Turkish Customs Tariff Schedule · GTİP code · HS 1604.32

1604.32.00.00.00

1604.32.00.00.00: Havyar yerine kullanılan ürünler

✓ Can be used in a customs declaration Data: Turkish Customs Tariff Schedule, in force from 1 January 2026 · checked on 24 October 2026

This line has no official text in this language; it is shown in the language of its tariff.

  1. 1604 Hazırlanmış veya konserve edilmiş balıklar; havyar ve balık yumurtalarından elde edilen havyar yerine kullanılan ürünler:
  2. Havyar ve havyar yerine kullanılan ürünler:
  3. 1604.32.00.00.00 Havyar yerine kullanılan ürünler

What you pay

Importing into Türkiye

Customs duty 81.9% standard rate
Additional duties and charges + ÖTV 20% Import requirements: 2
VAT 20 % standard rate; 10 % or 1 % for some goods
Duty calculatorCalculate duty and taxes →

Rates for Türkiye are the applied duties of the 2026 Import Regime Decision, as consolidated by the Ministry of Trade (amendments to August 2026). The additional customs duty (İGV) and, for some farm goods, the additional financial liability (EMY) come on top. Footnotes can lower a rate for named countries or periods: see the line page.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Import requirements 2

  • Import surveillancekayda alma (kayıt belgesi); kıymet eşiği yok
    Applies to goods from
    all countries
    In force
    from 1 January 2022
    Legal act
    Gözetim Tebliği 2022/1 (RG 24.12.2021, 31699); değişik: RG 26.02.2022
  • Import controlHazırlanmış veya konserve edilmiş balıklar; havyar ve balık yumurtalarından elde edilen havyar yerine kullanılan ürünler · Tarım ve Orman Bakanlığı
    Applies to goods from
    all countries
    In force
    from 1 January 2026
    Legal act
    Tebliğ (Ürün Güvenliği ve Denetimi) 2026/5 (RG 31.12.2025, 33124 (4. Mükerrer)); değişik: RG 03.04.2026, RG 28.07.2026

Special consumption tax (ÖTV) in Türkiye

Goods in the lists of the ÖTV Law (No. 4760) pay special consumption tax once, at import or first sale, in addition to customs duty; it is part of the VAT base. The applied rate or amount is the one set by presidential decision; the description of the list row says which goods it covers.

List (IV): other goods · 1604.32.00.00.00

Official wording: Havyar yerine kullanılan ürünler

  • Rate: 20%

Law No. 4760, consolidated lists (mevzuat.gov.tr) and presidential decisions · 1 October 2026 · latest decision No. 11822 (Official Gazette 1 October 2026)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—81.9%
agreements with EFTA, Faroe Islands, and Bosnia & Herzegovina Bosnia & Herzegovina, Faroe Islands, Iceland, Liechtenstein, Norway, Switzerland Free
Türkiye–South Korea agreement South Korea Free
Türkiye–Venezuela agreement Venezuela Free
Türkiye–Malaysia agreement Malaysia 60%
agreements with EU and United Kingdom
Austria, Belgium, Bulgaria, Croatia and 24 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, United Kingdom

 70%
TPS-OIC
Bahrain, Bangladesh, Iran, Jordan and 8 more

Bahrain, Bangladesh, Iran, Jordan, Kuwait, Malaysia, Morocco, Oman, Pakistan, Qatar, Saudi Arabia, United Arab Emirates

 81.9%
D-8 Bangladesh, Indonesia, Iran, Malaysia, Nigeria, Pakistan 81.9%
Türkiye–United Arab Emirates agreement United Arab Emirates 81.9%
Türkiye–Singapore agreement Singapore 81.9%
Türkiye–Kosovo agreement Kosovo 81.9%

Footnotes

  • İran İslam Cumhuriyeti için DÜ sütununda yer alan gümrük vergisinin %30'u uygulanır.

Same subheading in other tariffs

1604.32 Caviar and caviar substitutes: caviar substitutes

UK 20% Third-country duty 2 tariff lines EU 20% Third-country duty 1 tariff line USA Free General (MFN) 2 tariff lines Canada 3% Third-country duty 1 tariff line Mexico 20% Third-country duty 1 tariff line Brazil 14.4% Third-country duty 1 tariff line Argentina 16% Third-country duty 1 tariff line Peru Free Third-country duty 1 tariff line New Zealand 5% Third-country duty 1 tariff line Japan 6.4% Third-country duty 2 tariff lines Taiwan 12.5% Third-country duty 1 tariff line GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line North Macedonia Free Third-country duty 1 tariff line Nigeria 20% Third-country duty 1 tariff line

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N333380 U.S. CBP 20 June 2023 · 1604.32.40.00

    The tariff classification of Seasoned Fish Roe from Iceland

  • N305233 U.S. CBP 26 August 2019 · 1604.32.40.00

    The tariff classification, country of origin and status under the North American Free Trade Agreement (NAFTA) of Frozen Capelin Roe and Crawfish Salad

  • N293076 U.S. CBP 26 January 2018 · 1604.32.40.00

    The tariff classification of Pressed Cod Roe from Iceland

  • 600016699 HMRC 15 September 2026 – 14 September 2029 · 1604 32 00 90

    Fish roe produced for human consumption as a topping, used as a garnish or ingredient in sushi and other Asian dishes, to add colour. The fish roe is obtained from flying fish in Peru, and then transported to China for processing, where it is washed, filtered and sorted to remove any impurities,…

Legal notes

Subheading notes

1. For the purposes of subheading 160210, the expression ‘homogenised preparations’ means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects. This subheading takes precedence over all other subheadings of heading 1602.

2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

Chapter notes: Chapter 16 →

GTİP code 1604.32.00.00.00 is a line of the Turkish Customs Tariff Schedule under HS subheading 1604.32 (caviar and caviar substitutes: caviar substitutes).

The statutory rate is 81.9%.

For the same subheading, the UK duty is 20%, the EU duty is 20%, the US duty is free, the Canada duty is 3%, the Mexico duty is 20%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 6.4%, the Taiwan duty is 12.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.

Türkiye imported goods of subheading 1604.32 worth US$1m in 2024.

Questions and answers

What is the Türkiye import duty for GTİP code 1604.32.00.00.00?

The statutory rate in the Turkish Customs Tariff Schedule is 81.9%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

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Typical products

Everyday names, not part of the legal text.