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Additional customs duties enacted at a high transactions from the country that is exempt from ACD.
and wide scope Recently, very serious administrative fines and additional
tax accruals were encountered in similar situations. It is
Temporary Additional Customs Duties (ACD) to be applied important not to skip this issue in the Covid-19 process.
for 6 months as of April 18, 2020 came into force. ACD
rates range from 5% to 50%. When we look at the products, This column was published in Dünya newspaper.
it is understood that ACD's will be applied over a thousand
products, especially plastic, electronic, iron-steel, sports
products and machines. The implementation is expected to
be abolished as of September 30 and previous rates on these
products will be effective again.

In line with previous practices, these taxes are not applied
to products originating in a country member to the EU and
countries that we have a Free Trade Agreement (FTA). The
only exception is the cross-cumulation scope for products
originating from countries (eg Egypt, Morocco) for products
not imported from the EU and imported through the EU
accompanied by the A.TR Movement Certificate.
ACD rates with the Decision no.2424 (overall)

18.04.2020- 01.10.2020 and
Product line/ Sector
30.09.2020 after
Adhesives 30% 10%
Plastic products 26-40% 8-10%
Screw etc. iron and steel 30% 10%
products
Fans, cutting tools, 14-20% 7.7-20%
hydraulic
Electric machines 7.1-20% 5-7.5%
Some multimeters 5.8% 5.8%
Wrist, pocket watches, 45% 25%
other watches
Video game consoles, 35-50% 10-20%
entertainment items
Buttons, studs 46-50% 10%
What to do?

First of all, we see that the Covid-19 process did not decrease
our import amount with the same rate it decreased our
export amount. The main reason for this is that we have
import based production, export and growth structure.
Since 75-80% of our imports consist of raw materials and
semi-finished goods, it cannot be possible to decrease our
imports at expected levels by increasing taxes on imports.
This will be seen the best in April import figures. If there is
no decrease in imports, as you can guess, these taxes will
increase the costs of imports. At this point, what we need to
focus on is a structural transformation. In the medium and
long term, we need to put more emphasis on areas where we
are advantageous such as reducing import dependency or
logistics and service exports.

The most important issue during the periods when high ACD
applied is the customs practices that are exempted. Customs
facilities such as inward processing regime and investment
incentive certificate are of great importance. It is vital to plan Explanations in this article reflect the writer's personal view on the
business in this direction. matter. EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. disclaim any
responsibility in respect of the information and explanations in the
The issue we have discussed the most in the implementation article. Please be advised to first receive professional assistance from
of ACD is the proof of origin. At this point, the proof of origin the related experts before initiating an application regarding a specific
matter, since the legislation is changed frequently and is open to different
must be made in accordance with the legislation in import interpretations.
8 June 2020 Haziran 2020