The Turkish Import Regime is based on the Import Regime Decree which was originally published in the Official Journal, dated 31 December 1995  and No: 22510. At the end of each year, this decree is amended by a Supplementary Decree which specifies the upcoming year's regime details.

For the year 2008, the Supplementary Decree for the Import Regime Decree - 2007/13006 was published in the Official Journal, dated 31 December 2007 and No: 26743 bis. 2 (came into force as of 1 January 2008). In the current import regime there are 6 different lists as defined below:

1. Agricultural Products (List I)
2. Industrial products (List: II )
3. Processed agricultural products (List: III )
4. Fish and fishery products (List: IV )
5. Suspension list (List: V )
6. Civil Aircraft and Goods for Use in Civil Aircraft (List VI)

Agricultural Products (List I)
The list includes the Chapters from 1 to 24 and also certain agricultural products of Chapters 35, 45 and 53. The rates of duties to be applied are mentioned in different columns with regard to the countries as shown below:

1. HS Code 
2. Description of the good
3. Rate of duty for European Union and EFTA countries
4. Rate of duty for Macedonia
5. Rate of duty for Bosnia-Herzegovina
6. Rate of duty for other countries (all the other countries except the countries mentioned by name in other columns of the List)
   

Industrial products (List: II )
In List II, only the rates of duty applied to the countries are mentioned. The list contains the industrial products. The products of the Chapters 5, 9, 12-15, 17-22, 24 and the Chapters from 25 to 97 presented differently as depicted below:

The products of the Chapters 5, 9, 12-15, 17-22, 24

1. HS Code 
2. Description of the good
3. Rate of duty for European Union, EFTA countries and Bosnia-Herzegovina
4. Rate of duty for Least Developed Countries 
5. Rate of duty for the countries benefiting from the special incentive arrangements (SIABC)
6. Rate of duty for Developing Countries
7. Rate of duty for other countries (all the other countries except the countries mentioned by name in other columns of the List)

The products of the Chapters 25-97 

1. HS Code 
2. Description of the good
3. Rate of duty for 
   1. European Union, 
   2. EFTA countries 
   3. Israel
   4. Syria
   5. Tunisia
   6. Morocco
   7. Croatia
   8. Macedonia
   9. Bosnia-Herzegovina
   10. West Bank & Gazze Strip
4. Rate of duty for Kosovo
5. Rate of duty for Least Developed Countries
6. Rate of duty for the countries benefiting from the special incentive arrangements
7. Rate of duty for Developing Countries
8. Rate of duty for other countries (all the other countries except the countries mentioned by name in other columns of the List)

Processed agricultural products (List: III )
In List III, the rates of duty applied to the countries and the amount to be paid to the Fund in Euro (equivalent in YTL) as Agricultural Component are mentioned. The list includes the processed agricultural products of Chapters 4, 7, 15, 17, 18, 19, 20, 21, 22, 29, 33, 35 and 38.

1. HS Code 
2. Description of the good
3. Rate of duty for European Union, EFTA countries and Bosnia-Herzegovina
4. Rate of duty for other countries (all the other countries except the countries mentioned by name in other columns of the List)
5. The amount to be paid to the Fund in Euro (equivalent in YTL) as agricultural component for European Union, EFTA countries 
6. The amount to be paid to the Fund in Euro (equivalent in YTL) as agricultural component for other countries

In the columns 6 and 7 (where the amount to be paid to the Fund specified), there might be the signs of (T1), (T2) instead of numbers that show the % amount to be paid to the fund. In such cases, one should find the corresponding code (to be determined according to the Additional Code-by composition lists which are shown in the Annex 1 and 2 of the import regime). 

Fish and fishery products (List: IV )
This list includes the Chapters 2,3, 15,16 and 23. The rate of duty and the ratio of Mass Housing Fund (% of CIF) are specified for the fish and fishery products.

1. HS Code 
2. Description of the good
3. Rate of duty for EFTA countries and Bosnia-Herzegovina
4. Rate of duty for European Union countries
5. Rate of duty for other countries (all the other countries except the countries mentioned by name in other columns of the List)
6. Mass Housing Fund for EFTA countries
7. Mass Housing Fund for European Union countries
8. Mass Housing Fund for other countries 

Suspension list (List: V)
This List shows either reduced or mostly suspended customs duties applied to imports of certain products predominately used as raw material or intermediate inputs in chemical and electronic industries.

