Turkish Customs Tariff Schedule · GTİP code · HS 8703.23

8703.23.90.12.00

8703.23.90.12.00: Petrol cars, 1500-3000 cc: Silindir hacmi 1600 cm3. ü geçen fakat 2000 cm3. ü geçmeyenler

Petrol cars, 1500-3000 cc

✓ 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. 8703 Binek otomobilleri ve esas itibariyle insan taşımak üzere imal edilmiş diğer motorlu taşıtlar (87.02 pozisyonuna girenler hariç) (steyşın vagonlar ve yarış arabaları dahil):
  2. Diğer taşıtlar (Sadece kıvılcım ateşlemeli, içten yanmalı pistonlu motorlu olanlar):
  3. 8703.23 Silindir hacmi 1500 cm3.ü geçen fakat 3000 cm3.ü geçmeyenler:
  4. Kullanılmış olanlar:
  5. Binek otomobilleri :
  6. 8703.23.90.12.00 Silindir hacmi 1600 cm3. ü geçen fakat 2000 cm3. ü geçmeyenler

What you pay

Importing into Türkiye

Customs duty 10% standard rate
Additional duties and charges + ÖTV 25%–220% 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 controlBinek otomobilleri ve esas itibariyle insan taşımak üzere imal edilmiş diğer motorlu taşıtlar (87.02 pozisyonuna girenler hariç) (go-kart araçları hariç) (8703.10.11.00.00 GTİP’li arama kurtarma/acil müdahale amaçlı paletli araçlar hariç) (steyşın vagonlar ve yarış arabaları dahil) · Sanayi ve Teknoloji Bakanlığı · Sanayi ve Teknoloji Bakanlığının Uygunluk Yazısına tabi eşya
    Applies to goods from
    all countries
    In force
    from 1 January 2026
    Legal act
    Tebliğ (Ürün Güvenliği ve Denetimi) 2026/31 (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 (II): motor vehicles, aircraft and vessels · 87.03

Official wording: Binek otomobilleri ve esas itibariyle insan taşımak üzere imal edilmiş diğer motorlu taşıtlar (87.02 pozisyonuna girenler hariç) (steyşın vagonlar ve yarış arabaları dahil) [Yalnız binek otomobilleri, steyşın vagonlar, yarış arabaları, arazi taşıtları vb., (Para arabaları dahil), motorlu karavanlar, elektrik, gaz, güneş enerjili vb. motorlu taşıtlar.] [Ambulanslar, mahkum taşımaya mahsus arabalar, cenaze arabaları, itfaiye öncü arabaları gibi özel amaçla yapılmış motorlu taşıtlar, özellikle kar üzerinde hareket etmek için dizayn edilmiş sıkıştırma ateşlemeli içten yanmalı pistonlu motorlu olanlar (dizel veya yarı dizel) veya kıvılcım ateşlemeli içten yanmalı pistonlu motorlu taşıtlar, diğerleri (Golf arabaları vb. taşıtlar) hariç]

VehicleRate
Combustion engine · ≤ 1,400 cm³ ÖTV base up to TRY 650,000: 70% · ÖTV base up to TRY 900,000: 75% · ÖTV base up to TRY 1,100,000: 80% · above that: 90%
Combustion engine · > 1,400 ≤ 1,600 cm³ ÖTV base up to TRY 850,000: 75% · ÖTV base up to TRY 1,100,000: 80% · ÖTV base up to TRY 1,650,000: 90% · above that: 100%
Hybrid · > 1,600 ≤ 1,800 cm³ · electric motor > 50 kW ÖTV base up to TRY 1,250,000: 70% · above that: 80%
Combustion engine · > 1,600 ≤ 2,000 cm³ ÖTV base up to TRY 1,650,000: 150% · above that: 170%
Hybrid · > 2,000 ≤ 2,500 cm³ · electric motor > 100 kW ÖTV base up to TRY 1,650,000: 150% · above that: 170%
Combustion engine · > 2,000 cm³ above that: 220%
Plug-in hybrid · ≤ 1,600 cm³ ÖTV base up to TRY 1,350,000: 45% · above that: 75%
Plug-in hybrid · > 1,600 ≤ 1,800 cm³ ÖTV base up to TRY 1,350,000: 85%
Electric only · ≤ 160 kW ÖTV base up to TRY 1,650,000: 25% · above that: 55%
Electric only · > 160 kW ÖTV base up to TRY 1,650,000: 65% · above that: 75%

Yük taşımasında kullanılıp azami ağırlığı 3,5 tonu aşmayan, yolcu taşıma kapasitesi istiap haddinin %50'sinin altında olan motorlu araçlar (4x4'ler, binek, steyşın, yarış, arazi taşıtları hariç): İstiap haddi ≤ 850 kg ve motor silindir hacmi < 2000 cm³ 15%; İstiap haddi > 850 kg ve motor silindir hacmi < 2800 cm³ 15%; Sadece elektrik motorlu olanlar 10%;

Sürücü dahil 9 kişilik oturma yeri olanlar: Motor silindir hacmi ≤ 3200 cm³ 15%; Sadece elektrik motorlu olanlar 10%;

ATV (her türlü arazide kullanılan araç) ve UTV (çok amaçlı hizmet aracı): 25%;

Motorlu karavanlar: 45%;

The tax computed at the rate cannot be less than TRY 100,000 (TRY 30,000 for L-category vehicles).

