APPENDIX TABLES 
 Turkey WT/TPR/S/192/Rev.1 
 Page 117 
 
 
Table AI.1 
Structure of exports, 1995 and 2000-05 
(US$ million and per cent) 
 1995 2000 2001 2002 2003 2004 2005 
Total (US$ million) 21,598.6 27,485.4 31,333.9 35,762. 0 47,252.8 63, 120.9 73,476.4 
  (per cent)  
Total primary products 25.7  17.6  17.3  14.9  14.9  14.4  17.1  
   Agriculture 21.0  13.9  13.6  10.9  10.8  10.0  11.0  
      Food 19.6  12.8  12.8  10.1  10.0  9.3  10.5  
 0577 Edible nuts fresh, dried 2.8  1.4  1.7  1.2  1.0  1.2  1.7  
      Agricultural raw material 1.5  1.1  0.9  0.8  0.8  0.7  0.5  
   Mining 4.6  3.7  3.6  3.9  4.1  4.4  6.1  
      Ores and other minerals 2.0  1.2  1.0  1.0  1.0  1.1  1.2  
      Non-ferrous metals 1.3  1.4  1.2  1.0  1.0  1.1  1.2  
      Fuels 1.3  1.1  1.4  1.9  2.1  2.3  3.6  
Manufactures 74.3  81.2  81.6  83.7  83.4  84.3  81.3  
   Iron and steel 9.1  6.7  8.0  7.8  7.1  9.5  7.9  
 6794 Other tubes, pipes, and hollow  
          profiles, iron/steel 1.0  0.8  0.8  0.8  0.7  1.0  1.0  
   Chemicals 4.1  3.9  4.1  3.8  3.7  3.7  3.8  
   Other semi-manufactures 6.7  8.2  8.4  8.7  8.8  8.7  9.0  
 6613 Building stone, worked, and  
          articles 0.3  0.6  0.5  0.7  0.7  0.8  0.9  
   Machinery and transport equipment 11.1  20.6  22.8  24.0  26.2  29.0  29.3  
      Power generating machines 0.3  0.5  0.6  0.5  0.5  0.6  0.7  
      Other non-electrical machinery 1.9  3.0  3.1  3.1  3.4  3.5  3.8  
         Agricultural machinery and tractors 0.0  0.2  0.2  0.2  0.4  0.3  0.3  
    Office machines & telecommunication eq. 1.2  3.7  3.3  4.5  4.2  4.6  4.4  
 7611 Color television receivers 0.9  3.0  2.8  4.1  3.9  4.2  4.0  
      Other electrical machines 3.4  3.9  4.3  4.5  4.4  4.2  4.3  
 7752 Household fridges and freezers 0.6  0.6  0.6  0.9  1.0  0.9  1.0  
 7731 Insulated wire, cable etc.;  
          optical fibre cables 1.5  1.4  1.7  1.4  1.1  0.9  1.0  
      Automotive products 3.0  5.5  7.5  8.8  10.4  12.8  12.8  
 7812 Motor vehicles for the transport  
          of persons, n.e.s. 1.2  2.3  3.1  3.6  4.7  6.2  6.0  
 7821 Goods vehicles 0.2  0.3  1.2  2.0  2.4  3.5  3.3  
 7843 Other motor vehicle parts and  
          accessories of 722, 781 to 783 0.8  1.6  1.7  1.9  2.0  1.9  2.0  
 7831 Public-transport type passenger  
          motor vehicles 0.7  1.0  1.0  1.0  1.0  0.9  1.0  
      Other transport equipment 1.4  4.0  4.0  2.6  3.3  3.2  3.3  
 7932 Ships, boats, etc. 0.3  0.4  0.6  0.6  0.8  0.9  1.5  
 7139 Parts, n.e.s., for piston engines  
          of 713.2, 713.3,713.8 0.5  0.8  1.1  1.2  1.1  1.1  1.2  
   Textiles 11.7  13.4  12. 6  11.9  11.1  10.2  9.6  
 6584 Bed linen, table linen, toilet  
          linen, etc.  1.2  2.0  1.8  1.8  1.9  1.7  1.6  
   Clothing 28.3  23.8  21.3  22.5  21.1  17.7  16.1  
 8454 T-shirts, singlets and other  
          vests, knitted or crocheted 3.3  4.6  3.8  4.1  4.4  3.9  3.8  
 8426 Trousers, breeches, etc.,  
          women's/girls', not             knitted/crocheted 1.3  2.6  2.8  3.0  2.7  2.3  2.0  
Table AI.1 (cont'd) WT/TPR/S/192/Rev.1 Trade Policy Review 
Page 118 
 
 
 1995 2000 2001 2002 2003 2004 2005 
 8453 Jerseys, pullovers, cardigans,  
          etc., knitted/crocheted 4.0  3.2  3.0  3.0  2.7  1.9  1.7  
 8414 Trousers, bib and brace  
          overalls, breeches and shorts 1.2  1.9  1.6  1.7  1.6  1.5  1.4  
 8462 Panty hose, tights, stockings,  
          socks, etc.  0.9  1.0  1.0  1.1  1.1  1.0  1.0  
   Other consumer goods 3.2  4.6  4.5  5.0  5.5  5.5  5.6  
 8973 Jewellery of gold, silver or  
          platinum metals (except watches) 0.3  1.4  1.4  1.6  1.5  1.5  1.6  
Other 0.1  1.2  1.2  1.4  1.7  1.3  1.6  
 9310 Special transactions and  
          commodities not classified by            type 0.0  1.2  1.0  1.2  1.3  1.0  1.3  
   Gold 0.0  0.0  0.1  0.1  0.2  0.1  0.2  
Source: WTO Secretariat estimate, based on UNSD, Comtrade database SITC Rev.3 data. Turkey WT/TPR/S/192/Rev.1 
 Page 119 
 
 
Table AI.2 
Destination of exports, 1995 and 2000-05  
(US$ million and per cent) 
 1995 2000 2001 2002 2003 2004 2005 
Total (US$ million) 21,598.6 27,485.4 31,333.9 35,762. 0 47,252.8 63, 120.9 73,476.4 
 (per cent) 
  America 8.1  12.9  11.8  10.9  9.0  9.1  8.1  
    United States 7.0  11.2  10.0  9.3  7.9  7.7  6.7  
    Other America 1.1  1.7  1.8  1.5  1.1  1.4  1.4  
  Europe 59.6  59.9  58.7  59.6  61.1  61.1  59.7  
    EC(25) 55.2  55.5  54.4  54.6  55.5  55.3  53.3  
      Germany 23.3  18.8  17.1  16.3  15.8  13.9  12.9  
      United Kingdom 5.3  7.4  6.9  8.4  7.8  8.8  8.1  
      Italy 6.7  6.4  7.5  6.6  6.8  7.4  7.6  
      France 4.8  6.0  6.0  5.9  6.0  5.8  5.2  
      Spain 1.7  2.6  3.0  3.1  3.8  4.1  4.1  
      The Netherlands 3.4  3.2  2.8  2.9  3.2  3.4  3.4  
      Belgium 0.0  2.3  2.2  1.9  1.9  1.9  1.8  
      Greece 1.0  1.6  1. 5  1.6  1.9  1.9  1.5  
      Poland 1.3  0.6  0.8  1.0  1.0  1.1  1.1  
    EFTA 1.4  1.2  1.0  1.1  1.1  1.0  1.1  
    Other Europe 3.0  3.3  3.2  3.8  4.5  4.7  5.3  
      Romania 1.4  1.2  1.3  1.6  1.8  2.0  2.4  
      Bulgaria 0.8  0.9  1.0  1.1  1.3  1.4  1.6  
  Commonwealth of Independent States  9.5  6.0  6.3  6.4  6.3  6.3  6.9  
      Russian Federation 5.7  2.3  2.9  3.3  2.9  2.9  3.2  
      Ukraine 0.9  0.9  0.9  0.9  0.9  0.9  1.1  
  Africa 4.9  4.9  4.9  4.7  4.5  4.7  4.9  
      Algeria 1.2  1.4  1.3  1.4  1.2  1.3  1.1  
  Middle East 9.8  7.8  9.2  8.5  10.6  11.6  12.8  
      Iraq 0.6  0.0  0.0  0.0  1.8  2.9  3.7  
      United Arab Emirates 0.9  1.1  1.2  1.3  1.5  1.8  2.3  
      Israel 1.1  2.3  2.6  2.4  2.3  2.1  2.0  
      Saudi Arabia 2.2  1.4  1.6  1.5  1.6  1.2  1.3  
      Iran Islamic Rep. 1.2  0.9  1.2  0.9  1.1  1.3  1.2  
  Asia 6.0  3.9  3.5  4.2  4.0  3.2  3.4  
    China 0.3  0.3  0.6  0.7  1.1  0.6  0.7  
    Japan 0.8  0.5  0.4  0.4  0.3  0.3  0.3  
    Six East Asian traders 3.5  1.8  1.4  2.0  1.5  1.0  0.7  
    Other Asia 1.4  1.2  1.0  1.1  1.1  1.3  1.7  
  Other 2.0  4.6  5.7  5.7  4.5  4.1   4.2  
      Free Zones 0.0  4.6  5.7  5.7  4.5  4.1  4.2  
Source: WTO Secretariat estimate, based on UNSD, Comtrade database SITC Rev.3 data. WT/TPR/S/192/Rev.1 Trade Policy Review 
Page 120 
 
 
Table AI.3 
Structure of imports, 1995 and 2000-05  
(US$ million and per cent) 
 1995 2000 2001 2002 2003 2004 2005 
Total (US$ million) 35,707.4 54,149.8 41,399.1 51,270.2 69,339.7 97,539. 8 116,774.2 
  (per cent) 
Total primary products        31.4         25.5         25.9         26.5         25.3         23.5         24.9  
   Agriculture        12.6           7.6           7.4           7.8           7.6           6.2           5.5  
      Food          7.0           3.9           3.6           3.7           4.0           3.2           2.8  
      Agricultural raw material          5.6           3.7           3.8           4.1           3.6           3.0           2. 7  
 2631   Cotton (other than 
  linters), not carded 
  or combed          1.1           1.2           1.2           1.0           1.0           0.9           0.8  
   Mining        18.8         17.8         18.5         18.8         17.7         17.3         19.4  
      Ores and other minerals          3.7           1.9           1.7           2.7           3.3           3.6           3.3  
 2823   Other ferrous 
  waste           3.0           1.3           1.1           2.0           2.7           3.1           2.7  
      Non-ferrous metals          2.1           2.0           2.0           2.1           2.0           2.3           2.6  
 6821   Copper anodes; 
  alloys; unwrought          0.5           0.7           0.6           0.7           0.6           0.8           0.9  
 6841   Aluminium and 
  aluminium alloys, 
  unwrought          0.6           0.5           0.5           0.6           0.6           0.6           0.7  
      Fuels        12.9         13.9         14.8         14.0         12.4         11.4         13.5  
 3330   Crude oils of 
  petroleum and 
  bituminous minerals          8.2           7.8           9.4           8.0           6.9           6.2           7.4  
 3442   Gaseous  
  hydrocarbons, 
  liquefied,  n.e.s.          1.0           1.9           2.2           1.4           1.3           1.1           1.3  
 3212   Other coal, 
  whether  
  or pulverized, not   agglomerated          0.7           1.1           0.7           1.3           1.3           1.2           1.3  
Manufactures        68.4         70.5         65.2         66.0         65.9         69.0         66.4  
   Iron and steel          5.9           4.4           4.4           4.2           4.7           5.5           5.8  
   Chemicals        15.0         13.6         14.9         15.2         14.8         14.4         13.8  
 5429   Medicaments, 
  n.e.s.          0.4           1.0           1.5           1.7           1.8           1.7           1.5  
 5751 Propylene  polymers           0.7           0.7           0.7           0.8           0.9           1.0           1.0  
 5711 Polyethylene          0.3           0.5           0.4           0.5           0.5           0.6           0.7  
   Other semi-manufactures          5.6           5.1           5.1           5.2           5.0           4.9           5.0  
   Machinery and transport eq.        32.2         37.6         30.5         30.4         31.0         34.6         32.4  
      Power generating machines          0.6           1.2           3.4           2.5           1.1           0.9           0. 9  
      Other non-electrical 
  machinery        12.8           9.0           9.1         10.7         10.5           9.5           9.3  
 7284   Machinery and 
  appliances for 
  particular  
  industries, n.e.s.          1.2           0.8           1.0           1.0           0.9           0.9           0.9  
         Agricultural machinery 
and tractors          0.1           0.1           0.1           0.1           0.1           0.2           0.3  
      Office machines & 
telecommunication equipment          4.7         10.2           6.7           6.3           6.0           6.4           6.0  
 7643 Radio or television 
                 transmission 
                 apparatus          0.7           2.9           1.2           1.0           0.9           1.1           1.1  
Table AI.3 (cont'd) Turkey WT/TPR/S/192/Rev.1 
 Page 121 
 
 
 1995 2000 2001 2002 2003 2004 2005 
      Other electrical machines          2.9           3.4           3.1           3.1           3.0           3.3           3. 7  
 7788 Electrical  
                 machinery and                  equipment, n.e.s.          0.4           0.2           0.3           0.3           0.3           0.7           1.1  
      Automotive products          4.8         10.8           5.1           5.4           9.0         11.8         10.3  
 7812 Motor vehicles for  
                 the transport of 
                 persons, n.e.s.          0.9           4.8           1.4           1.6           3.2           4.3           3.7  
 7843 Other motor  
                 vehicle parts and  
                 accessories of 722, 
                 781 to 783          2.1           2.8           2.0           2.0           2.5           3.2           2.9  
 7132 Internal  
                 combustion engines 
                 for vehicles of 78;                  744.14, 744.15, 
                 891.11          0.5           0.7           0.7           0.9           1.2           1.5           1.5  
 7821 Goods vehicles          0.4           1.5           0.5           0.5           1.2           1.9           1.4  
      Other transport equipment          6.3           3.1           3.1           2.3           1.5           2.7           2. 2  
 7932 Ships, boats, etc.          1.4           0.1           1.2           0.8           0.2           0.3           0.8  
   Textiles          5.1           3.9           4.6           5.5           5.0           4.3           3.8  
   Clothing          0.1           0.5           0.6           0.6           0.6           0.7           0.7  
   Other consumer goods          4.5           5.4           5.2           4.9           4.7           4.7           5.0  
Other          0.3           4.1           8.8           7.5           8.8           7.5           8.7  
 9310 Special transactions  
             and commodities not  
             classified          0.0           3.8           6.1           4.3           4.9           3.8           5.3  
   Gold          0.0           0.0           2.4           2.7           3.7           3.6           3.3  
Source: WTO Secretariat estimate, based on UNSD, Comtrade database SITC Rev.3 data. WT/TPR/S/192/Rev.1 Trade Policy Review 
Page 122 
 
