Turkish Customs Tariff Schedule · GTİP code · HS 8903.23
8903.23.90.00.00: Uzunluğu 24 m.yi geçenler: diğerleri
✓ 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.
- 8903 Yatlar ve diğer eğlence ve spor amaçlı deniz taşıtları; kürekli kayıklar ve kanolar:
- Yelkenli tekneler (yardımcı motoru olsun olmasın) (şişirilebilir olanlar hariç) :
- 8903.23 Uzunluğu 24 m.yi geçenler
- 8903.23.90.00.00 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.
No additional measures recorded for this origin.
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 · 89.03
Official wording: Yatlar ve diğer eğlence ve spor amaçlı deniz taşıtları; kürekli kayıklar ve kanolar (Şişirilebilir olanlar, birim ağırlığı 100 kg.ı geçmeyenler, kürekli kayıklar ve kanolar hariç)
- Rate: 8%
- Yatlar, kotralar, tekneler ve gezinti gemileri: 8%
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
Same subheading in other tariffs
8903.23 Of a length exceeding 24 m
UK Free Third-country duty 2 tariff lines 
EU Free – 1.7% Third-country duty 2 tariff lines · average 0.9% 
USA 1.5% General (MFN) 1 tariff line 
Canada 9.5% General (MFN) 1 tariff line 
Mexico 15% General (MFN) 1 tariff line 
Brazil 18% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 2 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan 7% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 15% General (MFN) 2 tariff lines 
Nigeria 20% General (MFN) 1 tariff line Türkiye lines: 8903.23
Legal notes
Additional notes
1. Subheadings 89011010, 89012010, 89013010, 89019010, 89020010, 89032210, 89032310, 89033210, 89033310, 89040091 and 89069010 are to be taken to apply only to vessels, designed as seagoing, having a hull of an overall length (excluding any projecting parts) of not less than 12 m. However, fishing boats and lifeboats, designed as seagoing, shall be considered as seagoing vessels regardless of their length.
2. Subheadings 89051010 and 89059010 are to be taken to apply only to vessels and floating docks, designed as seagoing.
3. For the purpose of heading 8908, the expression ‘vessels and other floating structures for breaking up’ includes the following articles when presented for breaking up, on condition that they have formed part of their normal equipment:
spare parts (such as propellers), whether or not in a new condition,
movable articles (furniture, kitchen equipment, tableware, etc.) showing clear evidence of use.
GTİP code 8903.23.90.00.00 is a line of the Turkish Customs Tariff Schedule under HS subheading 8903.23 (of a length exceeding 24 m).
The statutory rate is 1.7%, and quantities are declared in Adet.
For the same subheading, the UK duty is free, the EU duty is 0%–1.7%, the US duty is 1.5%, the Canada duty is 9.5%, the Mexico duty is 15%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 7%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 20%.
Türkiye imported goods of subheading 8903.23 worth US$8m in 2024; the largest supplier was Malta.
Questions and answers
What is the Türkiye import duty for GTİP code 8903.23.90.00.00?
The statutory rate in the Turkish Customs Tariff Schedule is 1.7%; 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 8903.23 as a whole, the largest supplier in 2024 was Malta (US$3m), followed by Poland.