İlave Gümrük Vergisi
18 Nisan 2020 Tarihli ve 31103 Sayılı Resmi Gazetede yayımlanan İthalat Rejimi Kararına Ek Karar (Karar Sayısı: 2424) uyarınca Karar eki Tablolarda GTİP’leri ve madde ismi belirtilen ; Tutkallar, kauçuk iplikler, plastik plaka/levhalar, plastikten yelpazeler, korseler, balenler, ilaç ölçü kaşıkları, prezervatifler, emzikler, diş kaşıyıcıları, mouse padler, demir veya çelikten vidalar, plastik ve metal düğmeler, bazı kaynak telleri, kağıt kesme makinaları, hava perdeleri, transformatörler, redresörler, sesli işaret cihazları, kesintisiz güç kaynakları, hoparlörler, röleler, multimetreler, saatler, kronometreler, aydınlatma cihazları aksam ve parçaları, hidrolik presler, video konsolları, bayram ve karnaval eşyası, sirk eşyası, çıtçıtlar ve bunların aksamları, golf sopaları ve açık hava oyunlarına mahsus eşyanın ithalatında (ATR belgesi eşliğinde ithal edilen AB ve Türkiye menşeli olanlar ile tercihli menşeinin tevsiki kaydıyla çapraz menşe kümülasyon sisteminde bulunan ülkeler menşeliler hariç) ilave gümrük vergisi uygulanacaktır.
Tablolarda yer alan ve A.TR dolaşım belgesi eşliğinde ithal edilen Avrupa Birliği ve Türk menşeli olmayan eşyadan “Diğer Ülkeler” sütununda belirtilen oran üzerinden ilave gümrük vergisi alınacaktır. Ancak, Türkiye'nin taraf olduğu serbest ticaret anlaşmaları çerçevesinde bir çapraz menşe kümülasyon sistemine dahil ülkeler menşeli eşyadan tercihli menşeinin tevsiki halinde ilave gümrük vergisi alınmayacaktır.
Karar kapsamında tahsil edilecek ilave gümrük vergisi oranları Ek-1 ve Ek-2’de yer alan tablolarda gösterilmiştir.
Kararın Ek-l’inde yer alan tablo; 1/10/2020 tarihinden itibaren, Ek-2’sinde yer alan tablo ise; bu Kararın yayımı tarihinden 30/9/2020 tarihine kadar (bu tarih dâhil) uygulanacak olan ilave gümrük vergilerini göstermektedir.
18.04.2020 ila 30.09.2020 (bu tarih dahil) tarihleri arasında uygulanacak ilave gümrük vergisi ile 01.10.2020 tarihinden sonra uygulanacak İGV’nin oranlarını gösterir karşılaştırma tablosu ekte gönderilmiştir.
Karar hükümleri 18.04.2020 tarihinde yürürlüğe girecektir..
İlave Gümrük vergisinin yürürlüğe girdiği 18.04.2020 tarihinden önce Türkiye Gümrük Bölgesine getirilen veya antrepoda bekleyen ürünler için herhangi bir düzenleme yapılmadığından İlave Gümrük vergisi 18.04.2020 tarihinden itibaren uygulanacağı öngörülmekle beraber, Kararda yer alan hususlara ilişkin tebliğler çıkarmaya, özel ve zorunlu durumları inceleyip sonuçlandırmaya Ticaret Bakanlığı yetkili kılınmıştır.
Karar eki EK:1 ve EK:2 Tablolar aşağıya çıkarılmış olup ilgili Karar ve eklerine https://www.resmigazete.gov.tr/eskiler/2020/04/20200418-8.pdf linkinden ulaşabilirsiniz.
Bilgilerinize sunulur.
EK-1 01.10.2020 TARİHİNDEN İTİBAREN UYGULANACAKTIR.