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)—10%
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+ 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

 6.5%
Türkiye–United Arab Emirates agreement United Arab Emirates 10%
Türkiye–Qatar agreement Qatar 10%

Footnotes

  • Bu gümrük vergisine ilave olarak %25 veya minimum 6.000 ABD Doları/adedin yüksek olanı ek mali yükümlülük olarak uygulanır. Yatırım teşvik belgesi kapsamında gümrük vergisi muafiyetinden yararlanılarak gerçekleştirilen ithalatta bu dipnot kapsamı ek mali yükümlülük uygulanmaz.

Same subheading in other tariffs

8703.23 Of a cylinder capacity exceeding 1500 cm3 but not exceeding 3000 cm3

UK 10% Third-country duty 3 tariff lines EU 10% Third-country duty 3 tariff lines USA 2.5% General (MFN) 1 tariff line Canada 6.1% Third-country duty 5 tariff lines Mexico 50% Third-country duty 2 tariff lines Brazil 35% Third-country duty 2 tariff lines Argentina 35% Third-country duty 8 tariff lines Peru 6% Third-country duty 4 tariff lines New Zealand Free – 10% Third-country duty 8 tariff lines · average 5% Japan Free Third-country duty 1 tariff line Taiwan 17.5% Third-country duty 2 tariff lines GCC 5% Third-country duty 19 tariff lines Switzerland Free Third-country duty 3 tariff lines Norway Free Third-country duty 2 tariff lines North Macedonia 5% Third-country duty 9 tariff lines Nigeria 5% – 20% Third-country duty 3 tariff lines · average 15%

Türkiye lines: 8703.23

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.

  • N363690 U.S. CBP 4 August 2026 · 8703.23.01.90

    The tariff classification of a 2000 Nissan Skyline 25GT-X from Japan

  • N363787 U.S. CBP 4 August 2026 · 8703.23.01.90

    The tariff classification of a 2000 Subaru Impreza WRX STI from Japan

  • N362085 U.S. CBP 5 June 2026 · 8703.23.01.90

    The tariff classification of a motor vehicle from Sweden

  • N361140 U.S. CBP 15 May 2026 · 8703.23.01.90

    The tariff classification of a motor vehicle from Russia

  • 600014156 HMRC 19 December 2025 – 18 December 2028 · 8703 23 90 00

    1996 Formula One Test Car The car has a running Renault V10 engine (3.0L or 2992 cc/ 182.6 cubic inches) It has not been repaired or restored and has had no substantial changes made to the bodywork, suspension and brakes. The car was test driven by three famous drivers.

  • 600012615 HMRC 6 March 2025 – 5 March 2028 · 8703 23 90 00

    A 1998 Williams FW20 F1 Race Car, that competed in 3 races of the 1998 season and then became a test car. The car is in its original state without substantial changes to the chassis and bodywork. It has a 3.0L (182.9 cu/2,998cc) V10 Atmospheric spark ignition combustion engine. The bodywork,…

  • 600009777 HMRC 12 September 2024 – 11 September 2027 · 8703 23 90 00

    Historic Formula one racing car FW35-04 (34-01) that was a test car for the Formula One 2013 season. This racing car was fitted with a 2.4 L V8 atmospheric spark ignition combustion engine. The Formula one car was designed, built and solely used to test within the Formula One Grand Prix's. The car…

  • 600009773 HMRC 2 September 2024 – 1 September 2027 · 8703 23 90 00

    A Formula One racing car which participated solely as a test car for the Formula One 2001 season. The car is in its original state without and substantial changes to the chassis and bodywork. The car does not have an engine and is supported by an engine frame. It originally contained a 3.0L (182.9…

27 rulings in total for this code

Legal notes

Chapter notes: Chapter 87 →

In the Turkish Customs Tariff Schedule, 8703.23.90.12.00 is one of 11 lines under subheading 8703.23, of a cylinder capacity exceeding 1500 cm3 but not exceeding 3000 cm3.

The statutory rate is 10%, and quantities are declared in Adet.

For the same subheading, the UK duty is 10%, the EU duty is 10%, the US duty is 2.5%, the Canada duty is 6.1%, the Mexico duty is 50%, the Brazil duty is 35%, the Argentina duty is 35%, the Peru duty is 6%, the New Zealand duty is 0%–10%, the Japan duty is free, the Taiwan duty is 17.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is 5%–20%.

Türkiye imported goods of subheading 8703.23 worth US$2bn in 2024; the largest supplier was China.

Questions and answers

What is the Türkiye import duty for GTİP code 8703.23.90.12.00?

The statutory rate in the Turkish Customs Tariff Schedule is 10%; the supplementary unit is Adet. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does Türkiye import these goods from?

For subheading 8703.23 as a whole, the largest supplier in 2024 was China (US$890m), followed by Germany.

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