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Short answer
E-export means selling a product through a marketplace or your own e-commerce website to a buyer abroad and shipping it to them. In Türkiye, sales whose gross weight does not exceed 600 kg and whose value does not exceed €30,000 can be exported as micro exports with a Simplified Customs Declaration (ETGB), so the sale counts as an official export. In the destination country, taxes are paid by the marketplace, the seller (DDP) or the buyer.
How to e-export: logistics in 6 steps
- 1Choose the market and channel
Decide which country you will sell to and through which channel (Amazon, Etsy, eBay, your own website); every market has different tax and delivery expectations.
- 2Legal and financial set-up
For official exports and VAT refunds, set up your invoicing (e-invoice or e-archive) and your micro export process with your accountant.
- 3Price correctly
Add shipping, destination taxes, marketplace commission and return costs to the product price.
- 4Packing and documents
Pack the product for international transport; prepare the invoice, product description, HS code (GTİP) and value.
- 5Shipping and customs
The shipment leaves Türkiye with an ETGB; in the destination country, taxes are paid by the marketplace, the seller or the buyer.
- 6Tracking, delivery and returns
Upload the tracking number to your sales channel, follow the delivery and plan your returns process in advance.
Which logistics model suits you?
| Model | How it works | Best for | Watch out for |
|---|---|---|---|
| Direct shipping per order | Each order goes from Türkiye to the buyer by express courier (e.g. Amazon FBM, Etsy) | Beginners, wide ranges of low-volume products | Transit time and destination taxes affect the buyer's experience |
| Bulk shipments to a warehouse abroad | Products are sent in bulk to a warehouse in the target country (e.g. Amazon FBA) | Best-sellers, fast delivery expectations | Importer responsibility, storage costs and stock risk |
| Fulfillment in Türkiye | Stock is kept in a warehouse in Türkiye; orders are packed and shipped directly | Selling on several channels, handing over the operational workload | Channel integration and stock synchronisation |
| Hybrid | Best-sellers in a warehouse abroad, everything else shipped directly from Türkiye | Growing brands | Managing two different logistics flows |
If you want to hand over storage and packing, see our fulfillment service; to understand the differences, read our guide what is fulfillment.
Shipping and tax rules by marketplace
| Channel | Tracking and delivery | Tax on low-value sales | Key rule |
|---|---|---|---|
| Amazon | With FBM, a valid tracking number and on-time delivery are measured | Amazon collects VAT/GST on low-value sales in the EU, the UK and Australia | For FBA shipments, the seller is responsible as importer |
| Etsy | On-time dispatch and tracking information drive shop performance | Etsy collects US sales tax and VAT in the EU (up to €150) and the UK (up to £135) | Etsy's transaction fee also applies to the shipping amount |
| eBay | Uploading the tracking number and meeting the handling time are measured | eBay collects sales tax and VAT in certain markets | Cultural property (antiques) cannot be taken out of Türkiye |
| Shopify / your own website | Tracking notifications and customer communication are up to you | Collecting taxes is the seller's responsibility (e.g. IOSS, UK VAT registration) | With DDP you can collect taxes at checkout |
Marketplaces update their rules often, so check the current terms in your seller dashboard.
Customs changes affecting e-exporters in 2026
| Market | Tax on low-value sales | 2026 change |
|---|---|---|
| European Union | VAT collected at sale up to €150 (IOSS / marketplace) | 1 July 2026: €3 customs duty per product category on shipments up to €150 |
| USA | State sales tax collected by the marketplace | De minimis suspended (August 2025); an extra 12.5% tariff on Turkish goods since 24 July 2026 |
| United Kingdom | VAT collected at sale up to £135 | The customs duty relief is due to end by October 2028 at the latest |
| Australia | GST collected at sale up to AUD 1,000 | No change |
| Japan | Exemption up to ¥10,000 (with exceptions) | The consumption tax exemption is planned to end in April 2028 |
Compiled as of September 2026. Details are on the relevant country pages.
For details of these changes, see our guides on the EU customs reform and the US de minimis rule.
Where does micro export (ETGB) fit into e-export?
Micro export is the customs method that records your e-export sales as official exports. Shipments whose gross weight does not exceed 600 kg and whose value does not exceed €30,000 are declared by an express cargo operator with a Simplified Customs Declaration (commonly called the ETGB). This records the export proceeds and lets you benefit from rights such as a VAT refund.
For details, see our micro export guide and our micro export (ETGB) service.
Frequently asked questions
What is e-export?
E-export means selling a product through a marketplace or your own e-commerce website to a buyer abroad and shipping it. Shipments of up to 600 kg and €30,000 can be declared as micro exports with the ETGB.
How do you e-export?
You choose a market and sales channel, set up invoicing and micro export, price your products including shipping and taxes, pack and ship them with the ETGB, and upload the tracking number to your sales channel.
Who pays customs duty in e-export?
By default, the buyer pays the destination country's taxes. In many markets the marketplace collects VAT on low-value sales; if the seller wishes, they can pay the taxes in advance by shipping duties paid (DDP).
Do I need a company to e-export?
For e-exports that are recorded as official exports and qualify for a VAT refund, you usually need a business that can issue invoices. We recommend deciding on the right structure for your activity with your accountant.
Which logistics model is best for e-export?
Direct shipping per order is usually best for beginners, a warehouse abroad (e.g. Amazon FBA) for best-sellers, and fulfillment in Türkiye for sellers on several channels.
Sources
- Communiqué on Customs Procedures for Goods Carried by Post and Express Cargo (Serial No. 1) — mevzuat.gov.tr, current text (in Turkish)
- Republic of Türkiye Ministry of Trade — Simplified Customs Declaration (BGB) filing guide (in Turkish)
- Republic of Türkiye Ministry of Trade
- İHKİB — The EU Council approves removing the exemption for parcels under €150 (in Turkish)
- İHKİB — Announcement on the US suspension of the de minimis exemption (in Turkish)