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REGULATORY REVIEW / FTA AND ORIGIN ·

Türkiye–Ukraine FTA in force: duty reductions start on 1 January 2027

The Türkiye–Ukraine Free Trade Agreement entered into force on 1 October 2026. Customs-duty reductions in the goods schedules will start on 1 January 2027.

Importers, exporters and manufacturers trading between Türkiye and Ukraine. Preferential treatment depends on the tariff classification, qualifying origin and applicable tariff schedule.

01

Two different application dates

The Agreement entered into force on 1 October 2026; duty reductions in the goods schedules start on 1 January 2027. Approval and entry into force do not mean the tariff benefit starts on the same date.

02

Legal basis

Article 1 of Law No. 7523 approves ratification. Presidential Decision No. 9008 was published in Official Gazette No. 32682, first supplementary issue, on 4 October 2024. FTA Article IX.11 governs entry into force; Article II.13 and Annex I govern tariff reductions.

03

Why do reductions start in 2027?

Under paragraph 3 of Annex I, if the Agreement enters into force in the last quarter of a calendar year, tariff elimination, reductions and tariff-rate quotas start on 1 January of the following year. Entry into force on 1 October 2026 therefore leads to a start date of 1 January 2027.

04

Not every product becomes automatically duty-free

Article II.13 links concessions for originating goods to the applicable tariff schedule. Annex I includes exclusions, staged reductions and tariff-rate quotas. Article II.5 governs preferential origin. Shipment from Ukraine alone does not establish Ukrainian origin or entitlement to a preference.

Official sources

Sources and agreement checked on 4 October 2026. This review does not determine the duty rate for a specific tariff code. Implementing rules and other import measures applicable on the declaration date must be checked separately.

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