WT/REG434/1  
 
17 January 2022  
(22-0339) Page: 1/36 
Committee on Regional Trade Agreements   
 
FACTUAL PRESENTATION  
FREE TRADE AGREEMENT BETWEEN THE UNITED KINGDOM AND TURKEY  
(GOODS ) 
Report by the Secretariat  
 This report, prepared for the consideration of the Free Trade Agreement between the  United 
Kingdom and Turkey , has been drawn up by the WTO Secretariat on its own responsibility and 
in full consultation with the Parties. The factual presentation reproduces as closely as possible 
the terminology used in the Agreement and in the comments p rovided and does not imply 
official endorsement or acceptance by the Secretariat of such terminology. The report has 
been drawn up in accordance with the rules and procedures contained in the Decision for a 
Transparency Mechanism for Regional Trade Agreeme nts (WT/L/671) and thus does not imply 
any value judgement by the Secretariat regarding the contents of the Agreement.  
 
Any technical questions arising from this report may be addressed to Ms. Rohini Acharya  
(tel: +41 22 739 5 874). Any statistical question s arising from this report may be addressed 
to Ms. Rowena Cabos (tel: +41 22 739 5185)  and Thakur Parajuli (tel: +41 22 739 5473). 
 
  WT/REG434/1  
 
- 2 - 
 
  Table o f Contents  
 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 4 
1.1   Merchandise trade  ................................ ................................ ................................ ....... 4 
2   CHARACTERISTIC ELEMENTS OF THE AGREEMENT  ................................ ......................  6 
2.1   Background information  ................................ ................................ ...............................  6 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ .............  7 
3.1   Import duties and charges, and quantitative restrictions ................................ ...................  7 
3.1.1    General provisions  ................................ ................................ ................................ .... 7 
3.1.2    Liberalization of trade and tariff lines  ................................ ................................ ..........  8 
3.1.3    Liberalization schedule  ................................ ................................ ..............................  8 
3.1.3.1    United Kingdom  ................................ ................................ ................................ ..... 8 
3.1.3.2    Turkey  ................................ ................................ ................................ ................. 10 
3.1.4    Tariff rate quotas  ................................ ................................ ................................ .....12 
3.2   Rules of origin  ................................ ................................ ................................ ............ 12 
3.3   Export  duties and charges, and quantitative restrictions  ................................ .................. 14 
3.4   Regulatory provisions of the agreement  ................................ ................................ ........ 14 
3.4.1    Standards  ................................ ................................ ................................ ............... 14 
3.4.1.1    Sanitary and phytosanitary measures  ................................ ................................ ......14 
3.4.1.2    Technical barriers to trade  ................................ ................................ ..................... 14 
3.4.2    Safeguard mechanisms  ................................ ................................ ............................ 15 
3.4.2.1    Global safeguards  ................................ ................................ ................................ .15 
3.4.2.2    Bilateral safeguards  ................................ ................................ ............................... 15 
3.4.2.3    Balance of payments safeguards  ................................ ................................ ............. 15 
3.4.3    Anti-dumping and countervailing measures  ................................ ................................ .15 
3.4.4    Subsidies and state -aid ................................ ................................ ............................ 15 
3.4.5    Customs -related procedures ................................ ................................ ...................... 15 
3.4.6    Other regulations  ................................ ................................ ................................ .....16 
3.5   Sector -Specific Provisions of the Agreement  ................................ ................................ ..16 
4   GENERAL PROVISIONS OF THE AGREEMENT  ................................ .............................  16 
4.1   Transparency  ................................ ................................ ................................ ............. 16 
4.2   Current payments and capital movements  ................................ ................................ .....17 
4.3   Exceptions  ................................ ................................ ................................ ................. 17 
4.3.1    General Exceptions  ................................ ................................ ................................ ..17 
4.3.2    Security Exceptions  ................................ ................................ ................................ ..17 
4.3.3    Taxation  ................................ ................................ ................................ ................. 17 
4.3.4    Other  ................................ ................................ ................................ ..................... 17 
4.4   Accession and withdrawal  ................................ ................................ ............................ 18 
4.5   Institutional framework  ................................ ................................ ............................... 18 
4.6   Dispute settlement  ................................ ................................ ................................ .....18 
4.7   Relationship with other agreements concluded by the parties  ................................ ........... 19 WT/REG434 /1 
 
- 3 - 
 
  4.8   Government procurement  ................................ ................................ ............................ 22 
4.9   Intellectual property rights  ................................ ................................ .......................... 22 
4.10   Competition  ................................ ................................ ................................ ............. 22 
4.11   Environment  ................................ ................................ ................................ ............ 22 
4.12   Labour  ................................ ................................ ................................ .................... 22 
4.13   Electronic commerce  ................................ ................................ ................................ .23 
4.14   Small and medium -sized enterprises  ................................ ................................ ........... 23 
ANNEX 1  ................................ ................................ ................................ ........................  24 
ANNEX 2  ................................ ................................ ................................ ........................  28 
 
  WT/REG434/1  
 
- 4 - 
 
   
Key Facts  
 
Parties to the Agreement:  United Kingdom and Turkey  
 
Date of Signature:    29 December 2020  
 
Date of Entry into Force:  01 January 2021  
 
Date of Notification:   31 December 2020  
 
Full implementation:   2021  
 
 
The Factual Presentation describes the  Free Trade Agreement between the United Kingdom and 
Turkey  (hereinafter referred  to as "the Agreement")  which  was concluded by the Parties and entered 
into force on 1 January 2021. The Agreement preserves most of the links betwee n the Parties under 
the Agreement Establishing an Association between the European Union and Turkey and all 
associated agreements. The factual presentation therefore refers to the EU -Turkey Agreement, 
where relevant.  
 
1  TRADE ENVIRONMENT  
1.1.  The Free Trade Agre ement  between the United Kingdom of Great Britain and Northern Ireland 
(the United Kingdom or UK) and the Republic  of Turkey  (hereinafter referred to as "the Agreement") 
is one of 37 agreements notified by the UK and currently in force and one of 23 RTAs n otified by 
Turkey and currently in force.  
1.1  Merchandise trade  
1.2.  In 2018, the UK's  merchandise exports amounted to USD 486.14 billion  (10th largest exporter 
to the world with a global share of exports of 2.48%) , and imports totalled up  to USD 671.96 billion  
(fifth largest importer in the world with a share of 3.6% of global imports) .1 In the same year, 
Turkey's merchandise exports summed up  to USD 168.02 billion  (29th largest global exporter with 
less than 1% of world exports) , whereas imports were equivale nt to USD 223 billion  (25th largest 
importer in the world with 1.09% of global imports) . Trade between the two Parties is relatively 
limited. The UK's imports from Turkey were valued at  USD 11.93 billion (1.77% of total imports), 
and exports to Turkey amou nted to USD 9.39 billion (1.93% of total exports). Turkey's imports from 
the UK were valued at USD 7.44 billion (3.33% of total imports) and  exports at about  USD 11.11 
Billion (6.61% of total exports) . 
1.3.  Chart 1.1 summarizes the trends in global and bilatera l trade of the Parties for the period 2018 -
2020. Both Parties had global  trade deficit s during this period . Bilaterally, Turkey maintained a trade 
surplus with the United Kingdom.   
 
1 Source WTO Trade Profiles Data 2020.  WT/REG434 /1 
 
- 5 - 
 
  Chart 1.1 United Kingdom -Turkey:  Merchandise bilateral trade and with world (2018 -
2020)  
 
Source:  Based on data provided by the Parties and from UNSD Comtrade database.  
 
1.4.  The commodity structure of trade between the UK and Turkey and both Parties' global trade 
during the period 201 8-2020 are shown in Chart 1.2 based on Harmonized System (HS) sections. 
Of the UK's three largest export categories (m achinery & mechanical appliances (22%), vehicles, 
aircraft and vessels (20%), and chemicals) which accounted for 50% of its total exports, only 
machinery was among Turkey's largest imports from the UK; other major import categories are b ase 
metals & articles thereof (17.2%), and precious metals  (14.7%) . In comparison Turkey's four largest 
export categories (textiles, vehicles, base m etals and machinery) which accounted for almost 60% 
of its global exports are also the UK's largest import categories from Turkey, accounting for 70% of 
the UK's imports from Turkey.   
WT/REG434/1  
 
- 6 - 
 
  Chart 1.2 United Kingdom -Turkey: Product composition of merchandise trade, annual 
average (2018 -2020)  
 
Source:  Based on data provided by the Parties and from UNSD Comtrade database . 
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT  
2.1  Background information  
2.1.  The Agreement was signed on 29 Decembe r 2020 and notified to the WTO on 31 December  
2020 under Article XXIV:7(a) of the GATT 1994 and its Understanding (see document 
WT/REG434/N/1).  
2.2.  Article 13.3 governs the entry into force of the Agreement. B oth Parties notified each other , 
through diplomatic  channels, the completion of their respective applicable legal requirements and 
procedures for entry into force of the Agreement on 1 January 2021. The Agreement applies to the 
territories of Turkey and the UK as well as the Crown Dependencies of Guernsey,  Jersey and the Isle 
of Man (with regard to Chapters 2, 3 and 6 and the Protocol on Rules of Origin and Origin Procedures) 
and any territory for whose international relations the UK is responsible and to which the agreement 
is extended (Article 1.3).2 
2.3.  The text of the Agreement, together with its annexes, which form an integral part of the 
Agreement, is available on the Parties' official websites:  
 
2 Article 1.4 provides for procedures to be followed for territorial extension of the Agreement.  
22
20
199920UK's imports from Turkey (%)
21
12
12
9855522UK's Global Imports (%)
21
15
14109527UK's Global Exports (%)
30
17
15111116Turkey's imports from UK (%)
19
18
139887513Turkey's Global Imports (%)
16
16
15
136555515Turkey's Global Exports (%)Total: USD 12 billion Total: USD 666.9 billion
Total: USD 217.6 billionTotal: USD 172.8 billionTotal:  USD 453.1 billion
Total: USD 6.2 billion
WT/REG434 /1 
 
- 7 - 
 
  United Kingdom:  https://www.gov.uk/government/publications/ukturkey -free-trade -agreement -
cs-turkey -no12021   
Turkey:  https://www.trade.gov.tr/free -trade-agreements/united -kingdom  
2.4.  The Agreement aims to preserve preferential conditions on trade in goods between the Parties 
under the EU -Turkey Agree ment3 where possible. However, free trade in industrial products, which 
is under a customs union regime between the EU and Turkey, is now under an FTA regime between 
the UK and Turkey, with rules of origin applying rather than the previous regime of "free circulation " 
under the customs union. The Agreement also provides a platform for further trade liberalization and 
facilitation of trade between them (Article 1.1). Its structure is summarized in Box 2.1 below.  
Box 2.1 Structure of the agreement  
Titles, Chapters  Titles/Description  
Preamble    
Chapter 1  General Defin itions and Initial Provisions  
Chapter 2  National Treatment and Market Access for Goods  
Chapter 3  Customs and Trade Facilitat ion 
Chapter 4  Technical Barriers to Trade  
Chapter 5  Trade Remedies  
Chapter 6  Sanitary and Phytosanitary Measures  
Chapter 7  Competition Policy  
Chapter 8  Governm ent Procurement  
Chapter 9  Intellectual Property Rights  
Chapter 10  Administrative and Institutional Provisions  
Chapter 11  Exceptions  
Chapter 12  Dispute Settlement  
Chapter 13  Final Provisions  
Annexes    
Annex 2 -A List of Products Referred to in Article 2.6 and 2.7  
Annex 2 -B Arrangement on Importation of Agricultural Goods  
Annex 2 -B-1 Arrangements Applicable to the Importation into Turkey of Agricultural Goods 
Originating in the United Kingdom  
Annex 2 -B-2 Arrangements Applicable to the Importation into the United Kingdom of 
Agricultural Goods Originating in Turkey  
Protocol  Protocol on  Rules of Origin and Origin Procedures  
Exchange of Letters  Agreement in the form of exchange of letters between the two Parties and 
withdraw al of the UK from the EU.  
 
3  PROVISIONS ON TRADE IN GOODS  
3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General  provisions  
3.1.  The Parties agree to bestow national treatment to goods from the other Party under Article  2.3 
and to incorporate the provisions of Article III of the GATT 1994, including its interpretive notes, 
mutatis mutandis  as a part of the Agreemen t. 
 