 
Table AI.4 
Origin of imports, 1995 and 2000-05  
(US$ million and per cent) 
 1995 2000 2001 2002 2003 2004 2005 
Total (US$ million) 35,707.4 54,149.8 41,399.1 51,270.2 69,339.7 97,539. 8 116,774.2 
  (per cent)  
  America 13.2  8.8  9.3  7.9  7.1  6.8  6.7  
    United States 10.4  7.2  7.9  6.0  5.0  4.9  4.6  
    Other America 2.8  1.6  1.4  1.9  2.1  1.9  2.1  
  Europe 53.2  54.7  51.6  55.0  55.8  53.6  49.2  
    EC(25) 48.4  50.3  45.8  47.8  48.4  46.6  42.2  
      Germany 15.5  13.2  12.9  13.7  13.6  12.8  11.7  
      Italy 8.9  8.0  8.4  8.1  7.9  7.0  6.5  
      France 5.6  6.5  5.5  5.9  6.0  6.4  5.0  
      United Kingdom 5.1  5.0  4.6  4.7  5.0  4.4  4.0  
      Spain 1.7  3.1  2.6  2.7  2.9  3.3  3.0  
      Belgium 0.0  3.0  2.4  2.2  2.2  2.0  1.9  
      The Netherlands 3.0  2.9  2.5  2.6  2.4  2.0  1.8  
      Sweden 1.5  2.7  1.3  1.0  1.2  1.1  1.2  
    EFTA 2.5  2.1  3.6  4.8  4.9  4.0  3.8  
      Switzerland 2.3  1.6  3.0  4.2  4.3  3.5  3.5  
    Other Europe 2.3  2.3  2.2  2.4  2.5  2.9  3.2  
      Romania 1.0  1.2  1.2  1.3  1.4  1.7  2.0  
   Commonwealth of Independent 
   States 9.3  10.5  11.2  10.7  11.2  13.3  14.8  
      Russian Federation 5.8  7.2  8.3  7.5  7.9  9.3  11.1  
      Ukraine 2.4  1.8  1.8  1.9  1.9  2.6  2.3  
  Africa 3.9  5.0  6.8  5.2  4.8  4.9  5.2  
      Libyan Arab Jamahiriya 1.1  1.5  2.0  1.5  1.5  1.6  1.7  
      Algeria 1.3  2.2  2.6  2.1  1.6  1.3  1.5  
      South Africa 0.0  0.3  0.8  0.4  0.5  1.0  1.1  
  Middle East 7.5  5.7  6.8  5.8  5.9  5.3  6.3  
      Iran Islamic Rep. 1.9  1.5  2.0  1.8  2.7  2.0  3.0  
      Saudi Arabia 3.9  1.8  1.8  1.5  1.4  1.3  1.6  
  Asia 12.0  12.1  11.8  12.5  13.5  15.3  17.0  
    China 1.5  2.4  2.2  2.7  3.8  4.6  5.9  
    Japan 3.9  2.9  3.2  2.9  2.8  2.8  2.7  
    Six East Asian traders 4.1  4.7  4.1  4.1  4.3  5.4  5.8  
      Korea, Rep. of 1.6  2.2  1.8  1.8  1.9  2.6  3.0  
      Chinese Taipei 1.0  1.0  0.8  1.0  1.1  1.2  1.3  
    Other Asia 2.5  2.1  2.4  2.8  2.6  2.6  2.6  
      India 0.6  0.8  0.9  1.1  1.0  1.1  1.1  
  Other 0.9  3.1  2.5  3.0  1.8  0.9  0.8  
Source: WTO Secretariat estimate, based on UNSD, Comtrade database SITC Rev.3 data. Turkey WT/TPR/S/192/Rev.1 
 Page 123 
 
 
Table AII.1 
Trade-related legislation, 2007 
Area Legislation Entry into 
force 
Foreign trade;  including export promotion, and "additional financial obligations" on 
foreign trade transactions Foreign Trade Regulations Law (No. 2976 of 1984) 1984 
Customs Customs Law (No. 4458 of 2000) 2000 
Import regulations Import Regime Decree (No. 7606 of 1995) 
Quota and Tariff Quota Administra tion Decree (No. 6814 of 1995) 1995 
1995 
Export regulations 
 Law on Measures to be taken by the Government Relating to Taxes 
for the Purpose of Promoting Exports (No. 261 of 1963) 
Export Regime Decree (No. 7623 of 1995) Export Regulation ( Official Gazette No. 26190 of 2006) 
Inward Processing Regime Decree (No. 8391 of 2005) 
Outward Processing Regime Decree (No. 11864 of 2007) 1963 
 
1996 2006 
2005 
2007 
Government procurement Public Pr ocurement Law (No. 4734 of 2002) 
Public Procurement Contracts Law (No. 4735 of 2002) 
Law (No. 4964 of 2002) amending Laws Nos. 4734 and 4735 2002 
2002 
2002 
State aid State Aid for Investments Decree  (No. 4367 of 2002) 
Communiqué regarding the implementation of the Decree 
concerning Government Subsidies fo r Investments (No. 1 of 2002) 
(currently not in force) State Encouragements to Investments Decree (No. 10921of 2006) 
and its amendment (Decree No. 12142/2007) 
State Aid on Exports Decree (No. 6401 of 1994)  Procedures for Collection of Public Claims Law (No. 6183 of 1953) 2002 
2002 
 
2006 
 
1994 
1953 
Fiscal Personal Taxes Law (No. 5479 of 2006) 
Corporate Tax Law (No. 5520 of 2006, amending Law No. 5422)  Income Tax Law (No. 5479 of 2006) 
Law No. 4842 of 2003, amending Law No. 4369 of 1998, 
Special Consumption Tax (SCT) Law (No. 4760 of 2002) 2006 
2006 2006 
2003 
2002 
Privatization Privatization Law No. 4046 of 1994, amended by Law No. 4971 of 
2003 
Law No. 4446 of 1999 (amendment of Articles 47 and 155 of the Constitution) 2003 
 
1999 
Land ownership Law on Regulation Purchase  of Real Property by Foreigners 
(No. 5444 of 2005), amending Ar ticle 35 of Land Registry Law 
No. 2644 
Law on Soil Conservation and Land Use (No. 5403) 2005 
 
Employment Labour Law (No. 4857 of 2003) 
Employment of Foreign Personnel Law (No. 4817 of 2003) 
Maritime Labour Law (No. 854) 
Press Labour Law (No. 5953)                                                        Draft amendments to legislation on the employment of foreigners, 
presented to the Parliament in May 2006 
Turkish Employment Agency Law (No. 4904) 2003 
2003 
 
Regional investment incentives  Organized  Industrial Zones Law (No. 4562 of 2000) 
Industrial Zones Law (No. 4737 of 2002)  
Law on the Encouragement of Investment and Employment and Amendment of Certain Laws (No. 5084 of 2004) Law (No. 5350 of 2005), and Law (No. 5615 of 2007) amending 
Law No. 5084 
Communiqué No. 2007/1 regarding the implementation of Energy Support Measures ( Official Gazette  No. 26572 of 2007) 2000 
2002 
2004 
 
2005, 2007 
2007 
Subsidies Adopting the Agreement on Interpretation and Application of 
Articles IV, XVI, and XXIII of the GATT (subsidies code) Decree (No. 9155 of 1985) 1985 
Free zones Free Zones Law (No. 3218 of 1985)  
Law on the Encouragement of Investment and Employment and Amendment of Certain Laws (No. 5084 of 2004) 1985 
2004 
Technical regulations and standards  Technical Regulations and Standa rdization for Foreign Trade Decree 
(No. 7794 of 1996) Directive on Packaging and Packaging Waste ( Official Gazette  
No. 25538 of 30 July 2004) 1996 
 
2004 
 Table AII.1 (cont'd) 
 
 
  WT/TPR/S/192/Rev.1 Trade Policy Review 
Page 124 
 
 
Area Legislation Entry into 
force 
Sanitary and phytosanitary measures Sanitary Law (No. 1593 of 1930) 
Agricultural Quarantine Law (No. 6968 of 1957) 
Production, Consumption and Control of Foods Decree (No. 560 of 1995) 
Turkish Foods Codex Regulation ( Official Gazette No. 23172 (bis) 
of 1997) 1930 
1957 
1995 
 
1997 
 
 The Law on Animal Health and Officers (No. 3285 of 1986) 
Fisheries Law (No. 1380 of 1971); amended by Law No. 3288/1986 Fisheries Regulation (No. 22223 of 1995) 1986 
1986 1995 
Anti-dumping and countervailing measur es Law on the Prevention of Unfair Competition on Imports (No. 4412 
of 1999) 1999 
 
 Decree on the Prevention of Unfair Competition on Imports 
(No. 23861 of 1999) 
Regulation on the Prevention of Unfair Competition on Imports 
(No. 23861 of 1999 and Addendum No. 24743 of 2002)  
1999 
 
1999 
Safeguard measures Decree No. 735 ( Official Gazette No. 25476 of 29 May 2004) 
Regulation on Safeguard Measures for Imports ( Official Gazette 
No. 25486 of 8 June 2004) 2004 
2004 
Competition The Act on the Protection of Competition (No. 4054 of 1994)  
Communiqué 1997/1 on Mergers and Acquisitions of 1997 Communiqué No. 1997/5 on the conclusion of the organization of the competition 
Communiqué 1998/4 on Methods and Principles to be pursued 
during the course of Pre-Notifi cations and Applications for 
Authorization Made on the Comp etition Authority in order to 
Acquisitions via Privatization to judicially be valid 
Block Exemption Communiqué No . 2002/2 regarding Vertical 
Agreements  
Block Exemption Communiqué No. 2003/2 on Research and 
Development Agreements Block Exemption Communiqué No. 2005/4 on Vertical Agreements 
and Concerted Practices in the Motor Vehicle Sector 
Communiqué No. 2006/2 on an amendment to the Communiqué No. 1997/1 on mergers and acquisitions ca lling for the authorization of 
the Competition Board, and on the abolition of Communiqués No. 
1997/2 and 1997/6 Communiqué No. 2007/1 on the announcement of an increase in 
administrative fines, valid until 31 December 2007  
Guidelines on the explanation of  block exemption Communiqué No. 
2002/2 regarding vertical agreements Guidelines in respect of the voluntary notification of agreement, 
concerted practices and decisions of  associations of undertakings 
Guidelines on the explanation of  the block exemption Communiqué 
N°. 2005/4 on vertical agreements and concerted practices in the 
motor vehicle sector 1994 
1997 1997 
 
1998 
  
 
2002 
 
2003 
 
2006 
 
2006 
 
 
 
2007 
 
2003 
 
2006 
 
2006 
 
Intellectual property rights Law No. 5000 relating to  the establishment and the functions of the 
Turkish Patent Institute 
Protection of Patent Rights Decree  (No. 551 of 1995), as amended 
Protection of Trade Mark Rights Decree (No. 556 of 1995), amended 
by the Directive on Trade and Services Marks ( Official Gazette  
No. 24) 
Protection of Industrial Designs Decree (No. 554 of 1995) Protection of Geographical Indica tions Decree (No. 555 of 1995) 
Intellectual and Artistic Works La w  (No. 5846 of 1951; amended by 
Law No. 4110 of 1995, Law No. 4630 of 2001 and Law No. 5101 of 2004) 
Additional Penalty Provisions to the Decrees No. 551, 554, 555, and 
556 (Law No. 4128 of 1995) Amendment of the Transition Period of Patent Protection of 
Pharmaceutical and Veterinary Products and Processes Decree 
(No. 566 of 1995)  Law on the Amendment of Various IPRs Laws (No. 5101of 2004) 
Law on the Protection of Integrated Circuit Topographies (No. 5147 
of 2004)  Law No. 5194 amending Decree Laws No. 551; 554 of 1995, and on Trademarks 2003 
 
1995 
1995 
 
 
1995 1995 
1951 
  
1995 
 
1995 
 
 
2004 
2004 
 
2004 
 Table AII.1 (cont'd) 
 Turkey WT/TPR/S/192/Rev.1 
 Page 125 
 
 
Area Legislation Entry into 
force 
 Law No. 5571 on granting premium to the head and members of 
inspection comities, related with the amount of captured pirated 
material Law on ratification of participati on in WIPO Copyright Treaty, and 
Performances and Phonogram Treaty,  
Law No. 5042 on protection of breeders' rights on new plant varieties 2006 
 
 
2007 
 
2004 
Consumer protection Law on the Protection of Consumers (No. 4077 of 1995) 
Law (No. 4822 of 2003, amending Law No. 4077) 1995 
2003 
Foreign investment Foreign Direct Inve stment (FDI) Law (No. 4875 of 2003)  
Directive for the Implementation of the FDI Law ( Official Gazette  
No. 25205 of 20 August 2003 2003 
  
Company establishment Law amending the Turk ish Commercial Law, Tax Procedure Code, 
Stamp Tax Code, Business Law and Insurance Law (No. 4884 of 2003) 2003 
Agriculture Agriculture Law (No. 5488 of 2006)  
Seed Law (No. 5553 of 2006) 2006   
2006 
 Decree on Seed Imports (No. 8231 of 1984) 
Decree on Customs Tax Exemption On Seed Imports (No. 4190 of 
1993) Regulation on Chemical Fertilizers Used in Agriculture  (No. 25406 
of 2004), amended by Oficial  Gazette   No. 26243 of 2006 
Regulation on Production, Import, E xport, Marketing, and Control of 
Organic, Orgonomineral and Mi crobial Fertilizers and Soil 
Regulators Used in Agriculture (No. 25452 of 2004), amended by 
Nos. 26048 and 26290 of 2006, and No. 26449 of 2007 
Regulation No. 25841 of 2005 on Prin ciples and Applications of 
Organic Farming, amended by No. 26322 of 2006 
Regulation No. 25577 of 2004 on Good Agricultural Practices, 
amended by No. 25806 of 2005 and No. 26169 of 2006 Agricultural Insurance Law (No. 5363 of 2005) 
Organic Farming Law (No. 5262 of 2004) 
Law on Agricultural Producer Unions (No. 5200 of 2004)  Regulation on aquaculture ( Official  Gazette  No.25507 of 2004), 
amended by Official  Gazette  Nos.25901 and 25967 of 2005, and 
No. 26556 of 2007 Agriculture Strategy Paper 2006-10 (No. 2004/92 of 2004) 1984 
1993 
 
2004 
 
2004 
  
2005 
2005 
 
2004 
 
2005 
2004 
2004 2004 
 
 
2004 
Mining and energy Mining Law (No. 3213 of 1985) 
Mining Law (No. 5177 of 2004) Electricity Market Law (No. 4628 of 2001) 
Oil Market Law (No. 5015) 
Natural Gas Market Law (No. 4646 of 2001) Law on the Use of Renewable Energy Resources for Electricity 
Production Purposes (No. 5346) 
Petroleum Law (No. 6326) 1985 
2004 2001 
 
2001 
 
 
 
