The importation of used motor vehicles into Türkiye is generally prohibited. However, antique vehicles of historical and collectible value may be imported if certain conditions are met. In recent years, as classic car collecting has become more widespread, interest in importing classic automobiles such as the Jeep CJ, Ford Mustang, Chevrolet Bel Air, Mercedes-Benz Pagoda, and Volkswagen Beetle, particularly from the United States and European countries, has increased. However, the importation of these vehicles is subject to a legal process that is entirely different from the importation of ordinary automobiles.
Legislation on the Importation of Antique Vehicles and Vehicles of Collectible Value.
Under the Turkish Customs Tariff Schedule, collectors’ items are classified under tariff heading 97.05. Motor vehicles principally designed for the transport of persons are classified under heading 87.03. Different legal procedures apply to vehicles imported for collection purposes and vehicles intended for use in traffic.
Circular No. 2013/12 of the General Directorate of Customs states: “Heading 97.05 of the Turkish Customs Tariff Schedule (TGTC) covers ‘Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic, or numismatic interest.’ If vehicles classified under heading 87.03 are imported as collectors’ items—in other words, if they are to be used for purposes other than their original purpose (other than the transport of persons)—they must be classified under heading 97.05.”
Requirements for Antique Vehicles.
- Consequently, if the vehicle to be imported will be used for a purpose other than its original purpose (solely for exhibition), it must be evaluated under heading 9705. If it will be used for its original purpose (transporting persons), it must be evaluated under heading 8703. All legislative provisions prescribed for goods classified under tariff heading 87.03 must be applied.
- A Traffic Registration Certificate must be issued in accordance with Highway Traffic Law No. 2918 and the Highway Traffic Regulation, with an annotation stating that the vehicle is an antique.
- Depending on the model year and its classic or collectible value, the vehicle to be imported is required to be at least 40 years old. The vehicle’s age alone is not decisive, and the final assessment is made in accordance with the authorization issued by the Ministry of Trade.
- The vehicle must be original and must not have undergone major modifications.
- Regardless of the invoice for the vehicle’s purchase, it is assessed on the basis of a minimum reference value of $35,500, and taxes are calculated using this amount.
- Although the importation of second-hand and used vehicles is prohibited, authorization must be obtained from the Ministry of Trade pursuant to Article 7 of the Import Regime Decision in order to import antique vehicles. Detailed photographs of the vehicle, its model, chassis number, registration certificate, and invoice are required for this authorization.
- A Warranty Certificate must be obtained in accordance with the Communiqué on Products Requiring a Warranty Certificate upon Importation.
- A TSE conformity letter issued within the framework of the Communiqué on the Importation of Road Vehicles must be obtained.
Tax Rates for Antique Vehicle Imports.
If the goods are to be imported from a third country (outside the European Union),
- 10% Customs Duty
- 220% Special Consumption Tax (for engine capacities of 2000 cc and above)
- 0.8% TRT Bandrol Fee
- 20% VAT (calculated on the total of all these amounts)
- 25% Additional Tax (applies to vehicles originating in the USA) (Updated September 22, 2025)
For vehicles imported from Europe (from any EU country), no additional tax applies, but the other taxes remain applicable in the same manner.
As taxes may change due to trade policies, the current tax situation should be discussed with a customs brokerage firm.
Special Consumption Tax Rates for Antique Vehicle Imports.
| Engine capacity | Special Consumption Tax |
|---|---|
| Below 1400 cc | 70%-90% |
| 1401-1600 | 75%-100% |
| 1601-2000 | 150%-170% |
| Above 2000 | 220% |
Expenses Involved in Importing Antique Vehicles.
As with the importation of any goods, the following are important items affecting the cost of importing classic automobiles.
- International transportation costs
- Transportation insurance
- Document approval fees
- Storage fees
- TSE and Chamber of Engineers approval fees
- Initial bandrol fee and motor insurance
- Import taxes
How to Import an Antique Vehicle Step by Step?
- The vehicle is selected.
- The chassis number is checked.
- An expert appraisal is carried out.
- A pro forma invoice is prepared.
- Authorization is obtained from the Ministry of Trade.
- A TSE certificate of conformity is obtained.
- A customs declaration is lodged.
- The taxes are paid.
- A warranty certificate is obtained.
- The vehicle is registered for traffic use.
What Should Be Done When Purchasing an Antique Vehicle.
Importing an antique vehicle is a process that requires technical and legal knowledge. Before purchasing a vehicle, its collectible value must be understood. For this purpose, an expert appraisal should be carried out by a specialist company to document the vehicle’s originality, verify that the chassis and engine numbers match, confirm that its collectible characteristics have been preserved, and determine whether it is suitable as an investment. In practice, because age requirements, reference values, and additional financial obligations may change in line with the Ministry of Trade’s current assessments, the applicable legislation must be checked before initiating the procedure. To ensure that the procedures are carried out correctly, it is recommended that the current legislation be followed and professional support be obtained from a customs brokerage firm. This study summarizes the fundamental legislation and importation process.
References
- Customs Law No. 4458
- Special Consumption Tax Law No. 4760
- Value Added Tax Law No. 3065
- Highway Traffic Law No. 2918
- Highway Traffic Regulation
- Circular No. 2013/12 on the Importation of Antique Vehicles
