Next deadline: 26/10 · Reverse-charge VAT (KDV-2)
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Import cost and customs duties

From goods value, freight and insurance to customs value, duties, KKDF, SCT, VAT and stamp duty — the full landed cost.

How it is calculated

Order: customs value (CIF: goods + freight and insurance to the Turkish border) → customs duty and additional duty (on the value) → SCT (on value + duties) → VAT (on value + all taxes and levies + costs until declaration).

KKDF: generally 6% for imports on acceptance credit, deferred letter of credit or cash against goods; none for prepaid imports.

Origin: industrial goods from the EU/EFTA under an A.TR certificate are duty-free; FTA partners get reduced rates with EUR.1 or an origin declaration.

Find the code: HS code decoder.

Legal basis: Customs Law No. 4458 arts. 23–31; VAT Law arts. 1/2 and 21; SCT Law; Import Regime Decree; KKDF decree 88/12944.