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Short answer
Micro export means sending export goods whose gross weight does not exceed 600 kg and whose value does not exceed €30,000 abroad, without a customs broker, declared by an express cargo operator or PTT authorised by the Ministry of Trade with a simplified customs declaration (commonly called the ETGB). The sale is invoiced VAT-free and, when the conditions are met, a VAT refund can be claimed.
The legal framework of micro export
In Turkish customs legislation, micro export is regulated not as a separate "type of export" but as a simplified declaration procedure for goods carried by post and express cargo. Its basis is the Ministry of Trade's Communiqué on Customs Procedures for Goods Carried by Post and Express Cargo (Serial No. 1).
Legal basis (primary source)
- Communiqué on Customs Procedures for Goods Carried by Post and Express Cargo (Serial No. 1) — first published in Official Gazette No. 31817 of 22 April 2022; in force since 1 May 2022.
- Article 10/7: goods under the export regime whose gross weight does not exceed 600 kg and whose value does not exceed €30,000 are declared by the operator (the limits were raised from 300 kg / €15,000 by the amendment published in Official Gazette No. 33126 of 3 January 2026).
- Article 10/5: the declaration must include at least a six-digit tariff subheading (the first 6 digits of the GTİP) for export goods.
- Articles 10/17–19: consignment exports can also be made within these limits with a simplified customs declaration and a proforma invoice; the goods must be definitively sold within one year of the export date (Official Gazette No. 33069 of 6 November 2025).
Under the Communiqué, the declaration is made by operators engaged in express cargo transport that have been granted indirect representation authority by the Ministry, and by the postal administration (PTT). The exporter therefore does not need to work with a separate customs broker; the declaration is made electronically through the authorised operator carrying the shipment.
The micro export limit in 2026: 600 kg and €30,000
| Rule | Previous rule | From 3 January 2026 |
|---|---|---|
| Gross weight | 300 kg | 600 kg |
| Value | €15,000 | €30,000 |
| Scope | One declaration (shipment) | One declaration (shipment) |
| Tariff information | — | At least a 6-digit tariff subheading (since 1 July 2025) |
| Consignment exports | Not covered | Possible within the limits (since 6 November 2025) |
The limits apply to a single declaration. Many shipments to different buyers on the same day can each be sent as micro exports as long as each stays within the limits. Artificially splitting a large order for a single buyer to stay under the limit is not recommended; such consignments should be sent as classic exports.
Who can use micro export?
Micro export is a commercial sale. Any taxpayer who can issue an invoice to a buyer abroad can use this method: sole proprietorships, limited and joint-stock companies, and cooperatives. Businesses selling on marketplaces (Etsy, Amazon, eBay) or on their own e-commerce site are the most common users.
- Tax registration (sole proprietorship or company)
- An e-invoice / e-archive system (through an integrator or the Revenue Administration portal)
- The full name, address and contact details of the buyer abroad
- The correct HS code (GTİP) for the products
- Shipping through an authorised express cargo operator or PTT
How to make a micro export: the step-by-step process
- 1Sale and order
The customer abroad orders from a marketplace, your website or directly.
- 2Product and tariff check
It is checked that the product may be sold in the destination country, and its HS code.
- 3Issuing the invoice
A VAT-free (export exemption) invoice is issued in the buyer's name. Details: micro export invoice guide.
- 4Packing and label
The product is packed for international transport; the package contents must match the invoice exactly.
- 5Declaration and exit
The operator files the simplified customs declaration with the information on the invoice; the shipment leaves Türkiye.
- 6Delivery and closing
The shipment clears customs in the destination country and is delivered to the buyer. The closed declaration details are used in your VAT refund file.
Micro export, e-export and classic export compared
| Micro export (BGB/ETGB) | Classic export (GÇB) | |
|---|---|---|
| Declaration | Simplified customs declaration | Export customs declaration |
| Filed by | An authorised express cargo operator or PTT | Usually a customs broker |
| Limit | 600 kg gross and €30,000 | No limit |
| Best for | E-commerce, samples, small and medium consignments | Large consignments, containers, regimes such as inward processing |
| VAT | Export exemption, right to a refund | Export exemption, right to a refund |
E-export, on the other hand, is not a method but the general name for sales made abroad online. An e-export sale clears customs as a micro export if it is within the limits, and as a classic export if it exceeds them.
VAT and refunds in micro export
Micro export benefits from the export of goods exemption in Article 11/1-a of VAT Law No. 3065: the sales invoice is issued without charging VAT. The VAT paid (incurred) on the exported products can be claimed back under Article 32 of the law.
For the documents, refund methods and points to watch, see our micro export VAT refund guide.
The 7 most common mistakes
- Vague product descriptions: general words such as "gift", "sample" or "clothing" lead to holds at customs.
- A package that doesn't match the invoice: a quantity or value in the package that differs from the invoice.
- A wrong or missing HS code: at least a 6-digit tariff subheading is mandatory in the declaration.
- A single consignment over the limit: trying to send a shipment over 600 kg or €30,000 as a micro export.
- Skipping destination country rules: such as the flat €3 customs duty in the EU from 2026, or the suspension of the de minimis exemption in the US.
- Leaving out the buyer's phone number: destination customs being unable to reach the buyer is the most common cause of delays.
- Not keeping track of VAT refund documents: not archiving closed declaration details regularly.
Frequently asked questions
What is micro export?
Micro export means sending export goods not exceeding 600 kg gross and €30,000 abroad without a customs broker, declared by an authorised express cargo operator or PTT with a simplified customs declaration (ETGB).
What is the micro export limit in 2026?
600 kg gross and €30,000. The limits were raised from 300 kg and €15,000 by the Communiqué amendment published in Official Gazette No. 33126 of 3 January 2026.
What is the maximum weight for micro export?
600 kilograms gross for a single declaration.
Do I need to set up a company for micro export?
You need a tax registration that allows you to invoice a buyer abroad; this can also be a sole proprietorship. Decide on the right structure with your accountant.
Which documents are needed for micro export?
The core documents are a VAT-free export invoice in the buyer's name, the product description, quantity, value and HS code. Depending on the product and the destination country, extra documents such as a certificate of origin, an A.TR or an MSDS may be required.
Are the ETGB and the BGB the same thing?
In practice they refer to the same declaration. Since 2022, the legislation has used the term "simplified customs declaration (BGB)"; in the industry it is still widely called the ETGB (Electronic Commerce Customs Declaration).
Can B2B wholesale sales be made as micro exports?
The limits apply to a single declaration and the legislation does not require the buyer to be a consumer; commercial (B2B) shipments within 600 kg and €30,000 can also be declared under this procedure.
Can I get a VAT refund on micro exports?
Yes. The sale is exempt under Article 11/1-a of the VAT Law; the VAT incurred can be claimed back under Article 32 of the law.
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
- SMA Customs Brokerage — newsletter summarising General Directorate circular 2026/04 (in Turkish)