VEHICLE TRANSACTIONS.
The most frequently asked question to Customs Consultancy companies in Turkey is: "How can we bring vehicles from abroad?" Let's examine what they are.
How to import vehicles?
Basic information about vehicle imports is below;
Import of Old/Used Vehicles: According to the Import Regime Decision, the import of old, used, renovated, defective (defective) and flat (lost durability over time) goods is subject to the permission of the Ministry of Commerce. Obtaining and presenting this permit is required for the import of used/second-hand vehicles.
Taxes on Vehicles: In order to determine the customs duties on vehicles, it is first necessary to know the 12-digit customs tariff statistical position (GTİP) in which these goods are classified. Passenger vehicles are classified in tariff heading 87.03, and commercial vehicles are classified in tariff heading 87.04. In order to determine the taxes to which the vehicle to be imported is subject, the sub-expansions into which the goods are classified must also be determined, and for this purpose, it is necessary to refer to Chapter 87 of the Turkish Customs Tariff Schedule.
Customs duty rates of vehicles classified in the 87th chapter of the Turkish Customs Tariff Schedule
It is determined in the lists annexed to the Import Regime Decision.
In order to determine the Special Consumption Tax for vehicles, it is necessary to know the engine volume as well as the GTIP in which the vehicle is classified. It is possible to obtain information about the current Special Consumption Tax rates determined by the Ministry of Treasury and Finance from the said Ministry and the Ministry of Commerce.
Questions regarding customs duties of vehicles should be directed to the Ministry of Commerce, and questions regarding VAT and SCT should be directed to the Ministry of Treasury and Finance (Revenue Administration).
Import Controls: In the import of vehicles, the conformity letter issued as a result of the controls carried out by the Ministry of Industry and Technology or the institution or organization authorized by this Ministry is required by the customs administration during the registration of customs declarations.
Importing Vehicles Exempt from Customs Duty: Importing vehicles exempt from customs duties.
the right to
-Persons who transfer their residence abroad to Turkey,
-Persons resident in Turkey who acquired a vehicle by inheritance after the death of a resident abroad,
-Disabled and disabled people residing in Turkey,
It is recognized under certain conditions.
It is not necessary to obtain permission from the Ministry of Commerce in accordance with the Import Regime Decision for the used vehicle to be brought within the scope of this exemption.
Taxes and Rates Applied in Turkey.
First of all, general consumption taxes are similar in all countries. However, special consumption taxes and their definition vary from country to country. Special consumption tax is also collected on white goods, which are basic needs, such as durable consumer goods, and on very wide product groups, such as carbonated beverages. Special Consumption Tax Law No. 4760 is based on 4 basic lists. I (A) I (B) petroleum oils and fuels, II list all kinds of vehicles, III (A) III (B) list beverages, IV list many products from caviar to perfume, books, newspapers, radios and watches are considered as luxury. SCT is collected.
With the regulation made in the Special Consumption Tax (SCT), which is collected as a lump sum or proportional amount on certain goods or products, the SCT rates on motor vehicles have also changed. According to the new regulation, the SCT rates on automobiles will be reflected in the price of the automobile as well as the engine cylinder volume.
45% Special Consumption Tax will be applied to cars with an engine cylinder volume of up to 1.6 and a value of 184,000 TL. 50% SCT will be reflected on the price of automobiles with an engine cylinder volume of 1600 - 2000 cm3 and a value between 184,000 TL - 220,000 TL. The new SCT rates determined according to engine cylinder volume will be as follows:
• 45% SCT, 20% VAT for vehicles with a cylinder volume of up to 1600 cm3 and tax-free sales up to 184,000 TL,
• 50% Special Consumption Tax, 20% VAT for vehicles with a cylinder volume of up to 1600 cm3 and tax-free sales between 184,000 TL and 220,000 TL,
• 60% Special Consumption Tax, 20% VAT on vehicles with a cylinder volume of up to 1600 cm3, tax-free sales between 220,000 TL and 250,000 TL,
• 70% Special Consumption Tax, 20% VAT on vehicles with a cylinder volume of up to 1600 cm3 and tax-free sales between 250,000 TL and 280,000 TL,
• 80% SCT, 20% VAT on vehicles with a cylinder volume of up to 1600 cm3 and tax-free sales over 280,000 TL,
• 130% SCT, 20% VAT for vehicles with a cylinder volume between 1600 - 2000 cm3 and tax-free sales up to 170,000 TL,
• 150% SCT, 20% VAT on vehicles with a cylinder volume between 1600 - 2000 cm3 and tax-free sales over 170,000 TL,
• 220% SCT will be charged on vehicles with a cylinder volume over 2000 cm3 and no tax-free sales amount limit.
What are the SCT and VAT Amounts of Electric Vehicles?
Special Consumption Tax is also collected from electric vehicles.
• 10% SCT, 20% VAT on electric vehicles whose cylinder volume does not exceed 85 kW,
• Vehicles with a cylinder volume exceeding 85 kW but not exceeding 120 kW will be subject to 25% SCT, 20% VAT,
• Electric vehicles over 120 kW are subject to 60% SCT and 20% VAT.
Touristic facilities and exemptions, the conditions related to these, the duration of the vehicles brought within this framework, foreign nationals/those living outside the Turkish Customs Territory, retirees from abroad and practices in case of violation of these conditions should be followed from current customs laws.
Letter of Commitment in case of going abroad without a vehicle.
Upon arrival at the border gates, foreign guests are informed that they must leave their vehicles within the country and, in case they are faced with a situation where they may have to go abroad by plane or on foot, leave their vehicles at a customs office and give an undertaking stating that their vehicles will not be used during this period. However, when many people neglect this, they may face high fines upon exit. In order not to victimize people in cases where there is no intent or negligence, customs directorates provide the opportunity to pay these fines at lower rates through customs reconciliation commissions.
Vehicle Export and Transit Customs Clearance from Turkey.
Vehicles purchased from second-hand or new dealers in Turkey can be exported abroad.
At the same time, automobile export/transit operations can be carried out to all countries of the world within the scope of Transit transactions of vehicles purchased from abroad through Turkey.
Transit operations can be carried out by sea, land and RORO.