What the EU–Turkey Customs Union actually covers
The Customs Union in force since 1996 covers industrial goods and processed agricultural products. For these categories, Turkey and the EU apply the same external tariff to goods coming from third countries, and goods move between Turkey and EU member states at zero import duty.
What it does not cover: basic agricultural products (raw grain, fresh produce, unprocessed food). These are subject to the EU's Common Agricultural Policy tariffs, which can be substantial, and any preferential treatment comes from a separate EU-Turkey agricultural agreement with its own rules and certificates.
The Customs Union is not the same as being in the EU Single Market. Goods from Turkey still cross a customs border when they enter Spain. A DUA must be filed, IVA is charged, and physical inspections can happen. What the Customs Union eliminates is the import duty — not the border itself.
The A.TR certificate: what it is and why it matters
The A.TR (Movement Certificate) is the document that triggers zero import duty at Spanish customs. It certifies that the goods are in free circulation in either Turkey or the EU — meaning EU customs duty has already been paid on any non-EU components, or the goods were produced in Turkey or the EU.
Without a valid A.TR accompanying the shipment, your customs agent cannot apply the zero duty rate. Full MFN (standard WTO) tariff rates will apply instead — which for textiles can be 8–12% and for other goods varies widely. The A.TR cannot be obtained after the goods have been shipped; it must be issued by Turkish customs or an approved Turkish exporter before or at the time of export.
| Document | What it proves | When you need it |
|---|---|---|
| A.TR | Goods are in free circulation in EU-Turkey customs territory | Industrial goods under the Customs Union → 0% duty |
| EUR.1 | Goods originate in Turkey | Agricultural / other goods under separate preferential agreements |
| REX / Statement on Origin | Turkish origin (self-certification by registered exporter) | Alternative to EUR.1 for certain agreements |
AJ Logistics · Madrid
Importing from Turkey? We know the paperwork.
We coordinate freight from Istanbul or Mersin, verify A.TR documentation and handle customs clearance at Spanish ports — one contact for the whole chain.
What goods are most commonly imported from Turkey to Spain
Turkey is a major exporter of a wide range of industrial and manufactured goods that Spanish companies source regularly:
- Textiles and garments — one of Turkey's largest export sectors, benefiting directly from Customs Union zero duty
- Machinery and mechanical equipment — industrial components and finished machines
- Automotive parts — Turkey has a large automotive manufacturing base supplying European OEMs
- Chemicals and plastics — petrochemicals, industrial chemicals, plastic goods
- Steel and metals — structural steel, flat products (note: some categories subject to EU safeguard measures — check before ordering)
- Processed food — covered under separate agricultural preferences, not the Customs Union
What customs formalities still apply
Even with zero import duty, importing from Turkey to Spain involves the full customs clearance process. Your customs agent will file a DUA import declaration, present the A.TR certificate (or other applicable document), and the goods will be released once customs confirms the declaration and, if selected, carries out a physical inspection.
IVA at 21% is charged on the customs value (CIF value of the goods) at the point of import. For VAT-registered Spanish businesses, this is recoverable in the quarterly IVA return — it is a cash flow cost, not a permanent cost.
For more on how the full customs clearance process works in Spain, see our guide on customs clearance in Spain. For an explanation of duties, IVA and fees, see Spain import duties and VAT.
