The special consumption tax (SCT) is levied only once at one stage of the consumption process of goods within the scope of four lists annexed to the SCT Law No. 4760.

The goods subjected to tax are indicated as tarif codes generated from Turkish Customs Tarif Nomenclature (TCTN). TCTN is in compliance with the Combined Nomenclature, which is the international classiication system for goods.

There are four main product groups subjected to SCT at diferent tax amounts or rates:

– List (I) is related to petroleum products, natural gas, lubricating oil, solvents, and derivatives of solvents

– List (II) is related to land, air, and sea vehicles (cars and other vehicles, motorcycles, planes, helicopters, yachts, and etc.)

– List (III) is related to alcoholic beverages, soft-drinks such as cola, and cigarettes and other tobacco products

– List (IV) is related to other consumption goods (caviar, furs, mobile phones, white goods, and other electrical household appliances, and etc.)