Turkish Customs Tariff Schedule · GTİP code · HS 2403.19
2403.19.10.00.12: Other smoking tobacco: Net muhtevası 500 gramı geçmeyen ambalajlarda: sigaralık tütünler
Other smoking tobacco
✓ 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.
- 2403 Diğer mamul tütün ve mamul tütün yerine geçen maddeler; " homojenize" veya yeniden tertip edilmiş tütün; tütün hülasa ve esansları:
- İçilen tütün (herhangi bir oranda tütün yerine geçen maddeleri içersin içermesin) :
- 2403.19 Diğerleri:
- Net muhtevası 500 gramı geçmeyen ambalajlarda:
- 2403.19.10.00.12 Sigaralık tütünler
What you pay
Importing into Türkiye
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 · 24.03
Official wording: Diğer mamul tütün ve mamul tütün yerine geçen maddeler; “homojenize” veya yeniden tertip edilmiş tütün; tütün hülasa ve esansları (2403.11.00.00.00, 2403.19.10.00.19, 2403.19.90.00.19, 2403.91.00.00.00, 2403.99.10.00.00, 2403.99.90.00.00 hariç)
- Rate: 42% · perakende satış fiyatı (Kanun md. 11/4)
- Specific amount: TRY 23.7404 TL / 50 gramlık birim ambalaj (farklı gramajda orantılı)
- Minimum specific amount: TRY 2.2953 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
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
2403.19 Smoking tobacco, whether or not containing tobacco: other
UK 70% Third-country duty 2 tariff lines 
EU 74.9% Third-country duty 2 tariff lines 
USA 350% General (MFN) 4 tariff lines · 3× specific or compound duty 
Canada 4% Third-country duty 4 tariff lines 
Mexico 67% Third-country duty 1 tariff line 
Brazil 18% Third-country duty 1 tariff line 
Argentina 20% Third-country duty 2 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 4 tariff lines · 3× specific or compound duty 
Japan 3.4% – 29.8% Third-country duty 2 tariff lines · average 16.6% 
Taiwan 15% Third-country duty 1 tariff line 
GCC 100% Third-country duty 5 tariff lines 
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 Türkiye lines: 2403.19
- 2403.19.10.00.11Net muhtevası 500 gramı geçmeyen ambalajlarda: pipo tütünleri
- 2403.19.10.00.12Net muhtevası 500 gramı geçmeyen ambalajlarda: sigaralık tütünler
- 2403.19.10.00.19Net muhtevası 500 gramı geçmeyen ambalajlarda: diğerleri
- 2403.19.90.00.11İçilen tütün: diğerleri, diğerleri, pipo tütünleri
- 2403.19.90.00.12İçilen tütün: diğerleri, diğerleri, sigaralık tütünler
- 2403.19.90.00.19İçilen tütün: diğerleri, diğerleri, diğerleri
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.
In the Turkish Customs Tariff Schedule, 2403.19.10.00.12 is one of 6 lines under subheading 2403.19, smoking tobacco, whether or not containing tobacco: other.
The statutory rate is 74.9%.
For the same subheading, the UK duty is 70%, the EU duty is 74.9%, the US duty is 350%, 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 3.4%–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 2403.19 worth US$23m in 2024; the largest supplier was Poland.
Questions and answers
What is the Türkiye import duty for GTİP code 2403.19.10.00.12?
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 2403.19 as a whole, the largest supplier in 2024 was Poland (US$7m), followed by Germany.
Typical products
Everyday names, not part of the legal text.