Turkey: Customs Updates In Turkey For The Import Of Various Goods

Last Updated: 15 September 2017
Article by Ertuğrul Can Canbolat LL.M., Mustafa Ayna and Hasan Güden

On 17 August 2017, the Council of Ministers enacted the Additional Decision to Import Regime Decision No. 10561 and the Additional Decision to Import Regime Decision No. 10580 (together referred to as "Decisions"). The Decisions set forth additional customs duties that shall be taken in respect to the imports of the goods falling under the CN codes that are listed in the List No. 2 attached to the Import Regime Decision enacted by the decision of the Council of Ministers dated 20.12.1995 and numbered 95/7606.

Indeed, it was decided by the Council of Ministers to enact those Decisions pursuant to the letters of the Ministry of Economy of 03 July 2017 (for the Decision No. 2017/10561) and of 17 July 2017 (for the Decision No. 2017/10580) and in accordance with Article 1 of the Law No. 1567 dated 20 February 1930 (Law regarding the Protection of the Value of Turkish Currency), Article 2 of Law No. 474 dated 14 May 1964 (Law on Customs Tariff Schedule), Article 2 of the Law No. 3283 dated 06 May 1986 (Law on the Repeal of Customs Exemptions Granted by Certain Laws), Articles 16, 22 and 55 of the Law No. 4458 dated 27 October 1999 (Customs Law), and the Law No. 2976 dated 02 February 1984 (Foreign Trade Regulation Law).

The Decisions will be enforced by the Turkish Ministry of Economy and additional customs duties will be collected by the customs offices, separately from the customs duties taken in imports and any other financial obligations and it will be forfeited in national budget. Additionally, in implementing the Decisions, the importer is liable to correctly declare the origin of the goods.

According to the Decisions, additional customs duties for the goods in the attached table, which do not originate in the European Union or Turkey and are imported with A.TR movement certificate, will be taken at the rates indicated in the "Other Countries" column of the table. On the other hand, the cases where additional customs duty shall not be collected are clearly explained:

  • additional customs duty within the scope of the Decisions will not be applied in cases where the goods are exported to the member states of the European Union with A.TR movement certificate under the customs surveillance through collection of duties on the basis of customs duty rates listed in the lists in the Import Regime Decision.
  • the additional customs duty will not be taken in cases where the preferential origin of goods originating in the countries included into the diagonal cumulation of origin system is certified pursuant to the Free Trade Agreements of which Turkey is a party.
  • additional customs duty will not be applicable in cases where the goods within the scope of the Decisions are also listed in the List No. 5 added to the Import Regime Decision.
  • the goods listed in the additional table are imported within the framework of Inward Processing Regime and are exported as compensating goods, the provisions in the Decisions will not be applied in calculating the countervailing duty, if any.
  • additional customs duty will not be applicable in cases where within 45 days from the publication of the Decisions, a customs declaration (bill of entry) is registered or a summary declaration is submitted in relation to imports of the goods – which have been freighted to be shipped to Turkey by the arrangement of a chatter paper.

Furthermore, in any case, the calculated total duty rate (the sum of the additional customs duties in the Decisions and in the List No. 2 which is attached to the Import Regime Decision and) will not exceed 50% increased levels stated under the Law on Customs Entry Tariff Schedule dated 15.05.1964 and numbered 474. In case it exceeds, the 50% increased level stated under the Law No. 474 will be applied.

Within this scope, please find below the tables which show the additional duty rates. The countries and groups of countries listed in the sub-columns of the column entitled "Additional Customs Duty Rate (%)" are those defined in the List No. 2 added to the Import Regime Decision. Any change made to the latter List No. 2 shall be valid for the application of the Decisions.

