ÖTV (special consumption tax)
Also called: Özel Tüketim Vergisi
A Turkish excise-type tax under Law No. 4760, applied once to specific goods listed in its annexes, including fuels, motor vehicles, alcohol, tobacco products and some luxury and electronic goods. On import it is collected by customs, usually before KDV is calculated.
In practice
For vehicles and electronics ÖTV can be the largest single charge on import into Türkiye, so the list position of a product must be checked carefully.
Applies to: 
Türkiye
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