Telecommunications Telegraph and Telephone Law (No. 406  of 1924) 
Law Amending Telegraph and Te lephone Law (No. 4000 of 1994) 
Law Amending Telegraph and Te lephone Law (No. 4107 of 1995) 
Law Amending Telegraph and Te lephone Law (No. 4161 of 1996) 
Telecommunications Law Amending Telegraph and Telephone Law  
(No. 4502 of 2000) 
Law Amending Telegraph and Te lephone Law (No. 4673 of 2001) 1924 
1994 
1995 
1996 2000 
 
2001 
 Communiqué on Principles and Procedures Regarding the Granting 
of 2nd Type Telecommunications Lice nce and General Authorization 
Law Amending Establishment and Broadcast of Radio TVs Law (No. 4756 of 2002) 
Television and Radio Law (No. 3984 of 1994) 
Law (No. 4756 of 2002), amending Laws Nos. 3984 and 5680 2002 
 
  
1994 
2002 
Financial services Banking Law (No. 5411 of 2005) 
Capital Market Law (No. 2499 of 1981), amended in 1992 by Law 
No. 3794, and in 1999 by Law No. 4487 Insurance Supervision Law (No. 5684 of 2007) 
Public Financial Management and Control Law (No. 5018) 
Bank Cards and Credit Cards Law (No. 5464 of 2006) Law on Financial Reestructuring of SMEs' Debts to the Financial 
Sector (No. 5569 of 2006) 
Financial Leasing Law (No. 3226 of 1985) 2005 
1999 
 
2007 
2003 
2006 2006 
 
1985 
 Table AII.1 (cont'd) WT/TPR/S/192/Rev.1 Trade Policy Review 
Page 126 
 
 
Area Legislation Entry into 
force 
Transport Turkish Commercial Law (No. 6762 of 1956) 
Cabotage Law (No. 815 of 1926) 
Public Law on Turkish Civil Aviation (No. 2920 of  1983; Article 25 was changed on 19.04.2001 by Law No. 4647) 
Ports Law (No. 168 of 1925) 
Turkish International Ship Register (No. 4490 of 1999) Regulation on Commercial Air Trans port Operations (No. SHY-6A 
of 1984), amended by Regulation No. 24362 of 03.04.2001) 1956 
1926 
1983 
 
1925 
1999 2001 
 
 Regulation on Airport Constructi on, Operation and Certification 
(SHY-14 A), issued by Regulation No. 24755 of 14.05.2002  
Regulation on Airport Ground-handling (SHY-22), issued by Regulation No. 22741 of 28.08.1 996 was amended on 19.09.1999  
Law No. 4925 on Road Transport  
Law on training for professional competence in road transport operations ( Official  Gazette No.25572 of 2004)     
Law on Road Traffic ( Official  Gazette No.2918 of 1983), amended 
by (Official  Gazette No.54952 of 2006) 
General Directorate of Civil Aviation Law (No. 5431 of 2005) 2002 
 
1999 
 
2003 
 
2004 
2006 
 
2005 
Tourism Tourism Encouragement Law (No. 2634 of 1982) 
Law on Travel Agencies and Association of Travel Agencies (No. 1618 of 1972) 1982 
1972 
Source:  Information provided by the Turkish authorities. Turkey WT/TPR/S/192/Rev.1 
 Page 127 
 
 
Table AIII.1 
Applied MFN tariff averages by HS2, 2007 
Code Description No. of 
lines No. of lines 
used Average 
tariff  
(%) Range  
(%) Std-dev 
(%) Imports 
2005 
(US$ 
million) 
 Total 18,253 18,235 11.6 0-225 26.4 116,774.2a 
01 Live animals 87 87 45.5 0-135 52.0 14.1 
02 Meat and edible meat offal 239 239 137.9 23.4-225 74.5 0.3 
03 Fish and crustaceans, molluscs and 
other aquatic invertebrates 336 336 28.4 0-37.5 11.0 68.6 
04 Dairy produce;  birds' eggs;  natural 
honey;  edible products of animal 
origin, not elsewhere specified or 
included 209 209 98.1 0-170 58.8 75.8 
05 Products of animal origin, not 
elsewhere specified or included 45 45 3.3 0-20 5.5 31.3 
06 Live trees and other plants;  bulbs, 
roots and the like;  cut flowers and 
ornamental foliage 54 54 17.1 3.9-46.8 18.8 33.8 
07 Edible vegetables and certain roots 
and tubers 167 167 20.6 0-49.5 10.1 78.8 
08 Edible fruit and nuts;  peel of citrus 
fruit or melons 196 196 44.8 15.4-
145.8 20.7 154.3 
09 Coffee, tea, maté and spices 57 57 38.4 0-145 32.8 40.0 
10 Cereals 65 65 48.3 0-130 40.7 189.6 
11 Products of the milling industry;  
malt;  starches;  insulin;  wheat gluten 117 117 39.6 4-82 14.4 15.0 
12 Oil seeds and oleaginous fruits;  
misc grains, seeds and fruit;  industrial or medicinal plants;  straw 
and fodder 123 123 17.3 0-35 10.0 697.7 
13 Lac;  gums, resins and other 
vegetable saps and extracts 35 35 4.3 0-25 8.4 38.6 
14 Vegetable plaiting materials;  
vegetable products not elsewhere specified or included 21 21 0.0 0-0 0.0 2.7 
15 Animal or vegetable fats and oils 
and their cleavage products;  prepared edible fats;  animal or 
vegetable waxes 201 201 21.8 0-50 12.2 723.9 
16 Preparations of meat, of fish or of 
crustaceans, molluscs or other 
aquatic invertebrates 146 146 101.1 54-121.5 24.2 1.1 
17 Sugars and sugar confectionery 66 66 71.0 0-135 62.8 44.7 
18 Cocoa and cocoa preparations 29 29 8.4 0-20 3.4 183.2 
19 Preparations of cereals, flour, starch 
or milk;  pastry cooks' products 88 88 8.5 3.8-37 5.7 76.0 
20 Preparations of vegetables, fruit, 
nuts or other parts of plants 392 392 53.8 0-135.9 17.1 46.9 
21 Miscellaneous edible preparations 70 70 11.6 0-58.5 12.2 278.2 
22 Beverages, spirits and vinegar 201 183 40.2 0-70 33.5 52.1 
23 Residues and waste from the food 
industries;  prepared animal fodder 85 85 9.1 0-13.5 4.1 341.4 
24 Tobacco and manufactured tobacco 
substitutes 36 36 35.6 10-74.9 20.5 275.5 
25 Salt;  sulphur;  earths and stone;  
plastering materials, lime and cement 183 183 0.4 0-20 2.0 265.6 
     Table AIII.1 (cont'd) WT/TPR/S/192/Rev.1 Trade Policy Review 
Page 128 
 
 
Code Description No. of 
lines No. of lines 
used Average 
tariff  
(%) Range  
(%) Std-dev 
(%) Imports 
2005 
(US$ 
million) 
26 Ores, slag and ash 90 90 0.2 0-12.5 1.4 395.2 
27 Mineral fuels, mineral oils and 
products of their distillation;  bituminous substances;  mineral 
waxes 192 192 1.9 0-8 1.9 15,765.0 
28 Inorganic chemicals;  organic or 
inorganic compounds of precious 
metals, of rare-earth metals, of 
radioactive elements or of isotopes 565 565 4.6 0-5.5 1.7 779.9 
29 Organic chemicals 1,692 1,692 4.6 0-9.6 2.6 3,259.3 
30 Pharmaceutical products 245 245 0.1 0-6.5 0.9 2,849.3 
31 Fertilizers 58 58 4.5 0-6.5 2.7 755.4 
32 Tanning or dyeing extracts;  tannins 
and their derivatives;  dyes, 
pigments and other colouring matter;  paints and varnishes;  putty 
and other mastics;  inks 107 107 5.7 0-6.5 1.8 1,124.6 
33 Essential oils and resinoids;  
perfumery, cosmetic or toilet preparations soap, organic surface-
active agents, washing preparations, 
lubricating preparations, artificial waxes, prepared waxes, polishing or 
scouring preparations, candles and 
similar article 73 73 2.7 0-17.3 3.5 530.7 
34 Soap, organic surf ace-active agents, 
washing preparations, lubricating 
preparations, artificial waxes, prepared waxes, polishing or 
scouring preparations, candles and 
similar articles, modelling pastes, dental waxes and dental 
preparations with a basis 65 65 2.0 0-6.5 2.2 342.4 
35 Albuminoidal substances;  modified 
starches;  glues;  enzymes 53 53 8.3 0-15.6 4.1 236.8 
36 Explosives;  pyrotechnic products;  
matches;  pyrophoric alloys;  certain combustible preparations 25 25 6.3 5.7-6.5 0.3 20.4 
37 Photographic or cinematographic 
goods 89 89 5.1 0-6.5 2.4 214.0 
38 Miscellaneous chemical products 241 241 5.5 0-9 1.8 1,131.5 
39 Plastics and articles thereof 351 351 5.8 0-6.5 2.0 5,795.6 
40 Rubber and articles thereof 219 219 2.1 0-6.5 1.9 1,205.1 
41 Raw hides and skins (other than 
furskins) and leather 99 99 2.4 0-6.5 2.7 473.4 
42 Articles of animal gut (other than 
silk-worm gut) 79 79 4.4 1.7-9.7 2.1 276.7 
43 Furskins and artificial fur;  
manufactures thereof 47 47 1.8 0-3.7 1.3 83.6 
44 Wood and articles of wood;  wood 
charcoal 304 304 1.5 0-10 2.5 795.4 
45 Cork and articles of cork 15 15 3.6 0-4.7 1.8 5.7 
46 Manufactures of straw, of esparto or 
of other plaiting materials;  
basketware and wickerwork 30 30 3.0 0-4.7 1.3 10.4 
     Table AIII.1 (cont'd) 
 
 
 Turkey WT/TPR/S/192/Rev.1 
 Page 129 
 
 
Code Description No. of 
lines No. of lines 
used Average 
tariff  
(%) Range  
(%) Std-dev 
(%) Imports 
2005 
(US$ 
million) 
47 Pulp of wood or of other fibrous 
cellulosic material;  recovered 
(waste and scrap) paper and 
paperboard 40 40 0.0 0-0 0.0 278.1 
48 Paper and paperboard;  articles of 
paper pulp, of paper or of paperboard 357 357 0.0 0-0 0.0 1,766.5 
49 Printed books, newspapers, pictures 
and other products of the printing industry;  manuscripts, typescripts 
and plans 79 79 0.0 0-0 0.0 138.0 
50 Silk 56 56 4.7 0-7.5 2.8 29.2 
51 Wool, fine or coarse animal hair;  
horsehair yarn and woven fabric 144 144 3.7 0-8 3.2 410.4 
52 Cotton 751 751 7.0 0-8 1.9 2,079.3 
53 Other vegetable textile fibres;  paper 
yarn and woven fabrics of paper 
yarn 80 80 3.8 0-8 3.3 181.0 
54 Man-made filaments 332 332 6.2 3.8-8 2.0 1,119.6 
55 Man-made staple fibres 247 247 6.9 4-8 1.8 1,137.7 
56 Wadding, felt and nonwovens;  
special yarns;  twine, cordage, ropes and cables and articles thereof 119 119 6.2 3.2-12 2.3 264.4 
57 Carpets and other textile floor 
coverings 80 80 7.1 2.2-8 1.8 144.7 
58 Special woven fabrics;  tufted 
textile fabrics;  lace;  tapestries;  
trimmings;  embroidery 132 132 7.5 5-8 0.9 235.6 
59 Impregnated, coated, covered or 
laminated textile fabrics;  textile 
articles of a kind suitable for industrial use 88 88 6.4 4-8 1.2 205.8 
60 Knitted or crocheted fabrics 68 68 8.0 6.5-8 0.3 170.6 
61 Articles of apparel and clothing 
accessories, knitted or crocheted 292 292 11.7 8-12 1.0 252.7 
62 Articles of apparel and clothing 
accessories, not knitted or crocheted 468 468 11.5 6.3-12 1.4 433.4 
63 Other made up textile articles;  sets;  
worn clothing and worn textile 
articles;  rags 166 166 9.8 0-12 3.3 65.0 
64 Footwear, gaiters and the like;  parts 
of such articles 155 155 9.0 3-17 5.4 412.8 
65 Headgear and parts thereof 23 23 2.6 0-5.7 1.3 18.6 
66 Umbrellas, sun umbrellas, walking-
sticks, seat-sticks, whips, riding-
crops and parts thereof 10 10 4.4 2.7-5.2 0.9 13.0 
67 Prepared feathers and down and 
articles made of feathers or of 
down;  artificial flowers;  articles of 
human hair 17 17 3.1 1.7-4.7 1.2 18.2 
68 Articles of stone, plaster, cement, 
asbestos, mica or similar materials 115 115 1.4 0-3.7 1.1 248.2 
69 Ceramic products 113 113 4.8 0-12 2.6 234.1 
70 Glass and glassware 219 219 4.5 0-11 2.7 442.3 
     Table AIII.1 (cont'd) 
  
 WT/TPR/S/192/Rev.1 Trade Policy Review 
Page 130 
 
 
Code Description No. of 
lines No. of lines 
used Average 
tariff  
(%) Range  
(%) Std-dev 
(%) Imports 
2005 
(US$ 
million) 
71 Natural or cultured pearls, precious 
or semi-precious stones, precious 
metals, metals clad with precious 
metal, and articles thereof;  imitation jewellery;  coin 104 104 1.0 0-4 1.6 4,226.9 
72 Iron and steel 790 790 5.4 0-23.4 6.4 9,457.8 
73 Articles of iron or steel 396 396 1.9 0-15 2.0 1,184.6 
74 Copper and articles thereof 118 118 3.7 0-5.2 1.8 1,458.4 
75 Nickel and articles thereof 35 35 0.8 0-3.3 1.4 106.6 
76 Aluminium and articles thereof 112 112 6.4 0-10 2.0 1,232.0 
78 Lead and articles thereof 18 18 3.1 0-5 2.2 83.3 
79 Zinc and articles thereof 25 25 3.4 0-5 1.4 228.9 
80 Tin and articles thereof 23 23 0.0 0-0 0.0 24.8 
81 Other base metals;  cermets;  
articles thereof 133 133 2.6 0-9 2.6 40.4 
82 Tools, implements, cutlery, spoons 
and forks, of base metal;  parts 
thereof of base metal 181 181 3.0 1.7-8.5 1.6 342.1 
83 Miscellaneous articles of base metal 73 73 2.3 0-3.7 1.0 408.7 
84 Nuclear reactors, boilers, machinery 
and mechanical appliances;  parts 
thereof 1,617 1,617 1.7 0-9.7 1.4 16,400.3 
85 Electrical machinery and equipment 
and parts thereof;  sound recorders 
and reproducers, television image and sound recorders and 
reproducers, and parts and 
accessories of such articles 1,018 1,018 2.8 0-14 3.0 9,663.5 
86 Railway or tramway locomotives, 
rolling-stock and parts thereof;  
railway or tramway track fixtures and fittings and parts thereof;  
mechanical (including electro-
mechanical) traffic signalling equipment of all kinds 64 64 1.9 0-3.7 0.6 83.1 
87 Vehicles other than railway or 
tramway rolling-stock, and parts and accessories thereof 308 308 6.7 0-22 4.9 10,550.3 
88 Aircraft, spacecraft, and parts 
thereof 30 30 3.3 1.7-7.7 1.8 203.4 
89 Ships, boats and floating structures 67 67 0.8 0-2.7 1.0 1,057.5 
90 Optical, photographic, 
cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus;  
parts and accessories thereof 562 562 1.6 0-6.7 1.7 2,472.7 
91 Clocks and watches and parts 
thereof 74 74 4.7 0.1-18.3 2.8 145.9 
92 Musical instruments;  parts and 
accessories of such articles 43 43 3.2 1.7-4 0.4 20.3 
93 Arms and ammunition;  parts and 
accessories thereof 34 34 2.3 0-3.2 1.0 20.6 
94 Furniture;  bedding, mattresses, 
mattress supports, cushions and 
similar stuffed furnishings;  lamps 
and lighting fittings, not elsewhere specified or included;  illuminated 
signs, illuminated name-plates 181 181 2.5 0-5.7 1.5 530.1 
     Table AIII.1 (cont'd) Turkey WT/TPR/S/192/Rev.1 
 Page 131 
 