|
G.T.İ.P. |
İLAVE GÜMRÜK VERGİSİ ORANI (%) |
|||||||
|
1 |
2 |
3 |
4 |
5 |
|
|||
|
6 |
7 |
8 |
9 |
|||||
|
3506.91.10.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3506.91.90.10.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3506.91.90.90.11 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3506.91.90.90.12 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3506.91.90.90.13 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3506.91.90.90.19 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3506.99.00.10.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3506.99.00.90.11 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3506.99.00.90.19 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.10.23.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.10.24.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.10.25.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.10.28.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.10.40.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.10.81.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.10.89.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.20.21.00.11 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.20.21.00.19 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.20.29.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.20.80.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.30.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.43.10.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.43.90.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.49.10.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.49.90.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.51.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.59.10.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.59.90.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.61.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.62.12.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.62.19.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.62.90.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.63.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.69.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.71.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.73.10.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.73.80.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.79.10.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.79.90.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.91.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.92.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.93.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.94.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.99.21.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.99.28.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.99.52.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.99.53.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.99.59.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.99.90.10.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3920.99.90.90.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3921.11.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3921.12.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3921.13.10.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3921.13.90.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3921.14.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3921.19.00.10.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3921.19.00.90.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3921.90.10.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3921.90.30.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3921.90.41.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3921.90.43.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3921.90.49.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3921.90.55.00.11 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3921.90.55.00.12 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3921.90.55.00.19 |
0 |
0 |
0 |
0 |
10 |
10 |
ıo |
10 |
|
3921.90.60.00.11 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3921.90.60.00.12 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3921.90.60.00.13 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3921.90.60.00.19 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3921.90.90.10.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3921.90.90.90.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3926.30.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3926.90.50.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3926.90.97.10.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3926.90.97.20.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3926.90.97.90.11 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3926.90.97.90.12 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3926.90.97.90.14 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3926.90.97.90.15 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3926.90.97.90.16 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3926.90.97.90.17 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
3926.90.97.90.18 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
4007.00.00.10.00 |
0 |
0 |
0 |
0 |
8 |
8 |
8 |
8 |
|
4007.00.00.90.00 |
0 |
0 |
0 |
0 |
8 |
8 |
8 |
8 |
|
