Sourcing Packaging from Türkiye: Importing into the EU, UK and US

Why choose a packaging manufacturer in Turkey (Türkiye)?

Türkiye has a long-established paper, board, printing and converting industry serving domestic and export markets, sits closer to European customers than Asian sources, and trades with the EU under a customs union. For printed paper packaging, where freight costs are significant relative to product value, proximity and road access to Europe matter.

Practical reasons buyers cite:

• Road freight to the EU: trucks run from Türkiye to central and western Europe by land routes through the Balkans and by Ro-Ro ferry connections to Italian ports, so goods can move without container shipping.
• Customs Union with the EU: industrial goods in free circulation, which includes paper packaging, enter the EU without customs duty (details below).
• Time-zone overlap: Türkiye is two hours ahead of Central European Time in winter and one hour in summer, so working hours overlap almost fully with European offices.
• Range of converting capability across the industry: bags, folding cartons, corrugated, cups, flexible packaging, which allows a buyer to consolidate items with one or a few suppliers. Each manufacturer's own range must be checked individually.

Proximity does not remove the need for planning. Transit, customs clearance and document errors add time, which is why lead times for imported packaging should be planned end to end; see packaging lead times.

Importing from Türkiye into the EU: Customs Union and A.TR

Under the EU-Türkiye Customs Union (Association Council Decision 1/95), industrial goods in free circulation in Türkiye enter the EU without customs duty when accompanied by an A.TR movement certificate. This covers paper and board packaging (HS chapter 48, such as bags, boxes and cups) and plastic bags and pouches (HS 3923). Import VAT is still payable in the Member State of import.

What the A.TR does and does not prove

The A.TR certifies that goods are in free circulation in the Customs Union. It is not a certificate of preferential origin. This matters because:

• Duty relief under the Customs Union is based on free circulation, so origin rules of the kind used in free trade agreements do not apply for EU import duty purposes.
• If you need a separate origin statement for another purpose (for example a customer requirement or a non-preferential "made in" declaration), it is a different document.
• The A.TR is normally issued in Türkiye on the exporter's application and travels with the shipment. A missing or incorrect A.TR at import can mean duty is charged until a valid one is presented.

Import VAT and VAT deferment

Import VAT is charged at the standard rate of the importing Member State, for example 19 % in Germany, 20 % in Austria and 21 % in the Netherlands. VAT-registered businesses can usually recover it, but it affects cash flow. In the Netherlands, an Article 23 licence allows import VAT to be deferred and accounted for in the VAT return rather than paid at the border, one reason some buyers route goods through Dutch customs. Your customs broker or tax adviser can confirm what applies to your company.

Note that the Carbon Border Adjustment Mechanism (CBAM) does not cover paper or plastic packaging, although aluminium products such as foil fall within its scope.

Importing from Türkiye into the UK: the UK-Türkiye FTA

Since 1 January 2021, trade between the UK and Türkiye has been governed by the UK-Türkiye Free Trade Agreement. Unlike the EU Customs Union, preferential (reduced or zero) duty under the FTA depends on the goods meeting the agreement's product-specific rules of origin and being supported by proof of origin. UK import VAT at 20 % is payable on top.

What UK buyers should check:

• Origin rules: the goods must qualify as originating under the FTA's product-specific rules. Packaging converted in Türkiye from imported paper or film may or may not qualify depending on the rule for that product, so ask the manufacturer to confirm origin status before you rely on preferential duty.
• Proof of origin: either an origin declaration on the commercial invoice (exporters need approved exporter status above a threshold of roughly €6,000 per consignment) or an EUR.1 movement certificate.
• A.TR is not used for UK imports. It belongs to the EU-Türkiye Customs Union.
• If origin cannot be proven, the UK Global Tariff rate applies. Check the rate for your commodity code on the UK government's trade tariff service or with your broker.

UK producer-responsibility and plastic packaging tax obligations for importers are separate from customs; see below and UK packaging regulations.

Importing from Türkiye into the US

For the US, the buyer (or its appointed party) normally acts as importer of record, responsible for entry, duties, compliance and recordkeeping. Duties on packaging from Türkiye have changed several times since 2025, so the current rate for your HTS code must be checked at the time of order, not taken from an old quotation or article.

