ADDITIONAL CUSTOMS TAX HAS BEEN IMPOSED FOR SPECIFIED GOODS ON IMPORTATION IN TURKEY
13/05/2020
As per Presidential Decree numbered 2514, published in official gazette on 11 May 2020 numbered 31124 (Duplicate version); Turkey has imposed additional customs tax up to 30 % for air conditioner, fridge, PVC flooring, jewelry, game console, fishing line, tripods, diaper and many other goods on importation.
The basics of taxation are as follows:
- HS Code List of the goods to be taxed on importation and the rates are annexed to the Decree as annex 1 and 2.
- The annex 1 of the Decree shows additional customs tax rates to be applied as of 01.10.2020.
- The annex 2 of the Decree shows additional customs tax rates to be applied from 11.05.2020 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 tax at a rate of “Other Countries”.
- Additional Customs Tax will not be applied as long as goods bear preferential origin due to free trade agreements signed by Turkey under framework of diagonal origin cumulation system.
- 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.
- Goods loaded via issuing way-bill for shipping before the date of issue of the Decree will be subjected to additional customs tax rates mentioned in annex 1 as long as customs import declaration is processed within 15 days from date of issue of the Decree.
The original text of the Decree and the list of the goods can be reached via the link mentioned below.
https://www.resmigazete.gov.tr/eskiler/2020/05/20200511M1-2.pdf
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