7318.11.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.12.10.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.12.90.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.13.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.14.10.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.14.91.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.14.99.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.15.20.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.15.35.00.11 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.15.35.00.12 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.15.42.00.11 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.15.42.00.12 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.15.48.00.11 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.15.48.00.12 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.15.52.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.15.58.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.15.62.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.15.68.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.15.75.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.15.82.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.15.88.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.15.95.00.11 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.15.95.00.12 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.16.31.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.16.39.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.16.40.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.16.60.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.16.92.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.16.99.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.19.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.21.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.22.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.23.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.24.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
7318.29.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
8311.20.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
8414.59.95.20.13 |
0 |
0 |
0 |
0 |
7,7 |
7,7 |
7,7 |
7,7 |
|
8414.59.95.20.14 |
0 |
0 |
0 |
0 |
7,7 |
7,7 |
7,7 |
7,7 |
|
8414.59.95.90.13 |
0 |
0 |
0 |
0 |
7,7 |
7,7 |
7,7 |
7,7 |
|
8414.59.95.90.15 |
0 |
0 |
0 |
0 |
7,7 |
7,7 |
7,7 |
7,7 |
|
8414.59.95.90.19 |
0 |
0 |
0 |
0 |
7,7 |
7,7 |
7,7 |
7,7 |
|
8441.10.10.00.00 |
0 |
0 |
0 |
0 |
20 |
20 |
20 |
20 |
|
8441.10.20.00.00 |
0 |
0 |
0 |
0 |
20 |
20 |
20 |
20 |
|
8441.10.30.10.00 |
0 |
0 |
0 |
0 |
20 |
20 |
20 |
20 |
|
8441.10.30.90.00 |
0 |
0 |
0 |
0 |
20 |
20 |
20 |
20 |
|
8441.10.70.10.00 |
0 |
0 |
0 |
0 |
20 |
20 |
20 |
20 |
|
8441.10.70.90.00 |
0 |
0 |
0 |
0 |
20 |
20 |
20 |
20 |
|
8462.91.20.10.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
8462.91.20.90.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
8462.91.80.10.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
8462.91.80.90.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
8504.31.21.00.00 |
0 |
0 |
0 |
0 |
6,3 |
6,3 |
6,3 |
6,3 |
|
8504.31.29.00.00 |
0 |
0 |
0 |
0 |
6,3 |
6,3 |
6,3 |
6,3 |
|
8504.31.80.10.00 |
0 |
0 |
0 |
0 |
6,3 |
6,3 |
6,3 |
6,3 |
|
8504.31.80.90.19 |
0 |
0 |
0 |
0 |
6,3 |
6,3 |
6,3 |
6,3 |
|
8504.40.82.90.00 |
0 |
0 |
0 |
0 |
6,7 |
6,7 |
6,7 |
6,7 |
|
8504.40.90.90.11 |
0 |
0 |
0 |
0 |
5 |
5 |
5 |
5 |
|
8504.40.90.90.19 |
0 |
0 |
0 |
0 |
5 |
5 |
5 |
5 |
|
8512.30.90.00.12 |
0 |
0 |
0 |
0 |
7,1 |
7,1 |
7,1 |
7,1 |
|
8512.30.90.00.19 |
0 |
0 |
0 |
0 |
7,1 |
7,1 |
7,1 |
7,1 |
|
8518.21.00.00.00 |
0 |
0 |
0 |
0 |
7,5 |
7,5 |
7,5 |
7,5 |
|
8518.22.00.00.00 |
0 |
0 |
0 |
0 |
7,5 |
7,5 |
7,5 |
7,5 |
|
8536.49.00.00.29 |
0 |
0 |
0 |
0 |
5 |
5 |
5 |
5 |
|
9030.31.00.90.11 |
0 |
0 |
0 |
0 |
5,8 |
5,8 |
5,8 |
5,8 |
|
9030.31.00.90.12 |
0 |
0 |
0 |
0 |
5,8 |
5,8 |
5,8 |
5,8 |
|
9030.33.20.90.00 |
0 |
0 |
0 |
0 |
5,8 |
5,8 |
5,8 |
5,8 |
|
9030.33.70.90.00 |
0 |
0 |
0 |
0 |
5,8 |
5,8 |
5,8 |
5,8 |
|
9101.11.00.00.00 |
0 |
0 |
0 |
0 |
25 |
25 |
25 |
25 |
|
9101.19.00.00.00 |
0 |
0 |
0 |
0 |
25 |
25 |
25 |
25 |
|
9101.21.00.00.00 |
0 |
0 |
0 |
0 |
25 |
25 |
25 |
25 |
|
9101.29.00.00.00 |
0 |
0 |
0 |
0 |
25 |
25 |
25 |
25 |
|
9101.91.00.00.11 |
0 |
0 |
0 |
0 |
25 |
25 |
25 |
25 |
|
9101.91.00.00.12 |
0 |
0 |
0 |
0 |
25 |
25 |
25 |
25 |
|
9101.91.00.00.19 |
0 |
0 |
0 |
0 |
25 |
25 |
25 |
25 |
|
9101.99.00.00.11 |
0 |
0 |
0 |
0 |
25 |
25 |
25 |
25 |
|
9101.99.00.00.12 |
0 |
0 |
0 |
0 |
25 |
25 |
25 |
25 |
|
9101.99.00.00.19 |
0 |
0 |
0 |
0 |
25 |
25 |
25 |
25 |
|
9102.11.00.00.00 |
0 |
0 |
0 |
0 |
25 |
25 |
25 |
25 |
|
9102.12.00.00.00 |
0 |
0 |
0 |
0 |
25 |
25 |
25 |
25 |
|
9102.19.00.00.00 |
0 |
0 |
0 |
0 |
25 |
25 |
25 |
25 |
|
9102.21.00.00.00 |
0 |
0 |
0 |
0 |
25 |
25 |
25 |
25 |
|
9102.29.00.00.00 |
0 |
0 |
0 |
0 |
25 |
25 |
25 |
25 |
|
9102.99.00.00.11 |
0 |
0 |
0 |
0 |
25 |
25 |
25 |
25 |
|
9102.99.00.00.12 |
0 |
0 |
0 |
0 |
25 |
25 |
25 |
25 |
|
9102.99.00.00.19 |
0 |
0 |
0 |
0 |
25 |
25 |
25 |
25 |
|
9405.91.10.00.00 |
0 |
0 |
0 |
0 |
15 |
15 |
15 |
15 |
|
9405.91.90.10.00 |
0 |
0 |
0 |
0 |
15 |
15 |
15 |
15 |
|
9405.91.90.90.11 |
0 |
0 |
0 |
0 |
15 |
15 |
15 |
15 |
|
9405.91.90.90.18 |
0 |
0 |
0 |
0 |
15 |
15 |
15 |
15 |
|
9405.92.00.00.00 |
0 |
0 |
0 |
0 |
15 |
15 |
15 |
15 |
|
9405.99.00.00.00 |
0 |
0 |
0 |
0 |
15 |
15 |
15 |
15 |
|
9504.50.00.00.00 |
0 |
0 |
0 |
0 |
20 |
20 |
20 |
20 |
|
9505.10.10.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
9505.10.90.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
9505.90.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
9506.31.00.00.00 |
0 |
0 |
0 |
0 |
20 |
20 |
20 |
20 |
|
9508.10.00.00.00 |
0 |
0 |
0 |
0 |
20 |
20 |
20 |
20 |
|
9508.90.00.00.00 |
0 |
0 |
0 |
0 |
20 |
20 |
20 |
20 |
|
9606.10.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
9606.21.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
9606.22.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
9606.29.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
|
9606.30.00.00.00 |
0 |
0 |
0 |
0 |
10 |
10 |
10 |
10 |
EK-2 18.04.2020-30.09.2020 (BU TARİH DAHİL) TARİHLERİ ARASINDA UYGULANACAKTIR.
