Turkish tariff code (GTIP)
3920.10.23.00.00HS/GTIP 3920.10.23.00.00
Official Turkish description
Polietilen film (yarı iletkenlerin veya baskı devrelerin imalinde kullanılan ışık geçirmez film üretimine mahsus kalınlığı 20 mikrometre veya daha fazla, fakat 40 mikrometreyi geçmeyen)
Current rates
- CDCustoms duty: %0
- ACDAdditional customs duty: %10
- VATValue added tax: %20
- SCTSpecial consumption tax: no data
As of 23 October 2026, for goods with no preferential origin (other countries)
- Gözetim 2024/2: imports with a unit value below 3 USD/KG require a surveillance document. ()
The surveillance unit value is not the customs value; it does not change the duty.
Data as of: 11 October 2026
Turkish text is binding. Tariff descriptions, legal texts and official notes are published in Turkish only, and only the Turkish text published in the Official Gazette (Resmî Gazete) is legally binding. English labels and summaries are provided for orientation.
Duty rates
Rates by scope of application. To filter by origin and date, use the app.
| Applies to | Rate | Condition | Effective from |
|---|---|---|---|
| GV · Customs duty | |||
| Other countries | %0 | None | |
| IGV · Additional customs duty | |||
| Other countries | %10 | None | |
| KDV · Value added tax | |||
| Other countries | %20 | None | |
Trade defence measures
Anti-dumping, countervailing and safeguard measures: official rates at country-of-origin level. They are added to the duty; details and exceptions are in the underlying communiqué.
Surveillance
- Gözetim 2024/2: imports with a unit value below 3 USD/KG require a surveillance document. ()
The surveillance unit value is not the customs value; it does not change the duty.
Tariff hierarchy
Need the total landed cost?
The ithal360 calculator combines the code, origin, customs value and date into a full breakdown of duties and taxes. The app interface is currently available in Turkish only.
Open the calculatorLegal basis
- Source documentarticle TGTC 2026
- Source documentarticle İthalat Rejimi Kararı, II sayılı liste
- 2007/13033article KDV Kararı 2007/13033 madde 1 (genel oran)
- 88/12944 (95/7267 ile değişik)article Kaynak Kullanımını Destekleme Fonu Kararı md. 3(d)
- Source documentarticle İGV Kararı, EK-1 sayılı liste; sütun eşlemesi: İGV Kararı md. 2(6); İRK Kısaltmalar
- 2024/2article İthalatta Gözetim Uygulanmasına İlişkin Tebliğ 2024/2, madde 1 eki
- BKK 2015/7511article BKK 2015/7511 eki Karar md.1/1 ve ekli liste (4684 s. Kanun geçici m.3)