Table 1. Rates imposed by the Decision No. 2017/10561

CN Code

Name of the Product

Additional Customs Duty Rate (%)*

1

2

3

4

8

5 6 7
8402.11.00.00.00 Watertube boilers with a steam production > 45 t/hour 0 0 0 20 20 20 20
8402.12.00.00.00 Watertube boilers with a steam production <= 45 t/hour 0 0 0 20 20 20 20
8402.19.10.00.00 Vapour generating boilers with fire tube  0 0 0 20 20 20 20
8402.19.90.00.11 Vapour generating boilers with smoke tube  0 0 0 20 20 20 20
8402.19.90.00.19 Others 0 0 0 20 20 20 20
8402.20.00.00.00 Superheated water boilers 0 0 0 20 20 20 20
8402.90.00.10.11 Curly furnaces 0 0 0 10 10 10 10
8402.90.00.10.19 Others 0 0 0 10 10 10 10
8402.90.00.90.11 Steam pipes 0 0 0 10 10 10 10
8402.90.00.90.12 Steam drums 0 0 0 10 10 10 10
8402.90.00.90.13 Steam collector pipes (collectors) 0 0 0 10 10 10 10
8402.90.00.90.14 Curly furnaces 0 0 0 10 10 10 10
8402.90.00.90.19 Others 0 0 0 10 10 10 10
8403.10.10.00.00 Cast iron boilers 0 0 0 20 20 20 20
8403.10.90.00.00 Others 0 0 0 20 20 20 20
8403.90.10.00.00 Cast iron boilers 0 0 0 10 10 10 10
8403.90.90.00.00 Others 0 0 0 10 10 10 10
8404.10.00.10.00 Auxiliary plant for use with boilers of heading 0 0 0 20 20 20 20
8404.10.00.90.11 Economizers and air heaters 0 0 0 20 20 20 20
8404.10.00.90.12 Superheaters and superheater coolers 0 0 0 20 20 20 20
8404.10.00.90.13 Steam and heat accumulators 0 0 0 20 20 20 20
8404.10.00.90.14 Carbon cleaning machines 0 0 0 20 20 20 20
8404.10.00.90.15 Gas economizers 0 0 0 20 20 20 20
8404.10.00.90.19 Others 0 0 0 20 20 20 20
8404.20.00.00.00 Condensers for steam power units 0 0 0 20 20 20 20
8404.90.00.10.00 Parts of auxiliary plant of heading and condensers for steam or other vapour power units 0 0 0 10 10 10 10
8404.90.00.90.11 Superheating pipes 0 0 0 10 10 10 10
8404.90.00.90.19 Others 0 0 0 10 10 10 10
8416.10.10.00.00 Automatic control device 0 0 0 14.9 14.9 14.9 14.9
8416.10.90.00.00 Others 0 0 0 14.9 14.9 14.9 14.9
8416.20.10.00.00 Furnace burners only for gas, (monobloc, incorporating a ventilator and a control device) 0 0 0 14.9 14.9 14.9 14.9
8416.20.20.00.11 Pulverized solid fuel burners 0 0 0 14.9 14.9 14.9 14.9
8416.20.20.00.19 Others 0 0 0 14.9 14.9 14.9 14.9
8416.20.80.00.11 Pulverized solid fuel burners 0 0 0 14.9 14.9 14.9 14.9
8416.20.80.00.19 Others 0 0 0 14.9 14.9 14.9 14.9
8416.30.00.00.00 Mechanical stokers, incl. their mechanical grates, mechanical ash dischargers and similar appliances (excluding burners) 0 0 0 14.9 14.9 14.9 14.9
8416.90.00.00.11 Parts of furnace burners 0 0 0 7.5 7.5 7.5 7.5
8416.90.00.00.19 Others 0 0 0 7.5 7.5 7.5 7.5
8428.10.20.90.11 Lifts for human beings 0 0 0 7.6 7.6 7.6 7.6
8428.10.20.90.12 Lifts and skip hoists for merchandise

0 0 0 7.6 7.6 7.6 7.6
8428.10.20.90.19 Others 0 0 0 7.6 7.6 7.6 7.6
8428.10.80.90.00 Others 0 0 0 7.6 7.6 7.6 7.6
8428.40.00.00.00 Escalators and moving walkways 0 0 0 7.6 7.6 7.6 7.6
8431.31.00.00.11 Lift light curtains >= 1 meter (photocell height) 0 0 0 7.6 7.6 7.6 7.6
8431.31.00.00.12 Lift guide rails 0 0 0 7.6 7.6 7.6 7.6
8431.31.00.00.19 Others 0 0 0 7.6 7.6 7.6 7.6
8539.50.00.00.00 Light-emitting diode "LED" lamps 0 0 0 20 20 20 20

* 1: EU member states, EFTA member states, Israel, Macedonia, Bosnia-Herzegovina, Morocco, West Bank and Gaza Strip, Tunisia, Egypt, Georgia, Albania, Jordan, Chile, Serbia, Montenegro, Kosovo, Mauritius, Moldovia; 2: South Korea, 3: Malaysia, 4: Group of countries benefiting from Generalized System of Preferences, 5: Least Developed Countries, 6: Countries benefiting from Special Incentive Regulation, 7: Developing Countries, 8: Other countries

