With the Communiqué Amending the General Communiqué on the Implementation of the
SCT (List IV) (Serial No. 4), published in the Official Gazette (2nd Duplicate) on December
30, 2024:
The tax amount specified in the Provisional Article 6 of the SCT Law has been set at 364
Turkish Liras as of January 1, 2025.
Accordingly, until December 31, 2033, ad valorem tax will be applied to the goods listed
under the item "8517.12.00.00.11 Portable receiver devices with transmitters (cellular radios
and telephones)" of the aforementioned list, provided that it is not less than the specified
amount (364 TL for 2025) in accordance with the Provisional Article 6 of the Law.
