Are the goods recycled by waste mineral oil recycle facilities subject to Special Consumption Tax, in Turkey?
Delivery of the goods by importers or the manufacturer including refineries in the list (I) attached to Article 1 of Special Consumption Tax Law No. 4760 and prior to implementing Special Consumption Tax (SCT), the sale through auction are subject to Special Consumption Tax for once only.
Accordingly, if the goods recycled by waste mineral oil recycling facilities are included in the list (I) attached to the Special Consumption Tax Law, these goods will be subject to SCT, but if the goods recycled by waste mineral oil recycle facilities are not included in the list (I) attached to the Special Consumption Tax Law, these goods will not be subject to SCT.
Source: GİB
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