3 The EU -Turkey Agreement was notified on 22 December 1995 and has been in force between the EU 
and Turkey since 1 January 1996 (WTO document WT/REG22/N/1).  WT/REG434/1  
 
- 8 - 
 
  3.2.  Trade in goods between the Parties will be governed by their respective tariff nomenclatures 
under the Harmonized System (HS) along with its legal notes and amendments.  
3.3.  Unless otherwise provided for by the Agreement, the Parties will not adopt or mainta in any 
prohibition or restriction on imports (or exports) except in accordance with Article XI of the GATT 
1994 which, along with its interpretive notes, is made part of the Agreement, mutatis mutandis 
(Article 2.10).  
3.1.2   Liberalization of trade and tariff lin es 
3.4.  The Parties agree to eliminate all customs duties on industrial goods under HS Chapters 25 -97, 
that originate in the territory of the other Party except for products listed in Annex  2-A (Article 2.6).4 
3.5.  For agricultural products under HS 1 -24 (and any additional products listed in Annex 2 -A), 
Article 2.7 provides for reduction or elimination of customs duties on originating goods of the other 
Party in accordance with Annex 2 -B. 
3.6.  An exchange of letters between the Parties clarifies furthermore that go ods brought into 
Northern Ireland that are "at risk" of subsequently being moved into the EU shall be subject to EU 
import duties, while those not "at risk" will be charged UK duties when imported from outside the 
EU.5 The letters are not subject to dispu te settlement under the Agreement.  
3.7.  Under Article 2.11 the Parties also agree to share data on preference utilization to monitor the 
functioning of the Agreement. They agree to exchange import statistics starting one year after entry 
into force of the Agree ment and shall include data for imports of goods from the other Party and also 
third parties.  
3.1.3   Liberalization schedule  
3.8.  Annex 2 -A of the agreement lists the exceptions to the Article 2.6 and 2.7 for the elimination 
of Customs duties, along with its HS code a nd product description. Annex 2 -B-1 and Annex 2 -B-2 
deals specifically with the arrangements of export of agricultural goods and their tariff treatment for 
the goods originating in United Kingdom and Turkey respectively .  
3.1.3.1   United Kingdom  
3.9.  The UK's applied tariff in 2021 consisted of 9,494 lines at the 8 -digit level (in accordance with 
HS 2017). Around 91% of the tariff rates were ad valorem  and 881 lines had non -ad valorem  tariffs 
(647 lines with specific duties, 230 with compound rates and  four lines with mixed rates of duty).  
3.10.   Table 3.1 shows tariff elimination commitments by the UK under the Agreement. In 2021 , 
4,462 lines were duty free on an MFN basis which account for 47% of UK's tariff corresponding to 
31.5% of its import from Turkey  during 2018 -2020. In 2021, under the Agreement an additional  
4,186 lines were duty -free for imports from Turkey. As a result of this , 91.1% of the UK's tariff was 
duty free for imports from Turkey, under which 99.6% its imports from Turkey entered the UK i n 
the period 2018 -2020. The remaining tariff lines (846) remain dutiable, amounting to 8.9% of UK's 
tariff schedule under which 0.4% (48.8 million USD) of imports from the Turkey entered during 
2018-2020.6 
Table 3.1: United Kingdom : Tariff elimination com mitments under the Agreement and 
corresponding average trade  
Duty phase -out period  Tariff lines in UK's tariff schedule  UK's imports from Turkey (2018 -20)a 
Number  % Value (USD million)b % 
2021 (MFN)  4,462 47.0 3,769.7  31.5 
2021 4,186 44.1 8,140.8  68.1 
Remain dutiable  846 8.9 48.8 0.4 
 
4 Exceptions to this provision are listed in Annex 2-A, which lists some agricultural products that fall 
within chapters 25 -97. 
5 As determined as per provisions under the Northern Ireland Protocol.  
6 In comparison around 9.7% of the EU tariff remains dutiabl e for imports from Turkey in 2021, the 
difference due to the larger share of MFN duty free lines in the UK tariff (47% compared to 26.7% for the EU).  WT/REG434 /1 
 
- 9 - 
 
  Duty phase -out period  Tariff lines in UK's tariff schedule  UK's imports from Turkey (2018 -20)a 
Number  % Value (USD million)b % 
Total 9,494  100.0  11,959.3  100.0  
a Import coverage is for HS chapters 1 -97. Totals exclude values that are suppressed at the product 
line level due to being potentially disclosive.  
b The import values were reported in GBP and converted into USD using the exchange rates of 
0.749531540259847(2018), 0.783445110011929 (2019) and 0.77 9999576697153 (2020) . 
Note:  Tariff lines subject to in -quota rates are excluded in the computation . Certain products in the UK 
schedule are classified beyond the HS 8 -digit level. In cases where the 8 -digit contains both dutiable 
and duty -free sub-lines the entire 8 -digit line is recorded as dutiable.  
 Based on the HS 201 7 nomenclature.  
Source:  WTO estimates based on data provided by UK.  
 
3.11.   Table 3.2 below illustrates  the UK's tariff elimination as per HS Section under the Agreement. 
The 846 lines excluded from tariff elimination are found in HS Sections I (Live animals and animal 
products), II (Vegetable products), III (Animal or vegetable fats and oils), IV (Prepared food etc.) 
and VI (Chemicals and chemical products). These sections correspond  to HS Chapters 1 -24 and 
28-38. As depicted in Chart 3. 1, the average tariffs on the remaining lines that are subject to duty 
ranges from 2.8% for Chapter 8 to 18.1% for Chapter 2 0. In certain Chapters, notably Chapters 7, 
8 and 20, the preferential tariff  rates are lower than the MFN rates, thereby providing additional 
preferential access for imports from Turkey . Chapters  2, 4, 10, 12, 15 -19, 21 -23, 29, 35 and 38  only 
contain specific rates of duty for which no ad valorem  equivalents are available.  
Table 3. 2 United Kingdom : Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 2021  Duty Free Lines  
under  the 
Agreement (2021)  Remain 
Dutiable  Avg. 
Dutiable 
Tariff  Avg. Tariff 
(%) No. of 
lines  Duty free 
lines  
I 8.9 956 109 468 379 14.0 
II 4.4 554 213 197 144 4.1 
III 4.8 129 30 87 12 * 
IV 12.9 869 119 462 288 18.1 
V 0.4 231 202 29   
VI 2.7 1226 550 653 23 * 
VII 3.7 301 86 215   
VIII 1.4 130 73 57   
IX 1.1 235 189 46   
X 0.0 195 195    
XI 7.0 1149 243 906   
XII 7.3 106 17 89   
XIII 2.0 234 162 72   
XIV 0.5 58 47 11   
XV 0.6 955 804 151   
XVI 0.7 1338 981 357   
XVII 3.7 286 121 165   
XVIII 0.6 299 218 81   
XIX 1.4 22 7 15   
XX 1.4 214 89 125   
XXI 0.0 7 7    
Total  3.8 9,494  4,462  4,186  846 11.2 
* Remain dutiable tariffs lines  are subject to specific rates only.  
Note:  Tariff lines subject to in -quota rates are excluded in the computation . For the calculation of averages, 
specific rates are excluded , and the ad valorem  part of alternate rates are included.  
 For the tariff lines subject to seasonal duties7, the average rate for the entire year is used for the 
calculation. Products classified beyond the HS 8 -digit level are counted once and their rates averaged 
to the 8 -digit level.  
 Based on the HS 201 7 nomenclature.  
Source:  WTO estimates based on data provided by UK.  
 
7 Tariff lines 0302.41.00, 0302.43.90, 0302.44.00, 0303.51.00, 0303.53.90, 0303.54.10, 0303.89.40, 
0304.59 .50, 0304.99.23, 0702.00.00, 0708.10.00, 0805.10.22, 0805.10.24, 0805.10.28, 0808.10.80, 
0808.30.90, 0809.29.00  and 0809.40.05  are subject to MFN seasonal duties; and, tariff lines 0701.90.50, 
0703.10.11, 0703.10.19, 0708.20.00, 0708.90.00.10, 0709.30.00, 0709.40.00.10, 0709.93.10, 0709.93.90, 
0709.99.90.50, 0806.10.10.90, 0807.11.00, 0807.19.00, and 0809.40.05  are subject to seasonal duties under 
the Agreement.  WT/REG434/1  
 
- 10 - 
 
  Chart 3.1 United Kingdom: Average of dutiable rates, by HS Chapter  
 
Note:  Tariff lines subject to in -quota rates are excluded in the computation. For the calculation of 
averages, specific rates are excluded, and the ad valorem  part of alternate rates are included.  
 For tariff lines subject to seasonal duties, the average rate fo r the entire year is used for the 
calculation. Products classified beyond the HS 8 -digit level are counted once and their rates are 
averaged to the 8 -digit level.   
Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by UK.  
 
 
3.1.3.2   Turkey  
3.12.   Turkey's applied tariff in 2021 consisted of a total of 16,002 lines at the HS twelve -digit level 
(2017 nomenclature). Around 96% of the tariff rates were ad valorem  and 683 lines had 
non-ad valorem  tariffs.8 Turkey also applies provisional additio nal customs duties until further notice.  
The duties cover various agricultural products under HS chapters 1 -24 plus products under Annex 
2-A and industrial goods covered under HS chapters 25 -97. This  duty varies from 1.9% on tools to 
50% on hand woven tape stries.   
3.13.   Table 3.3 shows tariff elimination commitments by Turkey under the Agreement. In 2021 
3,726 lines were duty free on an MFN basis which account for 23.3% of Turkey's tariff corresponding 
to 40.8% of its import from the UK during 2018 -2020. In 2021 under the Agreement 9,526 lines 
were duty -free lines for imports from the UK. As a result of this 82.8% of Turkey's tariff was duty 
free for imports from the UK, under which 99% of imports from the UK entered Turkey in the period 
2018-2020. The remaining t ariff lines (2,750) remain dutiable, amounting to 17.2% of Turkey's tariff 
schedule under which 1% (59.9 million USD) of imports from the UK entered during 2018 -2020.  
Table 3.3 Turkey: Tariff elimination commitments under the Agreement and corresponding 
average trade  
Duty phase -out 
period  Number 
of lines  % of total lines 
in Turkey 's tariff 
schedule  Value of Turkey 's 
imports from the UK   
(201 8-2020) 
USD million  % of Turkey's total  
imports from  
the UK  
(2018 -2020)  
2021 (MFN)  3,726  23.3 2,543.3  40.8 
2021 9,526  59.5 3,623.2  58.2 
Remain dutiable  2,750  17.2 59.9 1.0 
TOTAL  16,002  100.0 0 6,226.4  100.0 0 
Note:  Based on the HS 2017 nomenclature. Tariff and import coverage is for HS Chapters 1 -97 
Source:  WTO estimates based on data provided by the Turkish authorities and the WTO-IDB. 
 
8 26 lines with specific duties,  528 with compound duties, 52 with mixed duties, and 77 lines with other 
duties.  
0%5%10%15%20%25%
010203040708101112151617181920212223293538
HS ChapterPreferential MFNAverage Duty Rate
*/** Tariff lines subject to specific duties (for MFN, Preferential or both)  *    *         *                **  **  ** *     ** *    *    *         *    *     ** *   *    *                WT/REG434 /1 
 
- 11 - 
 
  3.14.   Table 3. 4 below shows Turkey's tariff elimination as per HS Section under the Agreement. The 
2,750 lines excluded from tariff elimination are mainly agricultural products and fou nd in HS  Sections 
I (Live animals and animal products), II (Vegetable products), III (Animal or vegetable fats and oils) , 
IV (Prepared food etc.) and VI (Chemicals and chemical products). These sections correspond to 
HS Chapters 1 -24 and 28 -38. As depicted  in Chart 3.2, the average tariffs on the remaining lines 
that are subject to duty range from 7.9% for Chapter 23 to 120.7% for Chapter 2.9 Additional 
preferences for imports from the UK are provided in some Chapters, notably 4, 17, 19, and 21. 
Chapters 1 8, 29, 33, 35 and 38 only contain specific rates of duty for which no ad valorem equivalents  
are available.  
Table 3.4 Turkey: tariff elimination under the agreement, by HS Section  
HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free 
lines 
under 
MFN 2021  Number of duty -free 
lines under the 
Agreement  Remaining 
dutiable 
lines  Avg. Final 
Tariff  
(Dutiable)  2021  
I 65.4 1,074  102 1 971 74.1 
II 27.5 791 98 8 685 31.7 
III 23.2 210 33 11 166 29.3 
IV 47.7 1,110  116 91 903 66.1 
V 1.1 377 222 155   
VI 4.7 3,129  627 2,477  25 - 
VII 4.4 469 111 358   
VIII 3.0 206 58 148   
IX 2.0 338 186 152   
X 0.0 429 429    
XI 7.7 1,970  78 1,892    
XII 7.3 153 3 150   
XIII 3.8 392 50 342   
XIV 1.0 101 70 31   
XV 5.1 1,767  615 1,152    
XVI 2.0 2,227  625 1,602    
XVII 5.3 453 51 402   
XVIII 2.4 484 155 329   
XIX 2.3 27 4 23   
XX 2.7 280 78 202   
XXI 0.0 15 15    
Total  12.7 16,002  3,726  9,526  2,750  53.8 
*  MFN average is less than for preferential duties because the ad valorem  component of the MFN 
duties w as eliminated and only the specific duties were retained in the preferential tariffs.  
-  Contains specific duties only.  
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Turkish authorities.  
Chart 3.2 Turkey: Average of dutiable rates, by HS Chapter  
 
*  MFN average is less than the preferential duties because the ad valorem  component of the MFN 
duties were eliminated  and only the specific duties were retained in the preferential tariffs.  
 Based on the HS 2017 nomenclature . 
Source:  WTO estimates based on data provided by the Turkish authorities.  
 