 
Code Description No. of 
lines No. of lines 
used Average 
tariff  
(%) Range  
(%) Std-dev 
(%) Imports 
2005 
(US$ 
million) 
95 Toys, games and sports requisites;  
parts and accessories thereof 72 72 2.1 0-4.7 1.7 237.6 
96 Miscellaneous manufactured 
articles 123 123 3.1 0-7.7 1.5 294.4 
97 Works of art, collectors' pieces and 
antiques 14 14 0.0 0-0 0.0 6.8 
a The total of imports is higher than the sum of sub-items, as  certain imports, to the value of US$6,215.0  million are not cla ssified 
in the Harmonized System and theref ore cannot be classified under ISIC. 
Source : WTO Secretariat estimates, based on data provided by th e Turkish authorities; import data from UNSD, Comtrade 
database. WT/TPR/S/192/Rev.1 Trade Policy Review 
Page 132 
 
 
Table AIII.2 
Products subject to non- ad valorem  tariffs, 2007  
HS code Duty Ad valorem  equivalent 
Compound duties:   
040310519000 €140.9/100kg + €8.3  .. 
040310531000 €142.31/100kg + €8.3  .. 
040310539000 €142.31/100kg + €8.3  .. 
040310591000 €176.24/100kg + €8.3  .. 
040310599000 €176.24/100kg + €8.3  .. 
040310911000 €21.05/100kg + €8.3  .. 
040310919000 €21.05/100kg + €8.3  .. 
040310931000 €26.21/100kg + €8.3  .. 
040310939000 €26.21/100kg + €8.3  .. 
040310991000 €34.82/100kg + €8.3  .. 
040310999000 €34.82/100kg + €8.3  .. 
040390711000 €140.90/100kg + €8.3  .. 
040390719000 €140.90/100kg + €8.3  .. 
040390731000 €142.31/100kg + €8.3  .. 
040390739000 €142.31/100kg + €8.3  .. 
040390791000 €176.24/100kg + €8.3  .. 
040390799000 €176.24/100kg + €8.3  .. 
040390911000 €21.05/100kg + €8.3  .. 
040390919000 €21.05/100kg + €8.3  .. 
040390931000 €26.21/100kg + €8.3  .. 
040390939000 €26.21/100kg + €8.3  .. 
040390991000 €34.82/100kg + €8.3  .. 
040390999000 €34.82/100kg + €8.3  .. 
071040000000 €2.91/100kg + €5.1  .. 
071190300000 €2.91/100kg + €5.1  .. 
151710100000 €25.82/100kg + €8.3  .. 
151790100000 €25.82/100kg + €8.3  .. 
170250000000 €19.50/100kg + €16  .. 
170410110000 €72.74/100kg + €6.2  .. 
170410190000 €94.30/100kg + €6.2  .. 
170410910000 €79.81/100kg + €6.3  .. 
170410990000 €72.99/100kg + €6.3  .. 
170490300000 €89.67/100kg + €9.1  .. 
180610200000 €68.40/100kg + €8  .. 
180610300000 €71.71/100kg + €8  .. 
180610900000 €106.68/100kg + €8  .. 
190190110000 €35.45/100kg + €5.1  .. 
190190190000 €21.85/100kg + €5.1  .. 
190211000011 €10.67/100kg + €7.7  .. 
190211000019 €10.67/100kg + €7.7  .. 
190219100000 €10.67/100kg + €7.7  .. 
190219900011 €11.37/100kg + €7.7  .. 
190219900012 €11.37/100kg + €7.7  .. 
190219900019 €11.37/100kg + €7.7  .. 
190220910000 €50.89/100kg + €8.3  .. 
190220990000 €48.89/100kg + €8.3  .. 
190230100000 €40.27/100kg + €6.4  .. 
190230900000 €39.01/100kg + €6.4  .. 
190240100000 €10.67/100kg + €7.7  .. 
190240900000 €30.21/100kg + €6.4  .. 
190300000000 €18.88/100kg + €6.4  .. 
190410101000 €55.63/100kg + €3.8  .. 
190410109000 €55.63/100kg + €3.8  .. 
190410301000 €44.21/100kg + €5.1  .. 
190410309000 €44.21/100kg + €5.1  .. 
190410901000 €62.62/100kg + €5.1  .. 
190410909000 €62.62/100kg + €5.1  .. 
190420911000 €55.63/100kg + €3.8  .. 
190420919000 €55.63/100kg + €3.8  .. 
190420951000 €44.21/100kg + €5.1  .. 
190420959000 €44.21/100kg + €5.1  .. 
190420991000 €62.62/100kg + €5.1  .. 
190420999000 €62.62/100kg + €5.1  .. 
  Table AIII.2 (cont'd) Turkey WT/TPR/S/192/Rev.1 
 Page 133 
 
 
HS code Duty Ad valorem  equivalent 
190430000000 €22.33/100kg + €8.3  .. 
190490101000 €59.00/100kg + €8.3  .. 
190490109000 €53.30/100kg + €8.3  .. 
190490801000 €22.33/100kg + €8.3  .. 
190490809000 €22.33/100kg + €8.3  .. 
190510000000 €37.91/100kg + €5.8  .. 
190520100000 €85.45/100kg + €9.4  .. 
190520300000 €79.82/100kg + €9.8  .. 
190520900000 €93.89/100kg + €10.1  .. 
190590100000 €62.17/100kg + €3.8  .. 
190590200011 €49.10/100kg + €4.5  .. 
190590200012 €49.10/100kg + €4.5  .. 
190590200013 €49.10/100kg + €4.5  .. 
190590200014 €49.10/100kg + €4.5  .. 
190590200019 €49.10/100kg + €4.5  .. 
200190300000 €28.43/100kg + €5.1  .. 
200190400000 €16.46/100kg + €8.3  .. 
200490100000 €24.69/100kg + €5.1  .. 
200580000000 €22.90/100kg + €5.1  .. 
200899850000 €49.77/100kg + €5.1  .. 
200899910000 €37.37/100kg + €8.3  .. 
210130190000 €108.32/100kg + €5.1  .. 
210130990000 €92.50/100kg + €10.8  .. 
210210310000 €59.40/100kg + €12  .. 
210210390000 €12.47/100kg + €12  .. 
210500101000 €64.30/100kg + €8.6  .. 
210500109000 €64.30/100kg + €8.6  .. 
210500911000 €90.46/100kg + €8  .. 
210500919000 €90.46/100kg + €8  .. 
210500991000 €57.13/100kg + €7.9  .. 
210500999000 €57.13/100kg + €7.9  .. 
220290910000 €51.23/100kg + €6.4  .. 
220290950000 €40.79/100kg +€ 5.5  .. 
220290990000 €47.44/100kg + €5.4  .. 
350510100000 €1.76/100kg + €9  .. 
350510900011 €4.30/100kg + €9  .. 
350510900019 €3.00/100kg + €9  .. 
350520101000 €1.39/100kg + €8.3  .. 
350520109000 €1.39/100kg + €8.3  .. 
350520301000 €2.76/100kg + €8.3  .. 
350520309000 €2.76/100kg + €8.3  .. 
350520501000 €4.39/100kg + €8.3  .. 
350520509000 €4.39/100kg + €8.3  .. 
350520901000 €5.49/100kg + €8.3  .. 
350520909000 €5.49/100kg + €8.3  .. 
380910100000 €2.76/100kg +€ 8.3  .. 
380910300000 €3.84/100kg + €8.3  .. 
380910500000 €4.68/100kg + €8.3  .. 
Mixed duties:   
210690200000 €17.3 min €1/  .. 
330210100000 €17.3 min €1/% vol/hl 17.3 
570110900011 €8 max €2.8/m2 5.6 
570110900012 €8 max €2.8/m2 3.3 
570110900013 €8 max €2.8/m2 2.6 
570110900014 €8 max €2.8/m2 2.2 
570110900090 €8 max €2.8/m2 3.5 
700312991000 €3.8 min €0.6/100 kg 3.8 
700312999000 €3.8 min €0.6/100 kg 3.8 
700319901011 €3.8 min €0.6/100 kg 3.8 
700319901012 €3.8 min €0.6/100 kg 3.8 
700319901019 €3.8 min €0.6/100 kg 3.8 
700319909000 €3.8 min €0.6/100 kg 3.8 
700320001000 €3.8 min €0.4/100 kg 3.8 
700320009000 €3.8 min €0.4/100 kg 3.8 
700420991000 €4.4 min €0.4/100 kg 4.4 
700420999011 €4.4 min €0.4/100 kg 4.4 
  Table AIII.2 (cont'd) WT/TPR/S/192/Rev.1 Trade Policy Review 
Page 134 
 
 
HS code Duty Ad valorem  equivalent 
700420999012 €4.4 min €0.4/100 kg 4.4 
700420999013 €4.4 min €0.4/100 kg 4.4 
700420999014 €4.4 min €0.4/100 kg 4.4 
700490700000 €4.4 min €0.4/100 kg 4.4 
700490921000 €4.4 min €0.4/100 kg 4.4 
700490929000 €4.4 min €0.4/100 kg 4.4 
700490981000 €4.4 min €0.4/100 kg 4.4 
700490989000 €4.4 min €0.4/100 kg 4.4 
701690800011 €3 min €1.2/100 kg 3.0 
701690800012 €3 min €1.2/100 kg 3.0 
701690800013 €3 min €1.2/100 kg 3.0 
701690800019 €3 min €1.2/100 kg 3.0 
720810001000 €5 min €29/tonne  .. 
720810009000 €5 min €29/tonne  .. 
720825001000 €5 min €29/tonne  .. 
720825009000 €5 min €29/tonne  .. 
720826001000 €5 min €29/tonne  .. 
720826009000 €5 min €29/tonne  .. 
720827001000 €5 min €29/tonne  .. 
720827009000 €5 min €29/tonne  .. 
720836001000 €5 min €29/tonne  .. 
720836009000 €€5 min €29/tonne  .. 
720837001011 €5 min €29/tonne  .. 
720837001019 €5 min €29/tonne  .. 
720837009011 €5 min €29/tonne  .. 
720837009019 €5 min €29/tonne  .. 
720838001011 €5 min €29/tonne  .. 
720838001019 €5 min €29/tonne  .. 
720838009011 €5 min €29/tonne  .. 
720838009019 €5 min €29/tonne  .. 
720839001011 €5 min €29/tonne  .. 
720839001019 €5 min €29/tonne  .. 
720839009011 €5 min €29/tonne  .. 
720839009019 €5 min €29/tonne  .. 
720840001011 €5 min €29/tonne  .. 
720840001019 €5 min €29/tonne  .. 
720840009011 €5 min €29/tonne  .. 
720840009019 €5 min €29/tonne  .. 
720851201011 €5 min €29/tonne  .. 
720851201019 €5 min €29/tonne  .. 
720851203011 €5 min €29/tonne  .. 
720851203019 €5 min €29/tonne  .. 
720851209011 €5 min €29/tonne  .. 
720851209019 €5 min €29/tonne  .. 
720851911000 €5 min €29/tonne  .. 
720851919000 €5 min €29/tonne  .. 
720851981000 €5 min €29/tonne  .. 
720851983000 €5 min €29/tonne  .. 
720851989000 €5 min €29/tonne  .. 
720852101000 €5 min €29/tonne  .. 
720852109000 €5 min €29/tonne  .. 
720852911000 €5 min €29/tonne  .. 
720852919000 €5 min €29/tonne  .. 
720852991000 €5 min €29/tonne  .. 
720852999000 €5 min €29/tonne  .. 
720853101000 €5 min €29/tonne  .. 
720853109000 €5 min €29/tonne  .. 
720853901000 €5 min €29/tonne  .. 
720853909000 €5 min €29/tonne  .. 
720854001011 €5 min €29/tonne  .. 
720854001019 €5 min €29/tonne  .. 
720854009011 €5 min €29/tonne  .. 
720854009019 €5 min €29/tonne  .. 
720890201000 €5 min €29/tonne  .. 
720890202000 €5 min €29/tonne  .. 
720915001000 €5 min €29/tonne  .. 
  Table AIII.2 (cont'd) Turkey WT/TPR/S/192/Rev.1 
 Page 135 
 
