Tariff

26 January 2021
Question: What is the twelve digits code used in Turkish Tariff Nomenclature called and what do the numbers in this code mean?
Answer: The twelve digit code used in Turkish Tariff Nomenclature is called “Customs Tariff Statistics Positions (GTIP)”. The first six digits of this code indicate Harmonized System (HS) code, which is used within the World Customs Organization member countries, 7-8th digits indicate Combined Nomenclature Code, which is used within the European Union Member Countries, 9-10th digits indicate national subheadings which has opened because of our country’s different tax applications, and 11-12th digits indicate the statistical codes.
 
For example;  
                       540761             90                          90                                    11
                      HS Code       CN Code       National Subheading           Statistical Code 
 
Question: What does the BTI (Binding Tariff Information) mean?
Answer: BTI is an administrative decision issued by Ministry of Trade (General Directorate of Customs) or authorized Regional Directorates of Customs and Foreign Trade on written request related to the classification of the goods in Turkish Tariff Nomenclature. 
 
Question: Is any payment required to get a BTI?
Answer: BTIs are supplied to the applicant free of charge.  However, where special costs are incurred by the customs administrations, in particular as a result of chemical analyses or expert reports on goods, or the return of the goods to the applicant, he may be charged the relevant amount. 
 
Question: How can the BTI application form be accessed?
Answer: The BTI applications are made to authorized Regional Directorates of Customs and Trade with an appropriate application form takes place in the Appendix number One of Implementing Provisions of Customs Law. 
 
Question: Where is the BTI application made?
Answer: The BTI applications are made to the Regional Directorates of Customs and Trade with a BTI application form. Currently the Regional Directorates of İstanbul, Aegean, Central Anatolian, Central Mediterranean, Eastern Marmara and Uludağ (which contain customs laboratories within) are authorized to issue BTIs. 
 
Question: Which documents and information must BTI applications involve?
Answer: BTI applications must involve the following information and documents:
a) Name and address of the right holder,
b) In case of applicant is not the right holder, name and address of applicant,
c) A detailed description of the goods which is required to determine the place of the goods in the Turkish Tariff Nomenclature
d) A copy of customs declaration and its attachments, in case of goods which will be classified formerly imported or exported by the holder.
e) Sample, photographs, plans, sketches or other available documents related to the goods which will help to determine the correct place in the Turkish Tariff Nomenclature to the customs authorities (If the information is in a foreign language, the approved translation by the certified translation offices is required).
f) Substantiating documentation (that wasn’t used for any customs declaration before) that import or export of the goods is actually intended (like proforma invoice, binding contract on the purchase or sale of the goods, etc.)
g) Information related to the issues if that are wanted to be confidential. 
 
Question: Who can benefit from the issued BTI for how long?
  • Only the right holder can benefit from the Binding Tariff Information. BTI binds customs authorities only about the tariff position of the goods and only about the goods that are subject to customs procedures which will be completed after the date of issue. So BTI holder have to prove that the goods to be declared correspond the ones described in the BTI in every respect. BTI is valid for a period of 6 years from the date of issue. 
Question:
Answer: If the BTI is based on inaccurate or incomplete information from the applicant, it is annulled. The annulment decision shows its effects starting from the day of annulment decision.
 
Question: In which case does the BTI become invalid?
Answer: BTI becomes invalid in these cases:
a) If an amendment is made in the Turkish Tariff Nomenclature and the information no longer conforms to the provisions laid down thereby,
b) If the BTI is no longer compatible with the amendments in the decisions of the World Customs Organization regarding the nomenclatures, explanatory notes and tariff headings with which the Republic of Turkey obliged to adopt,
c) If the right holder is notified of the revocation or amendment of the BTI.
 
Question: Can an invalid BTI still be used?
Answer: 
  • It is possible to use an invalid BTI in some cases on the condition that it isn’t based on wrong or missing documents. If the right holder proves that he concluded a binding contract related to purchase or sale of the goods based on the BTI before it becomes invalid, they can use it for a 6 month time period beginning from invalidation date. If an import, export or advance fixing certificate is declared during the customs procedures of the goods, the period of six months is replaced by the period of validity of the certificate. 
Question: Are the tariff positions (which fall within the documents like invoices, waybills, etc.) used in EU member countries or third countries binding in our country?
Answer: These tariff positions are not binding in our country. However, they have a guiding nature for determining the tariff position of the goods fall within those documents. It should be noted that the first 6 digits of the tariff position is the same within the countries that implement the “International Convention on the Harmonized Commodity Description and Coding System” (which Turkey is also a signatory country)  and the first 8 digits are the same within the EU member countries.
 
Question: How can the valid Turkish Tariff Nomenclature be accessed?
Answer: 
  • The Turkish Tariff Nomenclature is accessible from the “Tariff Nomenclature” icon falls within the heading “Data Bank” over the website of our General Directorate, ggm.ticaret.gov.tr. The Tariff Nomenclature can be downloaded on a position basis.
Question: Is it possible to have an access to the issued BTIs?
Answer: The issued BTIs are accessible from the “Binding Tariff Information” icon falls within the heading “Online Services” over the website of our General Directorate (ggm.ticaret.gov.tr). However, this link allows only to view the Customs Tariff Statistic Positions (GTIP) that the article is classified in, the reference number of the BTI and the definition and the picture of the goods. 
 