9 Chapter 2 refers to Meat and edible meat offal  and Chapter 23 deals with Residues and waste from the 
food industries; prepared animal fodder . 
WT/REG434/1  
 
- 12 - 
 
  3.1.4   Tariff rate quotas  
3.15.   Some of the market access commitments by the Parties are in the form of tariff rate quotas 
(TRQs) identified in Annex 2 -B of the Agreement.  
3.16.   The United Kingdom applies TRQs on a number of agricultural products originating in Turkey. 
The in -quota duty rates are either zero or a specific duty component.  The out of quota rates can 
either be the MFN rate or a preferential rate. The quota quantity remains fixed over time. For some 
vegetable and fruit products the TRQ is seasonal with the specific duty component under the entry 
price system applying to impor ts within the quota. The TRQs for watermelon (TRQ -9) and prepared 
or preserved tomatoes (TRQ -26) are suspended. According to the Parties the suspension is in place 
until further notice.  In addition, the UK retains the right to apply the agriculture compone nt on 
originating goods, following EU practice. However, no agricultural component is currently applied by 
the UK. Further details are provided in Annex 2 below.  
3.17.   Turkey applies nine TRQs on a total of 629 lines, including beef, ham, other meat, cheese, 
wheat, green tea, vegetable seeds and chocolate. The TRQ for some meat products is not applied 
but is foreseen for imports under Turkey's inward processing scheme (see Section 3.2 below).10 
TRQs on nectarines and wheat along with its allied product s are assig ned TRQs on a seasonal basis 
varying from 6 -9 months.  The application of TRQs for chocolate and any other milk or milk related 
product is delayed until the issues regarding the same treatment for products originating in Turkey 
are resolved. Turkey also app lies an agricultural component on originating goods 
(HS Chapters  17-21), following commitments under the EU -Turkey Agreement.11  
3.2  Rules of origin  
3.18.   The Parties agree to apply preferential rules of origin for trade in goods and follow the origin 
procedures und er the Protocol of Rules of Origin and Origin Procedures and Annexes.  
3.19.   Article 2 sets out the requirements for a product to be classified as originating. As per the 
general requirements products can be classified as originating when they are:  
a. Wholly obtaine d in a Party, as explained in Article 4.  
b. Obtained in a Party incorporating originating materials.  
c. Obtained in a Party, incorporating non -originating materials , presuming they fulfil the 
conditions given in Annex 2.  
3.20.   In addition, Article 2 clarifies that wh en a product is classified as originating, the non -
originating materials used its production shall be deemed originating if the said product is being used 
a raw material for another product.  
3.21.   A product originating in a Party shall be considered as originati ng in the other Party if that 
product is used as a material in the production of another product in that other Party. In the situation 
that a non originating material is incorporated to the product originating in a Party, the requirements 
in the Annex 2 of  the protocol shall be considered. As per the list rules (Annex 2),  the requirements 
generally are a change in tariff heading (CTH) or that the value of non -originating materials used in 
the manufacture of a product does not exceed between 20% -50% of the e x-works price of the 
product. In some cases, alternative rules permit the use of materials from the same Heading. For 
certain Chapters (e.g. Chapters 27 or 30) the rules require a specific process such as a chemical 
reaction or vacuum distillation.  
3.22.   A tolerance provision permits materials that are non -originating to be used in the manufacture 
of the product, if they do not exceed 15% of the total net weight or 10% value assessed ex-works 
 
10 Other meat includes Livers of geese  and duck.  
11 The agricultural component is defined in Art icle 19 of the EU -Turkey Agreement. The products subject 
to the agricultural component are listed in Annex I of the EU -Turkey Agreement.  WT/REG434 /1 
 
- 13 - 
 
  price.12 For products falling under Chapter 50 to 63, tolerance levels are listed in Notes 7 and 8 of 
Annex 1. The Protocol also has an absorption rule (paragraph 2 of Article 6 of the Protocol).  
3.23.   Diagonal cumulation is not permitted; however, without prejudice to Article 2(1), products 
shall be considered as originatin g in a Party, if they are obtained there, incorporating materials 
originating in the European Union, provided that the working or processing carried out in a Party 
goes beyond the operations referred to in Article 6 (Insufficient production). It shall not be necessary 
for such materials to have undergone sufficient working or processing.  
3.24.   Originating products exported from either of the Parties to another Party, when returned, will 
be considered non -originating, unless they are the same products exported ea rlier or they have not 
undergone any operation other than necessary to preserve them in a good condition (Article 14).  
3.25.   Duty drawback is permitted for all chapters. No earlier than two years after entry into force 
of the Agreement, either Party may request a review of the duty drawback and the inward processing 
schemes of the respective Parties' (Article 16). Turkey's inward processing scheme (IPO) permits 
duty free imports of raw materials and intermediate products that are used in the production of 
exports . Once the IPO has been authorized, the manufacturer must export the products for which 
the IPO has been granted.13 
3.26.   Origin declarations by exporters shall be in the form of a written self -declaration to the 
Customs Authorities and the importer of the other  Party (Article 18). They also allow the use of 
electronic transmission of the origin declaration along with identifying electronic signatures and 
identification codes. Such a declaration may be valid for a single, or multiple shipments of goods 
(within a period not exceeding 12 months) provided they are identical originating goods (Article 19).  
3.27.   Article 21 sets out the rules when an importer of the originating goods fails to provide the 
declaration at the time of importation. Such an importer has an option  to submit the documents to 
the Customs Authorities of the importing Party within no less than two years, to apply for the refund 
of duties, in order to be accorded preferential treatment.  
3.28.   The Protocol also clarifies that the duty of the exporter to notify  the importer and the Customs 
Authorities of the Party in case the exporter becomes aware of any incorrect information that is part 
of the origin declaration which affects the origin status of the goods (Article 22). Any discrepancy(ies) 
noticed between th e origin declaration and the statements made to the Customs Authorities, would 
not in itself make the origin status of the goods null and void provided the documents correspond to 
the goods. In addition, a Party cannot deny preferential tariff treatment, m erely because the invoice 
or other commercial document are issued in another country (Article 23). The Protocol requires both 
the exporter and importer of the goods to maintain a record of the origin declaration and the 
supporting documents for 3 years (Ar ticle 25).  
3.29.   The Parties agree to cooperate with each other in carrying out customs checks to verify 
whether a good is originating or not. The importing Party can request such a verification or assistance 
in procuring certain documents by sending a written r equest to the authori zed contact points of the 
exporting country. The results of the verification should be shared with the importing Party along 
with the written report and description, no later than 10 months after receiving the request. The 
verification  process in the exporting country should be made in accordance with the rules laid down 
in the Protocol in order to receive preferential treatment for the goods. In case of disputes arising 
out of the verification process, the Parties shall hold consultati ons within 90 days of any differences 
being recorded. At any time if a difference arises between the Customs authorities of the importing 
Party and the importer, the law of the importing Party shall apply to resolve such matters (Article  26). 
3.30.   The Parties shall cooperate and provide one another with information for verification of 
originating status through their respective Customs Authorities (Article 27). The Protocol protects 
the Parties' right to withhold information that would be contrary t o its law to protect business 
information. In any event, all the information shared and acquired within the scope of the Protocol 
 
12 The condition of net -weight applied to products falling under Chapters 2, and 4 -24, other than 
processed fishery prod ucts of Chapter 16. For the rest of the Chapters the ex -works price criteria prevails.  
13 The Inward processing scheme replaced the export incentive scheme on 1 January 1996. "Inward 
processing scheme" Information available online at: Inward Processing Regime of Turkiye (tariff -tr.com) . WT/REG434/1  
 
- 14 - 
 
  is deemed confidential and the Parties are bound to use it for no purposes other than administrative, 
judicial, or quasi -judicial proceedings (Article 28).  
3.3  Export duties and charges, and quantitative restrictions  
3.31.   Export duties and charges are discussed in Article 2.10. The Parties have agreed that neither 
shall impose any kind of duty, tax, fee or charges on goods to be exported  to the territory of the 
other Party, unless such a duty is also applied on goods meant for domestic consumption. The 
exception to this rule is addressed in Article 2.9, which states that any such duty or charge imposed 
on exportation of goods should be in  accordance with Article VIII(a) of the GATT 1994 and be limited 
to the approximate cost of the services rendered. In addition, the Parties shall ensure that the 
charges and duties are not calculated on an ad -valorem  basis. Any such duty or charge is to be  
promptly disclosed and published in a manner for the government and traders to be acquainted with 
it. Turkey indicates that since 30 July 1997 it no longer applies a special tax on exports of rye seeds 
and rye (see Note 4 in Annex 2 -B-1).  
3.32.   The Parties sha ll not maintain any restrictions or prohibitions on the export of goods to the 
other Party except when it is in accordance with Article XI of the GATT 1994 and its interpretive 
notes which are incorporated into the Agreement mutatis mutandis (Article 2.10) .  
3.4  Regulatory provisions of the agreement  
3.4.1   Standards  
3.4.1.1   Sanitary and phytosanitary measures  
3.33.   Chapter 6 lays down the rules on sanitary and phytosanitary (SPS) measures. The Parties 
reaffirm their rights and obligations under the WTO SPS Agreement. With the obje ctive of closer 
cooperation and exchange of information, they may participate in discussions of mutual interest 
(Article 6.2). The dispute settlement provisions under the Agreement are not applicable to 
Chapter  6.14  
3.4.1.2   Technical barriers to trade  
3.34.   Technical B arriers to Trade (TBT) are addressed in Chapter 4 of the Agreement. It incorporates 
Articles 2 to 9 along with Annexes 1 and 3 of the WTO TBT Agreement mutatis mutandis, in the 
Agreement. Article 4.2 commits the Parties to establish contact points in order  to facilitate 
information exchange. Should a Party consider that a measure by the other Party has created 
unnecessary obstacles to international trade, consultations shall be held without delay after receipt 
of a request from the objecting Party. These co nsultations may be held under the Joint Committee 
as established under the agreement. Article 4.3 allows the Parties to hold consultations outside the 
framework of the Joint Committee provided the Joint Committee is duly informed.  
3.35.   The Parties agree to beg in a review of the TBT rules and provisions in the Agreement, within 
three months of the " EU-UK Trade and Cooperation Agreement " entering into force.15 According to 
the Parties this review has now started and discussions between the Parties are ongoing. Th e review 
shall focus on expanding the scope of the TBT chapter and replacing the existing text, and may 
consider replicating the provisions on TBT and incorporating any arrangement on the mutual 
recognition of conformity assessment procedures from the EU-UK Trade and Cooperation Agreement  
(Article 4.5 and 4.6). Article 4.6 also provides the Parties with an option to conduct the review in 
accordance with Article 13.2 of the Agreement but according the Parties they have agreed not to use 
this option.16 
 
14 Non-application of Chapter 12, Di spute Settlement.  
15 The EU – UK Trade and Cooperation Agreement entered into force on 1 January 2021 and was notified 
to the WTO on 29 January 2021 (WTO document WT/REG447/N/1).  
16 Article 13.2 covers issues regarding Review of the Agreement and further negotiations.  WT/REG434 /1 
 