 
HS code Duty Ad valorem  equivalent 
720915009000 €5 min €29/tonne  .. 
720916100011 €5 min €29/tonne  .. 
720916100019 €5 min €29/tonne  .. 
720916901000 €5 min €29/tonne  .. 
720916909000 €5 min €29/tonne  .. 
720917100011 €5 min €29/tonne  .. 
720917100019 €5 min €29/tonne  .. 
720917901000 €5 min €29/tonne  .. 
720917909000 €5 min €29/tonne  .. 
720918100011 €5 min €29/tonne  .. 
720918100019 €5 min €29/tonne  .. 
720918911000 €5 min €29/tonne  .. 
720918919000 €5 min €29/tonne  .. 
720918991000 €5 min €29/tonne  .. 
720918999000 €5 min €29/tonne  .. 
720925001000 €5 min €29/tonne  .. 
720925009000 €5 min €29/tonne  .. 
720926100011 €5 min €29/tonne  .. 
720926100019 €5 min €29/tonne  .. 
720926901000 €5 min €29/tonne  .. 
720926909000 €5 min €29/tonne  .. 
720927100011 €5 min €29/tonne  .. 
720927100019 €5 min €29/tonne  .. 
720927901000 €5 min €29/tonne  .. 
720927909000 €5 min €29/tonne  .. 
720928100011 €5 min €29/tonne  .. 
720928100019 €5 min €29/tonne  .. 
720928901000 €5 min €29/tonne  .. 
720928909000 €5 min €29/tonne  .. 
720990201100 €5 min €29/tonne  .. 
720990201900 €5 min €29/tonne  .. 
721113001100 €5 min €29/tonne  .. 
721113001900 €5 min €29/tonne  .. 
721113002000 €5 min €29/tonne  .. 
721113003111 €5 min €29/tonne  .. 
721113003112 €5 min €29/tonne  .. 
721113003911 €5 min €29/tonne  .. 
721113003912 €5 min €29/tonne  .. 
721123209011 €5 min €29/tonne  .. 
721123809012 €5 min €29/tonne  .. 
910111000000 €4.5 min €0.3 unit max  €0.8 unit 0.3 
910119000000 €4.5 min €0.3 unit max €0.8 unit 1.1 
910121000000 €4.5 min €0.3 unit max €0.8 unit 0.1 
910129000000 €4.5 min €0.3 unit max €0.8 unit 0.7 
910191000011 €4.5 min €0.3 unit max €0.8 unit 9.1 
910191000012 €4.5 min €0.3 unit max €0.8 unit 2.9 
910191000019 €4.5 min €0.3 unit max €0.8 unit 4.5 
910199000011 €4.5 min €0.3 unit max €0.8 unit 4.5 
910199000012 €4.5 min €0.3 unit max €0.8 unit 4.5 
910199000019 €4.5 min €0.3 unit max €0.8 unit 6.1 
910211000000 €4.5 min €0.3 unit max €0.8 unit 4.5 
910212000000 €4.5 min €0.3 unit max €0.8 unit 10.7 
910219000000 €4.5 min €0.3 unit max €0.8 unit 4.5 
910221000000 €4.5 min €0.3 unit max €0.8 unit 0.6 
910229000000 €4.5 min €0.3 unit max €0.8 unit 1.8 
910291000011 €4.5 min €0.3 unit max €0.8 unit 4.5 
910291000012 €4.5 min €0.3 unit max €0.8 unit 16.0 
910291000019 €4.5 min €0.3 unit max €0.8 unit 18.3 
910299000011 €4.5 min €0.3 unit max €0.8 unit 4.5 
910299000012 €4.5 min €0.3 unit max €0.8 unit 6.8 
910299000019 €4.5 min €0.3 unit max €0.8 unit 7.6 
910820000000 €5 min €0.17 unit 5.0 
910890000000 €5 min €0.17 unit 7.1 
911011100000 €5 min €0.17 unit 5.0 
911110000000 €0.5 unit min 2.7 max 4.6 2.7 
911120000000 €0.5 unit min 2.7 max 4.6 2.7 
  Table AIII.2 (cont'd) WT/TPR/S/192/Rev.1 Trade Policy Review 
Page 136 
 
 
HS code Duty Ad valorem  equivalent 
911180000000 €0.5 unit min €2.7 max €4.6 3.4 
911190000000 €0.5 unit min €2.7 max €4.6 2.7 
Specific duties:   
220510100000 €10.9/hl  .. 
220510900011 €0.9/%vol/hl + €6.4/hla  .. 
220510900012 €0.9/%vol/hl + €6.4/hla  .. 
220590100000 €9/hl  .. 
220590900011 €0.9/%vol/hl  .. 
220590900012 €0.9/ %vol/hl  .. 
220710009011 €19.2/hl  .. 
220710009012 €19.2/hl  .. 
220720009013 €10.2/hl  .. 
220720009014 €10.2/hl  .. 
220720009015 €10.2/hl  .. 
220840110000 €0.6/%vol/hl + €3.2/hla  .. 
220840390011 €0.6/%vol/hl + €3.2/hla  .. 
220840390012 €0.6/%vol/hl + €3.2/hla  .. 
220840510000 €0.6/%vol/hl  .. 
220840990000 €0.6/%vol/hl  .. 
220890919000 €1/%vol/hl + €6.4/hla  .. 
220890999000 €1/%vol/hl  .. 
250100510000 €1.7/1000 kg/net 7.5 
250100910011 €2.6/1000 kg/net 0.4 
250100910012 €2.6/1000 kg/net 5.2 
250100910019 €2.6/1000 kg/net 0.5 
250100991000 €2.6/1000 kg/net 0.5 
250100999011 €2.6/1000 kg/net 0.2 
250100999012 €2.6/1000 kg/net 20.0 
250100999013 €2.6/1000 kg/net 13.8 
370610991000 €5/100 M 6.3 
370610992000 €5/100 M 6.3 
370690991000 €3.5/100 M 6.0 
370690992000 €3.5/100 M 6.0 
Variable duties:   
040520100000 T1 + €9  .. 
040520300000 T1 + €9  .. 
170490510000 T1 + €9  .. 
170490550000 T1 + €9  .. 
170490610011 T1 + €9  .. 
170490610019 T1 + €9  .. 
170490650011 T1 + €9  .. 
170490650012 T1 + €9  .. 
170490650019 T1 + €9  .. 
170490710000 T1 + €9  .. 
170490750000 T1 + €9  .. 
170490810000 T1 + €9  .. 
170490991011 T1 + €9  .. 
170490991019 T1 + €9  .. 
170490992000 T1 + €9  .. 
170490993000 T1 + €9  .. 
170490994000 T1 + €9  .. 
170490999011 T1 + €9  .. 
170490999012 T1 + €9  .. 
170490999019 T1 + €9  .. 
180620100000 T1 + €8.3  .. 
180620300000 T1 + €8.3  .. 
180620500000 T1 + €8.3  .. 
180620700000 T1 + €15.4  .. 
180620800000 T1 + €8.3  .. 
180620950000 T1 + €8.3  .. 
180631000011 T1 + €8.3  .. 
180631000019 T1 + €8.3  .. 
180632100000 T1 + €8.3  .. 
180632900000 T1 + €8.3  .. 
180690110000 T1 + €8.3  .. 
180690190000 T1 + €8.3  .. 
  Table AIII.2 (cont'd) Turkey WT/TPR/S/192/Rev.1 
 Page 137 
 
 
HS code Duty Ad valorem  equivalent 
180690310000 T1 + €8.3  .. 
180690390000 T1 + €8.3  .. 
180690500000 T1 + €8.3  .. 
180690600000 T1 + €8.3  .. 
180690700000 T1 + €8.3  .. 
180690900000 T1 + €8.3  .. 
190110001900 T1 + €7.6  .. 
190110002000 T1 + €7.6  .. 
190110009000 T1 + €7.6  .. 
190120001000 T1 + €7.6  .. 
190120002000 T1 + €7.6  .. 
190120009000 T1 + €7.6  .. 
190190991000 T2 + €7.6  .. 
190190992000 T2 + €7.6  .. 
190190999019 T2 + €7.6  .. 
190420100000 T1 + €9  .. 
190531110000 T1 + €9  .. 
190531190000 T1 + €9  .. 
190531300000 T1 + €9  .. 
190531910000 T1 + €9  .. 
190531990019 T1 + €9  .. 
190532050000 T1 + €9  .. 
190532110000 T1 + €9  .. 
190532190000 T1 + €9  .. 
190532910000 T1 + €9  .. 
190532990019 T1 + €9  .. 
190540100000 T1 + €9.7  .. 
190540900000 T1 + €9.7  .. 
190590300000 T1 + €9.7  .. 
190590450000 T1 + €9  .. 
190590550000 T1 + €9  .. 
190590600011 T1 + €9  .. 
190590600012 T1 + €9  .. 
190590600013 T1 + €9  .. 
190590600014 T1 + €9  .. 
190590600019 T1 + €9  .. 
190590900011 T1 + €9  .. 
190590900019 T1 + €9  .. 
200410911000 T1 + €7.6 ..  
200410912000 T1 + €7.6 ..  
200520101000 T1 + €8.8 ..  
200520102000 T1 + €8.8 ..  
210112981000 T2 + €9 ..  
210112989000 T2 + €9 ..  
210120980000 T2 + €6.5 ..  
210610800019 T2 + €9 ..  
210690980012 T1 + €9 ..  
210690980013 T1 + €9 ..  
210690980014 T1 + €9 ..  
210690980015 T1 + €9 ..  
210690980019 T1 + €9 ..  
330210290000 T2 + €9 ..  
.. Not available. 
a The first component refers to the alcohol content of the beverage, the second to its absolute volume. 
Note: T1 and T2 refer to formula duties that  depend on the product's milk fat, milk pr oteins, and starch/glucose content.  Form ula T1 is 
used to calculate the MFN duty on products covered by the CUD;  T2 is used for other products. 
Source:  Information provided by the Turkish authorities. WT/TPR/S/192/Rev.1 Trade Policy Review 
Page 138 
 
 
Table AIII.3 
Excise duties or special consumption tax, 2007 
HS Code Product description Unit Tax  
(YTL)  
LIST I (petroleum products) 
2710.11.11.00.00 kg 0 
  (Light oil and its preparations) 
For specific process 
(Only naphtha)   
2710.11.31.00.00 Avia tion spirit litre 0 
2710.11.45.00.00 litre 1.3625 
 With a lead content not exceeding 0.013 g per litre 
With an octane number (RON) of 95 less than 98 
Unleaded super gasoline   
2710.11.49.00.00 litre 1.4845 
 With a lead content not exceeding 0.013 g per litre 
With an octane number (RON) of 98 or more Unleaded super gasoline   
2710.11.51.00.00 litre 1.3765 
  With a lead content exceeding 0.013 g per litre 
With an octane number (RON) of less than 98 Leaded super gasoline   
2710.11.59.00.00 litre 1.3765 
 With a lead content exceeding 0.013 g per litre 
With an octane number (RON) of 98 or more Leaded super gasoline   
2710.11.70.00.00 Spirit ty pe jet fuel litre 0 
2710.19.21.00.00 Jet fuel  (Kerosene) litre 0 
2710.19.41.00.11 Diesel oil (with a sulphur c ontent not exceeding 0.05% by weight) litre 0.927 
2710.19.41.00.12 Marine diesel (w ith a sulphur content not exceed ing 0.05% by weight) litre 0.927 
2710.19.41.00.19 Other (with a sulphur content not exceeding 0.05% by weight) litre 0.927 
2710.19.45.00.11 
 Diesel oil (with a sulphur content exceedi ng 0.05% by weight but not exceeding 0.2% 
by weight) litre 
 0.8345 
 
2710.19.45.00.12  Marine diesel (with a sulphur content ex ceeding 0.05% by weight but not exceeding 
0.2% by weight) litre 
 0.8345 
 
2710.19.45.00.19  Others (with a sulphur content exceeding 0. 05% by weight but not exceeding 0.2% by 
weight) litre 
 0.8345 
 
2710.19.49.00.11 Diesel oil (with a sulphur c ontent exceeding 0.2% by weight) litre 0.8345 
2710.19.49.00.12 Marine diesel (with a sulphur  content exceeding 0.2% by weight) litre 0.8345 
2710.19.49.00.19 Others (with a sulphur c ontent exceeding 0.2% by weight) litre 0.8345 
2710.19.61.00.00 Fuel oils (with a sulphur content not exceeding 1% by weight) kg 0.237 
2710.19.63.00.00 
 Fuel oils (with a sulphur content exceeding 1% by weight but not exceeding 2% by 
weight) kg 
 0.476 
 
2710.19.65.00.00 
 Fuel oils (with a sulphur content exceeding 2% by weight but not exceeding 2.8% by 
weight) kg 
 0.204 
 
2710.19.69.00.00 Fuel oils (with a sulphur content exceeding 2.8% by weight) kg 0.204 
27.11 Petroleum gases and gaseous hydrocarbons kg 0 
 (Other than 2711.11.00.00.00; 2711.12;  2711.13;  2711.19.00.00.11;  
2711.21.00.00.00; 2711.29.00.00.11; 2711.29.00.00.12)   
2711.11.00.00.00 m3 0.5463 
 Natural gas (liquefied)  
Those used as fuel oil in motor vehicle 
Others m3 0.021 
2711.12 Propane (liquefied) kg 0.7940 
2711.13 Butane (liquefied) kg 0.7940 
2711.19.00.00.11 
 kg 0.862 
  Liquefied petroleum gas (LPG) 
Those to be used in motor vehicle 
Others kg 0.7940 
2711.21.00.00.00 m3 0.5463 
 Natural gas (in gaseous state) 
Those to be used in motor vehicle 
Others m3 0.021 
2711.29.00.00.11 Propane (in gaseous state) kg 0.7940 
  Table AIII.3 (cont'd)Turkey WT/TPR/S/192/Rev.1 
 Page 139 
 
 
HS Code Product description Unit Tax  
(YTL)  
2711.29.00.00.12 Butane (in gaseous state) kg 0.7940 
2713.11.00.00.00 Not calcined (petroleum coke) kg 0 
2713.12.00.00.00 Calcine (petroleum coke) kg 0 
2713.20.00.00.19 Others (petroleum bitumen) kg 0 
2713.90 kg 0 
 Other residues of petroleum oils or of oils obtained from bituminous minerals 
(Other than for the carbon manufacture of the products of heading 28.03)   
3824.90.99.90.54 Biodiesel litre 0.6498 
LIST I (other petroleum products) 
2707.10 Benzol (Benzene)  kg 1.4845 
2707.20 Toluol (toluene) kg 1.4845 
2707.50.90.00.11 Solvent naphtha kg 1.4845 
2710.11.21.00.00 White spirit kg 1.4845 
2710.11.90.00.11 Other solvents (Solvents) (Petroleum ether) kg 1.4845 
2710.11.90.00.19 Others (petroleum ether) kg 1.4845 
2710.19.29.00.00 Others (petroleum ether) kg 1.4845 
2901.10.90.00.11 Hekzane kg 1.4845 
2901.10.90.00.12 Heptane kg 1.4845 
2901.10.90.00.13 Pentane kg 1.4845 
2902.20.00.00.00 Benzene (Benzol) kg 1.4845 
2902.30.00.00.00 Toluen (Toluol) kg 1.4845 
2909.19.00.00.13 Methyl tarsier butyl ether (MTBE) kg 1.4845 
3811.90.00.10.12 Chemical alloys  for light mineral oils kg 1.4845 
3814.00.90 Others kg 0.0653 
3814.00.90.00.00 
 Organic composite solvents and thinners, not elsewhere specified or included in tariff; 
chemicals  to remove paint or varnish  kg 0.0653 
 Others (other than based on butyl acetate)   
3824.90.40.00.00 Inorganic composite solvents and thinners for varnish etc. kg 0.0653 
2710.19.71.00.00 Lubricating oils; other o ils for undergoing a specific process kg 0.35 
2710.19.75.00.00 Lubricating oils; other oils for undergoing chemical transformation by a process other 
than those specified in respect of subheading 2710.19.71 kg 0.35 
2710.19.81.00.11 Motor oils that contain gaso line (lubricating oils; other oils)  kg 0.35 
2710.19.81.00.12 Marine diesel motor oils  (lubricating oils; other oils) kg 0.35 
2710.19.81.00.13 Compressor lube oils (lubricating oils; other oils) kg 0.35 
2710.19.81.00.14 Turbine lube oils (lubricating oils; other oils) kg 0.35 
2710.19.81.00.19 Others (lubricating oils; other oils) kg 0.35 
2710.19.83.00.00 Liquids for hydraulic purpos es (lubricating oils; other oils) kg 0.35 
2710.19.85.00.11 White oils (lubricating oils; other oils) kg 0.35 
2710.19.85.00.12 Liquid paraffin (Rice oil)  (lubricating oils; other oils) kg 0.35 
2710.19.87.00.00 Gear oils and reductor oils (lubricating oils; other oils) kg 0.35 
2710.19.91.00.00 Metal-working compounds, mould releas e oils, anti-corrosion oils (lubricating oils; 
other oils) kg 0.35 
2710.19.93.00.00 Electrical insulating oils (lubricating oils; other oils) kg 0.35 
2710.19.99.00.11 Way oils (lubricating oils; other oils) kg 0.35 
2710.19.99.00.12 Cooling oils (lubricating oils; other oils) kg 0.35 
2710.19.99.00.13 Automatic gearbox oils (lubricating oils; other oils) kg 0.35 
2710.19.99.00.14 Other gearbox oils (lubricating oils; other oils) kg 0.35 
  Table AIII.3 (cont'd)WT/TPR/S/192/Rev.1 Trade Policy Review 
Page 140 
 
