Logistics Guide

Exporting to the EU: Customs Tariffs, A.TR & VAT Guide

Inter Logistics Editorial Desk · October 2026 · 6 min read

A.TR · EUR.1 · CMRONAYLANDI
Key Takeaway: Under the EU–Turkey Customs Union, manufactured industrial goods enter the EU duty-free with an A.TR certificate. Destination import VAT is settled by the buyer.

The EU–Turkey Customs Union Mechanics

Since 1996, the Customs Union between Turkey and the European Union has eliminated customs duties and quantitative restrictions on industrial manufactured goods in free circulation, certified via an A.TR circulation certificate.

Understanding European Import VAT

While customs duties are zero for eligible industrial goods under an A.TR certificate, Value Added Tax (VAT) is strictly collected by destination EU tax authorities at local rates (e.g., 19% in Germany, 20% in France, 21% in the Netherlands), payable by the registered EU importer.

Frequently Asked Questions

Does the A.TR certificate cover agricultural and food products?

No. Basic agricultural and unprocessed food products are excluded from the Customs Union and are instead governed by preferential trade agreements requiring EUR.1 certificates.

Where can I verify EU import tariff rates for specific goods?

Exporters can query the official European Commission TARIC database using the 10-digit Combined Nomenclature (CN) tariff code.

This guide is for informational purposes only. International customs tariffs and transport regulations are subject to revision; verify requirements with our operations desk prior to shipment.

Related Logistics Guides

Request a Freight Proposal & Transit Plan

Provide your collection address, destination city, pallet count, and cargo details; our operations team will respond promptly.