globaltaxnews.ey.comSign up for tax alert emailsPrintDownload

26 October 2023

Turkiye increases additional customs duty rates on textile industry

  • On 16 October, a Presidential Decree that increases additional customs duty rates imposed on textile industry was promulgated in the Official Gazette of Turkiye. The increases are set to be applied as of 15 November.
  • The amendment covers both raw materials and final products in textile goods, and it is estimated that the tax burden due to this amendment will range from 30% to 166.7%.
  • Not all products classified as textile goods are covered by the amendment; therefore, it will be useful for those importing goods into Turkiye of goods classified in Chapters 51 to 63 of Harmonized System (HS) Code to check the additional customs duty rate changes on that basis.

A new Presidential Decree increases additional customs duty rates imposed in Turkiye on both raw materials and final products in the textile industry. Via Decree No. 7709, promulgated in the Turkish Official Gazette dated 16 October 2023 and numbered 32341, the additional customs duty rates collected on the import of certain goods classified in Chapters 51 to 63 were increased by rates ranging from 30% to 166.7%.

This Decree will enter into force on the thirtieth day following the date of publication (i.e., 15 November 2023).

The Decree modifies additional customs duty rates for most of the goods classified in these Chapters, increasing the rates by a range of 30% to 166.7%, although no change has been made in the rates of some goods.

  •  

Product description

Increase in additional customs duties

Apparel and clothing

30%

Fabrics, cotton, filaments, fibers

35%

Other made-up textile articles

45%

Staple fibers and certain cottons

64%

Man-made filaments and certain cottons

100% — 166.7%

In this context, it is considered beneficial for real and legal persons importing goods classified in Chapters 51 to 63 to check the additional customs duty rate changes on the basis of the Harmonized System (HS) Code.1

Importantly, the new Decree also indicates that during the importation of the goods classified in Chapter 51 to 63 with United Arab Emirates origins, additional customs duty rates will be applied at a discounted rate for some products.

———————————————

For additional information with respect to this Alert, please contact the following:

Kuzey Yeminli Mali Müsavirlik A.S., Istanbul

Ernst & Young LLP (United States), Turkish Tax Desk, New York

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

———————————————

ENDNOTE

1 The Harmonized Commodity Description and Coding System generally referred to as "Harmonized System" or simply "HS" is a multipurpose international product nomenclature developed by the World Customs Organization.

Document ID: 2023-1779

 
 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 2025, Ernst & Young LLP.

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.

 

"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.

 

Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.

 


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or ey.com. Please refer to the privacy notice/policy on these sites for more information.


Yes, I accept         Find out more