Scope regulation for additional customs tax exemption with investment incentive documents

A scope arrangement was made for the exemption of additional customs duty (IGV) in imports within the scope of investment incentive documents.

According to the decision of the President to amend the decision of the President regarding the application of additional customs duty on imports, published in today’s issue of the Official Gazette, IGV will not be applied to imports made using customs duty exemption within the scope of the investment incentive document.

The exemption regulated by the 4th element in the Presidency’s decision numbered 3351, in the previous application; It included the imports realized within the scope of investment incentive documents within the framework of the decision on state aids for investments put into effect with the decision of the Council of Ministers numbered 2012/3305.

Although the IGV exemption application, which has been regulated with today’s decision, came into force as of January 1, it will also be applied to incentive documents issued before this date, with the discontinuous element added to the decision.