Numara : 4
Tarih : 16.4.2015

TAX NEWS NO: 2015/4


April 14, 2015

New Application of Resource Utilization Support Fund Rate.

In Turkey Resource Utilization Support Fund (RUSF) at a rate of 6% is applied to imports realised under acceptance credits, deferred payment letter of credit and on a cash-against-goods basis.

With the Council of Ministers Decision no. 2015/7511 which was published in the Official Gazette dated 10 April 2015, RUSF rate has been re-determined as 0% for the goods in the attached list of the decision (2015/7511) that are imported under acceptance credits, deferred payment letter of credit and on a cash-against-goods basis.

Council of Ministers Decision no. 2015/7511

GTIP

Explanation

12-13-15-18-1901.90-21.02-23

Agricultural Products

24.01.

Tobacco

26

Metal

27

Mineral Fuel

28

Inorganic Chemicals

29

Organic Chemicals

30.01 -30.02

Treatment Products

31

Fertilizers

32

Paint Products

33.01

Volatile Oils

33.02

Industrial Mixtures

34.03

Industrial Products

35

Albumonodial Substances

3701.10.00-3702.10.00

X-Ray Film

3707.90.90

Others

38

Chemical Subtances

39

Plastics and Plastic Products(except 39.18,39.22,3923.10,3923.21, 3923.29, 3923.30, 3923.50, 3923.90, 39.24,3925.30.00,3926.10.00,3926.20.00, 3926.40.00, 3926.90.50,3926.90.92 and 926.90.97)

40

Rubber and Rubber Products

41-43

Leather Products

44-47

Wooden Products

48-49

Paper Materials

50

Silk

51

Fabric

52

Cotton

53-54-55-56-58-59

Fabric Materials

60

Knit Goods

64.06

Shoe Materials

68.13

Car Materials

69.02

Bricks

70

Glass and Glassware (except 70.13, 70.16, 70.18)

72

Iron and Steel

73

Iron or Steelwork (except 73.15, 73.19, 73.21, 73.23,73.24, 73.26)

74

Copper and Copper Products (except 74.18, and 74.19)

75

Nickel and Nickel Products

76

Aliminium and Aliminium Products (except 76.15)

78

Lead and Lead Products

79

Zinc and Zinc Products

80

Tin and Tin Products

81

Other Metals

84

Nuclear Reactors, Boilers, Machines, Mechanical Devices and its parts/accessories ( except 84.15, 8418.10, 8418.21, 8414.29, 8418.30, 8418.40, 8418.50, 8418.91, 8418.99, 8419.11, 8419.19, 8421.11, 8421.12, 8422.11, 8423.10,8433.11, 8433.19, 8450.11, 8450.12, 8450.19, 8450.20, 8451.21, 8452.10, 84.70, 84.71, 84.72, 84.73, 84.76)

85

Electrical Machines and devices and its parts/accessories; sound recording and devices on recorded sounds; television, recording sounds and images and devices on recorded sounds/images and its parts/accessories (except 85.04, 8506.10,8506.30, 8506.40,8506.50, 8506.60, 8506.80, 8507.10,8507.20, 8508.11, 8508.19, 8508.60, 8509.40,8509.80, 8510.10, 8510.20,8510.30, 8513.10, 8515.31, 8515.39, 8516.10, 8516.21, 8516.29, 8516.31, 8516.32, 8516.33, 8516.40, 8516.50, 8516.60, 8516.71, 8516.72, 8516.79, 8516.80, 85.17, 85.18, 85.19, 85.21, 85.22, 85.23, 85.27, 85.28, 85.31, 8539.10, 8539.21, 8539.22, 8539.29, 8539.31, 8539.32, 8539.39, 8539.41, 8539.49, 8543.10, 8543.20, 8543.30, 8543.70, 85.44, 85.46, 85.47, 85.48)

86

Rail-road and etc. and its accessories/parts

8704.10

Dumps

87.05

Special purpose Motor Vehicles

87.06

Chassis

87.08

87.01 and 87.05s' motor vehicles parts/accessories

87.09

Short-ranged and self-propelled wagons for Factories Warehouses, Harbors or Airports, Tow Tracks for Rail-Road stations and parts/accessories of those vehicles

87.14

87.11 and 87.13s' motor vehicles parts/accessories

88

Various Conveyances and its parts/accessories

89

Ships

90

Optical Instruments and photograph, movie, measurement, control, adjustment devices and medical or surgical devices and its parts/accessories (except 90.01, 90.02, 90.03, 90.04, 90.05, 90.06, 90.07, 90.08, 90.10, 90.13, 90.16, 90.17, 9018.31, 9018.32, 9018.39, 90.19,90.28 and 90.29)

93.05

93.01 and 93.04s' devices parts/ accessories


Yours sincerely,

Deloitte Turkey

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