KKDF
Also called: Kaynak Kullanımını Destekleme Fonu · Resource Utilisation Support Fund levy
A Turkish fund levy charged on imports financed with credit or on deferred payment terms such as acceptance credit and deferred payment. The rate is set by presidential decision and does not apply to cash-against-goods or prepaid imports in most cases.
In practice
The payment method agreed with a foreign supplier can add a percentage-based cost at Turkish customs, so finance and purchasing teams should consider it together.
Applies to: 
Türkiye
Related terms
- KDV (Turkish VAT)
- Türkiye's value added tax, levied under Law No. 3065 at a general rate with reduced rates for certain goods. On import it is collected by customs on…
- Import VAT
- Value added tax charged on goods when they enter a VAT territory, collected by customs together with duty. Its base is normally the customs value…