TRNC Customs Legislation and Related Laws

Customs and Excise Duties

Customs duty is one of the principal charges on goods imported into the TRNC. Its base is generally the goods’ CIF value (cost + freight + insurance), while the rate is determined by the goods’ GTIP/HS tariff code in the Customs Tariff Schedule.

Who does this concern?

Businesses making commercial imports, individuals importing vehicles and anyone sending goods to the TRNC.

Key points

• The rate varies by the type of goods (GTIP/HS code) and country of origin.
• For vehicles, customs duty is determined by origin: Türkiye-origin vehicles are exempt. EU and UK passenger vehicles are exempt up to the engine-size threshold (petrol ≤2000cc; diesel ≤2500cc), with 10% above it. Japanese and other third-country passenger vehicles are 10%. For commercial vehicles (vans/trucks/double-cabs), EU/UK origin is exempt; third-country origin is 10% up to 2500cc and 22% above 2500cc. The Customs Department determines its own reference tax base rather than simply accepting the invoice value.
• PSF, VAT, wharf charge, GKK, withholding and bandrol may apply alongside customs duty.

Motor Vehicle Age Limitation Regulation

A model-age limit applies to used vehicles imported into the TRNC. Age is calculated between the vehicle’s first registration date and arrival at the TRNC port; the year of manufacture is used for classics.

Current age limits

• Passenger cars, SUVs, motorcycles and electric vehicles: 5 years. At release-order (ordino) date, the limit may not be exceeded by even one day.
• Vans, trucks, pickups, truck tractors, double-cabs and motor caravans: 12 years; the limit is strict.
• Buses carrying 22 or more passengers: no import permit after completing 13 years.
• Classic status: vehicles and motorcycles aged 25 years or more, subject to Department of Antiquities and Museums approval.

Motor Vehicles and Road Traffic Law (21/1974)

This law regulates vehicle registration, logbook procedures, number plates and road-tax obligations in the TRNC. A cleared vehicle must meet registration and road-licensing requirements before entering traffic.

Key points

• After clearance, the vehicle is registered to its owner and a logbook is issued.
• Road tax and compulsory insurance obligations apply.
• The law has been updated through amendment laws.

Price Stability Fund (PSF / FİF)

The Price Stability Fund applies to certain imported goods. For vehicles its rate varies by vehicle type, engine capacity, age and origin. Under the August 2026 PSF Order:

• Passenger vehicles: ≤2000cc 3% · 2000–3000cc 8% · >3000cc 12%.
• Electric vehicles: 5%.
• Motor caravans: 15%.
• Commercial vehicles: EU/UK/Türkiye origin: 16% up to 8 years and 31% from 8–12 years; Japan/other origin: 6% up to 8 years and 21% from 8–12 years.
• Classic vehicles/motorcycles aged 25 years or more: 6% + 750 TL per vehicle.

Key points

• Rates are updated by Official Gazette orders (current reference: August 2026 PSF Order, Official Gazette No. 44).
• Türkiye-origin passenger vehicles receive the statutory reduction: 50% of the applicable rate at ≤1500cc and 70% in other bands.
• The fund forms part of the total tax burden with customs duty and VAT.

Value Added Tax (VAT)

Import VAT is calculated on: CIF + Customs Duty + PSF + Wharf + GKK + Bandrol. Withholding is excluded from the VAT base. Vehicle VAT follows the 2025 VAT Rates Regulation.

Key points

• Passenger cars, SUVs and motor caravans: 20%.
• Electric vehicles: 5%.
• Commercial vehicles and truck tractors: 16%.
• Motorcycles: 200cc and below 16%; 201cc and above 20%.
• VAT is applied after customs duty, funds and charges are calculated, excluding withholding.

Foreign Trade and Import-Export Rules

Goods entering and leaving the TRNC are governed by foreign-trade legislation and import-export regulations. Some products require permits, standards compliance or quotas.

Key points

• A customs declaration is prepared for import/export transactions.
• Specific products may require prior approval, conformity documents or standards.
• Commercial transactions require company and tax registrations.

Wharf, Registration and Other Charges

Main charges added to customs duty, funds and VAT include:

• Wharf charge: 4.4% of CIF; not charged for vehicles arriving via Ercan Airport.
• GKK: 2.5% of CIF.
• Withholding: 4% of CIF, excluded from the VAT base.
• Bandrol: 0.3% of CIF + 50 TL per vehicle, excluding bicycles.
• Registration, interim registration and road-tax charges.

Foreign-currency values are converted into TL using the CBRT Forex Selling rate on the transaction date.

Official Sources

• TRNC Customs Information System — Tariff Interface
• TRNC Legislation Portal
• Trade Department
• Revenue and Tax Department
• Kamunet Legislation Archive