Turkish Customs Tariff Schedule · GTİP code · HS 8703.90
8703.90.00.00.00: Other passenger vehicles (other powertrains): Binek otomobilleri ve esas itibariyle insan taşımak üzere: diğerleri
Other passenger vehicles (other powertrains)
✓ 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.
- 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):
- 8703.90.00.00.00 Diğerleri
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 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]
| Vehicle | Rate |
|---|---|
| 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
Footnotes
- Bolivarcı Venezuela Cumhuriyeti için Diğer Ülkeler sütununda belirlenen gümrük vergisi ve ek mali yükümlülük uygulanır.
Same subheading in other tariffs
8703.90 Motor cars and other motor vehicles principally designed: other
UK 10% Third-country duty 1 tariff line 
EU 10% Third-country duty 1 tariff line 
USA 2.5% General (MFN) 1 tariff line 
Canada 6.1% Third-country duty 1 tariff line 
Mexico 20% – 50% Third-country duty 2 tariff lines · average 35% 
Brazil 35% Third-country duty 1 tariff line 
Argentina 35% Third-country duty 2 tariff lines 
Peru 6% Third-country duty 3 tariff lines 
New Zealand Free – 10% Third-country duty 16 tariff lines · average 5% 
Japan Free Third-country duty 1 tariff line 
Taiwan Free – 17.5% Third-country duty 3 tariff lines · average 11.7% 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 3 tariff lines 
Norway Free Third-country duty 1 tariff line 
North Macedonia 10% Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 1 tariff line 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.
- N365059 U.S. CBP
The tariff classification of a mobility scooter from China
- N363922 U.S. CBP
The tariff classification of a mobility scooter from China
- H351832 U.S. CBP
Request for reconsideration of NY N347694; classification of mobility scooters from China
- N358581 U.S. CBP
The tariff classification of a Racing Go Kart chassis without an engine and tires from the Czech Republic.
20 rulings in total for this code
Legal notes
In the Turkish Customs Tariff Schedule, 8703.90.00.00.00 is one of 1 line under subheading 8703.90, motor cars and other motor vehicles principally designed: other.
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 20%–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 0%–17.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 10% and the Nigeria duty is 20%.
Türkiye imported goods of subheading 8703.90 worth US$19m in 2024; the largest supplier was the United States, and the United Kingdom ranked 3rd with US$1m.
Questions and answers
What is the Türkiye import duty for GTİP code 8703.90.00.00.00?
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 8703.90 as a whole, the largest supplier in 2024 was the United States (US$11m), followed by Canada.