Every charge in one table
| Charge | Rate | Base | Note |
|---|---|---|---|
| Customs duty | probably 0% | CIF | EU Common Customs Tariff applies |
| KDV (Turkish VAT) | 20% | CIF + duty | Deductible |
| KKDF (Resource Utilisation Support Fund) | 6% | transferred amount | Deferred payment only. Zero on prepayment |
| İGV (Additional Customs Duty) | quoted per shipment | CIF | Decision 3351 · not confirmable from open sources |
| ÖTV (special consumption tax) | not applicable | — | Does not cover wood products |
| TRT share | not applicable | — | Electronics only |
GTİP 4408.90 — put the classification in the contract
Rotary-cut birch veneer is classified under 4408.90: sheets of veneer of non-coniferous species, not exceeding 6 mm in thickness.
It needs to be fixed in writing in the contract, because heading 4408 also contains subheadings for otherwise worked material — sanded, end-jointed, planed. Their rate can be different, and an argument at the moment of declaration leaves your cargo standing in the port.
The veneer we make is peeled, dried, graded and unsanded — plain 4408.90, nothing else.
Why the duty is probably zero
Under the Customs Union with the EU, Turkey has applied the EU Common Customs Tariff to industrial goods since 2001. Chapter 44 is industrial goods, and the EU rate for 4408 90 is zero.
But that is guidance, not a guarantee. The final rate is confirmed by your customs broker at the moment of declaration.
KKDF: the 6% that prepayment earns you
This is the charge importers overlook most often, and it is our most honest argument.
The Resource Utilisation Support Fund is levied at 6% of the transferred amount on imports made on deferred terms. Cash against documents, a deferred letter of credit, payment against acceptance — all of these count as deferred.
When payment is made before the customs declaration is registered, KKDF does not arise.
Put numbers on it. A 100,000 USD lot:
| Deferred | Prepaid | |
|---|---|---|
| Goods value | 100,000 USD | 100,000 USD |
| KKDF at 6% | 6,000 USD | 0 USD |
| Difference | 6,000 USD stays with you |
When we ask for 100% prepayment on the first shipments, we spell this out: it is not a demand for security on our side, it is a direct saving on yours. Once mutual trust is established we move to 30% advance against 70% on copies of documents.
KDV: not a cost, a cash flow item
The KDV rate is 20% and the base is the CIF value plus customs duty. For a manufacturer registered for KDV this is not a final cost — the tax is deducted and settled off.
What it actually hits is cash flow: you pay at the border and recover it only at the end of the tax period. On a 100,000 USD lot that is roughly 20,000 USD tied up temporarily, and it is a line item to allow for when sizing a batch.
The process: Tek Pencere and three stages
Clearance runs through the Tek Pencere single-window system and passes three stages:
- Document control — the completeness of the document set
- Declaration control — GTİP code, value, origin
- Phytosanitary inspection — physical check
Where inspection cannot be carried out at the border crossing, a plant health certificate is issued for movement under seal, under customs supervision, to an accredited site.
Advance notification deadlines: at least 24 hours before arrival by sea, 12 hours by road and 4 hours by air. The deadline comes from the plant quarantine regulation, and cargo waits if it is missed.
Document list
What you receive from the exporter — from us:
- Commercial invoice
- Packing list — bundle number, species, grade, format, thickness, moisture, m², m³, net and gross weight
- Bill of lading (sea) or CMR (road)
- Original phytosanitary certificate — a copy is not accepted
- Certificate of origin — general form, issued by the Russian Chamber of Commerce and Industry
- Contract
What you prepare on your side:
- Your importer registration number in the Ministry of Agriculture and Forestry system — obtained before the first shipment
- The import application form
- The customs declaration
Why there is no EUR.1 or A.TR
A question that comes up often: can we get a preferential origin document?
No. EUR.1 and A.TR do not apply, because there is no free trade agreement between the Eurasian Economic Union and Turkey. The CT-1 form is an internal Commonwealth of Independent States document and does not apply to Turkey either.
The document actually used is a general-form certificate of origin issued by the Russian Chamber of Commerce and Industry. Since the duty is probably zero anyway, this document does not affect what you pay; it is needed for statistics, for the bank’s compliance check and for registration.
The whole sequence, from first shipment through to payment: how to import birch veneer from Russia.