- 15 - 
 
  3.4.2   Safegu ard mechanisms  
3.4.2.1   Global safeguards  
3.36.   The rules governing the application of safeguard measures are under Article 5.2 of the 
Agreement, under which the Parties reaffirm their rights and obligations under Article XIX of the 
GATT 1994, and the WTO Agreement on Safeguards. The Party proposing saf eguard measures should 
notify the other Party immediately along with the rules for their application (Article 5.2.2). The 
Agreement does not accord any additional rights or impose additional obligations regarding the 
conduct of investigations and applicati on of safeguard measures (Article  5.2.3). The Dispute 
Settlement provisions under Chapter 12 do not apply to safeguard provisions.  
3.4.2.2   Bilateral safeguards  
3.37.   There are no provisions on bilateral safeguards in the Agreement.  
3.4.2.3   Balance of payments safeguards  
3.38.   Althou gh there are no provisions on safeguards for balance of payments reasons, the Parties 
may adopt restrictive measures under Article 11.3 (see Section 4.3.5 below).  
3.4.3   Anti-dumping and countervailing measures  
3.39.   The rules on anti -dumping and countervailing measur es are addressed under Chapter 5 on 
Trade Remedies. The Parties reaffirm their rights and obligations under Article VI of the GATT 1994, 
the WTO Anti -dumping Agreement and the WTO Agreement on Subsidies and Countervailing 
Measures. If a Party finds dumping  or countervailable subsidisation is taking place in its trade with 
the other Party it must notify the other Party before taking any measures (Article 5.1.2). Similar to 
the safeguards provision, the Agreement does not extend its scope with regards to the Parties' rights 
and obligations in relation to the conduct of investigations and application of measures beyond those 
provided in the WTO Agreements (Article 5.1.3). Chapter 12 on Dispute Settlement does not apply 
to this section.  
3.4.4   Subsidies and state -aid 
3.40.   There are no specific provisions on subsidies and State aid in the Agreement. The review of 
the Agreement to be conducted under Article 13.2, does, however, envisage a review of subsidies.  
3.4.5   Customs -related procedures  
3.41.   Chapter 3 concerns customs and trade fa cilitation. The Parties affirm their rights and 
obligations under the WTO Agreement on Trade Facilitation (TFA). They agree that regulations and 
trade -related laws shall be non -discriminatory and that modern methods shall be used in their 
customs procedure s in order to protect and facilitate legitimate trade. The Parties recognize the need 
to keep their customs procedures administratively straightforward and no more trade restrictive than 
necessary to achieve their legitimate objectives. In the interest of promoting transparency and 
accountability, the Parties shall review and update the procedures wherever possible. They shall also 
ensure that the principles stated in international conventions and instruments are rightfully reflected 
in the application of t he measures (Article 3.3).  
3.42.   Further transparency provisions include regular consultations between the border agencies 
and the trader or other interested parties, and making new or amended laws and regulations of 
general application related to customs and t rade facilitation available publicly as early as possible 
before their application. Enquiry points shall be established so as to address the queries of the 
interested parties regarding customs and other trade facilitation matters (Article 3.4).  
3.43.   With the v iew to simplifying and minimi zing the complexity of import, export and transit 
formalities  regarding the cost and time taken for administrative compliance and for the rapid release 
of goods, the Parties shall promote the use of advanced systems to enable t he electronic exchange 
of data between the customs authorities and traders thereby facilitating the submission of customs 
declarations and payment of duties and other charges electronically (Article  3.5). Such electronic 
data-processing techniques shall be  adopted to maintain a risk management system to enable the WT/REG434/1  
 
- 16 - 
 
  customs authorities to focus its inspection activities on high -risk consignments. The risk management 
shall be designed and applied in a manner to avoid arbitrary or unjustifiable discrimination, or 
disguised restrictions to international trade  (Article 3.8) .  
3.44.   Further simplification of customs procedures is encouraged under Article 3.6, including by 
reducing data and document requirements and deferring payment of customs duties to an agreed 
date. Article 3.7 aims to provide efficient release of goods and where criteria is met, within 48 hours 
of being presented to customs, in order to facilitate trade between the parties.  Under Article 3.9 
advance rulings are to be issued in a reasonable, time bou nd manner and in any event within 90 
days of the written request in electronic format. Transparency provisions require information 
regarding procedures with respect to advance rulings to be made publicly available online. 
Information relating to requiremen ts for an application on an advance ruling shall be published 
online.  
3.45.   The Parties agree to apply the Part  I of the  WTO Customs Valuation Agreement  to determine 
the customs value of goods traded between them  (Article 3.10). For the purpose of achieving 
mutu ally recognized goals, including those agreed in the SAFE Framework, they shall continue to 
cooperate at the WCO. They decide to rely upon the  Mutual Administrative Assistance Protocol in 
Customs Matters  for providing each other required administrative ass istance and undertaking 
information exchange so as to implement the agreement in best manner (Article 3.14).   
3.46.   In conformity  with the SAFE Framework the Parties shall establish and maintain a trade 
facilitation partnership programme for traders/ opera tors meeting specific criteria to qualify as 
an authori zed economic  operator (AEO). These criteria relate to  compliance or the risk of 
non-compliance  with the regulatory procedure. The Parties may set criteria taking into account their 
commitments under  the WTO Trade Facilitation Agreement and  shall include special benefits for 
AEOs.18 The Parties  shall design or apply  criteria to allow the participation of small and medium -
sized enterprises.  The Agreement  encourages  the Parties enter into a Mutual Recognition agr eement 
for AEO programmes of the Parties  (Article 3.11).  According to the Parties an AEO MRA has not yet 
been established but the Parties intend to start work towards one in the near future.   
3.47.   The Chapter provides for exporters the right to appeal against a ny customs decision taken by 
the authorities in two ways (a) Administrative appeal; (b) and Judicial appeal or review of the 
decision  (Article 3.12). The Parties shall provide for proportionate and non -discriminatory penalties 
for failure to comply with th eir customs laws, regulations or procedures (Article 3.13). They 
endeavour  to develop and maintain a single window system to facilitate one -point electronic 
submission of all required data under their customs laws (Article 3.15). Other provisions include p ost 
clearance audits to expedite the release of goods from Customs (Article 3.17); and an agreement to 
not make the use of customs brokers and pre -shipment inspection mandatory (Articles 3.18 and 
3.19 respectively).  
3.4.6   Other regulations  
3.48.   The Agreement does not  have any other specific regulations.  
3.5  Sector -Specific Provisions of the Agreement  
3.49.   The Agreement does not currently include any sector -specific commitments.  
4  GENERAL PROVISIONS OF THE AGREEMENT  
4.1  Transparency  
4.1.  Rules governing transparency disciplines are covere d under Article 13.1 of the Agreement. For 
measures of general application and the introduction of new measures, the Parties shall ensure that 
all information regarding the measure is promptly made available to the interested Parties and, 
whenever possible , provide a reasonable amount of time before its application. Such information 
should also be presented online as far as possible. The Parties should also respond to queries 
regarding the measures of general application that materially affect the applicati on of the Agreement 
to the extent possible.  WT/REG434 /1 
 
- 17 - 
 
  4.2.  For administration of the measure of general application in a consistent impartial and 
reasonable manner, the Parties shall establish or maintain judicial, quasi -judicial or administrative 
tribunals or procedure s to review and correct the administrative proceedings of the measure 
pertaining to the agreement.  According to the Parties such tribunals have not been established. Such 
a tribunal shall operate in an impartial and independent manner without having any su bstantial 
interest in the findings of the matter. The Agreement does not bind the Parties to disclose any 
confidential information that would impede domestic law enforcement or is contrary to the public 
interest.  
4.2  Current payments and capital movements  
4.3.  Measures relating to balance of payments and external financing difficulties  are permitted by 
Article 11.3 of the Agreement. The Parties have the liberty to take measures in conformity with the 
GATT 1994, in order to secure their external financial positions.17  
4.4.  In taking such a measure the Parties shall hold consultations in the Joint Committee to assess 
the nature and extent of the financial difficulty, the impact on the external trading environment and 
discuss if there are alternatively available measures. The Parties agree to accept all statistical 
findings presented by the IMF  and act in compliance with its assessment regarding the Parties' 
balance -of-payments and the external financial situati on. 
4.3  Exceptions  
4.5.  The rules governing exceptions are covered in Chapter 11. General and Security exceptions are 
addressed in Article 11.1 a nd Article 11.2 respectively. Article 11.3 and 11.4 deals with restrictions 
on balance of payments and taxation measures.  
4.3.1   General Exceptions  
4.6.  Article XX of the GATT 1994 along with its  interpretive notes are in tegrated into and made part 
of the Agreement, m utatis mutandis.  
4.3.2   Security Exceptions  
4.7.  Article 11.2 replicates Article XXI of th e GATT 1994 which addresses measures related to 
national security.  
4.3.3   Taxation  
4.8.  Article 11.4 states that nothing in the Agreement concerns taxation measures. The rights and 
obligati ons of the Parties under any tax conventions remains and in the event of any inconsistency 
between the tax convention and the Agreement, the provisions in the former shall prevail. 
Nonetheless, Article 2.3  (national treatment) , 2.8 (export taxes) of the Agreement and Article III of 
the GATT 1994 including its interpretative notes appl y to taxation measures.  
4.3.4   Other  
4.9.  Under Article 11.3, The Parties may adopt restrictive measures if they experience balance of 
payments difficulties that can jeopardize monetary a nd exchange rate policies. These measures 
should be in accordance with the Articles of Agreement of the IMF. They should be applied in a non -
discriminatory manner and only to the extent necessary to overcome the circumstances so as to 
avoid unnecessary dam age to the commercial, economic and financial interests  of any country. The 
measures must be temporary in nature and should be phased out when the conditions improve. The 
Party taking a measure is obliged to inform the other Party in writing, the grounds a nd motives 
behind the measure within 45 days of its application.  
 
17 The GATT provisions also include Understanding the Balance of Payments provisions of the GATT 
1994, contained in Annex 1A to the WTO Agreement.  WT/REG434/1  
 
- 18 - 
 
  4.4  Accession  and withdrawal  
4.10.   Either Party can choose to withdraw from or terminate the Agreement provided that a written 
notice is given to other Party through diplomatic channels. The Agreement would terminate in six 
months from the written notice being made (Article 13.3). The Agreement contains no provisions on 
accession.  
4.11.   Amendments to the Agreement may be made by written consensus by the Parties. The 
amendment shall be enforced on the first da y of the second month after the receipt of the written 
proposal by the Parties, provided they have completed the legal requirements and procedures to 
enforce the new provisions. Regardless, the Annex or the Protocol to the Agreement may be amended 
by the J oint Committee on request from either Party (Article 10.3).  
4.12.   The Agreement provides for a review and further negotiation in Article 13.2 to replace, 
modernise or expand the scope of the Agreement. The review is to commence within two years of 
entry into for ce. The list of topics for review includes, but is not limited to, trade in agricultural goods, 
trade in services, investment, subsidies, sustainable development, environment, climate change, 
labour, anti -corruption, digital economy, small and medium -sized enterprises and intellectual 
property.  Following the review, the Parties shall endeavour to hold further negotiations on replacing , 
moderni zing or expanding the FTA in the areas agreed upon in the review. The Parties agree to give 
due consideration to eac h others' proposals in the matter. The Joint Committee shall identify any 
barriers to future negotiations and set timescales for the Parties to resolve these.  
4.5  Institutional framework  
4.13.   The Agreement's administrative and institutional provisions are addressed  in Chapter 10. A 
Joint Committee is established under Article 10.1 to monitor and facilitate effective implementation 
of the Agreement. It may also give recommendation s for the better functioning and implementation 
of the agreement. The Joint Committee may further comprise  of subcommittees , working groups or 
other bodies. The composition and functions of these bodies will be determined and reviewed by the 
Joint Committee. According to the Parties no sub -committees have been formed so far.   
4.14.   The ministerial delegates ( or their respective designees ) of the respective Parties shall co -
chair the Committee. The first meeting is to take place within one year of implementation of the 
Agreement, to adopt its rules of procedure. Subsequent meetings shall take place as agreed by the 
Parties either in person or in any other manner. The first Joint Committee meeting was held on 15 
March 2021 and the Parties have agreed to hold a second meeting in 2022. Along with other duties, 
the Joint Committee shall review  and monitor the implementation of the Agreement and make 
necessary recommendations. To achieve this objective the Joint Committee shall look after the 
operations of the sub -committee established under the Agreement.18 Decisions regarding the 
establishment , merger, and dissolution of these sub -committees may be taken by the Joint 
Committee. The Committee can make recommendations to the Parties and at their request also 
amend the Annex or the Protocol to the Agreement. In the event of conflict, the Committee  may 
make recommendations for the resolution of the dispute. However, the interpretation of provisions 
as made by the Committee shall be binding on the Parties and other sub -committees (Article 10.1).19 
4.15.   The Joint Committee may take decisions where provided  for in the Agreement and the Parties 
shall take required actions to implement these decisions. The decisions taken by the Committee shall 
be binding on the Parties. The Committee shall take decisions and recommendations by consensus 
and adopt them in pers on or in writing (Article 10.2).  
4.6  Dispute settlement  
4.16.   Chapter 12 sets out the procedures for dispute settlement under the Agreement. Any dispute 
regarding the application and the interpretation of the provisions of the Agreement is covered under 
this chapter , unless otherwise provided for in the Agreement (Article 12.1).20 A Party may submit a 
dispute to the Joint Committee by written notification to the other Party. The Joint Committee can 
 
