Explanation : 4008. Rubber sheets edge in terms of goods in HS (II) numbered list (B/4), (B/6-a) or (B/9) That it is not covered as, The overall rate of import or delivery (%18) KDV must be kept subject to.

Customs General Directorate

Number :85593407-156.02

topic :40. Chapter "Sheets Edge Tire"
Type of Goods by KDV rate (Objections / Ekol Band)

28.01.2020 / 51766297

Interest :10.12.2019 dated 55360341-155.99/00050227920 No. Type.

Interest in your article summarizes registered, "Edge Rubber sheets" The type of goods "4008." in the HS %8 but which are subject to declaration by KDV rate, It is stated that the doubts raised about the goods KDV rates.

From Treasury and Finance Ministry on the issue 24.01.2020 dated 11829 No. report summarizing, 4008. goods in GTİP (II) numbered list (B/4), (B/6-a) or (B/9) That it is not covered as, The overall rate of import or delivery (%18) It is stated that the VAT subjecting need.

Information and the need to please.

Ministers a.
Head of Department

I 1: 1 Text ads

President of revenue management


Number :50169878-200.03.01-E.11829

topic :KDV rate

(Customs General Directorate)

Interest: a) 27.11.2019 E-dated 00049827787.00049827787 No. Type.

b) 10.12.2019 E-dated 00050269514.00050269514 No. Type.

- Interest (a)'Registered for the examination of the text and attachments, The Turkish Customs Tariff (TGTC) 4002. Customs Tariff Statistics Position (gTip) Classified in number and commercial life "thermoplastic rubber" as known 20 Wrapped in bags kg, granular 420 sack and 13 palette (845 sack) goods, taxpayer customs tax return stated that the sole declaration will be used in the manufacture, The said goods as a result of research conducted at the WISE system in Istanbul by the company which operates in the footwear industry %18 applying KDV rate has been found to be imported and the value-added tax (KDV) Because the proportion of stakes experienced hesitant to said article;

- Interest (b)'Registered for the examination of the text and attachments, TGTC'nin 4008. CN number in the classified and commercial life "rubber sheets edge" about our Presidency KDV rate to be applied in the delivery of goods are understood to be known as the reported demand of opinions.

KDV rates applied to goods and services, 3065 Of Law No. KDV 28 Based on the authorization given in the matter within the limits of Article, 700 Ministerial Decree No. before changing the Law of Directors, The following changes are determined by the President.

In this context KDV rates, 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, For transactions subject to tax are not included in this list %18 It was determined.

Said attachment BKK (II) numbered list;

- B / 4 during the third, cotton, woolly, silk, synthetic, artificial or mixtures thereof including any kind of knitted fabric (cotton, chain, silk, synthetic, artificial, rubber thread, fibers and the like, with animal hair, together with the textile material or mixtures thereof,; handloom it to touch or not touch in other ways, bleached, painted, printed etc.. whether in the form of), impregnated, coated, suitable coated or laminated textile fabrics, nonwovens, vatka, lace and all kinds of seals, kordela, bead and embroidery,

- B / 6-A during, processed hides, imitate them and their clothing made from leather and skins (hat, kemer, tie, gloves and the like),

- B / 7 during nc, shoes made from any kind of substance, slipper, drawing and the like,

- B / 9 during th, carpets and other textile floor coverings similar suitable materials

in delivery %8 ratio expressed operates KDV.

TGTC'nin 40 In the chapter Inc. "rubber and rubber goods" defined and, CN started in this chapter number "4002. Others" and "4008. Others" was counted.
According to this, Enter interested in our opinion as expressed in its annexes, TGTC'nin 4002. and 4008. Located in CN number of goods;

-Cotton, woolly, synthetic, woven or knitted fabrics of synthetic or mixtures thereof, vatka, felt fabric on a simple synthetic or artificial (Plastic, such as rubber) impregnated with substances, coated, or coated woven fabric suitable preparation depending on the type of fabrics that are laminated, nonwovens, in the form of batt or batts 2007/13033 No. attachment BKK (II) numbered list (B/4) The order,

- Plaque, plate, stratiform (Footwear parts, base, etc.. used in the manufacture attribute in) leather and artificial leather and skins in the sense that the same BKK addition of the imitation leather in nature (II) numbered list (B/6-a) The order,

- the nature of which floor coverings (B/9) The order

evaluating the scope, they imported or delivered in %8 the rate should be kept subject to VAT.

But, TGTC'nin 40 th; though between objects in chapter; Any fabric, synthetic wadding or without felt, artificial, adhesive such as rubber or other materials in the layers by direct heat or otherwise chemicals, plate, Of course, metal and glass filaments which have been prepared by a strip-shaped, The fabric knitted or woven with fibers and yarns, artificial and synthetic rubber impregnated, coated and coated on said attachment BKK (II) numbered list (B/4), (B/6-a) or (B/9) Since there is no possibility to be considered under the order, importation of products of this nature in general or delivery rate (%18) must be kept subject to VAT.

According to this, granular form 4002. with objects in the CN numbers 4008. CN number of objects in List No. II "B" portion that is not covered by the said queues, The overall rate of import or delivery (%18) must be kept subject to VAT.

I hereby request the information available.

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Ministers a.
Revenue Administration Group Head