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Import duty (customs tariff)
A tax charged on imported goods on their customs value, according to the HS code and country of origin. It is usually a percentage of value (ad valorem), sometimes an amount per quantity (e.g. EUR per tonne). The rate can change with the general WTO rate (MFN), free trade agreements (zero or reduced rates), additional duties or anti-dumping measures. In landed-cost calculations it is computed on the CIF value including freight and insurance and is then added to the VAT base.
Inward processing relief (IPR)
A customs regime that lets manufacturers import raw materials used to make export products without paying duty, anti-dumping duty or import VAT (or against a guarantee). It is granted through an inward processing authorisation – in Türkiye the DİİB certificate – and the export commitment must be discharged within a set period. It is a major cost advantage for exporters sourcing raw materials at world prices.