Turkish Customs Tariff Schedule · GTİP code · HS 4203.10

4203.10.00.00.25

4203.10.00.00.25: Leather clothing: Tabii veya terkip yoluyla elde edilen deri ve köseleden: giyim eşyası, diğerleri, etek

Leather clothing

✓ 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. 4203 Tabii veya terkip yoluyla elde edilen deri ve köseleden giyim eşyası ve aksesuarı:
  2. 4203.10 Giyim eşyası
  3. Diğerleri:
  4. 4203.10.00.00.25 Etek

What you pay

Importing into Türkiye

Customs duty 4% standard rate
Additional duties and charges 1 additional measure 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.

Additional duties and charges 1

  • Additional customs duty (İGV) 39%
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia, Switzerland, Iceland, Liechtenstein, Norway, Albania, Venezuela, United Kingdom, Bosnia & Herzegovina, Morocco, Faroe Islands, Palestinian Territories, Georgia, South Korea, Israel, Montenegro, Kosovo, North Macedonia, Malaysia, Egypt, Mauritius, Moldova, Serbia, Singapore, Chile, Tunisia
    Legal act
    Karar 3351 (İGV), 2026

Import requirements 1

  • Import surveillancekayda alma (kayıt belgesi); kıymet eşiği yok
    Applies to goods from
    all countries
    In force
    from 25 December 2020
    Legal act
    Gözetim Tebliği 2020/9 (RG 25.12.2020, 31345); değişik: RG 09.03.2023, RG 17.07.2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—4%
Türkiye’s free trade agreements
Albania, Austria, Belgium, Bosnia & Herzegovina and 48 more

Albania, Austria, Belgium, Bosnia & Herzegovina, Bulgaria, Chile, Croatia, Cyprus, Czechia, Denmark, Egypt, Estonia, Faroe Islands, Finland, France, Georgia, Germany, Greece, Hungary, Iceland, Ireland, Israel, Italy, Kosovo, Latvia, Liechtenstein, Lithuania, Luxembourg, Malaysia, Malta, Mauritius, Moldova, Montenegro, Morocco, Netherlands, North Macedonia, Norway, Palestinian Territories, Poland, Portugal, Romania, Serbia, Singapore, Slovakia, Slovenia, South Korea, Spain, Sweden, Switzerland, Tunisia, United Kingdom, Venezuela

 Free
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
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

 Free
GSP+ Free
Türkiye–United Arab Emirates agreement United Arab Emirates 2.5%
Türkiye–Qatar agreement Qatar 4%

Same subheading in other tariffs

4203.10 Articles of apparel and clothing accessories, of leather: articles of apparel

UK 4% Third-country duty 1 tariff line EU 4% Third-country duty 1 tariff line USA 4.7% – 6% General (MFN) 2 tariff lines · average 5.4% Canada 13% General (MFN) 6 tariff lines Mexico Free – 20% General (MFN) 3 tariff lines · average 13.3% Brazil 18% General (MFN) 1 tariff line Argentina 20% General (MFN) 2 tariff lines Peru 6% General (MFN) 1 tariff line New Zealand 10% General (MFN) 2 tariff lines Japan 10% – 16% General (MFN) 2 tariff lines · average 13% Taiwan 6.7% General (MFN) 1 tariff line GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 4 tariff lines North Macedonia 20% General (MFN) 1 tariff line Nigeria 20% General (MFN) 1 tariff line

Türkiye lines: 4203.10

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.

  • N332691 U.S. CBP 12 May 2023 · 4203.10.40.95

    The tariff classification of women’s wearing apparel from Italy

  • N288495 U.S. CBP 22 August 2017 · 4203.10.40.85

    The tariff classification and country of origin determination of an unfinished leather vest from Pakistan.

  • N283210 U.S. CBP 2 March 2017 · 4203.10.40.85

    The tariff classification of cape sleeve from China and Cambodia

  • N283211 U.S. CBP 2 March 2017 · 4203.10.40.85

    The tariff classification of upper body garments from China and Cambodia

5 rulings in total for this code

Legal notes

Notes

1. For the purposes of this chapter, the term ‘leather’ includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.

2. This chapter does not cover:

  1. (a) sterile surgical catgut or similar sterile suture materials (heading 3006);

  2. (b) articles of apparel and clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304);

  3. (c) made-up articles of netting (heading 5608);

  4. (d) articles of Chapter 64;

  5. (e) headgear or parts thereof of Chapter 65;

  6. (f) whips, riding-crops or other articles of heading 6602;

  7. (g) cuff links, bracelets or other imitation jewellery (heading 7117);

  8. (h) fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally, Section XV);

  9. (ij) strings, skins for drums or the like, or other parts of musical instruments (heading 9209);

  10. (k) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);

  11. (l) articles of Chapter 95 (for example, toys, games, sports requisites); or

  12. (m) buttons, press-fasteners, snap-fasteners, press studs, button moulds or other parts of these articles, button blanks, of heading 9606.

3.

(A) In addition to the provisions of note 2 above, heading 4202 does not cover:

  1. (a) bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);

  2. (b) articles of plaiting materials (heading 4602).

(B) Articles of headings 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings, even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.

4. For the purposes of heading 4203, the expression ‘articles of apparel and clothing accessories’ applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 9113).

Chapter notes: Chapter 42 →

In the Turkish Customs Tariff Schedule, 4203.10.00.00.25 is one of 6 lines under subheading 4203.10, articles of apparel and clothing accessories, of leather: articles of apparel.

The statutory rate is 4%.

For the same subheading, the UK duty is 4%, the EU duty is 4%, the US duty is 4.7%–6%, the Canada duty is 13%, the Mexico duty is 0%–20%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is 10%, the Japan duty is 10%–16%, the Taiwan duty is 6.7%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 20% and the Nigeria duty is 20%.

Türkiye imported goods of subheading 4203.10 worth US$17m in 2024; the largest supplier was Italy.

Questions and answers

What is the Türkiye import duty for GTİP code 4203.10.00.00.25?

The statutory rate in the Turkish Customs Tariff Schedule is 4%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does Türkiye import these goods from?

For subheading 4203.10 as a whole, the largest supplier in 2024 was Italy (US$6m), followed by India.

Download as CSV Follow changes (RSS)

Typical products

Everyday names, not part of the legal text.