Knowledge · Logistics & customs
Importing bakery equipment from Türkiye to the EU with A.TR.
Published 2026-06-01 · ~8 min read · By Dirmak Makina
The EU–Türkiye Customs Union has been in force since 1996, and the practical advantage for European bakery and food-equipment buyers is real: most industrial machinery ships from Türkiye to the EU at 0% customs duty when the A.TR movement certificate is in the paperwork. This is how it actually works, what documents you need, and where importers occasionally trip up.
The customs union, briefly
Türkiye and the EU have been in a customs union since 31 December 1995, with the formal agreement (Decision 1/95) entering into force in 1996. The union covers industrial goods and processed agricultural products. It does not cover unprocessed agricultural goods or the steel/coal sector (those have separate trade arrangements).
For a planetary mixer, a sheeter, an oven, a dough divider — anything in HS Chapter 84 (machinery) or Chapter 85 (electrical equipment) — the customs union applies. Movement of these goods between the EU and Türkiye, in either direction, is at 0% customs duty when documented with the A.TR movement certificate.
What the A.TR certificate is
The A.TR (German: Anlaufschein für Türkei; English: A.TR Movement Certificate) is a specific customs document — not a regulation, not a directive, just a piece of paper with the right stamps. It accompanies a shipment of goods leaving Türkiye for the EU (or vice versa) and proves the goods are in free circulation under the customs union.
The document is:
- Prepared by the exporter (the Turkish manufacturer or their shipping agent)
- Stamped and validated by the Turkish customs authority before goods leave the country
- Presented in original (not a photocopy) by the importer's broker at the EU port
- Valid for one specific shipment — A.TR isn't a blanket annual document
For Dirmak shipments, every EU-bound order leaves İzmir with an A.TR prepared by our export team. It's not an option, not a paid extra — it's part of every EU shipment.
The 0% duty — and what it doesn't cover
A.TR removes customs duty, the tax most people picture when they think "import tax". On a 25,000 EUR industrial planetary mixer that would otherwise face (for example) a 2.8% MFN duty, the saving is 700 EUR per shipment.
What A.TR does not remove:
- Import VAT at the destination-country rate. Germany 19%, France 20%, Italy 22%, Spain 21%, Portugal 23%, Netherlands 21%, Belgium 21%, Austria 20%, Poland 23%. Assessed on the CIF value (commercial value + freight + insurance). You reclaim this through your normal VAT return; it's cashflow, not cost.
- Local handling charges at the port (customs broker fees, port handling, inland transport).
- Special / anti-dumping duties if the product code is on a watchlist (planetary mixers are not).
Net effect: the customs-duty line on your import paperwork shows €0,00 for a planetary mixer; the import VAT shows the destination-country rate; the handling is the same as it would be for any import.
Incoterms — picking the right one
The Incoterm decides who does what between "manufacturer's gate in İzmir" and "your gate in the EU". Dirmak supports all the standard Incoterms (EXW, FCA, FOB, CIF, DAP). The two most common for European buyers are:
CIF (Cost, Insurance, Freight) — destination port
- Manufacturer arranges sea freight from İzmir to your nearest EU port (Hamburg, Le Havre, Genoa, Valencia, Rotterdam, etc.) and covers insurance to that point.
- At the EU port, you handle customs clearance, import VAT payment and inland transport to your facility.
- Risk transfers to you when goods are loaded on the vessel at İzmir.
- Good for: buyers with their own customs broker and inland-transport relationships at the EU port.
DAP (Delivered At Place) — your facility gate
- Manufacturer arranges the full journey from İzmir to your facility gate, including the EU-side inland transport.
- You handle customs clearance and import VAT payment at the destination.
- Risk transfers to you on delivery at the named place.
- Good for: buyers without their own freight relationships in the EU; smaller bakeries; first-time importers.
EXW (Ex Works — you arrange pickup from İzmir) and FOB (Free on Board — manufacturer to port, you arrange everything from there) are also possible but rarely used for the bakery-equipment trade.
The document set, in order
A complete document set for an EU import from Dirmak looks like this:
| Document | Purpose | Who issues |
|---|---|---|
| Commercial invoice | Goods description, HS code, value | Dirmak |
| Packing list | Crate-level weights and dimensions | Dirmak |
| A.TR movement certificate | 0% customs duty entitlement | Dirmak + Turkish customs |
| Bill of lading (sea) or AWB (air) | Title to the goods, freight contract | Freight forwarder |
| CE Declaration of Conformity | Machinery safety | Dirmak |
| EN 454 conformity (≤200 L) | Bakery planetary mixer safety | Dirmak |
| EC 1935/2004 statement | Food-contact compliance | Dirmak |
| EN 10204 3.1 material certificate (on request) | AISI 304 stainless traceability | Dirmak |
| User manual + wiring diagram | Operator + facility electrical | Dirmak |
| Insurance certificate (if CIF) | Marine cargo insurance | Dirmak / freight |
The three traps importers hit
1. HS code mismatch
The exporter's HS code on the commercial invoice and the importer's HS code at customs clearance must agree. The standard code for industrial planetary mixers is HS 8438.10 (bakery machinery; machinery for the manufacture of macaroni, spaghetti or similar products). If your local broker independently classifies under 8438.80 (other) or 8479.82 (mixing machinery, not elsewhere specified), the duty calculation gets confused.
