Turkish Customs Tariff Schedule · GTİP code · HS 2403.11

2403.11.00.00.00

2403.11.00.00.00: Bu faslın 1 nolu alt pozisyon notunda belirtilen nargile tütünleri

✓ 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. 2403 Diğer mamul tütün ve mamul tütün yerine geçen maddeler; " homojenize" veya yeniden tertip edilmiş tütün; tütün hülasa ve esansları:
  2. İçilen tütün (herhangi bir oranda tütün yerine geçen maddeleri içersin içermesin) :
  3. 2403.11.00.00.00 Bu faslın 1 nolu alt pozisyon notunda belirtilen nargile tütünleri

What you pay

Importing into Türkiye

Customs duty 74.9% standard rate
Additional duties and charges + ÖTV 0% Import requirements: 1
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 1

  • Import controlDiğer mamul tütün ve mamul tütün yerine geçen maddeler; “homojenize” veya yeniden tertip edilmiş tütün; tütün hülasa ve esansları · Tarım ve Orman Bakanlığı (Tütün ve Alkol Dairesi Başkanlığı) · İTHALATTA UYGUNLUK BELGESİNE TABİ ÜRÜNLER
    Applies to goods from
    all countries
    In force
    from 1 January 2026
    Legal act
    Tebliğ (Ürün Güvenliği ve Denetimi) 2026/19 (RG 31.12.2025, 33124 (4. Mükerrer))

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 (III): alcoholic and soft drinks, tobacco products · 2403.11.00.00.00

Official wording: Bu faslın 1 nolu alt pozisyon notunda belirtilen nargile tütünleri

  • Rate: 0% · perakende satış fiyatı (Kanun md. 11/4)
  • Specific amount: TRY 2.6064 TL / 50 gramlık birim ambalaj (farklı gramajda orantılı)
  • Minimum specific amount: TRY 0.7008 TL / gram (diğer tütün mamulleri)

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)—74.9%
GSP (least developed countries)
Afghanistan, Angola, Bangladesh, Benin and 44 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Equatorial Guinea, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mongolia, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

 Free
agreements with EU, United Kingdom, EFTA, Faroe Islands, Bosnia & Herzegovina, South Korea, and Malaysia
Austria, Belgium, Bosnia & Herzegovina, Bulgaria and 32 more

Austria, Belgium, Bosnia & Herzegovina, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Faroe Islands, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malaysia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, South Korea, Spain, Sweden, Switzerland, United Kingdom

 Free
Türkiye–Singapore agreement Singapore Free
Türkiye–Kosovo agreement Kosovo Free
GSP+ Free
GSP (developing countries)
Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands and 10 more

Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kenya, Kyrgyzstan, Micronesia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Tajikistan, Uzbekistan

 52.4%
Türkiye–United Arab Emirates agreement United Arab Emirates 74.9%
Türkiye–Venezuela agreement Venezuela 74.9%

Footnotes

  • Gürcistan için gümrük vergisi %0 olarak uygulanır.
  • Şili Cumhuriyeti için gümrük vergisi %0 olarak uygulanır.
  • EFTA üyesi ülkeler ve Faroe Adaları için DÜ sütunundaki gümrük vergileri uygulanır.

Same subheading in other tariffs

2403.11 Water-pipe tobacco specified in subheading note 1 to this chapter

UK 70% Third-country duty 1 tariff line EU 74.9% Third-country duty 1 tariff line USA specific or compound duty General (MFN) 1 tariff line Canada 4% Third-country duty 1 tariff line Mexico 67% Third-country duty 1 tariff line Brazil 18% Third-country duty 1 tariff line Argentina 20% Third-country duty 1 tariff line Peru 6% Third-country duty 1 tariff line New Zealand 5% Third-country duty 2 tariff lines · 1× specific or compound duty Japan 29.8% Third-country duty 1 tariff line Taiwan 15% Third-country duty 1 tariff line GCC 100% Third-country duty 1 tariff line Switzerland specific or compound duty Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line North Macedonia 45% – 60% Third-country duty 2 tariff lines · average 52.5% Nigeria 20% Third-country duty 1 tariff line

Legal notes

Subheading note

1. For the purposes of subheading 240311, the expression ‘water-pipe tobacco’ means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

Chapter notes: Chapter 24 →

In the Turkish Customs Tariff Schedule, 2403.11.00.00.00 is one of 1 line under subheading 2403.11, water-pipe tobacco specified in subheading note 1 to this chapter.

The statutory rate is 74.9%.

For the same subheading, the UK duty is 70%, the EU duty is 74.9%, the Canada duty is 4%, the Mexico duty is 67%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 29.8%, the Taiwan duty is 15%, the GCC duty is 100%, the Norway duty is free, the North Macedonia duty is 45%–60% and the Nigeria duty is 20%.

Türkiye imported goods of subheading 2403.11 worth US$3m in 2024; the largest supplier was Egypt.

Questions and answers

What is the Türkiye import duty for GTİP code 2403.11.00.00.00?

The statutory rate in the Turkish Customs Tariff Schedule is 74.9%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does Türkiye import these goods from?

For subheading 2403.11 as a whole, the largest supplier in 2024 was Egypt (US$3m).

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