Value Added Tax Law

Article 47

Part One: Tax Liability › Chapter Six: Exemptions for Social and Military Purposes and Other Exemptions

Value Added Tax levied at the time of importation shall be shown separately on the customs receipt.

Correction procedures:

Original Turkish text

MADDE 47

İthal sırasında alınan Katma Değer Vergisi gümrük makbuzunda ayrıca gösterilir.

Düzeltme işlemleri:

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Text as of 1 October 2026 · Official source (Turkish): mevzuat.gov.tr ↗

Unofficial translation for information only. The Turkish text published in the Official Gazette is the only authoritative version. This page is not legal advice.