18 The term sub -committee here includes sub -committees, working groups and other bodies as 
established under the  Agreement.  
19 The interpretations can be made at any time and are not limited to the event of dispute.  
20 Chapter 5, 6 and 7 of the Agreement concerning trade remedies, SPS measures and competition 
policy are not subject to dispute settlement under Chapter 12. WT/REG434 /1 
 
- 19 - 
 
  resolve the dispute by decision and the Parties are obligated to take  necessary measures to comply 
with it (Article 12.3).  
4.17.   When a dispute cannot be settled in 60 days of the submission of the dispute to the Joint 
Committee, the complaining Party may refer the matter for arbitration. The complaining Party shall 
submit a written request for the establishment of the arbitration panel, identifying the specific 
measure under dispute and explaining how it constitutes a breach of the provisions (Article 12.4). 
The panel shall be composed of three arbitrators, two of which are a ppointed by each of the Parties 
within 30 days of the written request. The two designated arbitrators shall appoint the chairperson 
who cannot be a national of either of the Parties.21  
4.18.   Within 120 days of the establishment of the Panel, the arbitration awa rd shall be issued, 
containing findings of fact; the determination of the panel as to whether the measure at issue is 
inconsistent with the obligations under the Agreement or a Party has otherwise failed to carry out 
its obligations under the Agreement; an y other determinations requested in the panel's terms of 
reference; and reasons for the findings and determinations. This arbitration award is binding on the 
Parties. For the settlement of disputes under the chapter the arbitration panel shall apply the ru les 
of procedure as adopted by the Joint Committee (Article 12.7). If the panel finds that the measure 
of the Party complained against is inconsistent with its obligations under the Agreement, or that it 
has failed to carry out its obligations under the Ag reement, the Party complained against must take 
necessary measures in good faith to promptly comply with the arbitration award. A reasonable period 
of time shall be granted to the Party complained against in case immediate compliance is not 
possible. Durin g this period the Party complained against shall inform the complaining Party about 
progress on its compliance with the arbitration award in writing (Article 12.8). The complaining Party 
can appeal to the arbitration panel, in case of disagreement on the e xistence or consistency with the 
Agreement of measures taken to comply, to examine the matter (Article  12.9).  
4.19.   If the Party complained against fails to notify any measure taken to comply, notifies that it is 
impracticable to comply, or the panel finds pursu ant to Article 12.9 that the measures taken to 
comply are inconsistent with the provisions of the Agreement, the complaining Party may request 
that the Party complained against enter into consultations with a view to agreeing mutually 
satisfactory compensa tion or any alternative arrangement. If this has not been agreed within 20 
days of the request the complaining Party may seek to suspend concessions or other obligations. 
The level of intended suspension shall be equivalent to the level of nullification or  impairment and 
the complaining Party must follow certain principles and procedures when considering what 
concessions or other obligations to suspend. If the Party complained against considers that the 
intended level of suspension is not equivalent to the level of nullification or impairment, or that the 
complaining Party has failed to follow the principles and procedures, it may request the original panel 
to consider the manner. The complaining Party shall have the right to implement suspension 10 days 
after its notification unless the Party complained against has requested the original panel to examine 
the matter, in which case concessions or other obligations shall not be suspend until after the panel 
has notified its decision. (Article 12.10) The suspens ion of concessions or other obligations or the 
application of compensation or any alternative arrangement shall be terminated upon the 
complaining Party agreeing that it confirms the arbitration award has been complied with, or 
following a decision of the original arbitration panel that the measures taken to comply are consistent 
with the provisions of the Agreement. (Article 12.11)  
4.7  Relationship with other agreements concluded by the parties  
4.20.   The Parties affirm their rights and obligations with respect to e ach other under the WTO 
Agreement and other agreements to which they are party under Article 1.5. Article 11.4 clarifies that 
in the event of a conflict between provisions in the Agreement and a tax convention to which the 
Parties are party, the latter pre vails. Table 4.1 below shows the Parties' RTAs in force, notified and 
non-notified, other than the Agreement.  
 
21 If a Party fails in the appointment process, then the other Party can request the Chair of the Joint 
Committee to draw by lot from the relevant sub -list established under Article 12.6. If the two arbitrators fail in 
the appointment process, then eith er Party can request the Chair of the Joint Committee to draw by lot from 
the sub -list of chairpersons established under Article 12.6 (Article 12.5). The Joint Committee shall establish 
and maintain a list of arbitrators chosen on the basis of knowledge of  international trade law, objectivity, 
reliability, and sound judgment. This list shall consist of three sub -lists of 5 arbitrators, one for each Party and 
one of individuals who are not nationals of either Parties to act as chairpersons (Article 12.6).  WT/REG434/1  
 
- 20 - 
 
  Table 4.1: United Kingdom and Turkey: p articipation in other RTAs (notified and non -
notified in force),  as of 13 January 2022  
RTA Name  Entry into 
force/provisional 
applicationa Coverage  GATT/WTO Notification  
Year WTO Provision  
UNITED KINGDOM  
United Kingdom – Iceland, 
Liechtenstein and Norway  01-Dec-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom – Mexico  01-Jun-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Serbia  20-May-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Albania  03-May-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Jordan  01-May-21 Goods  2021 GATT Art. XXIV  
United Kingdom - Ghana  05-Mar-21 Goods  2021 GATT Art. XXIV  
EU - United Kingdom  01-Jan-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - 
Cameroon  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Canada  01-Jan-21 
01-Apr-21 Goods  
Services  2020 
2021 GATT Art. XXIV  
GATS Art. V  
United Kingdom - 
CARIFORUM States  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Central 
America  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Chile 01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Colombia  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Côte 
d'Ivoire  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Eastern 
and Southern Africa States  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Ecuador 
and Peru  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Egypt  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Faroe 
Islands  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Georgia  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Israel  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Japan  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Kenya  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Kosovob 01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Lebanon  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Morocco  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - North 
Macedonia  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Norway 
and Iceland  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Pacific 
States  01-Jan-21 Goods  2020 GATT Art. XXIV  
• United Kingdom - Pacific 
States - Accession of 
Samoa  01-Jan-21 Goods  2020 GATT Art. XXIV  
• United Kingdom - Pacific 
States - Accession of 
Solomon Islands  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Palestine  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Republic 
of Korea  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Republic 
of Moldova  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - SACU 
and Mozambique  01-Jan-21 Goods  2021 GATT Art. XXIV  WT/REG434 /1 
 
- 21 - 
 
  RTA Name  Entry into 
force/provisional 
applicationa Coverage  GATT/WTO Notification  
Year WTO Provision  
United Kingdom - 
Singapore  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - 
Switzerland - Liechtenstein  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Tunisia  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Ukraine  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Viet Nam  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
TURKEY  
Turkey - Kosovob 01-Sep-19 Goods  2021 GATT Art. XXIV  
Turkey - Singapore  01-Oct-17 Goods & 
Services  2018 GATT Art. XXIV & GATS Art. V  
Turkey - Republic of 
Moldova  01-Nov-16 Goods  2016 GATT Art. XXIV  
Turkey - Malaysia  01-Aug-15 Goods  2017 GATT Art. XXIV  
Turkey - Mauritius  01-Jun-13 Goods  2013 GATT Art. XXIV  
Republic of Korea - Turkey  01-May-13 
01-Aug-18 Goods  
Services  2013 
Not 
notified  GATT Art. XXIV  
Turkey - Chile 01-Mar-11 Goods  2011 GATT Art. XXIV  
Turkey - Serbia  01-Sep-10 
01-Jun-19 Goods  
Services  2010 
2022 GATT Art. XXIV  
GATS Art. V  
Turkey - Montenegro  01-Mar-10 Goods  2010 GATT Art. XXIV  
Turkey - Georgia  01-Nov-08 Goods  2009 GATT Art. XXIV  
Turkey - Albania  01-May-08 Goods  2008 GATT Art. XXIV  
Egypt - Turkey  01-Mar-07 Goods  2007 Enabling Clause  
Turkey – Syria 01-Jan-07 Goods  2007 GATT Art. XXIV  
Turkey - Morocco  01-Jan-06 Goods  2006 GATT Art. XXIV  
Turkey - Tunisia  01-Jul-05 Goods  2005 GATT Art. XXIV 
Turkey - Palestine  01-Jun-05 Goods  2005 GATT Art. XXIV  
Turkey - Bosnia and 
Herzegovina  01-Jul-03 Goods  2003 GATT Art. XXIV  
Revised Turkey - Bosnia 
and Herz egovina  01-Aug-21 Goods & 
Services  Not notified  
Turkey - North Macedonia  01-Sep-00 Goods  2001 GATT Art. XXIV  
Turkey - Israel  01-May-97 Goods  1998 GATT Art. XXIV  
EU - Turkey  01-Jan-96 Goods  1995 GATT Art. XXIV  
EFTA - Turkey  01-Apr-92 Goods  1992 GATT Art. XXIV  
Revised EFTA - Turkey  01-Oct-21 Goods & 
Services  Not notified  
Economic Cooperation 
Organization (ECO)  17-Feb-92 Goods  1992 Enabling Clause  
• ECO – Accession of 
Afghanistan  n.a. Goods  Not notified  
• ECO – Accession of 
Tajikistan  n.a. Goods  Not notified  
Protocol on Trade 
Negotiations (PTN)  11-Feb-73 Goods  1971 Enabling Clause  
Turkey – Venezuela  21-Aug-20 Goods  Not notified  
Turkey – Faroe Islands  01-Oct-17 Goods  Not notified  
Turkey – Iran 01-Jan-15 Goods  Not notified  
Preferential Trade 
Agreement among D -8 
Member Statesc 2016 Goods  Not notified  
n.a.: not available.  
a Dates of the first entry into force/provisional application for at least one of the Parties. Where dates 
of provisional application have been provided by the Parties, further notifications to confirm the 
dates of entry into force are awaited.  
b Reference to Kosovo in this table shall be understood to be in the context of the United Nations 
Security Council resolution 1244 (1999).  WT/REG434/1  
 
- 22 - 
 
  c Developing -8 is an organization for development cooperation among the following countries: 
Bangladesh, Egypt, Indo nesia, Iran, Malaysia, Nigeria, Pakistan and Turkey.  
Source:  WTO Secretariat. Further information on these Agreements and on specific dates of entry into 
force/provisional applications may be found in the WTO Database on RTAs: http://rtais.wto.org . 
 
4.8  Government procurement  
4.21.   The Parties agree to consult on opening their public procurement markets based on the WTO 
Government Procurement Agreement (GPA) for future negotiations .22 
4.9  Intellectual property rights  
4.22.   Intellectual Property Rights (IPRs) are addressed under Chapter 9 of the Agreement for the 
effective protection of intellectual industrial and commercial property rights conforming with the WTO 
TRIPS Agreement. The Agreement respects and implements all the  rights and obligations under 
multilateral conventions and agreements including the Berne Convention, Rome Convention, Paris 
Convention, the Nice Agreement, the Patent Cooperation Treaty (PCT) , the Protocol Relating to the 
Madrid Agreement , the Budapest Tr eaty and the International Convention for the Protection of New 
Varieties of Plants .23 
4.23.   The Joint Committee is responsible for examining the proper implementation of the provisions 
under this chapter. It shall also make recommendations to improve the applic ation of IPRs, including 
the establishment of a sub -committee. Based on the provisions in the WTO TRIPS Agreement, the 
Parties have the freedom to establish their own regimes for the exhaustion of intellectual, industrial 
and commercial property rights.  
4.10  Competition  
4.24.   Chapter 7 deals with competition policy for anti -competitive business conduct.24 The Parties 
acknowledge the adverse impact of anti -competitive business conduct and its inherent nature to 
distort proper market functions and threaten the gains fro m trade liberalization. They agree to take 
appropriate measures to proscribe anti -competitive practices in order to achieve the objectives of 
the Agreement (Article 7.2.2). With the view to enhancing the effectiveness of competition law 
enforcement, the Pa rties shall attempt to coordinate and cooperate with the help of notifications, 
exchange of non -confidential information and consultation in accordance with their domestic 
competition laws.25 Exclusions from competition law in the Parties' domestic laws sh all be transparent 
and the information made available to the Parties (Article 7.2.4). Chapter 7 is excluded from the 
scope of dispute settlement under the Agreement.  
4.11  Environment  
4.25.   The Agreement does not contain any provisions on environment but it is one of the issues 
subject to review (along with climate change) under Article 13.2 of the Agreement.  
4.12  Labour  
4.26.   The Agreement does not contain any provisions on labour but it is one of the issues (along 
with anti -corruption) subject to review under Article 13.2 of the Agreement.  
 
