The Customs Union Agreement, signed on December 22, 1995, and effective on January 1, 1996, implements the final phase of the Customs Union, as provided for by the 1963 Ankara Agreement and the 1970 Additional Protocol, adding a further step in Turkey's integration into the European economy. The agreement established a comprehensive legal framework for the free movement of industrial goods between Turkey and the EU—with the exception of basic agricultural products regulated by specific agreements—providing for the elimination of customs duties and quantitative restrictions. Among the commitments undertaken by Turkey are the application of the same common customs tariff in trade with third countries, as well as the adoption of European customs and commercial legislation.
https://eur-lex.europa.eu/eli/dec/1995/1(5)/oj/eng