KKDF (Resource Use Support Fund)
KKDF, which entered our lives in 1988, is involved in all types of imports that are not in advance. It can be deposited in any bank branch that has the authority to conduct banking in Turkey. The tracking of the KKDF at 3% of the invoice amount is carried out by customs authorities.
During imports, question marks are occasionally raised about the transfer moment of the goods price, and therefore the importer and customs administration are faced. Regarding this disputed situation, the issue was clarified in the article addressed to the Banks Association of Turkey by the General Directorate of Customs.
According to the forms of payment not subject to the KKDF cut, it is stated that it is sufficient for the goods price to be deposited in the relevant bank before the date of registration of the declaration of entry into free circulation (including this date), and the whole article is below.
Thank you to Mr. Cemil GÖKSU for your help.
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T.C.
PRESIDENTSHIP
Customs Undersecretariat General Directorate of Customs
Number :B.02.1.GUM.0.06.12.22.663.03.1.V67/69
Subject :KKDF
07.01.2010 / 00408
the Turkish Banks Association
(Nispetiye Cad. Akmerkez B3 Block floor:13 34340 Etiler/ISTANBUL
Interest: Our article dated 14.12.2009 and numbered 26657.
As stated in the document dated 10.11.2009, for imports paid using methods exempt from the Resource Utilization Support Fund (KKDF) deduction, the price of the goods must be deposited with the relevant bank before (or on) the registration date of the declaration for release for free circulation. The bank must complete the transfer of that amount to the exporter within two business days at the latest, Issued 2009/110 A meeting was held at our Undersecretary on 17.12.2009 with the participation of the representatives of the Ministry of Finance (Head of Revenue Administration) and the Banks Association of Turkey in relation to the difficulties in the implementation of our circular. In the meeting in question, it is sufficient for the goods price to be deposited in the relevant bank prior to the date of registration (including this date) of the declaration of entry into free circulation in the import carried out according to the forms of payment not subject to the KKDF deduction; the debtor must also have the transactions immobilized without the request of the bank to transfer this price to the exporter, even if the transfer of the goods before the date of registration of the customs declaration has been exceeded 2 business days. It has been agreed that the interruption is not in question.
In relation to these matters agreed upon at the meeting, necessary instructions were given with our article No. 27814 dated 30.12.2009, which addressed all Customs and Conservation Chiefs.
Request information.
Undersecretary a.
Sevilay TÜRKŞEN
Head of Department
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