Turkish Customs Tariff Schedule · GTİP code · HS 8415.90

8415.90.00.90.12

8415.90.00.90.12: Air conditioner parts: Split sistemlerin iç üniteleri

Air conditioner parts

✓ 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. 8415 Klima cihazları (motorlu bir vantilatör ile nem ve ısıyı değiştirmeye mahsus tertibatı olanlar) (nemin ayrı olarak ayarlanamadığı cihazlar dahil):
  2. 8415.90 Aksam ve parçalar:
  3. Diğerleri:
  4. 8415.90.00.90.12 Split sistemlerin iç üniteleri

What you pay

Importing into Türkiye

Customs duty 2.7% standard rate
Additional duties and charges 2 additional measures + ÖTV 7% Import requirements: 3
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 3

  • Anti-dumping dutyKlimalar - Duvar Tipi Split Klimalar ile İç ve Dış Üniteleri 25%
    Applies to goods from
    China
    In force
    from 23 May 2024 · until 23 May 2029
    Legal act
    Tebliğ 2024/15 (RG 23.05.2024, 32118)
  • Anti-dumping dutyKlimalar - Duvar Tipi Split Klimalar ile İç ve Dış Üniteleri 25%
    Applies to goods from
    Indonesia, Pakistan, Philippines, Vietnam
    In force
    from 4 January 2011
    Legal act
    Tebliğ 2011/3 (RG 04.01.2011, 27805)
  • Additional customs duty (İGV) 7%
    Applies to goods from
    all countries except United Arab Emirates, 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 3

  • Import surveillanceSplit sistemlerin iç üniteleri · 100 ABD Doları/adet (birim gümrük kıymeti)
    Applies to goods from
    all countries
    In force
    from 30 January 2026
    Legal act
    Gözetim Tebliği 2026/18 (RG 31.12.2025, 33124 4.Mükerrer)
  • Prohibition or restrictionKlima cihazları (motorlu bir vantilatör ile nem ve ısıyı değiştirmeye mahsus tertibatı olanlar) (nemin ayrı olarak ayarlanamadığı cihazlar dahil) (87.01-87.05 pozisyonlarındaki motorlu araçlara monte edilmiş olsun olmasın) (8415.90 hariç) · Çevre, Şehircilik ve İklim Değişikliği Bakanlığı · ÇEVRENİN KORUNMASI YÖNÜNDEN KONTROL ALTINDA TUTULAN OZON TABAKASINI İNCELTEN MADDELER İLE ÇALIŞMASI DURUMUNDA İTHALİ YASAK ÜRÜNLER LİSTESİ
    Applies to goods from
    all countries
    In force
    from 1 January 2026
    Legal act
    Tebliğ (Ürün Güvenliği ve Denetimi) 2026/6 (RG 31.12.2025, 33124 (4. Mükerrer))
  • Import controlSplit sistemlerin iç üniteleri · Ticaret Bakanlığı (denetim birimi: TSE) — TAREKS · DENETİME TABİ ÜRÜNLER LİSTESİ
    Applies to goods from
    all countries
    In force
    from 1 January 2026
    Legal act
    Tebliğ (Ürün Güvenliği ve Denetimi) 2026/9 (RG 31.12.2025, 33124 (4. Mükerrer)); değişik: RG 11.07.2026

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 · 84.15

Official wording: Klima cihazları (motorlu bir vantilatör ile nem ve ısıyı değiştirmeye mahsus tertibatı olanlar) (nemin ayrı olarak ayarlanamadığı cihazlar dahil) [Yalnız 8415.10.10.00.00 Tek bir gövde halinde (self- contained); 8415.10.90.00.00 Ayrı elemanlı sistemler (split-sistem); 8415.81.00.90.00 Diğerleri(Bir soğutucu ünite ve soğutma-ısıtma çevrimini tersine değiştiren bir valf içerenler) (ters çevrimli ısı pompaları) (sivil hava taşıtlarında kullanılmaya, binek otolarına, diğer karayolu taşıtlarına mahsus olmayanlar); 8415.82.00.90.00Diğerleri (Bir soğutucu ünite içeren, sivil hava taşıtlarında kullanılmaya, binek otolarına, diğer karayolu taşıtlarına mahsus olmayan, pencere ve duvar tipi olmayan, motorlu taşıtlarda şahıslar için kullanılmayan klima cihazı); 8415.83.00.90.00 Diğerleri (Bir soğutucu ünite içermeyen, sivil hava taşıtlarında kullanılmaya, binek otolarına, diğer karayolu taşıtlarına mahsus olmayan, pencere ve duvar tipi olmayan motorlu taşıtlarda şahıslar için kullanılmayan klima cihazı); 8415.90.00.90.11 (Split sistemlerin dış üniteleri) ve 8415.90.00.90.12 (Split sistemlerin iç üniteleri)]

  • Rate: 6.7%

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)—2.7%
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
Türkiye–United Arab Emirates agreement United Arab Emirates Free
GSP+ Free
Türkiye–Qatar agreement Qatar 2.7%

Same subheading in other tariffs

8415.90 Air-conditioning machines, comprising a motor-driven: parts

UK 2% Third-country duty 6 tariff lines EU 2.7% Third-country duty 1 tariff line USA 1.4% General (MFN) 2 tariff lines Canada Free General (MFN) 2 tariff lines Mexico Free General (MFN) 2 tariff lines Brazil 12.6% – 16.2% General (MFN) 3 tariff lines · average 15% Argentina 12.6% – 18% General (MFN) 21 tariff lines · average 16.7% Peru Free General (MFN) 1 tariff line New Zealand 5% General (MFN) 5 tariff lines Japan Free General (MFN) 2 tariff lines Taiwan 1.5% – 10% General (MFN) 2 tariff lines · average 5.8% GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 2 tariff lines North Macedonia Free General (MFN) 1 tariff line Nigeria 5% – 10% General (MFN) 2 tariff lines · average 7.5%

Türkiye lines: 8415.90

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.

  • N361284 U.S. CBP 21 May 2026 · 8415.90.80.45

    The tariff classification of air conditioning fittings from Japan

  • N359690 U.S. CBP 13 April 2026 · 8415.90.40

  • N355980 U.S. CBP 11 December 2025 · 8415.90.80.25

    The tariff classification of a dryer and a coil from China

  • N353698 U.S. CBP 30 September 2025 · 8415.90.40.00

    The tariff classification of air conditioner housings from Canada

  • 600009200 HMRC 22 November 2023 – 21 November 2026 · 8415 90 00 99

    A spare part which is a replacement defrosting temperature sensor for a portable air conditioner. The interior of the sensor is made from copper.

28 rulings in total for this code

Legal notes

Chapter notes: Chapter 84 →

In the Turkish Customs Tariff Schedule, 8415.90.00.90.12 is one of 5 lines under subheading 8415.90, air-conditioning machines, comprising a motor-driven: parts.

The statutory rate is 2.7%.

For the same subheading, the UK duty is 2%, the EU duty is 2.7%, the US duty is 1.4%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 12.6%–16.2%, the Argentina duty is 12.6%–18%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 1.5%–10%, 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 5%–10%.

Türkiye imported goods of subheading 8415.90 worth US$582m in 2024; the largest supplier was China.

Questions and answers

What is the Türkiye import duty for GTİP code 8415.90.00.90.12?

The statutory rate in the Turkish Customs Tariff Schedule is 2.7%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does Türkiye import these goods from?

For subheading 8415.90 as a whole, the largest supplier in 2024 was China (US$224m), followed by Thailand.

Download as CSV Follow changes (RSS)