs surcharge (excluding recoverable VAT) is 21,650 - 18,000 = EUR 3,650, or 20.3% of the FOB price. This is significantly lower than the surcharge for a China import (35-50%) thanks to duty exemption and geographic proximity.

Comparison: same product imported from China

Even with more expensive freight, importing from Turkey is cheaper than from China thanks to customs duty exemption. And the lead time is 5 to 7 times shorter, which reduces working capital requirements.

Focus: importing Turkish agricultural products

Agricultural products (HS chapters 1-24) do not benefit from the customs union. They are covered by a separate preferential agreement granting duty reductions for certain products. Main agricultural products imported from Turkey to France:

• Dried fruits (figs, apricots, hazelnuts): reduced or 0% duties with EUR.1
• Olive oil: reduced duties within tariff quotas
• Fresh fruits and vegetables: variable duties, subject to EU entry prices
• Cereals and pulses: standard EU rates, no significant preference
• Fishery products: reduced duties with EUR.1

For agricultural products, the EUR.1 certificate is essential to benefit from preferential rates. Without EUR.1, full CET duties apply.

Tips for a successful Turkey import

1. Require the A.TR from the order stage: include the obligation in the purchase contract. Without an A.TR, you will pay unnecessary customs duties.
2. Verify the HS classification: ensure your product is covered by the customs union (chapters 25-97). A processed agricultural product may fall into industrial chapters.
3. Choose road for small volumes: trucks offer unmatched door-to-door flexibility, with 4-6 day delivery.
4. Register for VAT reverse charge: this avoids paying VAT at clearance and improves your cash flow.
5. Anticipate REACH controls for textiles: keep safety data sheets for chemicals used in manufacturing.
6. Compare costs with China: for textiles, Turkey is often more competitive in total cost (duties + freight + lead time).

Conclusion

Importing from Turkey to France benefits from an exceptional framework thanks to the customs union. Industrial products (including textiles) enter at 0% customs duty with an A.TR certificate, and geographic proximity reduces lead times to 4-6 days by road. For agricultural products, the EUR.1 certificate provides preferential duty rates. The main remaining cost is the 20% VAT, recoverable for VAT-registered businesses.

See our Incoterms 2020 guide to optimise cost allocation and our China-France import guide to compare both routes.