2026-08-13 · MODUNERA editorial

Customs and import from Türkiye: how the goods side of a tiny house project runs

Customs union, product groups, import VAT and Switzerland's special position – what has to be clarified when importing a tiny house from Türkiye into the target markets.

Short answer

The EU–Türkiye customs union simplifies a great deal but does not cover every product group identically. Import VAT, evidence and the buyer's status in the destination country still have to be clarified per project.

1. A customs union is not duty-free by default

The customs union between the EU and Türkiye covers trade in substantial part, but not every product group identically. Which rule applies depends on classification, evidence and import route.

For a building on a chassis there is the additional question of whether it moves as goods or as a vehicle, which changes the chain of evidence.

2. Import VAT remains

Even where duties fall away, import VAT in the destination country is a separate item. It follows goods value and the national rate and belongs in budget planning.

Whether and how it can be reclaimed depends on the buyer's status – private or commercial – and is a local tax question.

3. Switzerland is its own case

Switzerland is not part of the EU customs union. Import, duties and evidence follow separate rules, and border clearance is its own step in the route.

Anyone delivering to Switzerland plans this block separately and early.

4. The documents that carry the chain

Commercial invoice, packing list, proofs of origin, technical data sheets with dimensions and weights, and transport documents form the basis. A missing document stops the goods, and that is the costliest error in this chain.

MODUNERA provides the product-side documents; customs clearance runs through a forwarder and customs agent in the destination country.

5. Road transport is a second assessment

Admissibility under building law at the destination and admissibility under road traffic law during transfer are two separate questions. Dimensions and weights in European road transport are separately regulated and decide special transport and escort.

Official sources

As of 2026-08-13. All figures are non-binding project guidance and not legal, authority, structural, energy or tax advice. Prices are ex-works indications; only a checked quotation is binding.

WhatsApp project check Price comparison by country

FAQ

That depends on product group, classification and evidence. The customs union simplifies much but is not blanket duty exemption. Only the customs authority or the customs agent in the destination country is binding.

Usually a forwarder with a customs agent in the destination country. MODUNERA supplies the product-side documents for it.

Above all it is different: separate rules, separate clearance, separate lead time. The cost difference emerges per project.

That is a tax question in the destination country and depends on the buyer's status. It belongs with local tax advice rather than a manufacturer's quotation.

Five destination markets

What has to be settled in each country.

The same question is answered differently in Copenhagen than in Zurich. These five points belong in every project check, whatever detail you are researching right now.

Germany

Responsible: the lower building authority of the district or independent city.

Governing plan: the Bebauungsplan, or an assessment under §34 or §35 BauGB where there is none.

Permanent living is possible where the plot lies within a built-up area or a Bebauungsplan permits residential use and the project is approved. In the outer area under §35 BauGB, living is privileged only in narrowly defined cases — the most common reason German projects fail.

Delivery from 6,800 € · On import: German VAT at 19 per cent applies on import.

Germany →

Netherlands

Responsible: the municipality, through the Omgevingsloket.

Governing plan: the municipal omgevingsplan under the Environment and Planning Act.

Permanent living requires a residential function in the omgevingsplan. Many attractive sites are designated for recreation, where permanent residence is not allowed — even where it happens in practice.

Delivery from 7,600 € · On import: Dutch VAT at 21 per cent applies on import.

Netherlands →

Denmark

Responsible: the kommune.

Governing plan: the lokalplan together with the zone status (byzone, sommerhusområde or landzone).

Permanent living requires a site in byzone or an equivalent designation. In sommerhusområder year-round residence is restricted in principle, and exceptions are tied to personal conditions.

Delivery from 10,500 € · On import: Danish VAT at 25 per cent applies — the highest of the five destinations.

Denmark →

Luxembourg

Responsible: the commune.

Governing plan: the plan d'aménagement général (PAG) and the associated plan d'aménagement particulier (PAP).

Permanent living is possible where the PAG zone permits residential use and the autorisation de construire is granted. Because municipalities are small, practice differs noticeably from place to place.

Delivery from 7,000 € · On import: Luxembourg VAT at 17 per cent applies — the lowest of the five destinations.

Luxembourg →

Switzerland

Responsible: the municipality together with the canton.

Governing plan: the municipal land-use plan and the zoning ordinance.

Permanent living is possible inside the building zone where the zone permits residential use and the Baubewilligung is granted. Outside the building zone, living is admissible only in narrowly defined exceptions — the most common reason Swiss projects fail.

Delivery from 7,900 € · On import: Swiss VAT at the standard rate of 8.1 per cent applies on import.

Switzerland →

All questions and answers per destination →

Models

Which models come into question.

Eight plans on one technical basis, 2.55 metres wide. What differs is length, layout and specification depth.

Model	Layout	Length	Ex works
MD 1	Panorama and loft	8.00 m or 9.70 m	44,900 €
MD 2	Two lofts for families	9.00 m	52,900 €
MD 3	Loft plus extra room	8.00 m or 9.70 m	47,900 €
MD 4	Loft, room and veranda	8.00 m or 9.00 m	50,900 €
MD 5	Compact with extra room	8.00 m or 9.00 m	46,900 €
MD 6	Chalet with pitched roof	8.00 m or 9.00 m	54,900 €
MD 7	Entry model	8.00 m	42,900 €
MD 8	Compact, upgraded line	8.00 m	45,900 €

See MD 1 to MD 8

Checklist

Five points before ordering.

A written answer from the responsible authority on admissibility at the specific plot — verbal assurances do not carry a project.
Access and unloading point, with photographs and dimensions. In practice the last hundred metres cause more trouble than the long haul.
Servicing: the distance to power, drinking water and sewer. That distance sets one of the largest secondary items.
Type of use and number of people. Permanent living, holidays and letting lead to different specifications of the same model.
Budget range including foundation, connections, unloading, planning, fees and insurance — not just the ex-works price.

As of 2026-08-14. All figures are non-binding project guidance and not legal, authority, structural, energy or tax advice. Prices are ex-works indications; only a checked quotation is binding.