If the same products both exist in List II and List V, out of the rates of duty mentioned in the lists concerned, the lowest rate of duty is applied to those products.

Civil Aircraft and Goods for Use in Civil Aircraft (List VI)
Relief from customs duty is provided for those goods mentioned in List VI. The list includes civil aircrafts and goods for use in civil aircraft which are mentioned in the Chapters 39, 45, 68, 70, 73, 74, 81, 85, 88, 90, 91 and 94.

You may see the contents of the Import Lists, the custom duty rates and mass housing fund rates along with other taxes, duties and formalities applicable for imports, in our Applied Tariff Search section.

The Countries and Country Groups Mentioned in the Import Regime

The countries and country groups mentioned in the Lists (I, II, III, IV) are:

• EU (European Union) Countries (Turkey has Customs Union with EU): For the application of the preferential rates of duty mentioned, movement certificates AT.R. is required.
  
• EFTA- European Free Trade Area Countries (Turkey has Free Trade Agreement with EFTA): For the application of the preferential rates of duty mentioned,  movement certificate EUR.I is required.
  
• The Countries for Free Trade Agreement: For the application of the preferential rates of duty included in these columns, movement certificate EUR.I is required for the given countries
  
• GSP ( Generalized System Of Preferences) Countries (as listed on the Annex 3 of the Import Regime Decree): For the application of the preferential rates of duty included in these columns certificate of origin Form A is required for the given countries
  • Least Developed Countries
  • Countries Benefiting from Special Incentive Arrangements
  • Developing Countries

The Annexes of the Import Regime Decree

Along with the 6 different lists mentioned above, there are 6 annexes to the current import regime decree.

1. Annex I - Additional Code-by Composition (Meursing Table)

2. Annex II - Agricultural Component table

3. Annex III - The List of Countries and Territories which benefit from Generalized System Of Preferences (GSP)

   1. The List of Developing Countries (also shows the Chapters Excluded from GSP)

   2. Countries Benefiting from Special Incentive Arrangements

   3. The List of The Least Developed Countries

4. Annex IV - Chapter List

5. Annex V- Product Group List (listing the Sensitive and Non-sensitive products within the Generalized System Of Preferences (GSP) concept)

6. Annex VI - Abbreviations

The Additional Code-by Composition  (Meursing Table) and Agricultural Component table are used to define the agricultural component of certain products. Here you can find additional codes for agricultural products  by entering the product’s content of milk fat, milk protein, sugar/invert sugar/glucose and starch/glucose.

The symbol T1 and T2  in the tariff schedule indicates that products are chargeable with an "agricultural component" (in Euro per 100 kg net). For such products, the quantities of basic products used to manufacture them can not be shown for each tariff line because of their diversity. Import duties on these products are linked to the import duties on basic agricultural products through the following mechanism.

Based on its contents of milk fat, milk proteins, starch/glucose and sucrose/invert sugar/isoglucose, an imported product corresponds with a code in a matrix, called the Meursing table. For each of these codes, the agricultural component/additional duty for sugar or flour have been calculated based on the quantities of notional basic products (skimmed-milk powder, whole milk powder, butter, sugar, common wheat and corn) in the corresponding standard recipe composition.

Example: a product containing 0-1.5% milk fat, 6-18% milk proteins, 0-5% starch/glucose and 50-70% sucrose/invert sugar/isoglucose would refer to code 7063 in the Meursing table. For code 7063 the agricultural component (EA) would be 151,54 Euro/100 kg net for "T1" and 129,52  Euro/100 kg net for "T2". 

The Communiqués of the Import Regime

The 25 Import Communiqués appended to the Import Regulation arrange imports with regard to the public order, public moral and public security, the preservation of the human, animal and plant health, the protection of the environment, consumer rights as well as the import policies in force and the international agreements. These Communiqués are:

You may see the contents of the Import Lists, the customs duty rates and mass housing fund rates along with other taxes, duties and formalities applicable for imports, in our Applied Tariff Search section.