Action: confirm the HS code in writing during quotation. Dirmak's quotations include the export HS code so you can pre-agree the import classification with your broker.
2. Incoterm confusion
The single most common mistake we see: a buyer accepts a CIF quote, doesn't read the Incoterm definition, then discovers they need to arrange port handling, customs clearance, import VAT and inland transport themselves — at the moment the goods arrive, when there's no time to set it up.
Action: pick the Incoterm deliberately. DAP is the right answer for most first-time European importers (one supplier, one quote, one delivery). CIF is right when you already have a freight broker at your nearest EU port.
3. Forgetting the import VAT cashflow
Import VAT is paid up-front at customs clearance and reclaimed through the normal VAT return cycle — sometimes 3–6 weeks later. On a 25,000 EUR planetary mixer with 19% German import VAT, that's a 4,750 EUR cashflow gap. Most importers handle this fine; first-time importers occasionally don't budget for it.
Action: agree the financing of the VAT chunk before goods leave Türkiye, not after. Many freight forwarders offer to advance the import VAT in exchange for a small fee; some banks offer trade-finance lines that cover it.
Timeline — what to expect
| Stage | Typical duration |
|---|---|
| Production (Industrial Mixers, 80 L+) | 6–10 weeks |
| Production (Standard Series, 10–60 L) | 4–6 weeks |
| Loading + İzmir customs clearance | 2–3 days |
| Sea freight İzmir → Hamburg / Le Havre / Genoa / Valencia | 10–14 days |
| EU port customs clearance (you / your broker) | 1–3 days |
| Inland EU transport to facility | 2–5 days |
| Total from order placement | ~8–14 weeks |
Air freight cuts the sea-freight leg from 10–14 days to 2–4 days, at notably higher cost per kg. Rarely justified for industrial machinery; usually only for an urgent spare-parts shipment.
Where Dirmak makes this easier
For every EU shipment, Dirmak's export team handles:
- A.TR preparation and Turkish customs validation (no extra cost)
- Full document set in the export package
- HS-code coordination with your local broker if needed
- Incoterm flexibility — DAP, CIF, FOB, FCA, EXW all supported
- One named contact at İzmir for the duration of the shipment
See the European delivery, warranty and spare parts guide for the full operational picture, or start a quote at the quote form — Incoterm and destination country are part of the first question set.
Frequently asked
Common questions on this topic.
+What is the A.TR movement certificate?
A.TR (Almanca: Anlaufschein für Türkei; English: Movement Certificate) is the customs document used under the EU–Türkiye Customs Union (in force since 1996) to demonstrate that goods are in free circulation between Türkiye and the EU. When dispatched with goods from Türkiye, it allows most industrial products to enter the EU at 0% customs duty.
+Does A.TR mean 0% customs duty automatically?
Effectively yes for most industrial machinery — including planetary mixers — but the rate depends on the HS code your local broker assigns. The EU–Türkiye Customs Union covers industrial goods broadly; agricultural products, coal/steel, and a few other categories have separate rules. Always verify with your local broker against the specific HS code; the standard industrial-mixer code (HS 8438) is duty-free under A.TR.
+What import VAT do I still have to pay?
A.TR removes customs duty, not VAT. Import VAT at the destination-country rate (19% Germany, 20% France, 22% Italy, 21% Spain, 23% Portugal, etc.) is still assessed on the customs value. The good news: you reclaim the import VAT through your normal VAT return; it's a cashflow item, not a cost.
+Who issues the A.TR — the manufacturer or the buyer?
The exporter (manufacturer or shipping agent in Türkiye) prepares and stamps the A.TR. The Turkish customs authority validates it before the goods leave the country. The buyer in the EU presents the original A.TR to their customs broker at the destination port. Dirmak prepares and dispatches the A.TR with every EU shipment — it's included, not an option.
+What documents ship with the equipment?
Standard EU shipment from Dirmak includes: (1) Commercial invoice with HS code and total CIF/FOB value; (2) Packing list with weight and dimensions per crate; (3) A.TR movement certificate (original, customs-stamped); (4) CE Declaration of Conformity; (5) EN 454 conformity statement (≤200 L models); (6) EC 1935/2004 food-contact statement; (7) Bill of lading or air waybill; (8) Origin certificate when requested; (9) User manual and wiring diagram in English (other languages on request).
+Are there any traps importers commonly hit?
Three. (1) HS code mismatch — your local broker assigns the import HS code; if it disagrees with the manufacturer's export code, duty calculation gets confused. Confirm the HS code in writing during quotation. (2) Incoterm confusion — DAP means delivered to your gate but your customs; CIF means delivered to the EU port, you handle customs. Pick deliberately. (3) Forgetting the import VAT cashflow — agree the financing for the VAT chunk before the goods leave Türkiye, not after.
Next steps
Talk to a Dirmak engineer.
Reading is half the work. When you've narrowed down the capacity and the application, our team will turn it into a tailored quote — model, options, voltage, Incoterm — in one business day.
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