22 The United Kingdom is a party to the WTO Government Procurement Agreement, whereas Turkey is 
not. 
23 The Joint Committee holds the right decide if any other multilateral convention or agreement for the 
protection of intellectual property should be adhered t o. 
24 It is defined under Article 7.1 as agreements between enterprises, concerted practices or decisions by 
associations of enterprises, anti -competitive practices by an enterprise that is dominant in a market, and 
mergers with substantial anti -competitive  effects.  
25 The application of this provisions extends to the Party's publicly owned or controlled enterprises as far 
as required by its law.  WT/REG434 /1 
 
- 23 - 
 
  4.13  Electronic commerce  
4.27.   No provisions on electronic commerce are found in the Agreement but the review under 
Article  13.2 of the Agreement includes the digital economy.  
4.14  Small and medium -sized enterprises  
4.28.   The Agreement does not contain any provisions on small and medium -sized enterprises 
(SMEs), apart from those contained in 3.4.5 (customs related procedures). The review envisaged 
under Article 13.2 also includes SMEs.WT/REG434/1  
 
- 24 - 
 
  ANNEX 1  
INDICATORS OF TRADE LIBERALIZATION UNDER THE AGREEMENT  
UNITED KINGDOM  
 
1. Table A1.1 shows tariff liberalization by the UK in relation to imports from Turkey (by total, 
agricultural and industrial products).  In 2021 the UK's overall average tariff is 3.8% (2.5 % for 
industrial products and  8.9% for agric ultural produc ts). 47 % of the UK's  tariff was duty -free on an 
MFN basis ( 57.1% for industrial products and 1 8.8% for agricultural products).  At the time of entry 
into force of the agreement (2021), the share of duty -free lines applicable to imports from Turkey 
immediately upon entry into force of the Agreement was 91.1% (99.7% for industrial products and  
67.2% for agricultural products).  The overall average tariff for imports from Turkey was 0.05%, 
giving Turkey's exporters a relative margin of preference o f 98.6%; the average tariff for agricultural 
products was 0.2% and zero for industrial products giving Turkey's exporters a relative margin of 
preference of 97.7% for agriculture and 100% for industrial products.  
Table A1. 1 United Kingdom : Indicators of MFN and preferential rates for imports from 
Turkey  
Origin 
of goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2021 3.8 7.8 47.0 8.9 12.0 18.8 2.5 5.8 57.1 
Turkey  2021 0.05 11.2 91.1 0.2 11.2 67.2 0.0* 0.0* 99.7 
* Dutiable tariffs lines are subject to specific rates only.  
Note:  Tariff lines subject to in -quota rates are excluded in the computation. For the calculation of averages, 
specific rates are excluded, and the ad valorem  part of alternate ra tes are included.  
 For the tariff lines subject to seasonal duties, average rate for the entire year is used for the 
calculation. And, the products classified beyond HS 8 -digits level are counted one and their tariff rates 
are averaged to the 8 -digits level.  
 Based on the H S 2017 nomenclature.  
Source:  WTO estimates based on data provided by UK.  
 
2. Table A1.2 shows  additional market access in the United Kingdom for Turkey's top 25 global 
exports, which accounted for 27% of its global exports in 201 8-2020; these corresponded to 77 lines 
in the UK 's tariff at the 6 -digit level (HS 2017).  17 lines were already duty -free on an MFN basis in 
2021. No further liberalization took place of the remaining 4 lines (flour and fresh or dried hazelnuts, 
which faced an a verage MFN duty of 21% and 2% respectively) as a result of the Agreement.  
Table A1. 2 United Kingdom : Market access opportunities under the agreement for 
Turkey 's top 25 exports to the world  
Turkey's top export products  
in 2018 -20 Access Conditions to UK's  markets  
HS number and description  Share in 
global 
exports 
(%) MFN 2021  No. of 
duty-free 
lines under  
the agree -
ment  
Remain 
Dutiable  
Average 
Tariff 
(%) No. of 
duty-
free 
lines  No. 
of 
duti-
able 
lines  2021  
711319  Articles of jewellery and parts 
thereof  2.4 2.0  1 1  
870421  Motor vehicles  2.4 8.4  5 5  
271019  Medium oils and preparations  2.0 1.2 12 13 13  
870340  Motor cars  1.8 10.0  2 2  WT/REG434 /1 
 
- 25 - 
 
  Turkey's top export products  
in 2018 -20 Access Conditions to UK's  markets  
HS number and description  Share in 
global 
exports 
(%) MFN 2021  No. of 
duty-free 
lines under  
the agree -
ment  
Remain 
Dutiable  
Average 
Tariff 
(%) No. of 
duty-
free 
lines  No. 
of 
duti-
able 
lines  2021  
721420  Bars and rods  1.6 0.0 1    
710812  Gold  1.4 0.0 1    
870321  Motor cars  1.2 10.0  2 2  
570242  Carpets and other floor 
coverings  1.1 8.0  1 1  
870322  Motor cars  1.1 10.0  2 2  
271012  Light oils and preparations  1.0 3.3 2 9 9  
870210  Motor vehicles  1.0 13.0  4 4  
610910  T-shirts  0.9 12.0  1 1  
870332  Motor cars  0.9 10.0  3 3  
854449  Electric conductors  0.8 1.6 1 4 4  
870899  Parts and accessories, for 
tractors, motor vehicles  0.8 2.7  3 3  
870331  Motor cars and other motor 
vehicles  0.8 10.0  2 2  
620462  Women's or girls' trousers, bib 
and brace overalls, breeches 
and shorts of cotton  0.8 12.0  7 7  
852872  Reception apparatus for 
television  0.7 14.0  6 6  
840999  Parts suitable for use solely or 
principally with compression -
ignition internal combustion 
piston engine  0.7 2.0  1 1  
080222  Fresh or dried hazelnuts or 
filberts  0.6 2.0  1  1 
870323  Motor cars and other motor 
vehicles  0.6 10.0  3 3  
611020  Jerseys, pullovers, cardigans, 
waistcoats and similar articles  0.6 12.0  3 3  
110100  Wheat or meslin flour  0.6 *  3  3 
610990  T-shirts  0.6 12.0  2 2  
845011  Fully-automatic household or 
laundry -type washing 
machines  0.5 2.0  3 3  
Total  27.0 7.0 17 81 77 4 
* Dutiable tariffs lines are subject to specific rates only.  
Note:  Tariff lines subject to in -quota rates are excluded in the computation . For the calculation of 
averages, specific rates are excluded , and the ad valorem  part of alternate rates are included.  
 For the tariff lines subj ect to seasonal duties, average rate for the entire year is used for the 
calculation. And, the products classified beyond HS 8 -digits level are counted one and their tariff 
rates are averaged to the 8 -digits level.  
 Based on the HS 201 7 nomenclature.  
Source:  WTO estimates based on data provided by UK and UNSD Comtrade Database . 
 
TURKEY  
 
3. Table A1.3 shows tariff liberalization by Turkey in relation to imports from the UK (by total, 
agricultural and industrial products). In 2021 Turkey's overall average tariff is 12.7% (4.2% for 
industrial products and significantly higher at 47% for agricul tural products). 23.3% of Turkey's tariff 
was duty -free on an MFN basis (26.3% for industrial products and 11% for agricultural products). 
At the time of entry into force of the agreement (2021), the share of duty -free lines applicable to 
imports from the UK was 82.8% (99.8% for industrial products and 14.4% for agricultural products). 
The overall average tariff declined to 9.2%, giving UK exporters a relative margin of preference of 
28%; the average tariff fell to zero for industrial products (giving UK ex porters a relative margin of 
preference of 100% for industrial products. The average tariff for agricultural products was 48.7% 
for agricultural products, higher than the overall MFN average because the ad valorem  component WT/REG434/1  
 
- 26 - 
 
  is eliminated in the preferentia l duties leaving only the specific duty for certain sub -lines (which was 
not included in the calculation)  
Table A1.3 Turkey: Indicators of MFN tariff rates and preferential rates for imports from 
the United Kingdom  
Origin 
of goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2021 12.7 16.6 23.3 47.0 52.9 11.0 4.2 5.7 26.3 
UK 2021 9.2 57.5 82.8 48.7 57.5 14.4 0.0 0.0 99.8 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate rates 
are included . Tariff lines subject to in -quota rates  are excluded in the computation . 
 Based on the HS 2017 nomenclature . 
Source:  WTO estimates based on data provided by the Turkish authorities . 
 
4. Table  A1.4 shows additional market access in Turkey for the UK's top 25 global exports, which 
accounted for 38.4% of its global exports in 2018 -2020; these corresponded to 21 6 lines in Turke y's 
tariff at the 6 -digit level (HS 2017). Of these lines 65 lines were duty -free on an MFN basis in 2021.  
The remaining 151 lines were liberalized under the Agreement for imports from the UK . 
Table A1.4 Turkey: Market access opportunities under the agreement for United 
Kingdom's top 25 exports to the world  
United Kingdom's top export products  
in 2018 -2020  Access Conditions to Turkey's 
import markets  
HS number and description of the product  
Share in global 
exports (%)  MFN 2021  
Duty -free under 
the Ag reement  
Remain Dutiable  Average 
MFN 
applied 
rate (%)  
Duty free 
lines  
Dutiable 
lines  
710813  Gold, incl. gold plated with platinum, in semi -
manufactured forms, for non -monetary 
purposes  5.6 0.0 2    
270900  Petroleum oils and oils obtained from 
bituminous minerals, crude  4.9 0.0 2    
300490  Medicaments consisting of mixed or unmixed 
products for therapeutic or prophylactic 
purposes,  3.2 0.0 1    
880330  Parts of aeroplanes or helicopters, n.e.s.  2.9 2.7  1 1  
841112  Turbojets of a thrust > 25 kn  2.6 1.4 3 3 3  
870323  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, of a 
cylinder capacity > 1.500 cm³ but <= 3.000 
cm³  2.4 10.0  11 11  
841191  Parts of turbojets or turbopropellers, n.e.s.  2.1 1.4 1 1 1  
870324  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, of a 
cylinder capacity > 3.000 cm³  1.7 10.0  6 6  
220830  Whiskies  1.3 0.0 11    
271012  Light oils and preparations  1.3 4.7  17 17  
970110  Paintings, e.g. oil paintings, watercolours and 
pastels, and drawings executed entirely by 
hand  1.3 0.0 1    WT/REG434 /1 
 
- 27 - 
 
  United Kingdom's top export products  
in 2018 -2020  Access Conditions to Turkey's 
import markets  
HS number and description of the product  
Share in global 
exports (%)  MFN 2021  
Duty -free under 
the Ag reement  
Remain Dutiable  Average 
MFN 
applied 
rate (%)  
Duty free 
lines  
Dutiable 
lines  
870322  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, of a 
cylinder capacity > 1.000 cm³ but <= 1.500 
cm³  1.2 10.0  8 8  
711319  Articles of jewellery and parts thereof, of 
precious metal other than silver  1.0 2.5  3 3  
271019  Medium oils and preparations, of petroleum or 
bituminous minerals, not containing biodiesel, 
n.e.s.  1.0 3.7  46 46  
870332  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, of a 
cylinder capacity > 1.500 cm³ but <= 2.500 
cm³  0.7 10.0  11 11  
300220  Vaccines for human medicine  0.6 0.0 17    
870340  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, of a 
cylinder capacity > 1.500 cm³ but <= 2.500 
cm³ 0.6 10.0  2 2  
711021  Palladium, unwrought or in powder form  0.6 0.0 1    
300215  Immunological products, for retail sale  0.6 0.0 1    
851762  Machines for the reception, conversion and 
transmission or regeneration of voice, images 
or other data  0.6 0.0 2    
382200  Diagnostic or laboratory reagents on a backing, 
prepared diagnostic or laboratory reagents  0.5 0.0 5    
490199  Printed books, brochures and similar printed 
matter  0.5 0.0 7    
870333  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, incl. 
station wagons and racing cars, with only diesel 
engine of a cylinder capacity > 2.500 cm³  0.5 10.0  9 9  
840890  Compression -ignition internal combustion 
piston engine "diesel or semi -diesel engine"  0.4 2.2 11 12 12  
870899  Parts and accessories, for tractors, motor 
vehicles for the transport of ten or more 
persons  0.4 3.8  21 21  
 Total  38.4  65 151 151 0 
Note:  Based on the HS 2017 nomenclature . 
Source:  WTO estimates based on data provided by the Turkish and the UK authorities.  
  WT/REG434/1  
 