 
HS Code Product description Unit Tax  
(YTL)  
2710.19.99.00.15 Differential gear oils (lubricating oils; other oils) kg 0.35 
2710.19.99.00.19 
 (Lubricating oils; other oils) 
Others (only base oils) kg 
0.35 
2710.19.25.00.00 Others  litre 0.7605 
LIST II (Motor) 
 Cars:   
.. - of a cylinder capacity not exceeding 1,600 cm3 
n.a. 37% 
.. - of a cylinder capacity exceeding 1,600 cm3 but not exceeding 2,000 cm3 
n.a. 60% 
.. - of a cylinder capacity exceeding 2,000 cm3 
n.a. 84% 
.. Minibuses n.a. 9% 
.. Midibuses n.a. 4% 
.. Buses n.a. 1% 
.. Towing vehicle for semi trailers n.a. 4% 
.. Motorcycles: n.a.  
.. - of a cylinder capacity not exceeding 250 cm3 
n.a. 22% 
.. - above 250 cm3 
n.a. 37% 
.. Airplane-helicopters n.a. 0.5% 
.. Traveller and tour ships smaller than 18 gross tonnage n.a. 6.7% 
.. Yachts, other entertainment and sport boa ts, paddle-boats and canoes with oars n.a. 8% 
.. Golf cars and similar vehicles n.a. 6.7% 
.. Vehicles specially designe d for traveling on snow n.a. 6.7% 
.. Jet-ski and similar vehicles not subject to entry and registration n.a. 8% 
LIST III (alcoholic beverages) 
2202.10.00.00.13 Cola soda pops 25 .. 
2203.00 Beers (made from malt) 63.3 0.238 
22.04 Wine of fresh grapes (including fortified wi nes); grape must (other than that of heading 
20.09)  (Other than sparkling wine and other grape must) 63.3 
3.28 
2204.10 Sparkling wine 275.6 11.212 
22.05 Vermouth and other wine of fresh grapes (flavoured with plants or aromatic substances) 
(other than  2205.10.10.00.00; 2205.10.90.00.12) 275.6 15.604 
2205.10.10.00.00 Beverages, alcoholic strength of 18% by volume and less 275.6 12.17 
2206.00 Other fermented beverages ( like cider, perry, mead), not elsewhere specified or included 
in tariff, mixture of fermented beverages and mixture of non-alcoholic beverages with 
fermented beverages.  275.6 3.28 
2207.20 Ethyl alcohol and other spirits, denatured,  of any strength (other than ethyl alcohol, 
denatured, of any alcoholic strength)  275.6 70.926 
22.08 Undenatured ethyl alcohol of an alcoholic  strength by volume of less than 80% vol;  
spirits, liqueurs and other spirituous bevera ges;  (2208.90.91; 2208.90.99 other than 
undenatured ethyl alcohol of an alcoholic  strength by volume of less than 80%) 
(other than 2208.20; 2208.50; 2208.60; 2208.70; 2208.90) 275.6 70.926 
2208.20 Beverages acquired from distillation of grapes and wine of grape  275.6 51.366 
2208.50 Gin and Geneva 275.6 41.423 
2208.60 Vodka (other than 2208.60.91.00.00; 2208.60.99.00.00) 275.6 41.423 
2208.60.91.00.00 Beverages in containers contents of which not exceeding 2 litres  
(Alcoholic strength of more than 45.4% by volume)   275.6 70.926 
2208.60.99.00.00 Beve rages in containers contents exceeding 2 litres  
(Alcoholic strength of more than 45.4% by volume)   275.6 70.926 
2208.70 Liqueurs 275.6 56.994 
2208.90 Others (other than 2208.90.48.00.11; 2208.90.71.00.11)  275.6 70.926 
  Table AIII.3 (cont'd)Turkey WT/TPR/S/192/Rev.1 
 Page 141 
 
 
HS Code Product description Unit Tax  
(YTL)  
2208.90.48.00.11 2208.90.71.00.11 Rak ı 275.6 35.848 
LIST III (tobacco products) 
2402.10.00.00.00 Cigars, cheroots a nd cigarillos, containing tobacco 58 0.07 
2402.20 Cigarettes containing tobacco 58 0.07 
2402.90.00.00.00 Others (cigars made of component s deemed as a tobacco, cigars, cheroots and 
cigarillos) 58 0.07 
2403.10 Smoking tobacco (whether or not cont aining tobacco substitutes in any proportion) 58 0.07 
2403.99.00.00.00 Chewi ng tobacco and snuff 58 0.07 
LIST IVa (other consumption goods) 
84.15 Air conditioning machines n.a. 6.7% 
84.18 Refrigerators, freezers n.a. 6.7% 
85.19 Record players, cassette players   n.a. 6.7% 
85.28 Reception apparatus for TV n.a. 6.7% 
1604.30 Caviar n.a. 20% 
43 Furs n.a. 20% 
71.03 Precious stones n.a. 20% 
33.07 Cosmetics n.a. 20% 
8517.12.00.11 Mobile phones n.a. 20% 
9405.10.50.10.11 Crystal chandeliers n.a. 20% 
9302.00 Revolvers n.a. 20% 
n.a. Not applicable. 
.. Not available. 
a Some examples of List IV goods. 
Source: Information provided by the Turkish authorities. WT/TPR/S/192/Rev.1 Trade Policy Review 
Page 142 
 
 
Table AIII.4 
Key features of the export cred it and guarantee programmes, 2007 
Scheme Eligibility Conditions Year and 
Amount of credit 
(US$ million) 
2003: 1,019.9
2004: 1,161.7
2005: 1,326.4
2006: 1,581.4Pre-Shipment Turkish Lira 
Export Credit Programme  
(PSEC TL) Exporters, 
manufacturer-exporters Interest rate determined by Turk Eximbank in 
accordance with developmen ts in money markets 
and varies according to repayment period plus 
intermediation chargesa 
Maturity maximum 360 days 
Maximum 100% of f.o.b. export commitments and YTL 6 million per company 2007
h: 1,097.1
2003: 485.3
2004: 549.5
2005: 491.9
2006: 536.7Pre-Shipment Small and 
Medium-Scale Enterprises 
Export Credit Programmeb SME manufacturer-exporters 
of up to 250 employees, with 
net sales revenue or total 
assets less than YTL 25 million, and a partnership of 
more than 25% Same as PSEC TL 
2007
h: 326.4
2003: 102.3
2004: 133.8
2005: 123.1
2006: 210.5PSEC-Priority Development 
Areas Export Credit Programme
b Priority development areas 
(mainly eastern and south-eastern provinces) Interest rate one point lower than PSEC  
2007
h: 155.2
2003: 993.3
2004: 954.3
2005: 799.4
2006: 757.5Pre-Shipment Foreign 
Currency Export Credit 
Programme  (PSEC FX) Exporters, manufacturer-
exporters Interest rate varies in  accordance with repayment 
period and is linked to LIBOR/  EURIBOR/STG 
LIBOR/TIBOR 
c 
Maturity maximum 540 days 
Maximum 100% of f.o.b. export commitments 
Maximum US$10 million per company 
2007h: 372.0
2003: 536.9
2004: 518.7
2005: 733.1
2006: 635.6Foreign Trade  Companies 
(FTC) Short-Term Turkish 
Lira Export Credit ProgrammeAll companies that qualify as 
foreign trade corporate 
companies (FTCC) or have 
been granted sectoral foreign trade companies (SFTC)
d 
status by UFT  Interest rate determined by Turk Eximbank in 
accordance with developmen ts in money markets 
and varies according to repayment period 
Maturity maximum 180  days Maximum 100% of f.o.b. export commitments 
2007
h: 338.0
2003: 257.7
2004: 278.2
2005: 243.0
2006: 167.0Foreign Trade Companies 
Short-Term Foreign Currency 
Export Credit Programme All companies that qualify for 
FTCC or SFTCd status by 
UFT Interest rate varies in  accordance with repayment 
period and is linked to LIBOR/  EURIBOR/STG 
LIBOR/TIBOR  Maturity maximum 360 days 
Maximum 100% of f.o.b. export commitments 
2007
h: 78.0
2003: 160.8
2004: 167.9
2005: 212.5
2006: 204.5Pre-export Turkish Lira Credit 
Programmee Export-oriented 
manufacturers, manufacturer-
exporters and exporters, 
except FTCC and SFTC, that have exported more than 
US$200,000 of goods in the 
preceding 12 months or as simple average of last 3 years  Interest rate determined by Turk Eximbank in 
accordance with developmen ts in money markets 
and varies according to repayment period   
Maximum YTL 6 million per company For new exporters: Maxi mum TL equivalent of 
US$100,000 per company 
Maturity maximum 360 days Maximum 100% of f.o.b. export commitments 2007
h: 129.8
2003: 165.7
2004: 177.8
2005: 155.2
2006: 119.9Pre-export Foreign Currency  
Credit Programme Export-oriented 
manufacturers, manufacturer-exporters and exporters, 
except FTCC and SFTC, that 
have exported more than US$200,000 of goods in the 
preceding 12 months or as 
simple average of last 3 years Interest rate varies in  accordance with repayment 
period and is linked to LIBOR/EURIBOR/STG LIBOR/TIBOR 
Maturity maximum 540 days 
Maximum 100% of f.o.b. export commitments  Maximum US$10 million per company  including 
the Pre-export Turkish Lira Credit Programme limit 2007
h: 64.0
  Table AIII.4 (cont'd)Turkey WT/TPR/S/192/Rev.1 
 Page 143 
 
 
Scheme Eligibility Conditions Year and 
Amount of credit 
(US$ million) 
2003: 23.6 
2004: 13.3 
2005: 17.8 
2006: 6.1 Short-Term Export Credit 
Discount Programme Exporters, manufacturer-
exporters Discount rate:  LIBOR + spread 
Maturity maximum 180 days 
2007h: 1.9 
2003: 5.4 
2004: 11.8 
2005: 4.4 
2006: 6.1 Tourism Marketing Credit 
Programme Tourism  agencies (with an 
"A" group certificate) selected by Ministry of Tourism and 
private airline companies 
resident in Turkey, those attracting more than 
US$500,000 of currency to 
Turkey annually Interest rate  for YTL credits determined by Turk 
Eximbank in accordance w ith developments in 
money markets and varies according to repayment 
period and cost funding 
Interest rate for foreign currency credits linked to LIBOR/EURIBOR/STG LIBOR/TIBOR varies in 
accordance with repayment period and cost of 
funding Maximum maturity for YTL credits 36 months 
Maximum maturity for foreign currency credits 
18 months  Limits: Maximum 15% of the foreign currency 
attracted by companies, but cannot exceed 80%  of 
total expenditures of the project.   Total risk cannot exceed US$4 million 2007
h: 1.5 
 Travel agencies (member of 
TURSAB and with an "A" 
group certificate) attracting more than US$500,000 of 
currency to Turkey annually Interest rates for YTL credits determined by the 
Turk Eximbank in accordance with developments in 
money markets and varies according to the repayment period and cost of funding  
Interest rates for foreign currency credits: linked to 
LIBOR/EURIBOR/STG LIBOR/TIBOR and varies in accordance with repayment period and cost of 
funding  
Maximum maturity for YTL credits 12 months Maximum maturity for foreign currency credits 
18 months  
Limits: Maximum 10% of the foreign currency attracted by companies, but cannot exceed 80%  of 
total expenditures of the project.   
Total risk cannot exceed US$2 million  
2003: .. 
2004: .. 
2005: .. 
2006: .. Islamic Development Bank 
(IDB) Export Financing 
Scheme-Line Exports  particularly to OICf 
members and/or non-OIC 
members;  minimum 50% domestic content Interest rate:  LIBOR + spread  
Maturity 12 to 60 months 
With financing rate as maximum 85% of export value   
2007
h: .. 
2003: 0.3 
2004: .. 
2005: 1.6 
2006: .. IDB Import Trade Financing 
Operations (ITFO Line) Imports of raw materials, semi-capital and capital goods used in the production of 
export goods;  export 
commitment is required Mark-up rate is EURIBOR + 1.225% for imports 
from OIC members and EURIBOR + 1.4% from non-member countries 
Maturity maximum 30 months for capital goods and  
9-24 months for other goods 
Maximum 80% of import amount  
2007
h: .. 
2003 .. 
2004 .. 
2005 .. 
2006 .. Overseas Chain Stores 
Investment Credit Programme Turkish entrepreneurs' 
overseas investments for the 
establishment of shopping malls and chain stores Interest rates determined by Turk Eximbank 
specifically for each project 
Maturity maximum 7 years Maximum 85% of investment amount  
2007
h .. 
  Table AIII.4 (cont'd)WT/TPR/S/192/Rev.1 Trade Policy Review 
Page 144 
 
