ADDITIONAL CUSTOMS DUTY WILL BE APPLIED FOR SPECIFIED GOODS ON IMPORTATION
As per Presidential Decree numbered 2424, published in official gazette on 18.04.2020 numbered 31103; “rubber line, glue, plastic plate, plastic and metal buttons, iran or steel screw, paper cutting machine, air curtain, transformers, redressor, vocal annunciator, uninterrupted power supply, speakers, multimeter, watches, chronometres, lighting components, game consoles, circus equipments and lofters” will be subjected to additional customs tax on importation.
The basics of taxation are as follows:
- HS Code List of the goods to be taxed on importation is annexed to the Decree.
- The goods mentioned in annex 1 of the Decree will be subjected to additional customs tax as of 01.10.2020.
- Additional customs taxes mentioned in annex 2 of the Decree will be applied from 18.04.2020 until 30.09.2020.
- The goods that are not origin of European Union and Turkey and being imported via an A.TR Movement Certificate will be subjected to additional customs duty at a rate of “Other Countries”.
- Additional customs tax will be applied as per procedures and principles of customs tax.
- Importers will be responsible from accuracy of origin of the goods.
- In case the goods mentioned in the Decree are specified in list V annexed to the Decree on Importation Regime, additional customs duty will not be applied.
- The principles of the Decree will not be applied on calculation of counter-veiling duty in case the goods are imported under inward processing regime and exported as processed goods.
The original text of the Decree and the list of the goods can be reached via the link mentioned below.
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