Table 2. Rates imposed by the Decision No. 2017/10580

CN Code

Name of the Product

Additional Custom Duty Rate (%)*

1

2

3

4

8

5 6 7
8414.80.75.90.00 Others 0 0 0 14.6 14.6 14.6 14.6
8417.80.50.00.00 Industrial or laboratory furnaces and ovens for cement, glass and chemicals 0 0 0 14.9 14.9 14.9 14.9
8421.23.00.00.00 Oil or petrol-filters for internal combustion engines 0 0 0 15.1 15.1 15.1 15.1
8421.31.00.90.00 Others 0 0 0 15.1 15.1 15.1 15.1
8426.20.00.00.00 Tower cranes 0 0 0 7.6 7.6 7.6 7.6
8430.31.00.00.00 Self-propelled tunneling machinery 0 0 0 5 5 5 5
8430.39.00.00.00 Others (only tunneling machinery) 0 0 0 4.1 4.1 4.1 4.1
8456.11.90.10.00 Machine tools for working metals and carbides 0 0 0 12.5 12.5 12.5 12.5
8456.40.00.00.00 Machine tools for working any material by removal of material, operated by plasma arc processes 0 0 0 20 20 20 20
8461.50.11.00.00 Sawing or cutting-off machines, for working metals, metal carbides or cermets (with circular saws) 0 0 0 14.2 14.2 14.2 14.2
8461.50.19.00.00 Others 0 0 0 14.2 14.2 14.2 14.2
8461.50.90.00.00 Slitters 0 0 0 14.2 14.2 14.2 14.2
8462.10.90.00.19 Others 0 0 0 14.3 14.3 14.3 14.3
8462.21.10.00.00 Flattening machines, incl. presses, numerically controlled, for working metal 0 0 0 13.9 13.9 13.9 13.9
8462.29.91.00.00 Hydraulic bending, folding, straightening or flattening machines 0 0 0 14.3 14.3 14.3 14.3
8464.10.00.00.00 Sawing machines for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold-working glass 0 0 0 20 20 20 20
8464.20.80.00.00 Others (excluding machines for working ceramics) 0 0 0 20 20 20 20
8464.90.00.00.00 Others (excluding machines for working ceramics) 0 0 0 20 20 20 20
8467.89.00.11.00 Boring and Drilling machines  0 0 0 2.5 2.5 2.5 2.5
8472.90.90.90.12 Perforators or staplers (office machines) 0 0 0 20 20 20 20
8474.10.00.10.00 Sorting, screening, separating or washing machines for solid mineral substances 0 0 0 4.2 4.2 4.2 4.2
8474.10.00.90.00 Others 0 0 0 16.2 16.2 16.2 16.2
8474.20.00.10.00 Machinery for crushing stone 0 0 0 16.2 16.2 16.2 16.2
8474.20.00.90.00 Others 0 0 0 16.2 16.2 16.2 16.2
8474.31.00.00.00 Concrete or mortar mixers 0 0 0 16.2 16.2 16.2 16.2
8474.32.00.00.00 Machines for mixing mineral substances with bitumen 0 0 0 16.2 16.2 16.2 16.2
8474.39.00.00.00 Others 0 0 0 16.2 16.2 16.2 16.2
8474.80.10.00.00 Machinery for agglomerating, shaping or moulding ceramic paste 0 0 0 16.2 16.2 16.2 16.2
8474.80.90.00.11 Machines for forming foundry moulds of sand (coremaking machine) 0 0 0 16.2 16.2 16.2 16.2
8474.80.90.00.12 Machines for making tiles, bricks and briquettes 0 0 0 16.2 16.2 16.2 16.2
8474.80.90.00.13 Machines for making concrete blocks 0 0 0 16.2 16.2 16.2 16.2
8474.80.90.00.19 Others 0 0 0 16.2 16.2 16.2 16.2
8479.82.00.00.00 Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines 0 0 0 20 20 20 20

* 1: EU member states, EFTA member states, Israel, Macedonia, Bosnia-Herzegovina, Morocco, West Bank and Gaza Strip, Tunisia, Egypt, Georgia, Albania, Jordan, Chile, Serbia, Montenegro, Kosovo, Mauritius, Moldovia; 2: South Korea, 3: Malaysia, 4: Group of countries benefiting from Generalized System of Preferences, 5: Least Developed Countries, 6: Countries benefiting from Special Incentive Regulation, 7: Developing Countries, 8: Other countries

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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