Announcement
VAT Communiqué Series 57: non-deductible VAT under import surveillance and safeguards
Series 57 makes VAT on the increase from surveillance, safeguard and anti-dumping measures non-deductible and sets notification and CPA report rules.
The Revenue Administration’s Communiqué Amending the VAT General Implementation Communiqué (Series No: 57) was published in Official Gazette No. 33154 on 31 January 2026.
Under Presidential Decision 7846, VAT on the surveillance value of goods under import surveillance is non-deductible; the communiqué explains that the same rule applies to customs duty and additional financial obligations under safeguard measures, anti-dumping duties and countervailing duties. Non-deductible VAT relates only to the increase in the import value; the pre-measure (CIF) value and its taxes remain deductible. Taxpayers must notify the tax office, within the month following each six-month period, whether VAT on these imports was deducted, and submit a special-purpose sworn-in CPA (YMM) report if the threshold is exceeded.
Many articles, including the import surveillance section, took effect on publication on 31 January 2026; Articles 1 and 7 take effect on 1 March 2026. For companies tracking import VAT in SAP, splitting deductible and non-deductible VAT is relevant to this communiqué.
For more information: VAT General Implementation Communiqué (Series No: 57), Official Gazette 33154
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