29 September 2025 Turkiye removes additional tariffs on US, China and introduces new blanket tariffs for motor cars - On 22 September 2025, Turkiye announced the removal of additional tariffs on various US-origin goods, including a 60% tariff on passenger vehicles, effective from 22 September 2025.
- New blanket tariffs for motor cars based on engine type will be implemented, effective from 22 September 2025, with rates set at: 25% (not less than US$6,000) for conventional and hybrid (excluding plug-in hybrid) vehicles; 30% (not less than US$7,000) for plug-in vehicles; and 30% (not less than US$8,500) for electric vehicles.
- Provisional articles in the new Decrees state that these additional financial liabilities will not apply if goods are cleared within two months of the publication date, providing temporary relief for importers.
- Entities importing motor vehicles should consult with tax and trade advisors to understand the implications of these changes on their import strategies and compliance obligations, particularly regarding the new tariff structures.
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Presidential Decrees no. 10435 and 10436, published in the Official Gazette dated 22 September 2025, along with Decree no. 33025, introduce some critical amendments in relation to import duties applied on various US-origin products and motor cars regardless of their origin. Abolishment of additional financial liabilities applied on US-origin products Since 2018, Turkiye had been implementing additional financial liabilities on miscellaneous goods originating in the US, including tobacco, fruits, alcohol products, coals, plastics and passenger cars, regardless of the country of shipment. For example, the highest financial liabilities (70%) are levied on alcohol products. Decree no. 10435 has repealed the 2018 Decree on application of these additional financial liabilities, thereby removing these import duties on US-origin goods, including the 60% additional financial liability on passenger cars. The following table demonstrates the rates of additional financial liabilities revoked, along with the Harmonized System Codes and product descriptions. HS Code | Product description | Rate of additional duty | 08.02 | Other nuts, fresh or dried, whether or not shelled or peeled | 10% | 10.06 | Rice | 25% | 2106.90 | Other | 10% | 22.08 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol., spirits, liqueurs and other spirituous beverages | 70% | 24.01 | Unmanufactured tobacco; tobacco refuse | 30% | 27.01 | Coal, briquettes, ovoids and similar solid fuels manufactured from coal | 5% | 2704.00 | Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 5% | 2713.11 | Not calcined | 4% | 33.04 | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations | 30% | 3904.10 | Poly(vinyl chloride), not mixed with any other substances | 25% | 3908.10 | Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12 | 5% | 39.26 | Other articles of plastics and articles of other materials of headings 3901 to 3914 | 30% | 44.01 | Fuel wood, in logs, billets, twigs, faggots or similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms | 5% | 48.02 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch cards and punch-tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard | 10% | 48.04 | Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 | 10% | 48.11 | Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 | 25% | 5502.10 | Of cellulose acetate | 30% | 7308.90 | Other | 30% | 8413.70 | Other centrifugal pumps | 10% | 8479.89 | Other | 10% | 87.03 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars | 60% | 9022.19 | For other uses | 5% |
Changes in import duties applied on imports of motor cars In accordance with the Presidential Decree no. 10436, effective as of 22 September 2025, a number of important import duties were abolished for imports of motor cars. These include additional financial liabilities/additional customs duties levied on Chinese-origin conventional, hybrid and electric vehicles, as well as the 10% additional customs duties applied on all countries excluding the European Union (EU) Member States and countries with which Turkiye has a Free Trade Agreement. Specifically, the additional liabilities on Chinese-origin vehicles were the higher of: - 50% or US$9,500 for conventional and non-plug-in hybrid vehicles
- 40% or US$7,000 for plug-in hybrid vehicles
- 40% for electric vehicles
The decree introduces three new types of blanket additional financial liabilities, depending on the car engine type, on motor cars originating in the Generalized System of Preferences countries and Most Favored Nation Status countries (countries that have not concluded preferential trade agreement with Turkiye) in the following manner: - Conventional and hybrid (excluding plug-in) automobiles: 25% or US$6,000 per vehicle (whichever is greater)
- Plug-in automobiles: 30% or US$7,000 per vehicle (whichever is greater)
- Electric automobiles: 30% or US$8,500 per vehicle (whichever is greater)
As stipulated in the provisional article in the Decree, these new additional financial liabilities will not be charged during importation if the goods are cleared within two months from 22 September 2025. Because there are provisional articles in Decree no. 10486 and automobiles are subject to different import duties depending on the country of importation, affected taxpayers should contact their tax and trade advisors to better understand how the amendments could affect their planned shipments. | * * * * * * * * * * | | Contact Information | For additional information concerning this Alert, please contact: Kuzey Yeminli Mali Müsavirlik A.S., Istanbul | | Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor |
Document ID: 2025-1957 |
