(Taxpayer Services Directorate of Value Added Tax Group)


Number : 39044742-130[Rulings]-68333

topic : 2933. G. T. İ. P. Caprolactam is defined in numbers
KDV rate applicable to the import of raw materials and delivery.

Ruling on the request form to the registered interest, 2933. Customs Tariff Statistics Position (gTip) expressed in number and lifetime of the vehicle is classified caprolactam (flake-solid) Specifying in which the raw material called import for use in the manufacture of nylon yarn, value-added tax should be imposed on imports of the products in question (KDV) About the extent of our Presidency is requested opinions.

KDV rates, 3065 No. of Value Added Tax Law 28 Published on the authority given by the article 2007/13033 Cabinet Decision No. attachment (I) Located numbered list for delivery and service % 1, (II) Located numbered list for delivery and service % 8, For transactions subject to tax are not included in this list % 18 It was identified as.

Said attachment BKK (II) The numbered list B / 3 during a third, "All kinds of yarn and filament yarn prepared for manufacturing, fibers, vb. (Pamuk, fleecy, mohair, of animal hair, ipekten, synthetic, of plastic material, from any kind of suitable textile material or mixtures thereof which are obtained from)"Provision is given the place.

On the other hand, Turkish Customs Tariff (TGTC)'s 29 the provisions of the chapter on "Organic Chemicals" defined, of this chapter 29.33 tariff position "Just nitrogen heterocyclic compounds" sorted and 2933. In the HS number "Epsilon caprolactam (6-I hekzanelakta)"Counted.

But, 2933. Customs Tariff Statistics Position (gTip) Where the classification number and the commercial life of caprolactam (flake-solid) The expressed product, which was named, said attachment BKK (II) The numbered list B / 3 of the third row is not possible under evaluation.

According to this, said the imported products and the overall rate of delivery (% 18) must be kept subject to VAT.

I hereby request the information available.

(*) This Rulings 213 No. Tax Law is given based on the 413.madde.

(**) Examination, Although that judgment or settlement if given false information in relation to this issue this ruling is invalid.

(***) Your request is on the case has been assigned to take action in accordance with these rulings, If these acts are thus require tax to be levied, by cutting your taxes will be levied fines and overdue interest shall not be calculated for tax.