Import taxes: customs duty, VAT, KKDF and ÖTV
The cost of importing is not just the price of the goods. Knowing which tax is charged on which base is essential for accurate costing — and an accurate declaration.
Customs duty
Charged on the CIF value of the goods at the rate set by the GTİP. Preferential origin and agreements can lower or zero the rate.
VAT
Import VAT is calculated on the sum of the customs value, customs duty and other charges.
KKDF
The Resource Utilisation Support Fund applies to imports not paid in advance (on credit terms). That makes the payment method a critical field on the declaration.
ÖTV and others
Certain goods (fuel, vehicles, tobacco, etc.) carry ÖTV (special consumption tax); stamp duty and fund shares may also apply.
FAQ
When is KKDF payable?
Generally on imports where the goods are not paid for in advance (credit/open-account); the payment method must be shown correctly on the declaration.
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