Special Consumption Tax (SCT) / Excise Duty (ED)

Scope and Taxpayer

Excise Duty is applicable on certain products defined under 4 different lists. Excise duty is collected on these specific goods only once. Depending on the list or product and except special cases, it is generally collected on importation or on the delivery of importer/producer. For the motor vehicles, it is collected on traffic registration (if subject to).

Rate and Taxation Principle:

  • List I – This list consists of petroleum products and mineral oils.
    Tax is fixed per unit of product (2,5 TL per lt of a fuel product).
    Tax is levied once on the delivery of the importer or the producer and included in the cost of that product afterwards.
  • List II – This list consists of motor vehicles.
    Tax is calculated ad-valorem of the product value.
    Tax is levied on the importation or traffic registration.
  • List III – This list consists of Tobacco Products, Alcoholic Beverages and some Sugar Drinks.
    Tax is calculated as a combination of fixed amount per unit and ad-valorem rates.
    Tax is levied on the delivery of the producer or on the importation.
  • List IV – This is a mixture list of other products (Luxury Consumption)
    Tax is calculated mostly by an ad-valorem rate but some products have minimum defined tax amount.
    Tax is levied on the importation or delivery of the producer.