The Presidential Decree No. 14257 of the United States of America (“U.S.”) through (“Decree”) introduced new import tariffs applied in the context of international trade, specifically for imports. In this article, we will examine these newly introduced customs tariffs from a legal perspective and evaluate their implications for Turkey’s trade relations.
A reciprocal tariff is defined as a tax imposed on imported goods in a manner equal to the tariffs that other countries impose on that nation's exports. This approach highlights the principle of reciprocity in international trade.
The absence of specific and balanced tariffs can lead to trade imbalances between countries. For instance, a country that imposes low tariffs but is subjected to high tariffs by others may struggle to competitively sell its products abroad. Meanwhile, its domestic market becomes more accessible to cheaper foreign goods, resulting in a trade deficit.
Therefore, implementing reciprocal tariffs can help maintain trade balance, support domestic production, provide grounds for negotiations, and develop strategic trade relations. However, these tariffs may also be used as leverage between countries, increasing the risk of international trade tensions.
One of the modern legal foundations of reciprocal tariff practices is the Reciprocal Trade Agreements Act enacted by the United States in 1934. This law was implemented during the Great Depression, a period marked by declining trade and peak protectionism, aiming to revive foreign trade. It was the first time the U.S. Congress authorized the President to reduce tariffs and enter into reciprocal trade agreements with other nations.
This shift marked the beginning of a transition in U.S. trade policy from protectionism toward a more open and cooperative model. It played a major role in reconstructing international trade after World War II and contributed to the establishment of global platforms like the General Agreement on Tariffs and Trade (GATT) . Today, the principle of reciprocity remains a core element within the multilateral trade arrangements of the World Trade Organization (WTO).
| Country | Reciprocal Tariff (%) | Country | Reciprocal Tariff (%) |
| Algeria | 30% | Madagascar | 47% |
| Angola | 32% | Malaysia | 24% |
| Bangladesh | 37% | Mauritius | 40% |
| Bosnia and Herzegovina | 35% | Moldova | 31% |
| Botswana | 37% | Mozambique | 16% |
| Brunei | 24% | Myanmar (Burma) | 44% |
| Cambodia | 49% | Namibia | 21% |
| Cameroon | 11% | Nauru | 30% |
| Chad | 13% | Nicaragua | 18% |
| China | 145% | Nigeria | 14% |
| Côte d'Ivoire | 21% | North Macedonia | 33% |
| Democratic Republic of the Congo | 11% | Norway | 15% |
| Equatorial Guinea | 13% | Pakistan | 29% |
| European Union | 20% | Philippines | 17% |
| Falkland Islands | 41% | Serbia | 37% |
| Fiji | 32% | South Africa | 30% |
| Guyana | 38% | South Korea | 25% |
| India | 26% | Sri Lanka | 44% |
| Indonesia | 32% | Switzerland | 31% |
| Iraq | 39% | Syria | 41% |
| Israel | 17% | Taiwan | 32% |
| Japan | 24% | Thailand | 36% |
| Jordan | 20% | Tunisia | 28% |
| Kazakhstan | 27% | Vanuatu | 22% |
| Laos | 48% | Venezuela | 15% |
| Lesotho | 50% | Vietnam | 46% |
| Libya | 31% | Zambia | 17% |
| Liechtenstein | 37% | Zimbabwe | 18% |
| Malawi | 17% |
This new framework introduced by the U.S. appears to be in violation of Article I of the GATT, one of the foundational agreements of the WTO, which establishes the Most-Favoured-Nation principle. Consequently, the U.S. may face potential sanctions or dispute resolution proceedings before the WTO.
According to the new regulation, Turkey has not been subjected to additional tariffs and is included among the countries facing the standard 10% rate.
For Turkey, which was previously subject to 0% or very low customs duties in many product categories, this new adjustment represents a tariff increase. This increase may particularly raise export costs in the automotive, textile, and electronics sectors. However, key strategies for Turkish exporters to counter this new regulation include exploring alternative markets, optimizing cost management, and adjusting pricing strategies in the U.S. market. It is also important to note that Turkey's placement in the lowest tax bracket compared to other countries remains a relative advantage .
Especially for the textile sector, this development could create an opportunity in favor of Turkey. The tax rates that the U.S. applies to Turkey specifically in the textile sector vary between 10% and 20% depending on the product type , and the fact that additional higher taxes will be applied to countries such as China, India, South Korea, Pakistan, and Taiwan, which are Turkey’s direct competitors in the textile field, may enable Turkey to gain a more competitive position in the U.S. market.
With the regulations, it is observed that apart from the textile sector Turkey enjoys more favourable customs tariffs compared to many Asian countries exporting to the European Union and the United States. Considering those countries such as India, Bangladesh, China, and Indonesia are subject to high customs duties in their trade with the United States, it is evident that Turkey is in a significantly more advantageous position. In this context, Turkey is expected to become a trade hub for imports to the United States in the upcoming period.
For any questions regarding this article, you may contact the contributors or reach out to info@npartners.com.tr
| Nazlı Özkul | Beliz Deveci | Elif Tanyeri |
| Partner | Legal Intern | Associate |
| T: +90 533 413 75 03 | T: +90 544 103 46 06 | T: +90 533 600 11 05 |
| nazli@npartners.com.tr | beliz@npartners.com.tr | elif@npartners.com.tr |
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