Question: How can I have information about the Customs Tariff Statistic Position (GTIP) of an article and the related tax rates?
Answer: Demands related to tariff classification of goods are not covered by the General Directorate of Customs. A Binding Tariff Information application can be made to the Regional Directorates of Customs and Trade due to the “Customs Communiqué (Tariff-BTI) No:14” published in Official Journal 03/06/2016 dated and 29731 numbered. Also it is possible to make a Tariff Information application to these Directorates due to the “Customs Communiqué (Tariff) No:11” published in Official Journal 07/11/2008 dated and 27047 numbered.
 
It is possible to get information related to the tariff classification of the goods from the Turkish Tariff Nomenclature, Explanatory Notes to the Harmonized System, Explanatory Notes to the Combined Nomenclature, Compendium of Classification Opinions and various classification opinions (These documents are available as Decree, Communiqué, and Circular in our website).
 
To obtain information about the tax rates and foreign trade measures applied to the goods, the application must be made to the relevant establishments. For example; customs duty rates can be learned from General Directorate of Imports; special consumption tax (ÖTV) and value added tax (KDV) rates can be learned from Ministry of Finance. The tax rates fall within the Turkish Tariff Nomenclature are not used in practice. 
 
Question: How can I have access to the legislation that is related to tariff classification published in the Official Journal by Ministry of Customs and Trade?

Answer: The legislation published in the Official Journal by our Ministry is as following:
 
1. Customs Communiqué (Tariff - Classification Decisions – EU Regulations on Classification) (No:1) published in the 12.07.2004 dated and 25520 and numbered OJ.
2. Customs Communiqué (Tariff – Classification Decisions) (No:10) published in the 11.07.2007 dated and 26579 numbered OJ.
3. Customs Communiqué (Tariff – Tariff Information) (No:11) published in the 07.11.2008 dated and 27047 numbered OJ.
4. Customs Communiqué (Tariff – Classification Decisions) (No:11) published in the 24.07.2009 dated and 27298 numbered OJ.
5. Customs Communiqué (Tariff – Classification Decisions) (No:12) published in the 12.09.2010 dated and 27697 numbered OJ.
6. Customs Communiqué (Tariff – Classification Decisions) (No:4) published in the 07.11.2004 dated and 25636 numbered OJ.
7. Customs Communiqué (Tariff – Classification Decisions) (No:8) published in the 27.07.2005 dated and 25888 numbered OJ.
8. Customs Communiqué (Tariff – Classification Decisions) (No:9) published in the 28.07.2006 dated and 26242 numbered OJ.
9. Customs Communiqué (Tariff – Classification Decisions) (No:13) published in the 04.11.2011 dated and 28105 numbered OJ.
10. Customs Communiqué (Tariff – Classification Decisions) (No:14) published in the 05.11.2011 dated and 28106 numbered OJ.
11. Decree on Implementation of Classification Opinions according to the International Convention on the Harmonized Commodity Description and Coding System (2015/8228) issued in the Official Gazette dated 19.11.2015 and no. OJ 29537.
12. Customs Communiqué (HS Explanatory Notes) (No:3) published in the 15.02.2017 dated and 29980 numbered OJ.
13. Customs Communiqué (Tariff – Classification Decisions) (No:15) published in the 14.06.2013 dated and 28677 numbered OJ.
14. Customs Communiqué (Tariff – Classification Decisions) (No:16) published in the 14.12.2013 dated and 28851 numbered OJ.
15. Customs Communiqué (Tariff – Classification Decisions) (No:17) published in the 12.10.2014 dated and 29143 numbered OJ.
16. Customs Communiqué (Tariff – Classification Decisions) (No:18) published in the 24.01.2015 dated and 29246 numbered OJ.
17. Customs Communique (Tariff – Classification Decisions) (No:20) issued in the Official Gazette dated 06.11.2015 and no. OJ 29524
18. Customs Communique (Tariff – Classification Decisions) (No:22) issued in the Official Gazette dated 19.11.2015 and no. OJ 29537
19. Customs Communique (Customs Tariff Nomenclature Explanatory Notes) (No:3) issued in the Official Gazette dated 22.03.2016 and no. OJ 29661
20. Customs Communique (Tariff – Classification Decisions) (No:23) issued in the Official Gazette dated 26.04.2016 and no. OJ 29695
21. Customs Communique (Tariff) (No:14) issued in the Official Gazette dated 03.06.2016 and no. OJ 29731.
22. Customs Communique (Tariff – Classification Decisions) (No:24) published in the 26.11.2016 dated and 29900 numbered OJ,
23. Customs Communique (Tariff – Classification Decisions) (No:25) published in the 21.03.2017 dated and 30014 numbered OJ,
24. Customs Communique (Tariff – Classification Decisions) (No:26) published in the 02.11.2017 dated and 30228 numbered OJ,
25. Customs Communique (Tariff – Classification Decisions) (No:27) published in the 05.12.2017 dated and 30261 numbered OJ