ANKARA: The Council of Minister has issued a Decree (2015/7713; “Decree”) which introduces additional customs duties for certain goods. However, the additional customs duties arguably run contrary to provisions of the Turkish Constitution, European Union Customs Zone requirements, and a World Trade Organization agreement about Information Technology.
Since the Decree’s legality is questionable, parties which must pay additional custom duties based on the Decree’s requirements should consider challenging these taxes to the relevant administration and possibly before the tax courts.
The Decree was published in Official Gazette number 29379 and entered into force on 7 June 2015.
The Decree introduces an additional 30% customs duty on the following goods which have an A.TR Movement Certificate and which originate outside Turkey or the European Union:
“Vacuum cleaners (excluding 8508.70)”, classified under tariff code 85.08.
“Electro mechanic domestic appliances with self-contained electromotor (excluding vacuum cleaners classified under tariff code 85.08 and 8509.90)”, classified under tariff code 85.09.
“Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro- thermic appliances of a kind used for domestic purposes; electric heating resistors, (excluding 85.54 and 8516.90)”, classified under tariff code 85.16.
The Decree also introduces an additional 10% customs duty on “parts and pieces” for the goods noted above, which are classified under tariff codes 8508.70, 8509.90 and 8516.90.
