Effects of foreign trade on customs taxes: An evaluation in terms of organized industrial zones of Mersin province

Customs duties in Turkey are levied on both import and export transactions, primarily on imports. These duties have long been a significant source of tax revenue and are exempt from other local taxes because of economic integration and various bilateral and multilateral agreements. However, the impact of customs duties on the industrial sector, particularly domestic producers, remains poorly understood. This study examines the impact of foreign trade on customs duties from the perspective of organized industrial zones (OIZs) in Mersin province and investigates the position of these duties in the state budget. This research is based on customs duty data collected in the Mersin OIZ between 2009 and 2023 and is supported by TÜİK data, books, websites, academic articles, YÖK theses, official pages of relevant chambers, and information obtained from various institutions. This study was conducted using the descriptive content analysis method. It reveals that Mersin's foreign trade experienced improvements until 2019, with an increase in import capacity. However, a downward trend in activities was observed starting in 2020 due to adverse events such as the pandemic and earthquakes. Between 2009 and 2023, the share of industrial enterprises in Mersin within Turkey remained stable, ranging between 2.20% and 2.30%. This indicates that while Mersin has demonstrated consistent industrial performance, it has not created a significant distinction from other regions. The average impact of foreign trade on Mersin's exports was determined to be 1.53%, while the impact on imports was 1.01% between 2013 and 2023. It is recommended that Mersin's economic and trade policies be carefully examined and managed to ensure sustainable growth.