Key points:

• HTS classification: paper and board packaging falls mainly under chapter 48 (for example 4819 for boxes and bags, 4823.69 for paper cups, 4811 and 4806 for coated and greaseproof papers); plastic bags and pouches fall under 3923. Base (MFN) duties on most chapter 48 items are low, but additional tariffs have been introduced, struck down and replaced since 2025. Check the current position on the US International Trade Commission's HTS database (hts.usitc.gov) and confirm with a licensed customs broker.
• Customs bond: a bond is required for formal entries.
• ISF (Importer Security Filing, "10+2"): for ocean shipments, the importer must file specified data before the goods are loaded at the foreign port. Late or missing filings can be penalised.
• Country-of-origin marking: under 19 CFR Part 134, imported articles (or in some cases their outer containers) must be marked with the country of origin in English. Agree the exact marking and acceptable spelling with your broker before printing cartons.
• De minimis: the duty-free treatment of low-value parcels is suspended, so even small sample shipments can attract duty and entry formalities.
• Food contact: packaging for food must comply with FDA food-contact requirements; see US foodservice packaging regulations.

Which Incoterms are used for packaging imports, and who pays what?

Incoterms 2020 define where the seller's responsibility for cost and risk ends. For packaging from Türkiye, FCA, FOB, CIF and DAP are the most common choices; EXW and DDP are possible but each has practical drawbacks for cross-border shipments.

Decision notes:

• EXW makes the buyer responsible for export clearance in Türkiye, which a foreign buyer is often not set up to do. FCA at the seller's premises usually achieves the same commercial result with fewer problems.
• FOB and CIF are designed for goods loaded directly onto a ship. For containerised cargo handed over at a terminal or inland depot, FCA (or CPT/CIP) fits the risk transfer better, although FOB and CIF remain widely used in practice.
• With CIF, risk passes at the port of shipment even though the seller pays freight to destination. Check insurance cover levels.
• DAP is popular for road freight to EU customers: the seller arranges the truck to your warehouse, you handle import clearance and VAT.
• DDP requires the seller to act as importer, which can mean VAT registration in the EU country or a non-resident importer arrangement in the US. Clarify in writing what is included before relying on a DDP price.

The Incoterm and named place for each order are agreed in the quotation. When comparing offers from different countries, compare on the same Incoterm; see packaging cost drivers.

Road or sea freight?

For EU destinations, road freight is usually the default from Türkiye: it moves full or part truckloads door to door, avoids port handling and container moves, and transit is measured in days. Sea freight suits large volumes and heavy goods, is sometimes the better option for the UK, and is the standard route to the US, where transit is measured in weeks.

Paper packaging is hygroscopic, so moisture is the main transit risk on long sea voyages. Ask about stretch-wrapping, top sheets and, for containers, desiccants. Agree pallet labelling so goods can be checked on arrival without breaking every pallet.

Palletisation and loading efficiency

Freight is charged per pallet space, trailer or container, not per unit, so the number of units per pallet often affects landed cost as much as the factory price. Flat-packed items, carton counts that fill the pallet footprint, and the right pallet size for the destination all reduce cost per thousand units.

Pallet sizes by market

In a 40 ft container, a Euro-pallet load typically fits around 23 to 25 pallets per tier depending on pattern, and 1200 x 1000 pallets around 20 to 22. Exact numbers depend on pallet pattern, container type and whether pallets can be double-stacked. Your forwarder or the manufacturer can model the load; the pallet and container load calculator gives a first estimate.

Points to agree before production:

• Destination pallet size: a UK distribution centre may expect 1200 x 1000; a US warehouse 48 x 40 in. Shipping Euro pallets into a system built for other sizes can create handling problems.
• Flat-pack wherever the format allows: folding cartons, pizza boxes and mailer boxes ship flat; cups and containers nest in sleeves; bags are bundled. Pre-assembled items waste space.
• Carton counts and dimensions: choose units per carton so cartons fill the pallet footprint without overhang and build to a stable height.
• Pallet height and weight: confirm height limits for the trailer, container or receiving racking, and whether pallets will be double-stacked.
• Wooden pallet treatment: wood packaging in international trade is normally required to be heat-treated and marked under the ISPM 15 standard. Confirm destination requirements with your forwarder.
• Labelling: pallet and carton labels with SKU, version, quantity and batch, in the format your warehouse needs.

Who is the producer for EPR when you import packaging?

Customs duty is only one obligation. When packaging made in Türkiye is placed on the market in the EU, UK or US, someone in the supply chain usually has to register with an extended producer responsibility (EPR) scheme, report quantities and pay fees. In most cases that is the importer or the brand owner, not the Turkish manufacturer, but the rules differ by country and by whether the supplier sells directly to end users.

