T.C.
CUSTOMS AND TRADE MINISTRY
Customs General Directorate

Number : 85593407-156.02
topic : "Jet ski", "Motorbot", "Hard Polyethylene Boots" and "Boat" Commercial
Furniture is the KDV rate

03.07.2017 / 26205632
DISTRIBUTION OF PLACE to

"Jet ski", "Motorbot", "Hard Polyethylene Boots" and "Boat" commercial goods is received from the Ministry of Finance regarding KDV rate 06.06.2017 50169878-200.03-E.68631 dated and numbered letter is sent herewith.

Information and the need to please.

Erkan ERTURK
Ministers a.
Head of Department

ATTACHMENTS:
I 1. One writing sample.

DISTRIBUTION:
Istanbul Regional Directorate of Customs and Trade
Aegean Regional Directorate of Customs and Trade
East Marmara Regional Directorate of Customs and Trade
Western Mediterranean Regional Directorate of Customs and Trade
Central Mediterranean Regional Directorate of Customs and Trade
Eastern Mediterranean Regional Directorate of Customs and Trade
Uludag Regional Directorate of Customs and Trade
Central Black Sea Region Directorate of Customs and Trade
Eastern Black Sea Region Directorate of Customs and Trade

T.C.
THE MINISTRY OF FINANCE
President of revenue management

THOSE

06.06.2017

Number: :50 169878-200.03-E.68631
topic: "Jet ski", "Motorbat", "Hard polyethylene
boots "and" boat "is the commercial goods
KDVoranı

CUSTOMS AND TRADE MINISTRY
(Customs General Directorate)
Find Dumlupýnar. No: 151 Eskisehir Road 9.Km. 06800 Çankaya / ANKARA

Interest: a) 24/04/2017 dated 24445749 No. Type.

b) 16/05/2017 dated 25036968 No. Type.

Interest (a)'Your registered post 8903 identified as classified in tariff "jet-ski", "Motorbat" and "sink hard polyethylene (non-inflatable, length 2,5 Over meters, weight 100 Over kg, attaching motor driven, sporting)"Trade is goods; interest (b)'Is also registered in your writing 8903.99.99.00.19 Customs Tariff Statistics Position (gTip) It stated that the number classified in the "motorbat" and "boat" value-added tax of commercial goods is (KDV) ratio is desired information regarding.

KDV rates, 3065 No. of Value Added Tax Law 28 Published on the authority given by the article 2007/13033 The Council of Ministers Decision No. (BKK) eki (I) Located numbered list for delivery and service % 1, (II) Located numbered list for delivery and service % 8, Except for transactions subject to tax it included in these lists % 18 It was identified as.

However,, 2017/9759 by Decree 2007/13033 No. attachment BKK (I) numbered list 19 th permuted and 03.02.2017 since "yachts, KOTRA, boats and cruise ship "in accordance with this order % l ratio was subjected to VAT.

On the other hand, Transportation, apparently reflected in your Ministry of Maritime Affairs and Communications 27.04.2017 dated 36056 No. article "... not be regarded as a restriction on the vessel's hull structure in terms of considering the above-mentioned definitions; hull and hard edges by first swelling material inboard or outboard motor boats are all "or, kotra, Boat and ship navigation "It is considered that the scope should be." Locations are given expression.

According to this, Create your registered interest 8903 identified as classified in tariff "Jet ski" except, "Motorbat", "Hard polyethylene boat (non-inflatable, length 2,5 Over meters, weight 100 Over kg, attaching motor driven, sporting)"And" boat "is the commercial goods 2007/13033 numbered (BKK) eki (I) numbered list 19 as assessed under subsection % l of which should be subject to VAT.

Data acquisition and would supply the need.

email is signed
Mahmoud SÜTCÜ
Ministers a.
Vice President of Revenue Administration