|
G.T.İ.P |
İLAVE GÜMRÜK VERGİSİ ORANI (%) |
|||||||
|
1 |
2 |
3 |
4 |
5 |
|
|||
|
6 |
7 |
8 |
9 |
|||||
|
3506.91.10.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
3506.91.90.10.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
3506.91.90.90.11 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
3506.91.90.90.12 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
3506.91.90.90.13 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
3506.91.90.90.19 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
3506.99.00.10.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
3506.99.00.90.11 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
3506.99.00.90.19 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
3920.10.23.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.10.24.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.10.25.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.10.28.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.10.40.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.10.81.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
3920.10.89.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.20.21.00.11 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.20.21.00.19 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.20.29.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.20.80.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.30.00.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.43.10.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.43.90.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.49.10.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.49.90.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.51.00.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.59.10.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.59.90.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.61.00.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.62.12.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.62.19.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.62.90.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.63.00.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.69.00.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.71.00.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.73.10.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.73.80.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.79.10.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.79.90.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.91.00.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.92.00.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.93.00.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.94.00.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.99.21.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.99.28.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.99.52.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.99.53.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.99.59.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.99.90.10.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3920.99.90.90.00 |
0 |
0 |
0 |
0 |
26 |
26 |
26 |
26 |
|
3921.11.00.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3921.12.00.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3921.13.10.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3921.13.90.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3921.14.00.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3921.19.00.10.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3921.19.00.90.00 |
0 |
0 |
0 |
0 |
28 |
28 |
28 |
28 |
|
