With the Presidential Decision No. 5431 published in the Official Gazette dated 19.04.2022, the tax rates for the cellular phones included in the list (IV) attached to the Special Consumption Tax Law No. 4760 were re-determined.
Accordingly, the tax rate has been determined as 25 % for cellular phones with a SCT base not exceeding 1,500 TL, 40 % for cellular phones with a SCT base exceeding 1,500 TL but not exceeding 3,000 TL, and 50 % for other cellular phones.
|
Customs Tariff Statistics Position Number |
Commodity Name |
Tax Rate (%) |
|
8517.12.00.00.11 |
Transmitter portable (Cellular) cordless
telephone devices with receiver
- Those whose special consumption tax base
does not exceed 1.500 TL, - Those whose special consumption tax base
exceeds 1.500 TL and does not exceed 3.000 TL, - Others |
25 40 50 |