 
Scheme Eligibility Conditions Year and 
Amount of credit 
(US$ million) 
2003: 7.8 
2004: 1.4 
2005: .. 
2006: .. Specific Export Credit 
Programme Exporters, manufacturer-
exporters for their foreign currency generating projects 
in Turkey or abroad at 
preshipment stage Terms (interest rate and maturity) are determined on 
project basis Average maturity 18 months 
2007
h 0.5 
2003: 4.2 
2004: 12.6 
2005: 11.4 
2006: 14.6 Shipbuilding Finance and 
Guarantee Programme  Turkish firms involved in 
shipbuilding and/or the export of ships Maximum maturity 2 years  
Direct loans and/or letters of guarantee so that they may obtain pre-financing either in advance or in 
instalments from the buyer or they can buy supplies 
and materials with paymen ts having a fixed term 
2007
h 8.5 
2003: 34.3 
2004: 4.1 
2005: 8.0 
2006: 21.5 Buyers' Credit & Guarantee 
Programmeg Foreign buyers of Turkish 
goods and services, min. 50% 
of Turkish content Interest rate depends on the recipient countries' 
relative credit risk standing  
Maturity 2 years or more Deferred payments 
Maximum 85% of the goods and services provided 
from Turkey 
2007
h: 9.4 
2003: 16.6 
2004: 27.7 
2005: 12.9 
2006: 8.3 Short-Term Pre-Shipment 
Rediscount Programme Exporters, manufacturer-
exporters Discount rate:  LIBOR + spread 
Maturity maximum 360 days 
2007h .. 
2003: 1.2 
2004: 2.3 
2005: 1.4 
2006: 3.3 International Transportation 
Marketing Credit Programme International transportation 
companies with freight revenue 
of more than $500,000 in the previous year or the last 12 
months before the date of 
application Interest rates for YTL credits  determined by the Turk 
Eximbank in accordance w ith developments in 
money markets, and vary according to the repayment period and cost of funding.  
Interest rates for foreign currency credits linked to 
LIBOR/EURIBOR/STG LIBO R/TIBOR and vary in 
accordance with repayment period and cost of 
funding  
Maximum maturity for YTL credits 12 months Maximum maturity for foreign currency credits 
18 months  
Maximum 100% of the freight to be realised in the credit period 
Limits: Maximum 20% of the foreign currency 
attracted by companies.  Total risk cannot exceed US$2 million 2007
h: 0.7 
2003: 0.5 
2004: 1.6 
2005: .. 
2006: .. Credit Programme for Foreign 
Currency Earning Services Earning services and the export 
of services such as software 
projects, and consultancy services Terms and conditions determined on transaction basis 
2007
h: 2.8 
2003: 1.0 
2004: 3.9 
2005: .. 
2006: .. Letter of Guarantee 
Programme for Overseas 
Contractors' Services Contractors in international 
markets Guarantees and bonds are issued on behalf of 
Turkish contractors who participate in tenders 
abroad,  under the counter-guarantee of Turkish 
commercial banks 
2007h: .. 
  Table AIII.4 (cont'd)
  
     Turkey WT/TPR/S/192/Rev.1 
 Page 145 
 
 
Scheme Eligibility Conditions Year and 
Amount of credit 
(US$ million) 
Export Finance Intermediation 
Loan (EFIL)i  Exporters, manufacturer-
exporters Finance with a World Bank credit line of 
US$246 million Interest rate is LIBOR+spread 
Maturity maximum 5 years 2003: 
2004: 2005: 
2006: 
2007
h: 0 
0 0 
0 
0 
Pre-Export Small and Medium 
Scale Enterprises (SMSEs) Credit Programme Small and medium-scale 
manufacturer-exporters of up to 250 employees and with net 
sales revenue or total assets 
less than YTL25 million and which do not have partnership 
of more than 25% Interest rate for TL cred its determined by Turk 
Eximbank in accordance w ith developments in 
money markets and varies according to repayment 
period  
Interest rate for foreign currency credits varies in accordance with repayment period and is linked to 
LIBOR/ EURIBOR/STG LIBOR/TIBOR 
Maturity 540 days Maximum 100% of f.o.b. export commitments 
Maximum US$100,000 per company 2003:  
2004:  2005:  
2006 
2007
h: 5.4
18.910.9
3.5
0.8 
.. Not available. 
a Intermediation charges by commercial banks  usually bring an additiona l two to three points to the interest charged, while 
commercial banks are permitted to add a maximum of one point  to the interest rates dete rmined by Turk Eximbank. 
b These programmes are sub-programmes of PSEC TL.  A minimum of  30% of the general limit allocated to commercial banks 
has to be extended to small and medium-s cale enterprises, while intermediary banks are required to extend between 5% and 25% 
of their general limit to credit demands for firms in priority development areas. 
c Intermediation charges by commercial banks  usually bring an additiona l one to two points to the interest charged, while 
commercial banks are permitted to add a maximum of 0.5 point s to the interest rates dete rmined by Turk Eximbank. 
d Foreign trade companies established by export-or iented manufacturing firms in the same sector. 
e Performance Related Export Credit Programme was renamed as Pre-export Credit Programme in April 2003. 
f OIC = Organization of Islamic Conference. 
g Project Credits Programme was renamed as Buyers’ Credit and Guarantee Programme.  Projects undertaken by Turkish 
contractors abroad are mainly financed under this programme. 
h End-July 2007. 
i The EFIL programme ended in August 2003. Note: Export credit insurance has been voluntary since 17 February  1997.  However, if beneficiaries of the Pre-Shipment Export 
Credit Programmes, Foreign Trade Companies Export Credit Programmes and Pre-export Credit Programmes are also short-term 
export credit insurance policy holders, they receive discount on in terest rates (one point disc ount on YTL credits and 0.25 poi nt 
discount on foreign currency credits). 
Source : Information provided by the Turkish authorities. WT/TPR/S/192/Rev.1 Trade Policy Review 
Page 146 
 
 
Table AIV.1 
Applied MFN tariffs, by ISIC Rev.2 category, 2007 
(Per cent and US$ million) 
  Number 
of lines Simple 
average Range Standard 
deviation 2005 
Importsa 
ISIC code  Description  (Per cent) (US$ million)
 Total 18,253 11.6 0-225 26.4 116,774.2a 
            
1 Agriculture, hunting, forestry & fishing 928 28.3 0-150 32.7 2,711.5 
11 Agriculture and hunting 695 33.2 0-150 35.3 2,432.2 
12 Forestry and logging 112 0.2 0-3.2 0.7 254.7 
121 Forestry 42 0.5 0-3.2 1.1 32.2 
122 Logging 70 0.0 0 0.0 222.4 
13 Fishing 121 26.0 0-37.5 13.0 24.6 
1301 Ocean and coastal fishing 111 26.1 0-37.5 13.0 18.8 
1302 Fishing n.e.c. 10 24.8 0-37.5 13.3 5.9 
            
2 Mining and quarrying 255 0.3 0-20 1.7 10,933.1 
21 Coal mining 6 0.0 0 0.0 1,573.1 
22 Crude petroleum and natural gas production 10 1.1 0-8 2.5 8,736.6 
23 Metal ore mining 63 0.2 0-1.5 0.4 387.2 
2301 Mining of iron ores 5 1.0 1 0.0 313.6 
2302 Non-ferrous ore mining 58 0.1 0-1.5 0.3 73.6 
29 Other mining 176 0.3 0-20 2.0 236.2 
2901 Mining of feldspar 84 0.0 0-1.7 0.3 112.5 
2902 Mining of fertilizer and chemical minerals 44 0.1 0-1.7 0.4 86.9 
2903 Salt mining 10 4.8 0-20 7.0 9.3 
2909 Mining and quarrying n.e.s. 38 0.0 0 0.0 27.6 
            
3 Manufacturing 17,069 10.9 0-225 25.9 96,896.4 
3 - 31 Manufacturing (excluding food processing) 14,775 4.3 0-46.8 3.8 94,472.1 
            
31 Manufacture of food, beverages and tobacco 2,294 53.8 0-225 53.1 2,424.4 
311 Food products 1,874 57.9 0-225 55.0 1,717.7 
3111 Meat products 377 116.8 0-225 73.2 380.1 
3112 Dairy products 180 98.8 0-170 59.9 66.5 
3113 Fruit and vegetable canning 534 43.9 0-135.9 22.3 132.0 
3114 Fish products 288 35.5 0-81.9 21.5 48.4 
3115 Manufacture of oil and fats (veg. and animal) 201 22.9 0-50 10.8 829.4 
3116 Grain mill products 167 33.5 3.8-82 18.4 145.4 
3117 Manufacture of bakery products 54 9.7 3.8-37 6.9 19.1 
3118 Sugar products 16 97.3 0-135 58.4 30.0 
3119 Cocoa and chocolate confectionery 57 14.1 6.2-58.5 15.5 66.9 
312 Other food products and animal feeds 197 29.0 0-145 40.6 560.0 
3121 Other food products 142 37.9 0-145 44.8 447.9 
3122 Manufacture of animal feeds 55 6.1 0-20 4.1 112.1 
313 Beverages 209 38.8 0-70 33.2 53.2 
3131 Distillation of spirits and alcohol production 71 2.6 0-70 12.8 35.2 
3132 Manufacture of wines 112 66.1 13-70 13.8 2.7 
3133 Manufacture of malt liquors and malt 12 14.1 0-23.1 10.1 3.5 
3134 Soft drinks and mineral waters 14 5.4 0-9.6 4.4 11.8 
314 Tobacco manufacturing 14 52.4 10-74.9 25.3 93.5 
            
32 Textile, wearing apparel and leather industries 3,287 7.8 0-17 3.2 6,074.6 
321 Textiles 2,484 7.4 0-12 2.7 4,804.2 
3211 Textile spinning, w eaving and finishing 1,667 6.5 0-8 2.2 3,682.9 
Table AIV.1 (cont'd) Turkey WT/TPR/S/192/Rev.1 
 Page 147 
 
 
  Number 
of lines Simple 
average Range Standard 
deviation 2005 
Importsa 
ISIC code  Description  (Per cent) (US$ million)
3212 Made-up textile goods except wearing apparel 195 9.5 2-12 3.0 103.5 
3213 Knitted and croc heted fabrics 360 11.0 6.5-12 1.7 423.3 
3214 Carpets and rugs 80 7.1 2.2-8 1.8 144.7 
3215 Cordage, rope, etc 52 8.3 5.8-12 1.4 17.9 
3219 Textiles n.e.c. 130 5.8 3.2-8 1.4 431.9 
322 Manufacture of wearing apparel, except footwear 514 10.9 0-12 2.6 512.1 
323 Leather products, except footwear and wearing 
apparel 161 3.4 0-9.7 2.3 501.5 
3231 Tanning and dressing of leather 68 3.5 0-6.5 2.6 180.3 
3232 Fur dressing and dying 34 1.9 0-3.7 1.1 76.8 
3233 Leather products except footwear 59 4.1 2-9.7 2.0 244.4 
324 Footwear, except vulcanized rubber or plastic 
footwear 128 8.0 3-17 4.8 256.8 
            
33 Wood and wood products, including furniture 314 2.0 0-10 2.3 679.1 
331 Wood and wood products, except furniture 265 2.0 0-10 2.4 338.6 
3311 Sawmills and woodmills 185 1.9 0-10 2.5 297.4 
3312 Wooden case containers and cane ware 37 2.9 0-4.7 1.4 14.9 
3319 Wood and cork products 43 1.7 0-4.7 2.1 26.2 
332 Manufacture of furniture & fixtures, except 
primarily of metal 49 1.9 0-5.6 1.9 340.5 
            
34 Paper, paper products, printing and publishing 475 0.2 0-7 1.2 2,381.5 
341 Paper products 383 0.3 0-7 1.3 2,191.4 
3411 Pulp, paper and paperboard 286 0.4 0-7 1.5 1,448.4 
3412 Containers, paper boxes, paperboard 16 0.0 0 0.0 62.0 
3419 Articles n.e.s.(stationery) 81 0.0 0 0.0 681.0 
342 Printing and publishing and allied industries 92 0.0 0 0.0 190.1 
            
35 Chemicals, petroleum, coal, rubber, plastics 3,968 4.3 0-17.3 2.8 24,063.7 
351 Industrial chemicals 2,557 5.1 0-17.3 2.1 11,706.0 
3511 Basic industrial chemicals 2,101 5.1 0-17.3 2.0 4,787.7 
3512 Fertilizers and pesticides 94 5.1 0-6.5 2.3 911.6 
3513 Synthetic resins, plastic  materials except glass 362 5.0 0-6.5 2.5 6,006.7 
352 Other chemicals, incl. pharm. 991 2.7 0-9 3.1 5,329.0 
3521 Paints, varnishes and lacquers 51 5.6 0-6.5 1.8 377.7 
3522 Drugs and medicines 545 1.1 0-6.5 2.4 3,326.8 
3523 Soaps 65 2.2 0-6.5 2.7 534.7 
3529 Other chemicals n.e.s. 330 4.9 0-9 2.6 1,089.8 
353 Petroleum refineries 132 2.9 0-6.5 1.7 5,345.9 
354 Manuf. of miscellaneous petroleum & coal products 30 0.5 0-4.6 1.4 181.4 
355 Rubber products 202 3.9 0-17 4.3 904.9 
3551 Tyre and tube industries 50 3.6 0-4.5 1.5 352.9 
3559 Rubber products n.e.s. 152 4.0 0-17 4.9 551.9 
356 Manufacture of plastic products n.e.s. 56 6.2 0-6.5 1.0 596.6 
            
36 Non-metallic mineral products except of petrol. & 
coal 513 3.7 0-12 2.6 998.5 
361 Pottery and china 53 5.9 3-12 2.6 109.9 
362 Manufacture of glass and glass products 224 4.4 0-11 2.6 437.5 
369 Other non-metallic mineral products 236 2.6 0-7 2.1 451.1 
3691 Structural clay products 85 4.0 0-7 1.9 156.7 
3692 Ciment, lime and plaster 18 1.3 0-1.7 0.7 37.4 
Table AIV.1 (cont'd) WT/TPR/S/192/Rev.1 Trade Policy Review 
Page 148 
 
 
  Number 
of lines Simple 
average Range Standard 
deviation 2005 
Importsa 
ISIC code  Description  (Per cent) (US$ million)
3699 Non-metallic mineral products 133 1.9 0-7 1.8 257.0 
37 Basic metal industries 1,382 4.2 0-23.4 5.4 16,950.4 
371 Iron and steel basic industries 958 4.6 0-23.4 6.1 9,965.3 
372 Non-ferrous metal basic industries 424 3.1 0-10 2.9 6,985.1 
            
38 Fabricated metal products, machinery & equipment 4,449 2.5 0-22 2.7 42,345.0 
381 Fabricated metal products, except machinery & 
equip. 570 2.8 0-8.5 1.8 1,799.3 
3811 Manufacture of cutlery and hardware 150 3.2 1.7-8.5 1.9 478.7 
3812 Metal furniture and fixtures 23 1.5 0-3.7 1.4 35.1 
3813 Structural metal products 70 2.6 0-7 1.7 428.7 
3819 Fabricated metal prod. except mach. & equip. n.e.c. 327 2.7 0-6 1.8 856.8 
382 Non-electrical machinery incl. computers 1,571 1.7 0-9.7 1.4 13,858.8 
3821 Engines and turbines 67 3.1 0-4.5 1.8 490.2 
3822 Agricultural machinery 114 0.5 0-7 1.1 395.6 
3823 Metal and woodworking machinery 314 2.4 0-4.5 0.7 1,910.3 
3824 Special industrial machinery 410 1.2 0-6 0.9 4,383.2 
3825 Office machinery 106 0.8 0-6 1.1 2,408.0 
3829 Non-electrical machinery and equipment, n.e.s. 560 1.9 0-9.7 1.7 4,271.5 
383 Electrical machinery apparatus, appliances & 
supplies 1,083 2.7 0-14 3.0 9,854.1 
3831 Electrical motors and apparatus 268 2.0 0-4.7 1.3 1,809.4 
3832 Radio, television and communication equipment 426 3.0 0-14 4.5 6,278.8 
3833 Electrical appliances and houseware 58 2.6 1.7-6.9 0.7 392.3 
3839 Electrical apparatus n.e.s. 331 2.9 0-5.7 1.1 1,373.6 
384 Transport equipment 558 4.5 0-22 4.4 14,273.9 
3841 Ship building and repairing 94 1.2 0-6.2 1.4 1,214.0 
3842 Railway and tramway 64 1.9 0-3.7 0.6 83.1 
3843 Motor vehicles 307 6.4 0-22 4.9 12,372.6 
3844 Motorcycles et bicycles 35 6.1 0-15 3.1 315.0 
3845 Aircraft manufacture 48 2.3 0-7.7 2.0 269.7 
3849 Other transport equipment n.e.c. 10 1.6 0-2.7 0.9 19.5 
385 Professional and scientific equipment 667 1.9 0-18.3 2.1 2,559.0 
3851 Prof., scientif., measuring equipment 479 1.2 0-6.5 1.5 2,056.8 
3852 Photographic and optical goods 116 3.4 0-6.7 1.7 356.3 
3853 Watches and clocks 72 4.7 0.1-18.3 2.8 145.9 
            