- 28 - 
 
  ANNEX 2  
SUMMARY OF TARIFF RATE QUOTAS  UNDER THE AGREEMENT  
1. Table A2.1 sets out a summary of  tariff rate quotas (TRQs) applied by the United Kingdom on 
imports from Turkey under the Agreement. The UK's TRQs fall into 33 categories. Tabl e A2.1 
provides detailed information (by tariff line) on the in and out of quota duties compared with the 
applied MFN rates in 2021.  
Table A2.1 United Kingdom: Tariff Rate Quotas for imports from Turkey, metric tonnes 
(MT)  
Products/Tariff lines  Tariff rat e MFN 2021  Aggregate 
quantity 
per year  
(MT) In-Quota  Out-Quota  
TRQ 1 – Meat of sheep or goats   
02042210, 02045013  0% 0%+100 GBP/100 
kg 12%+100 
GBP/100 kg  33 
02043000, 02044100, 02045051  0% 0%+107 GBP/100 
kg 12%+107 
GBP/100 kg  
02044230, 02045055  0% 0%+118 GBP/100 
kg 12%+118 
GBP/100 kg  
02044250, 02044290, 02045059, 
02045071  0% 0%+140 GBP/100 
kg 12%+140 
GBP/100 kg  
02041000, 02042100, 02045011  0% 0%+143 GBP/ 100 
kg 12%+143 
GBP/100 kg  
02042230, 02045015  0% 0%+157 GBP/ 100 
kg 12%+157 
GBP/100 kg  
02042250, 02042290, 02045019, 
02045031  0% 0%+186 GBP/ 100 
kg 12%+186 
GBP/100 kg  
02044310, 04044390, 
0204507910, 0204507990  0% 0%+196 GBP/ 100 
kg 12%+196 
GBP/100 kg  
0204230011,  0204230019, 
0204230091,  0204230099, 
0204503910,0204503990  0% 0%+260 GBP/ 100 
kg 12%+260 
GBP/100 kg  
02044210, 02045053  0% 0%+75 GBP/ 100 
kg 12%+75 GBP/100 
kg 
TRQ 2: Meat of turkeys   
02072510  142 GBP/1,000 kg  MFN 28 GBP / 100 kg  167 
02072590  155 GBP/1,000 kg  MFN 31 GBP / 100 kg  
02072730  112 GBP/1,000 kg  MFN 22 GBP / 100 kg  
02072740  77  
GBP/1,000 kg  MFN 15 GBP / 100 kg  
02072750  283 GBP/1,000 kg  MFN 56 GBP / 100 kg  
02072760  106 GBP/1,000 kg  MFN 21 GBP / 100 kg  
02072770  192 GBP/1,000 kg  MFN 38 GBP / 100 kg  
TRQ 3: Cheese   
04069029, 04069050, 
0406908620, 0406908910, 
0406909210  0% 56  
GBP/100 kg  126 
GBP/100 kg  383 
TRQ 4: Potatoes   
07019010  0% MFN 4% 417 
07019050  0% 0% (01 -01 to 31 -
03); MFN (01 -04 to 
31-12) 8% 
07019090  0% MFN 10% WT/REG434 /1 
 
- 29 - 
 
  Products/Tariff lines  Tariff rat e MFN 2021  Aggregate 
quantity 
per year  
(MT) In-Quota  Out-Quota  
TRQ 5: Onions   
07031011, 07031019  0% 0% (15 -02 to 15 -
05); MFN (16 -05 to 
14-02) 8% 333 
TRQ 6: Aubergines   
07093000  0% 0% (15 -01 to 30 -
04); MFN (01 -05 to 
14-01) 12% 167 
TRQ 7: Courgettes   
07099310  0% 0% (01 -12 to 29 -
02); MFN (01 -03 to 
30-11) 12% 83 
TRQ 8: Grapes   
0806101090  0% 0% (15 -11 to 30 -
04); MFN (01 -05 to 
17-06); 0% (18 -06 
to 31-07); MFN 
(01-08 to 14 -11) 8% 58 per 
quota 
perioda 
TRQ 10: Edible fruit   
08111011, 08112011, 
080119019  0% 0%+7 GBP/100 kg  20%+7 GBP/100 
kg 17 
TRQ 11: Olive oil   
15091020, 15091080  7.5%  93 GBP/100 kg  104 GBP/100 kg  17 
TRQ 12: Chewing gum   
17041010  0% 0%+22 GBP /100 
kg MAX 6%  6% 834 
17041090  0% 0%+25 GBP /100 
kg MAX 6%  6% 
TRQ 13: Other sugar confectionery   
17049030  0% 0%+37 GBP /100 
kg MAX 8% 8% 1,667  
17049051, 17049055, 17049061, 
17049065, 17049071, 17049075, 
17049081, 1704909911, 
1704909919, 1704909991  0% 0% 8% 
TRQ 14: Chocolate and other food preparations containing cocoa   
18061020  0% 0% + 21 GBP /100 
kg 8% + 21 GBP 
/100 kg  834 
18062070  0% 0% 14% 
18062010, 18062030, 18062050, 
1806208012, 1806208019, 
1806209512, 1806209519, 
18063100, 18063210, 18063290, 
18069011, 18069019, 18069031, 
18069039, 18069050, 18069060, 
18069070, 1806909011, 
1806909091  0% 0% 8% 
TRQ 15: Malt extract   
19012000  0% 0% 6% 150 
TRQ 16: Pasta   
19021990  0% 0%+ 17 GBP/100 
kg 6%+ 17 GBP/100 
kg 3,334  
19021100, 19021910, 19023010, 
19024010  0% 0%+ 20 GBP/100 
kg 6%+ 20 GBP/100 
kg 
19023090, 19024090  0% 0%+ 8.10 GBP/100 
kg 6%+ 8.10 
GBP/100 kg  WT/REG434/1  
 
- 30 - 
 
  Products/Tariff lines  Tariff rat e MFN 2021  Aggregate 
quantity 
per year  
(MT) In-Quota  Out-Quota  
19022099  0% 0% + 14 GBP/100 
kg 8% + 14 
GBP/100 kg  
19022091  0% 0%+ 5.10 GBP/100 
kg 8%+ 5.10 
GBP/100 kg  
TRQ 17: Prepared foods obtained by the swelling or roasting of cereals   
19041010  0% 0% + 16 GBP/100 
kg 2% + 16 
GBP/100 kg  83 
19041030  0% 0% + 38 GBP/100 
kg 4% + 38 
GBP/100 kg  
19041090  0% 0% + 28 GBP/100 
kg 4% + 28 
GBP/100 kg  
TRQ 18: Muesli   
19042010  0% 0% 8% 17 
19042091  0% 0% + 16 GBP/100 
kg 2% + 16 
GBP/100 kg  
19042095  0% 0% + 38 GBP/100 
kg 4% + 38 
GBP/100 kg  17 
19042099  0% 0% + 28 GBP/100 
kg 4% + 28 
GBP/100 kg  
TRQ 19: Bulgur wheat   
19043000  0% 0% + 21 GBP/100 
kg 8% + 21 
GBP/100 kg  1,667  
     
TRQ 20: Other prepared cereals   
19049010  0% 0% + 38 GBP/100 
kg 8% + 38 
GBP/100 kg  417 
19049080  0% 0% + 21 GBP/100 
kg 8% + 21 
GBP/100 kg   
TRQ 21: Bread, pastry, cakes, biscuits and other bakers' wares   
19053111, 19053119, 19053130, 
19053191, 19053199  0% 0% 8% 1,667  
TRQ 22: Waffle and wafers   
19053205, 19053211, 19053219, 
19053291, 19053299  0% 0% 8% 500 
TRQ 23: Rusks, toasted bread and similar toasted products   
19054010, 19054090  0% 0% 8% 20 
TRQ 24: Other bread, pastry, cakes, biscuits and other bakers' wares   
19059010  0% 0% + 13 GBP/100 
kg 2% + 13 
GBP/100 kg  1,667  
19059020  0% 0% + 50 GBP/100 
kg 4% +  50 
GBP/100 kg  
19059030, 19059045, 19059055, 
19059070  0% 0% 8% 
TRQ 25: Prepared or preserved tomatoes with a dry matter content of less than 12% by 
weight   
20021010, 20021090, 20029011, 
20029019  0% MFN 14% 1,484  
TRQ 27: Jams, fruit jellies, fruit or nut purées and fruit or nut pastes   
20071010, 20079130b, 20079950  0%+1.1GBP /100kg  0% + 3.5 
GBP/100kg  20% + 3.5 
GBP/100kg  292 
20079920  0%+5.4GBP /100kg  0% + 16 
GBP/100kg  20% + 16 
GBP/100kg  
20079110, 20079931, 20079933, 
20079935, 20079939b 0%+6.3GBP /100kg  0% + 19 
GBP/100kg  20% + 19 
GBP/100kg  
TRQ 28: Jams, fruit jellies, fruit or nut purées and fruit or nut pastes with a sugar content 
of 13% -30%   
20079130c 0% 0% + 3.5 
GBP/100kg  20% + 3.5 
GBP/100kg  17 WT/REG434 /1 
 
- 31 - 
 
  Products/Tariff lines  Tariff rat e MFN 2021  Aggregate 
quantity 
per year  
(MT) In-Quota  Out-Quota  
TRQ 29: Other preparations of fruit and nut with a sugar content exceeding 30%   
20079939d 0% 0% + 19 
GBP/100kg  20% + 19 
GBP/100kg  17 
TRQ 30: Citrus and other fruit   
20085092  0% MFN 12% 350 
2008509811, 2008509813, 
2008509815, 2008509819  0% MFN 16% 
20083019, 20085019, 20085051, 
20086019, 20087019, 20087051, 
20088019  0% MFN 25% + 3.5 
GBP/100kg  
TRQ 31: Fruit and vegetable juices   
20098934  0% + 3.5 
GBP/100kg  0% + 10 
GBP/100kg  20% + 10 
GBP/100kg  567 
20098985, 20099092  0% + 3.5 
GBP/100kg  0% + 10 
GBP/100kg  10% + 10 
GBP/100kg  
20096911  0% + 33 GBP/hl +  
5.6 GBP/100 kg  0% + 101 GBP/hl + 
17 GBP/100 kg  40% + 101 
GBP/hl + 17 
GBP/100 kg  
20092991  0% + 5.6 GBP/100 
kg 0% + 17 GBP/100 
kg 12% + 17 
GBP/100 kg  
20091191, 20091991, 20093951, 
20093991, 20099071  0% + 5.6 GBP/100 
kg 0% + 17 GBP/100 
kg 14% + 17 
GBP/100 kg  
20098151, 20098986, 20099094  0% + 5.6 GBP/100 
kg 0% + 17 GBP/100 
kg 16% + 17 
GBP/100 kg  
20098961  0% + 5.6 GBP/100 
kg 0% + 17 GBP/100 
kg 18% + 17 
GBP/100 kg  
20099031  0% + 5.6 GBP/100 
kg 0% + 17 GBP/100 
kg 20% + 17 
GBP/100 kg  
20091111, 20091911, 20092911, 
20093911, 20098111, 20098911, 
20098935, 20099011, 20099021  0% + 5.6 GBP/100 
kg 0% + 17 GBP/100 
kg 30% + 17 
GBP/100 kg  
20096190, 20096990  0% + 7.4 GBP/hl  0% + 22 GBP/hl  20% + 22 GBP/hl  
20096979  0% + 7.4 GBP/hl +  
5.6 GBP /100 kg  0%+22 GBP/hl +17 
GBP/100 kg  20%+22 GBP/hl 
+17 GBP/100 kg  
TRQ 32: Ice cream   
21050010  0% 0%+16 GBP /100kg 
MAX 8%  8% 500 
21050091  0% 0%+32 GBP /100kg 
MAX 8%  8% 
21050099  0% 0%+45 GBP /100kg 
MAX 8%  8% 
TRQ 33: Other food preparations   
21061080  0% 0% 0% 667 
21069098  0% 0% 8% 
a   : There are two quota periods: 15 -11 to 30 -04 and 18 -06 to 31 -07 with a volume of 58 MT for the two 
periods. The quota is suspended from 18 -06 to 31 -07 
b c d: The quotas for TRQ27, TRQ28, and TRQ29 are linked  for the tariff lines 20079130 and 20079939. Any 
used volume is deducted from all three quotas.  
The application of TRQ 9  (Watermelons)  and TRQ 26 (Prepared or preserved tomatoes with a dry matter 
content of not less than 12% by weight)  are suspended.  
Source:  Data provided by the UK authorities  and Annex 2 -B-2a to the Agreement . 
 WT/REG434/1  
 