• EU (PPWR, Regulation (EU) 2025/40): a brand owner that has custom-printed packaging made under its name or trademark may be the "manufacturer" for conformity purposes. For EPR, the producer of service packaging is generally the operator that first makes it available in a Member State, and a non-EU manufacturer selling directly to end users there is the producer and must appoint an authorised representative. Importers must check the EU Declaration of Conformity and add their name and address. See the PPWR guide.
• Germany and Austria: LUCID registration and system participation in Germany; Austrian licensing via collection systems; foreign suppliers selling directly to end users need an authorised representative (Bevollmächtigter). Germany's single-use plastic fund levy is paid by the first placer on the German market, usually the importer. See packaging compliance in Germany and Austria.
• UK: a non-UK manufacturer is not the producer under UK packaging EPR; the UK importer or brand owner is, subject to turnover and tonnage thresholds. Importers of 10 tonnes or more of plastic packaging a year must also register for Plastic Packaging Tax. See UK packaging regulations.
• US: state packaging EPR laws generally make the brand owner the producer, or the importer or distributor where the brand has no US presence. See US foodservice packaging regulations.

Your role should be confirmed with the relevant authority or compliance scheme. The manufacturer's part is to supply accurate material and weight data per SKU so you can report correctly; ask for it at quotation.

Documentation checklist for packaging imports from Türkiye

Expect a core set of commercial and transport documents on every shipment, plus market-specific customs and compliance documents. Agree in advance who prepares each one.

All shipments:

• Commercial invoice (with HS/HTS codes, Incoterm, values, currency)
• Packing list (cartons, pallets, weights and dimensions per SKU)
• Transport document: CMR for road, bill of lading for sea
• Turkish export declaration (prepared by the exporter's customs agent under most Incoterms)
• Insurance certificate where the seller insures (e.g. CIF)

EU imports:

• A.TR movement certificate
• EU import declaration and import VAT arrangements (or deferment licence)
• EU Declaration of Conformity and technical documentation references under the PPWR, as applicable

UK imports:

• Origin declaration on invoice or EUR.1 (to claim FTA preference)
• UK import declaration; EORI number for the importer

US imports:

• ISF filing (ocean), customs bond, entry documents via customs broker
• Confirmed country-of-origin marking on goods or cartons

Product and compliance (all markets):

• Food-contact declarations for the destination market (EU, UK or US), and supporting test reports where required; see food-contact packaging compliance
• PFAS statement for food-contact items; see PFAS-free food packaging
• Material composition and weight data per SKU for EPR reporting
• Approved artwork version and pre-shipment inspection results; see packaging quality control

Working with 9 Packaging as an exporter from Istanbul

9 Packaging is a B2B manufacturer and exporter of custom printed packaging based in Istanbul. It supplies business customers, has experience supplying fast-food and chain-style foodservice operations, and quotes export orders for business buyers outside Türkiye. For imported orders, the points in this guide (Incoterm and delivery point, packing and pallet configuration, export documents and compliance data for your market) are agreed as part of each quotation, alongside the product specification. Final specifications and logistics terms are confirmed at quotation and technical review.

If you are comparing Turkish suppliers with others, how to choose a custom packaging manufacturer sets out what to check, and the packaging RFQ guide and packaging MOQ explain what to send and what affects order quantities.

Next step: what to include when requesting an export quotation

To receive a quotation that reflects landed cost and not just factory price, include:

• Product specifications or samples, artwork and quantities per SKU.
• Destination address and country, and whether you need road or sea freight.
• Preferred Incoterm and named place (e.g. FCA Istanbul, DAP your warehouse).
• Pallet type and maximum pallet height for your receiving site.
• Who will act as importer, and any compliance documents you need.

Then browse the product range, for example custom printed paper carrier bags, custom printed takeaway bags, custom printed greaseproof paper, custom printed burger boxes, custom printed pizza boxes, custom printed paper cups, custom printed paper food bags, custom printed takeaway food boxes, custom printed mailer boxes, custom printed folding cartons and custom printed plastic bags, and send your details via contact.

Related reading

• All custom printed packaging products
• PPWR Declaration of Conformity: What It Must Contain and Who Signs It
• About 9 Packaging
• Packaging Regulation, Sustainability and Trade Glossary
• How Custom Printed Packaging Is Made: Production Process Guide