Search

Table 2.2 Entry into force of new, and expansion of existing RTAs, 2016-22
(...)
Trading partner(s): Singapore
Developments: The entry into force of an RTA with Singapore – October 2017 (...) - Negative list approach to scheduling of services commitments. GATS+ commitments for Modes 1-3 in (...) and other environmental services. (...)

2.32.   (...) In 2021, the Investment Office of the Presidency released its Foreign Direct Investment Strategy for the period 2021-23. (...) It also highlights the importance of aligning the business environment with the United Nations Sustainable Development Goals (SDGs), especially the green economy and sustainable development, to meet the needs of foreign investors. (...)

Table 2.3 Overview of Türkiye's investment incentive schemes
Investment incentives under the Decree on State Aid
(…)
Scheme: Priority Investment Incentive Scheme
Overview: Supports priority investments in certain listed areas.
Main benefits: VAT exemption; customs duty exemption; tax deduction; social security premium support (employer's share); interest support for investment loans in Region V; and land allocation.
Changes since 2016: Topics added to the list: (i) investments subject to environmental licence; (ii) investments in the production of software and IT products to be made in free zones without a minimum investment requirement; (iii) R&D and environmental investments; (…)

Table 3.8 VAT rates, 2022
(…)
Rate: 8%
Products: (…) waste water services (…)

Table 3.8 VAT rates, 2022
Legal basis: Law 7394; Official Gazette (2022), No. 31810, 15 April
VAT exemptions introduced: (…) - The purchase of technologies that eliminate greenhouse gas emissions as well as engineering services provided to taxpayers who manufacture electric motor vehicles in Türkiye, based on R&D undertaken in the country
(...)

3.41.   (...) Compared with 2015, SCT [The Special Consumption Tax] rates on most petroleum products have increased slightly, except for fuel oils, liquefied natural gas (LNG), auto and fuel biodiesel, and zero-rated items. (...)

3.51.   Import prohibitions apply to various products for reasons of health, environment, compliance with domestic law, security, and public morals (Table 3.11). Over the review period, some of the strict prohibitions on wastes and persistent organic pollutants were revised and certain previously prohibited wastes were allowed under certain licensing or other specific requirements.

Table 3.11 Import prohibitions, 2022
(…)
DESCRIPTION: Certain wastes and metal scraps
RATIONALE (INVOCATION OF WTO ARTICLE): Environment
LEGAL/REGULATORY BASIS: Communiqué on the Import Inspection of Wastes under Control for Environmental Protection (Product Safety and Inspection No. 2022/3). Communiqué on the Import Inspection of Metal Scraps under Control for Environmental Protection (Product and Safety Inspection No. 2022/23)
(…)

Table 3.11 Import prohibitions, 2022
(…)
DESCRIPTION: Ozone depleting substances[a,c]
RATIONALE (INVOCATION OF WTO ARTICLE): Environment
LEGAL/REGULATORY BASIS: Communiqué on Import of Ozone Depleting Substances and Fluorinated Greenhouse Gases No. 2022/14. Communiqué on the Import Inspection of Certain Chemicals under Control for Environmental Protection (Product Safety and Inspection No. 2022/6)
(…)
[a] Prohibited except when imported by authorized government bodies.
[c] Imports prohibited only from non-members of the international agreements.

Table 3.11 Import prohibitions, 2022
(…)
DESCRIPTION: Persistent organic pollutants
RATIONALE (INVOCATION OF WTO ARTICLE): Environment
LEGAL/REGULATORY BASIS: By-law on Persistent Organic Pollutants
(…)