Seasonal Tax Reductions on Agricultural Products
Official titleDecision on Amending the Import Regime Decision (Decision No: 11644)
Periodic reductions and adjustments have been made to the customs duty rates on products under certain customs tariff statistical positions through amendments made to the Import Regime Decision by Presidential Decision No. 11644.
Details of the Regulation
Pursuant to Presidential Decision No. 11644 published in the Official Gazette dated 27 August 2026, a comprehensive amendment was made to the Import Regime Decision by relying on the relevant provisions of Statutes Nos. 1567, 474, 3283, 4458 and 2976. Through this decision, periodic adjustments have been provided for in the customs duty rates applicable to groups of agricultural products with the aim of ensuring supply security and price stability in the domestic market.
In accordance with Article 1 of the Decision, the customs duty rate applicable to the product bearing the GTİP code 0703.10.19.00.11 under “SECTION 7” in List I annexed to the Import Regime Decision has been set at 5% until 31 January 2027 (inclusive). Bosna-Hersek, Singapur Cumhuriyeti and Kosova, which are subject to free trade agreements or special regimes, have been excluded from the aforementioned reduced tax application.
Article 2 of the Decision introduces a periodic tax arrangement for goods bearing the GTİP codes 1206.00.91.00.19 and 1206.00.99.00.19 within the scope of “SECTION 12”. Accordingly, a customs duty of 12% will apply to the imports of the aforementioned products between 1 January - 15 June and 1 October - 31 Aralım. The Decision entered into force on its date of publication, and enforcement authority has been granted to Ticaret Bakanlığı.
Questions You Might Have
- Does the tax reduction apply to imports from all countries?
- No, while a rate of 5% applies to the product in Section 7, Bosna-Hersek, Singapur and Kosova have been excluded from this regulation.
- Will the reduced tax rate for products in Section 12 apply throughout the year?
- No, a tax rate of 12% will apply only between 1 January - 15 June and 1 October - 31 Aralım.
Key Terms
- GTİP (Gümrük Tarife İstatistik Pozisyonu)
- A 12-digit classification code used to identify and tax goods traded internationally.
- İthalat Rejimi Kararı
- Legislation regulating the customs duty rates applicable to goods imported into Türkiye and trade policy measures.
- Fasıl
- A two-digit main category group into which products are divided according to their types in the customs tariff schedule.
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REGAS Commentary
This decision aims to prevent increases in food prices while reducing the costs of importing companies. Periodic tax reductions aim to protect domestic producers during domestic production seasons and to stabilize consumer prices on shelves by facilitating imports during periods when supply declines.