3921.90.10.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3921.90.30.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3921.90.41.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3921.90.43.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3921.90.49.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3921.90.55.00.11 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3921.90.55.00.12 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3921.90.55.00.19 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3921.90.60.00.11 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3921.90.60.00.12 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3921.90.60.00.13 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3921.90.60.00.19 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3921.90.90.10.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3921.90.90.90.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3926.30.00.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
3926.90.50.00.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3926.90.97.10.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3926.90.97.20.00 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3926.90.97.90.11 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3926.90.97.90.12 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3926.90.97.90.14 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3926.90.97.90.15 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3926.90.97.90.16 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3926.90.97.90.17 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
3926.90.97.90.18 |
0 |
0 |
0 |
0 |
40 |
40 |
40 |
40 |
|
4007.00.00.10.00 |
0 |
0 |
0 |
0 |
11 |
11 |
11 |
11 |
|
4007.00.00.90.00 |
0 |
0 |
0 |
0 |
11 |
11 |
11 |
11 |
|
7318.11.00.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.12.10.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.12.90.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.13.00.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.14.10.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.14.91.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.14.99.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.15.20.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.15.35.00.11 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.15.35.00.12 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.15.42.00.11 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.15.42.00.12 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.15.48.00.11 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.15.48.00.12 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.15.52.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.15.58.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.15.62.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.15.68.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.15.75.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.15.82.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.15.88.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.15.95.00.11 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.15.95.00.12 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.16.31.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.16.39.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.16.40.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.16.60.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.16.92.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.16.99.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.19.00.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.21.00.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.22.00.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.23.00.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.24.00.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
7318.29.00.00.00 |
0 |
0 |
0 |
0 |
30 |
30 |
30 |
30 |
|
8311.20.00.00.00 |
0 |
0 |
0 |
0 |
47 |
47 |
47 |
47 |
|
8414.59.95.20.13 |
0 |
0 |
0 |
0 |
14 |
14 |
14 |
14 |
|
8414.59.95.20.14 |
0 |
0 |
0 |
0 |
14 |
14 |
14 |
14 |
|
8414.59.95.90.13 |
0 |
0 |
0 |
0 |
14 |
14 |
14 |
14 |
|
8414.59.95.90.15 |
0 |
0 |
0 |
0 |
14 |
14 |
14 |
14 |
|
8414.59.95.90.19 |
0 |
0 |
0 |
0 |
14 |
14 |
14 |
14 |
|
8441.10.10.00.00 |
0 |
0 |
0 |
0 |
20 |
20 |
20 |
20 |
|
8441.10.20.00.00 |
0 |
0 |
0 |
0 |
20 |
20 |
20 |
20 |
|
8441.10.30.10.00 |
0 |
0 |
0 |
0 |
20 |
20 |
20 |
20 |
|