39 Other manufacturing industries 387 2.9 0-46.8 4.4 979.3 
3901 Jewellery and related articles 40 1.4 0-4.7 1.6 234.0 
3902 Musical instruments 44 3.2 1.7-4 0.5 20.6 
3903 Sporting goods 43 3.9 0-17 4.0 104.6 
3909 Other manufacturing n.e.c. 260 2.9 0-46.8 5.1 620.2 
            
4 Electrical energy 1 0.0 0 0.0 18.2 
a The total of imports is higher than the sum of sub-items, as  certain imports, to the value of US$6,215.0 million are not clas sified 
in the Harmonized System and theref ore cannot be classified under ISIC. 
Note: Calculations include the ad valorem  component of alternate rates. 
Source: WTO Secretariat calculations , based on data provided by  the Turkish authorities. Turkey WT/TPR/S/192/Rev.1 
 Page 149 
 
 
Table AIV.2 
Summary of Turkey's specific commitments in services 
(Explanation of symbols at end of table) 
Modes of supply 
Sector or subsector  Cross-border 
supply Consumption 
abroad Commercial 
presence Presence of 
natural persons 
 Market Access/National Treatment 
1.  BUSINESS SERVICES     
A.  Professionals services     
Legal services (advisory services on foreign and 
international law only) NL/NL NL/NL NL/OP NL/NL 
Accounting, auditing and bookkeeping services U/U NL/NL OP/OP U/OP 
Engineering and architectural servic es NLsp/NL NLsp/NL NLsp/NL NLsp/NL 
B.  Computer and related services     
Consultancy services relate d to the installation of 
computer hardware NLsp/NL NL/NL NLsp/NL NLsp/NL 
Software implementation services NLsp/NL NL/NL NLsp/NL NLsp/NL 
Data processing services NLsp/NL NL/NL NLsp/NL NLsp/NL 
F.  Other business services     
Advertising services NL/NL NL/NL NL/NL NL/NL 
Market research services NL/NL NL/NL NL/NL NL/NL 
Management consulting NL/NL NL/NL NL/NL NL/NL 
Packaging services NL/NL NL/NL NL/NL NL/NL 
Services incidental to hunting OP/NL NL/OP OP/NL NL/NL 
Services incidental to mining OP/OP NL/NL NLsp/NL NL/NL 
2.  COMMUNICATION SERVICES     
A.  Postal services OP/OP NL/NL OP/OP U/U 
B.  Courier services NL/NL NL/NL NL/NL NL/NL 
C.  Telecommunication services     
Voice telephone services OP/OP NL/NL OP/OP Uex/Uex 
Packet-switched data transmission services OP/OP NL/NL OP/OP Uex/Uex 
Circuit-switched data transmission services OP/OP NL/NL OP/OP Uex/Uex 
Telegraph services OP/OP NL/NL OP/OP Uex/Uex 
Facsimile services OP/OP NL/NL OP/OP Uex/Uex 
Private leased circuit services OP/OP NL/NL OP/OP Uex/Uex 
Telegraph services OP/OP NL/NL OP/OP Uex/Uex 
Electronic mail OP/OP NL/NL OP/NL OP/NL 
Voice mail OP/OP NL/NL OP/OP U/U 
On-line information and data-base retrieval OP/OP NL/NL OP/OP U/U 
Electronic data interchange OP/NL NL/NL OP/NL OP/NL 
Enhanced/value-added facsimile services, incl. store and 
forward, store and retrieve OP/NL NL/NL OP/NL OP/NL 
Code and protocol OP/NL NL/NL OP/NL OP/NL 
On-line information and/or data processing OP/OP NL/NL OP/OP U/U 
Mobile analog/digital cellular; paging; cable TV OP/OP NL/NL OP/OP Uex/Uex 
3.  CONSTRUCTION AND RELATED ENGINEERING 
SERVICES NLsp/OP NL/NL OP/NL NLsp/NL 
5.  EDUCATION SERVICES     
A., B., E. Primary, seconda ry and other educational 
services OP/NL NL/NL OP/OP OP/NL 
   Table AIV.2 (cont'd)WT/TPR/S/192/Rev.1 Trade Policy Review 
Page 150 
 
 
Modes of supply 
Sector or subsector  Cross-border 
supply Consumption 
abroad Commercial 
presence Presence of 
natural persons 
 Market Access/National Treatment 
C.  Higher education services NL/NL NL/NL OP/NL NL/NL 
6.  ENVIRONMENTAL SERVICES     
A.  Sewage services U/U NL/NL NL/NL NL/NL 
B.  Refuse disposal services U/U NL/NL NL/NL NL/NL 
C.  Sanitation and similar services U/U NL/NL NL/NL NL/NL 
7.  FINANCIAL SERVICES     
A.  Insurance and insurance related services     
Direct insurance: non-life OP/NL OP/NL NL/OP NL/NL 
Direct insurance: life U/NL NL/NL OP/NL NL/NL 
Reinsurance and retrocession OP/NL OP/NL NL/NL NL/NL 
Insurance intermediation OP/NL OP/NL OP/NL OP/NL 
Services auxiliary to insuran ce NLsp/NL NLsp/NL NL/NL NLsp/NL 
B.  Banking and other fina ncial services     
Acceptance of deposits NL/NL NL/NL OP/NL NL/NL 
Lending of all types: consumer credit NL/NL NL/NL OP/NL NL/NL 
Lending of all types: factoring NL/NL NL/NL OP/NL NL/NL 
Lending of all types: mortga ge credit and financing of 
commercial transactions NL/NL NL/NL OP/NL NL/NL 
Financial leasing OP/OP OP/OP OP/NL NL/NL 
All payment and money transmission services NL/NL NL/NL OP/NL NL/NL 
Guarantees and commitments NLsp/NL NLsp/NL NL/NL NL/NL 
Trading for own account or for account of customer: 
money market instruments. NL/NL NL/NL OP/NL NL/NL 
Trading for own account or for account of customer: 
foreign exchange NL/NL NL/NL OP/NL NL/NL 
Trading for own account or for account of customer: 
derivative products NL/NL NL/NL OP/NL NL/NL 
Trading for own account or for account of customer: 
exchange rate and interest rate instruments NL/NL NL/NL OP/NL NL/NL 
Trading for own account or for account of customer: 
transferable securities NL/NL NL/NL OP/NL NL/NL 
Trading for own account or for account of customer: other 
negotiable instruments including bullion NL/NL NL/NL OP/NL NL/NL 
Underwriting and placement NL/NL NL/NL OP/NL NL/NL 
Money broking OP/OP OP/OP OP/OP OP/OP 
Asset management portfolio management NL/NL NL/NL OP/NL NL/NL 
Collective investment management NL/NL NL/NL OP/NL OP/NL 
Pension fund management OP/OP OP/OP OP/OP OP/OP 
Custodial, depository and trust services NL/NL NL/NL OP/NL NL/NL 
Settlement and clearing services NL/NL NL/NL OP/NL NL/NL 
Provision and transfer of financial information NL/NL NL/NL NL/NL NL/NL 
Advisory, intermediation and other auxilia ry services NL/NL NL/NL NL/NL NL/NL 
8.  HEALTH RELATED AND SOCIAL SERVICES     
A.  Hospital services Utf/NL NL/NL OP/NL U/U 
9.  TOURISM AND TRAVEL RELATED SERVICES     
A.  Hotels and restaurants Utf/NL NLsp/NL NL/NL OP/NL 
   Table AIV.2 (cont'd)Turkey WT/TPR/S/192/Rev.1 
 Page 151 
 
 
Modes of supply 
Sector or subsector  Cross-border 
supply Consumption 
abroad Commercial 
presence Presence of 
natural persons 
 Market Access/National Treatment 
B.  Travel agencies and tour operato rs services OP/OP NL/NL NL/OP NL/NL 
11.  TRANSPORT SERVICES     
A.  Maritime transport services     
Passenger transportation OP/OP NL/NL OP/NL OP/OP 
Freight transportation OP/OP NL/NL OP/NL OP/NL 
Rental of vessels with crew NL/OP NL/OP NL/NL NL/NL 
Maintenance of repair of vessels NL/NL NL/NL NL/NL NL/NL 
C.  Air transport services     
Selling of air transport services OP/NL NL/NL NL/NL NL/NL 
Computer reservation systems NL/NL NL/NL NL/NL NL/NL 
Maintenance and repair of aircraft NL/NL NL/NL OP/NL NL/NL 
E.  Rail transport services OP/NL NL/NL OP/NL NL/NL 
F.  Road transport services     
Passenger transportation U/U NL/NL OP/NL NL/NL 
Freight transportation U/U NL/NL OP/NL NL/NL 
NL No limitations, i.e. Turk ey agreed to place no constraints on the item in question. 
NLsp No limitations, but special provisions applied. 
U Unbound, i.e Turkey made no engagements with respect to the item in question. 
Uex Unbound, except as provided by Turkey's horizontal commitments. Utf Unbound due to lack of technical feasibility. 
OP Other provisions apply. 
Source:  WTO document S/DCS/W/ TUR, 24 January 2003.  
 WT/TPR/S/192/Rev.1 Trade Policy Review 
Page 152 
 
 
Table AIV.3  
Summary of Article II (MFN) exemptions listed by Turkeya 
I.  All sectors 
Turkey extends full national treatment to investments by 44 countriesb ; executes investment transf ers of Belgium-Luxembourg and 
Kuwait in Turkey; grants foreign exchange risk guarantees for the 44 countries  defaulting as a result of balance-of-payments 
difficulties; covers "trade risks" in Japan; and extends the MFN Articles to five countries (Bangl adesh, Germany, Japan, Korea,  and 
Poland), relating to the privileges accorded to the investors of third countries resulti ng from its membership in or associated  with a free-
trade zone, an economic cooperation, a customs union, or a common market.  
Libya is granted a waiver (but it is not applied) on the restri ction to transfer premiums for long-term insurance schemes and t he 
employment of Libyan workers by Libyan companies. 
On the basis of reciprocity, foreigners may own real estate in Turkey by acquisition or by inheritance. 
If the amount of consulate duties collected  from Turkey is higher than the amount written in the tariff lists, similar duties c ollected from 
that country will be increased reciprocally. 
II.  Sector-specific commitments (by major service area)c 
1.  BUSINESS SERVICES 
A.  Professional services If any country  restricts Turkish citizens for performing arts and supplying services, similar activit ies of 
that country could be prohibited in Turkey.  
Accounting, auditing 
and book-keeping 
services Under reciprocal conditions, professi onals from countries that have codified the principles for the 
profession of financial advisory services may be  authorized to perform the service in Turkey. 
2.  COMMUNICATION SERVICES 
Postal services On the basis of reci procity, Turkey may reduce the price of mail to Iraq, Greece, Iran, and Pakistan. 
C.  Telecommunications 
services On the basis of reciprocity, Turkey may reduce fees for Iran and Syria for the transit of land connections 
and the use of satellite ground stations.  
 Turkey may apply different accounting rates for diffe rent operators/countries c overed by International 
Telecommunication Services Agreements between the Government of Turkey or Telecommunications 
Company and other governments or  various foreign operators. 
7.  FINANCIAL SERVICES 
Banking If Turkish national banks wishing to open branches ab road are faced with stricter  conditions than those in 
the Turkish Banks Act, foreign banks will be  faced with the same strict conditions. 
11.  TRANSPORT SERVICES 
 On the basis of reciprocity, Turkey  may lower income and corporate tax rates for foreign road, maritime, 
and air transport companies.  Transit and bilate ral services can also be exempted from VAT. 
 Turkey may, on the basis of reciprocity, apply rest rictions, prohibitions, different treatment, and different 
tariffs to the goods and transportation vehicles of c ountries that apply the aforementioned measures to 
Turkish road, air, and maritime transportation vehicles.  
Road transport services In accordance with the Road Transport Agreement, 35 member  countries grant, on the basis of 
reciprocity, privileges concerning quotas and fees, and exemptions from th e permission procedures.d 
Rail transport services Turkey may bilaterally reduce the rental fees for ra ilway wagons for Syria, Iran, Iraq, and Lebanon;  and 
apply national treatment to the transportation tariff rates for goods for members of the Commonwealth of 
Independent States and the Baltic Republics. 
a This summary of Turkey's Article II (most-favoured-nation) ex emptions does not contain the same level of detail as the Schedu le 
and is not a substitute for it.  All measures are intended to have an  indefinite duration. 
b Countries are:  Albania, Algeria, Argentina, Austria, Azer baijan, Bangladesh, Belgium, Bu lgaria, China (P.R.), Denmark, 
Estonia, Finland, France, Georgia, Germany, Hungary, Israel, Italy, Japan, Jordan, Kazakhsta n, Korea (Rep. of), Kuwait, 
Kyrgyzstan, Latvia, Lithuania, Luxembourg, Malaysia, Mol dova, Mongolia, Netherlands, Norway, Poland, Romania, Russian 
Federation, Spain, Sweden, Switzerland, Tunisia, Turkmenist an, Ukraine, United Kingdom, United States, and Uzbekistan. 
c Sectors numbered according to the WTO Secretariat classification. 
d Members are: Afghanistan, Albania, Austria, Belgium, Bulgar ia, former Czechoslovakia, Denm ark, Egypt, Finland, France, 
Germany, Greece, Hungary, Iran, Iraq, It aly, Jordan, Kuwait, Lebanon, Lithuani a, Luxembourg, Mace donia, Moldova, the 
Netherlands, Norway, Poland, Romania, Saudi Arabia, Slovenia,  Sweden, Switzerland, Syria, Ukraine, the United Kingdom, and 
former Yugoslavia. 
Source:  WTO document S/DCS/W/ TUR, 24 January 2003.  
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