Non-Deductible VAT in Import Transactions: Customs Duty, VAT Base, and Surveillance Practices

• Customs duty and additional customs duty are calculated based on the tariff in effect at the time the customs obligation arises, as per Turkish Customs Law.
• Additional customs duty is imposed to protect domestic industries and is collected in the same manner as standard customs duties, with similar exemptions and procedures.
• The customs value of imported goods is generally the transaction value, i.e., the price actually paid or payable for the goods, with necessary adjustments.
• Goods exempt from customs duty are also exempt from additional customs duty.
• Additional customs duty rates and applicable goods are specified in related legislation and depend on the country of origin and product classification.

Source: alomaliye.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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