Customs General Directorate

Number :85593407-156.02

topic : KDV Law 13(I) Application of Article

11.08.2017 / 27248142


Interest :13.01.2017 dated 85593407-156.02/00021808596 Our letter dated.

Registered interest in our article 3065 KDV Law No. 13 / I under Article regarding the processes that should be applied on imports of goods from the Ministry of Finance 10.01.2017 dated 2801 No. inscription bet; 3065 KDV Law No. 13 / I substances of value added tax to be applied to goods which are covered (KDV) rates and scope KDV exception of statements regarding whether the writings of these products is sent as an attachment; In this context, 2007/13033 The Council of Ministers Decision No. (BKK) eki (I) numbered list 19 th respectively 3065 Value Added Tax Law No. 13 / I substances mentioned by name in [whole soybean e.g. (fullfat), kepek, mOL, forage kale, etc.] Instead of using the products / purpose, regardless of the scope of the exception is stated that should be considered.

Received from the Ministry of Finance on the issue 10.08.2017 dated 99698 No. article, The Customs Tariff Explanatory 23 The third chapter of the "Overview" section; "This chapter, prepared food remains of plant materials used in various industrial residues and waste of animal origin, and also includes some products. Although the main use of these products suitable for human consumption Some (alone or mixed with other substances) animal nutrition is.

some have (tartar, Oilseed meals such as crude tartar and) also used in the industry. "

Same prospectus 23.01 The section "flours in this position, flours and coarse pellets mainly used in animal nutrition, but it can also be used for other purposes, (for example; as a fertilizer)."Description of the location given by;

On the other hand, 6663 Law No. 3065 No. of Value Added Tax Law 13 Of the article 1 Added to paragraph (I) In the grounds of subparagraph; "Matter fertilizer and feed delivered by one of the important inputs to the agriculture and livestock sectors considering the scope of the exception; lowering the tax burden on the production costs of producers operating in the agriculture and livestock sectors, agricultural producers were encouraged in this way and to improve agricultural and livestock production and increasing the export of animal products, are adopted to reduce imports. "in a statement that;

In this regard, After the delivery of the said goods and domestic requirements as well as importation is then possible to partially used for agricultural purposes other than, because of, TGTC'nin 23 Located on the third chapter of feed outside agricultural purposes (eg industrial, medicine, pharmacy, cosmetics; etc.. as) to use the case to be delivered to purchasers 3065 No. of Value Added Tax Law 13 Of the article 1 Of paragraph (I) It is not possible exploitation of exceptions in paragraph;

According to this, Receiving a petition from the importing company that will use outside the agricultural purposes of the products in this context and that the petition of an example of taxpayers KDV direction is connected by the tax office for allowing imports covered by the said exception with the condition to be sent is not a drawback from a legal perspective;

it is indicated.

Information and the need to please.

Ministers a.
Head of Department