8441.10.30.90.00 |
0 |
0 |
0 |
0 |
20 |
20 |
20 |
20 |
|
8441.10.70.10.00 |
0 |
0 |
0 |
0 |
20 |
20 |
20 |
20 |
|
8441.10.70.90.00 |
0 |
0 |
0 |
0 |
20 |
20 |
20 |
20 |
|
8462.91.20.10.00 |
0 |
0 |
0 |
0 |
14 |
14 |
14 |
14 |
|
8462.91.20.90.00 |
0 |
0 |
0 |
0 |
14 |
14 |
14 |
14 |
|
8462.91.80.10.00 |
0 |
0 |
0 |
0 |
14 |
14 |
14 |
14 |
|
8462.91.80.90.00 |
0 |
0 |
0 |
0 |
14 |
14 |
14 |
14 |
|
8504.31.21.00.00 |
0 |
0 |
0 |
0 |
20 |
20 |
20 |
20 |
|
8504.31.29.00.00 |
0 |
0 |
0 |
0 |
20 |
20 |
20 |
20 |
|
8504.31.80.10.00 |
0 |
0 |
0 |
0 |
20 |
20 |
20 |
20 |
|
8504.31.80.90.19 |
0 |
0 |
0 |
0 |
20 |
20 |
20 |
20 |
|
8504.40.82.90.00 |
0 |
0 |
0 |
0 |
11 |
11 |
11 |
11 |
|
8504.40.90.90.11 |
0 |
0 |
0 |
0 |
11 |
11 |
11 |
11 |
|
8504.40.90.90.19 |
0 |
0 |
0 |
0 |
11 |
11 |
11 |
11 |
|
8512.30.90.00.12 |
0 |
0 |
0 |
0 |
7,1 |
7,1 |
7,1 |
7,1 |
|
8512.30.90.00.19 |
0 |
0 |
0 |
0 |
7,1 |
7,1 |
7,1 |
7,1 |
|
8518.21.00.00.00 |
0 |
0 |
0 |
0 |
7,5 |
7,5 |
7,5 |
7,5 |
|
8518.22.00.00.00 |
0 |
0 |
0 |
0 |
7,5 |
7,5 |
7,5 |
7,5 |
|
8536.49.00.00.29 |
0 |
0 |
0 |
0 |
11 |
11 |
11 |
11 |
|
9030.31.00.90.11 |
0 |
0 |
0 |
0 |
5,8 |
5,8 |
5,8 |
5,8 |
|
9030.31.00.90.12 |
0 |
0 |
0 |
0 |
5,8 |
5,8 |
5,8 |
5,8 |
|
9030.33.20.90.00 |
0 |
0 |
0 |
0 |
5,8 |
5,8 |
5,8 |
5,8 |
|
9030.33.70.90.00 |
0 |
0 |
0 |
0 |
5,8 |
5,8 |
5,8 |
5,8 |
|
9101.11.00.00.00 |
0 |
0 |
0 |
0 |
45 |
45 |
45 |
45 |
|
9101.19.00.00.00 |
0 |
0 |
0 |
0 |
45 |
45 |
45 |
45 |
|
9101.21.00.00.00 |
0 |
0 |
0 |
0 |
45 |
45 |
45 |
45 |
|
9101.29.00.00.00 |
0 |
0 |
0 |
0 |
45 |
45 |
45 |
45 |
|
9101.91.00.00.11 |
0 |
0 |
0 |
0 |
45 |
45 |
45 |
45 |
|
9101.91.00.00.12 |
0 |
0 |
0 |
0 |
45 |
45 |
45 |
45 |
|
9101.91.00.00.19 |
0 |
0 |
0 |
0 |
45 |
45 |
45 |
45 |
|
9101.99.00.00.11 |
0 |
0 |
0 |
0 |
45 |
45 |
45 |
45 |
|
9101.99.00.00.12 |
0 |
0 |
0 |
0 |
45 |
45 |
45 |
45 |
|
9101.99.00.00.19 |
0 |
0 |
0 |
0 |
45 |
45 |
45 |
45 |
|
9102.11.00.00.00 |
0 |
0 |
0 |
0 |
45 |
45 |
45 |
45 |
|
9102.12.00.00.00 |
0 |
0 |
0 |
0 |
45 |
45 |
45 |
45 |
|
9102.19.00.00.00 |
0 |
0 |
0 |
0 |
45 |
45 |
45 |
45 |
|
9102.21.00.00.00 |
0 |
0 |
0 |
0 |
45 |
45 |
45 |
45 |
|
9102.29.00.00.00 |
0 |
0 |
0 |
0 |
45 |
45 |
45 |
45 |
|
9102.99.00.00.11 |
0 |
0 |
0 |
0 |
45 |
45 |
45 |
45 |
|
9102.99.00.00.12 |
0 |
0 |
0 |
0 |
45 |
45 |
45 |
45 |
|
9102.99.00.00.19 |
0 |
0 |
0 |
0 |
45 |
45 |
45 |
45 |
|
9405.91.10.00.00 |
0 |
0 |
0 |
0 |
32 |
32 |
32 |
32 |
|
9405.91.90.10.00 |
0 |
0 |
0 |
0 |
32 |
32 |
32 |
32 |
|
9405.91.90.90.11 |
0 |
0 |
0 |
0 |
32 |
32 |
32 |
32 |
|
9405.91.90.90.18 |
0 |
0 |
0 |
0 |
32 |
32 |
32 |
32 |
|
9405.92.00.00.00 |
0 |
0 |
0 |
0 |
32 |
32 |
32 |
32 |
|
9405.99.00.00.00 |
0 |
0 |
0 |
0 |
32 |
32 |
32 |
32 |
|
9504.50.00.00.00 |
0 |
0 |
0 |
0 |
50 |
50 |
50 |
50 |
|
9505.10.10.00.00 |
0 |
0 |
0 |
0 |
35 |
35 |
35 |
35 |
|
9505.10.90.00.00 |
0 |
0 |
0 |
0 |
35 |
35 |
35 |
35 |
|
9505.90.00.00.00 |
0 |
0 |
0 |
0 |
35 |
35 |
35 |
35 |
|
9506.31.00.00.00 |
0 |
0 |
0 |
0 |
37 |
37 |
37 |
37 |
|
9508.10.00.00.00 |
0 |
0 |
0 |
0 |
48 |
48 |
48 |
48 |
|
9508.90.00.00.00 |
0 |
0 |
0 |
0 |
48 |
48 |
48 |
48 |
|
9606.10.00.00.00 |
0 |
0 |
0 |
0 |
50 |
50 |
50 |
50 |
|
9606.21.00.00.00 |
0 |
0 |
0 |
0 |
46 |
46 |
46 |
46 |
|
9606.22.00.00.00 |
0 |
0 |
0 |
0 |
46 |
46 |
46 |
46 |
|
9606.29.00.00.00 |
0 |
0 |
0 |
0 |
46 |
46 |
46 |
46 |
|
9606.30.00.00.00 |
0 |
0 |
0 |
0 |
46 |
46 |
46 |
46 |
Saygılarımızla
Click to see PDF Format
Sincerely,
TGM Gümrük Müşavirliği Ltd. Şti.
For question of Circular:
Sabahattin Altıkardeş s.altikardes@tgmgumruk.com
Hakan TOPAL h.topal@tgmgumruk.com
Our explanations given above contain general information on the subject.TGM GÜMRÜK MÜŞAVİRLİĞİ LTD. ŞTİ. No liability can be claimed for any consequences arising from or related to the content of this document.
TGM Gümrük Müşavirliği Limited Şirketi (TGM Customs Consultancy Co. Ltd.) of which ERTUĞRUL TAN was positioned as the Founder Chairman in 1990 has been rendering services as an indirect representative under the provisions of the Customs Law No. 4458 and Customs Regulations.