- 32 - 
 
  2. Table A2.2 sets out a summary of Turkey's TRQs under the Ag reement. Turkey's TRQs consist 
of 629 lines which can be broadly classified into 9 categories. Table A2.2 provides detailed 
information on the in and out of quota duties compared with the applied MFN rates in 2021.  
Table A2.2 Turkey: Tariff Rate Quotas fo r imports from the United Kingdom  
CN Code 12 Digits  Tariff Rate  Average 
MFN 
applied 
rate 2021 
(%) Tariff Quota 
(in metric 
tonnes net 
weight)  In-Quota  Out of -
Quota  
TRQ 1: Beef and other meat  
010229 except 010229290000  50% reduction  MFN 16.7 671 
010239900000, 010290990000  50% reduction  MFN 135.0  671 
010229290000  0% MFN  0.0 377 
010239100000, 010290910000    135.0   
020120, 020220  50% reduction with 
maximum duty of 30%  MFN 40.0 834  
020120, 020220  30% reduction with 
maximum duty of 43%  MFN 40.0 2,350  
0210 52% MFN 112.1  42 
TRQ 2: Cream, Butter, cheese and other milk products  
0402 0% MFN 180.0  417a 
0404 30% MFN 67.0 117 
0405 0% MFN 165.0  617 
040630  0% MFN 140.0  50 
040690  0% MFN 135.3  333 
040690  0% MFN 135.3  167 
040811800000  24% MFN 53.1 13 
TRQ 3: Plant saplings, flowers, fruits and vegetables  
0601 0% MFN 6.3 33 
0602 0% MFN 8.1 567 
0603, 0604  0% MFN 46.8 17 
0701.10.00.00.00  0% MFN 19.3 1000 
0709.51.00.00.00  7% MFN 19.5 17 
0710.22.00.00.00  11.5%  MFN 19.5 17 
080810100000, 080810800019  0% MFN 60.3 292 
080830, 080840  30% MFN 60.3 83 
080930  0% MFN 55.8 167b 
081090200011  0% MFN 50 167 
081090200012, 081070000000, 
081090750012, 081090750013, 
081090750017  0% MFN 50 83 
081090750011  0% MFN 55.8 83 
081110900000  20% MFN 15.4 17 
081110110000, 081110190000  20% MFN 37 17 
TRQ 4: Tea  
0902 Maximum duty: 45%  MFN 145 33 
TRQ 5: Cereal grains  
100111000000, 100191100000, 
100191200011, 100191200012, 
100191900000  0% MFN 0 5,001b  
100119000000, 100199000011, 
100199000012, 100199000013  0% MFN 45 5,001b 
100111000000  0% MFN 0 16,670b 
100119000000  0% MFN 45 16,670b WT/REG434 /1 
 
- 33 - 
 
  CN Code 12 Digits  Tariff Rate  Average 
MFN 
applied 
rate 2021 
(%) Tariff Quota 
(in metric 
tonnes net 
weight)  In-Quota  Out of -
Quota  
100191100000  0% MFN 0 33,340b  
100191100000, 100191200011, 
100191200012, 100191900000  0% MFN 0 33,340b  
100199000011, 100199000012, 
100199000013  0% MFN 45 33,340b  
1002 0% MFN 65 3,751b 
100390000012  0% MFN 35 8,252b 
1004 50% reduction  MFN 65 834b 
100590000011, 100590000019  0% MFN 25 8,942b 
100590000011, 100590000019  0% MFN 25 8,668b 
100630  0% MFN 45 4,668  
TRQ 6: Breakfast cereal and flour  
1104.12.90.00.00  50% reduction  MFN 45 17 
1107 0% MFN 18.7 83 
TRQ 7: Seeds  
1206 0% MFN 27 167b 
120729000000  0% MFN 10 250 
120921, 120922, 120923, 120924, 
120925, 120929, 120991  0% MFN 19.3 175 
120930000000  0% MFN 6 175 
120999  0% MFN 11.3 175 
120910000000  0% MFN 3.9 50 
TRQ 8: Animal and vegetal fats, oils and its products  
1502 0% MFN 2 500 
150710  0% MFN 15.6 10,002b  
150790  50% reduction  MFN 18.1 333b 
1512 0% MFN 31.5 3,067b 
1514 0% MFN 15.6 1,767b 
TRQ 9: Food products  
160210000000  30% MFN 121.5  67 
170199  20% reduction with a  
maximum duty of 50%  MFN 135 13,336  
170410  0% + 0 EUR/100 kg  0% + AC  6.26 + 
79.96 
(EUR/100 
kg/net)  167 
170490300000  0% + 0 EUR/100 kg  0% + AC  9.1 + 89.67 
(EUR/100 
kg/net)  417 
170490510000, 170490550000, 
170490610011, 170490610019, 
170490650000, 170490710000, 
170490750000, 170490810000, 
170490991011, 170490991019, 
170490992000, 170490993000, 
170490999011, 170490999012, 
170490999019  0% + 0 EUR/100 kg  0% + AC  9 + T1 
(EUR/100 
kg/net)  417 WT/REG434/1  
 
- 34 - 
 
  CN Code 12 Digits  Tariff Rate  Average 
MFN 
applied 
rate 2021 
(%) Tariff Quota 
(in metric 
tonnes net 
weight)  In-Quota  Out of -
Quota  
180610  0% + 0 EUR/100 kg  0% + AC  8 + 82,26 
(EUR/100 
kg/net)  1,167  
180620100000, 180620300000, 
180620500000, 180620800000, 
180620950000, 180631000000, 
180632100000, 180632900000, 
180690110000, 180690190000, 
180690310000, 180690390000, 
180690500000, 180690600000, 
180690700000, 180690900000  0% + 0 EUR/100 kg  0% + AC  8.3 + T1 
(EUR/100 
kg/net)  1,167  
180620700000  0% + 0 EUR/100 kg  0% + AC  15.4 + T1 
(EUR/100 
kg/net)  1,167  
190110001100  0% + 0 EUR/100 kg  0% + AC  7.6 83 
190110001900, 190110002000, 
190110009000  0% + 0 EUR/100 kg  0% + AC  7.6 + T1 
(EUR/100 
kg/net)  83 
190120001000, 190120002000, 
190120009000  0% + 0 EUR/100 kg  0% + AC  7.6 + T1 
(EUR/100 
kg/net)  50 
190190999011, 190190999012, 
190190999013  0% + 0 EUR/100 kg  0% + AC  7.6 333 
190190110000, 190190190000  0% + 0 EUR/100 kg  0% + AC  5.1 + 28.65 
(EUR/100 
kg/net)  333 
190190950000, 190190991000, 
190190992000, 190190999019  0% + 0 EUR/100 kg  0% + AC  7.6% + T2  333 
190219900013  0% + 0 EUR/100 kg  0% + AC  7.7 3,334  
190230, 190211, 190219, 190240, 
190219900011, 190219900012, 
190219900019, 190220  0% + 0 EUR/100 kg  0% + AC  6.4 + 30.21 
(EUR/100 
kg/net)  3,334  
190410  0% + 0 EUR/100 kg  0% + AC  4.7 + 54.15 
(EUR/100 
kg/net)  834 
 
190420100000  0% + 0 EUR/100 kg  0% + AC  9 + T1 
(EUR/100 
kg/net)  83 
190420911000, 190420919000,  
190420951000, 190420959000, 
190420991000, 190420999000  0% + 0 EUR/100 kg  0% + AC  4.7 + 54.15 
(EUR/100 
kg/net)  83 
190531990013  0% + 0 EUR/100 kg  0% + AC  9.0 167 
190531110000, 190531190000, 
190531300000, 190531910000, 
190531990019  0% + 0 EUR/100 kg  0% + AC  9 + T1 
(EUR/100 
kg/net)  167 
190532990011  0% + 0 EUR/100 kg  0% + AC  9.0 100 
190532050000, 190532110000, 
190532190000, 190532910000, 
190532990019  0% + 0 EUR/100 kg  0% + AC  9 + T1 
(EUR/100 
kg/net)  100 
190540100000, 190540900000  0% + 0 EUR/100 kg  0% + AC  9.7 + T1 
(EUR/100 
kg/net)  33 
190590700017, 190590800013  0% + 0 EUR/100 kg  0% + AC  9.0 250 
190590100000  0% + 0 EUR/100 kg  0% + AC  3.8 + 62.17 
(EUR/100 
kg/net)  250 WT/REG434 /1 
 
- 35 - 
 
  CN Code 12 Digits  Tariff Rate  Average 
MFN 
applied 
rate 2021 
(%) Tariff Quota 
(in metric 
tonnes net 
weight)  In-Quota  Out of -
Quota  
190590200011, 190590200012, 
190590200013, 190590200014, 
190590200019  0% + 0 EUR/100 kg  0% + AC  4.5 + 49.1 
(EUR/100 
kg/net)  250 
190590450000, 190590550000, 
190590700019, 190590800011, 
190590800019, 190590300000  0% + 0 EUR/100 kg  0% + AC  9.7 + T1 
(EUR/100 
kg/net)  250 
200190500000, 200190970011, 
200190970012, 200190970013, 
200190970018  50% reduction  MFN 39 54 
200290110000, 200290190000, 
200290310000, 200290390000, 
200290910000, 200290990000  0% MFN 135.9  250 
200310200000, 200310300000, 
200390100000, 200390900000  13% MFN 39 8 
200510000000, 200540001000, 
200540009000  5% MFN 39 50 
200710100000, 200710910000, 
200710990000  25% MFN 58.5 75 
200799970013  20% MFN 0 167 c 
200799100000, 200799330000, 
200799350000, 200799390011, 
200799390019, 200799500019, 
200799970016, 200799970017, 
200799970018  20% MFN 58.5 167c 
200911110000, 200911190000, 
200911910000, 200911990000, 
200912000000, 200919110000, 
200919190000, 200919910000, 
200919980000, 200961100000, 
200961900000, 200971200000, 
200971990000, 200979110000, 
200979190000, 200979300000, 
200979910000, 200979980000, 
200981590000, 200989960000, 
200989890000, 200990110000, 
200990190000, 200990210000, 
200990290000, 200990310000, 
200990390000  15% MFN 58.5 167 
210500991000, 2 10500999000  0% + 0 EUR/100 kg  0% + AC  7.9 + 57.13 
(EUR/100 
kg/net)  500d 
210500101000, 210500109000  0% + 0 EUR/100 kg  0% + AC  8.6 + 64.3 
(EUR/100 
kg/net)  500d 
210500911000, 210500919000  0% + 0 EUR/100 kg  0% + AC  8.6 + 90.46 
(EUR/100 
kg/net)  500d 
210610800011  0% + 0 EUR/100 kg  0% + AC  0 667 
210690980016  0% + 0 EUR/100 kg  0% + AC  9 667 
210610800019  0% + 0 EUR/100 kg  0% + AC  0% + T2 
(EUR/100 
kg/net)  667 
210690980012, 210690980013, 
210690980014, 210690980015, 
210690980019  0% + 0 EUR/100 kg  0% + AC 9% + T2 
(EUR/100 
kg/net)  667 
220410110000, 220410130000, 
220410150000, 220410910000, 
220410930000, 220410940000, 
220410960000, 220410980000  35% MFN 70.0 125 hl  
220900110000, 220900190000, 
220900910000, 220900990000  0% MFN 39 417 WT/REG434/1  
 
- 36 - 
 
  CN Code 12 Digits  Tariff Rate  Average 
MFN 
applied 
rate 2021 
(%) Tariff Quota 
(in metric 
tonnes net 
weight)  In-Quota  Out of -
Quota  
230910110000, 230910130000, 
230910150000, 230910190000, 
230910310000, 230910330000, 
230910390000, 230910510000, 
230910530000, 230910590000, 
230910700000, 230910900000  0% MFN 8.5 233 
230990969012, 230990969013  0% MFN 0 1,117  
230990961000  0% MFN 4 1,117  
230990100000, 230990200000, 
230990310000, 230990330000, 
230990350000, 230990390000, 
230990410000, 230990430000, 
230990490000, 230990510000, 
230990530000, 230990590000, 
230990700000, 230990910000, 
230990969011, 230990969019  0% MFN 7.8 1,117  
a: quota s for imports under the inward processing scheme.  
b:  seasonal quota.  
c:  TRQ quantity is 167 MT except for hazelnut puree.  
d:  Application delayed until the issue of  imports by EU of milk and milk products from Turkey are 
resolved.  
T1 agricultural component for non -EU countries.  
T2  agricultural component for the EU.  
Source:  Data provided by Turkey.  
__________