Rehber

SKDM varsayılan değerleri: ne zaman uygulanır, ek pay ve Türkiye değerleri

Varsayılan değerler, AB’deki ithalatçının üreticiden doğrulanmış veri almadan gömülü emisyonları beyan etmesini sağlar. Kesin dönemde bu değerler KN kodu ve menşe ülke bazında belirlenir ve 2028’e kadar her yıl artan bir ek pay (mark-up) taşır. Bu rehber kuralları açıklar ve Türkiye’de üretilen ürünler için resmî değerleri listeler.

· Bu tarihte resmî AB metinleriyle karşılaştırıldı. SKDM kuralları ve rehberleri değişebilir; bir rakama dayanmadan önce Komisyonun güncel rehberini kontrol edin.

SKDM varsayılan değerleri nedir?

(AB) 2025/2083 sayılı Tüzükle değiştirilen (AB) 2023/956 sayılı SKDM Tüzüğünün 7(2) maddesine göre elektrik dışındaki ürünlerin gömülü emisyonları ya üretim tesisinin gerçek emisyonlarına göre ya da varsayılan değerlere atıfla belirlenir. Varsayılan değer, Komisyonun her KN kodu için belirlediği, ürün tonu başına ton CO₂e cinsinden bir emisyon yoğunluğudur.

Kesin dönem değerleri, 16 Aralık 2025’te kabul edilen ve 1 Ocak 2026’dan itibaren uygulanan (AB) 2025/2621 sayılı Uygulama Tüzüğünün I. ekindedir. 20 Temmuz 2026 tarihli ve 31 Temmuz 2026’da AB Resmî Gazetesinde yayımlanan (AB) 2026/1740 sayılı Uygulama Tüzüğü bu eki 1 Ocak 2026’dan geçerli olmak üzere değiştirdi: aktarım hatalarını, üretim rotası göstergelerini ve bazı KN kodlarını düzeltti, ek paylı değer sütunlarını kaldırdı. İlk sürümden alınan rakamlar yeniden kontrol edilmelidir.

Geçiş döneminde (Ekim 2023 – Aralık 2025) raporlama için kullanılan varsayılan değerler farklı bir settir. 2026’dan itibaren ithal edilen ürünler için kesin dönem değerlerini kullanın.

İthalatçı varsayılan değerleri ne zaman kullanabilir?

2025’te değiştirilen 7(2) maddesi iki yöntemi yan yana sayar: gerçek emisyonlar veya varsayılan değerler. Komisyonun Soru-Cevap belgesi varsayılan değerleri, doğrulanmış gerçek verinin bulunmadığı ürünler için seçenek olarak tanımlar. Uygulamada bu şu durumlar demektir:

  • Üretici, ürünleri üreten tesis için emisyon verisi sağlamıyor.
  • Veri doğrulanmamış. Gerçek gömülü emisyonların akredite bir doğrulayıcı tarafından doğrulanması gerekir (Tüzüğün 8. maddesi). Varsayılan değerleri Komisyon yayımlar; doğrulama gerekmez.
  • Öncüller (prekürsörler): Kendi süreci için gerçek emisyonları hesaplayan ama satın aldığı bir öncül (örneğin ham çelik veya klinker) için doğrulanmış verisi olmayan üretici, öncülün üretildiği ülkenin varsayılan değerini kullanır ((AB) 2025/2621 sayılı Uygulama Tüzüğünün 1(2) maddesi). Üretim ülkesi belirlenemiyorsa IV. ekteki en yüksek değerler uygulanır (1(5) maddesi).
  • Elektriğin kendi varsayılan değerleri vardır ((AB) 2025/2621 sayılı Uygulama Tüzüğünün III. eki). İthal elektrik için gerçek değer ancak SKDM Tüzüğünün IV. ekinin 5. noktasındaki kriterler karşılanırsa kullanılabilir (7(3) maddesi).

SKDM beyannamesi tesis ve menşe ülke bazında ayrıntılı bilgi içerir; bu yüzden ithalatçı, doğrulanmış gerçek veri sağlayan üreticilerin ürünleri için gerçek değerleri, diğerleri için varsayılan değerleri beyan edebilir. Komisyonun Soru-Cevap belgesi, ek pay nedeniyle gerçek değerlerin mevcut olduğunda çoğu durumda daha avantajlı olacağını belirtir.

Varsayılan değerlere eklenen pay (mark-up)

Varsayılan değerlerin gerçek emisyonların altında kalmaması için bunlara üç yılda kademeli olarak artan bir ek pay eklenir. (AB) 2026/1740 sayılı Uygulama Tüzüğüyle değiştirilen I. ekin giriş paragrafları bu payı şöyle belirler:

Yıl Çimento, demir ve çelik, alüminyum, hidrojen Gübre
2026 +%10 +%1
2027 +%20 +%1
2028 ve sonrası +%30 +%1

Ek pay toplam emisyonlar sütunundaki değere uygulanır; doğrudan ve dolaylı emisyon sütunları yalnızca bilgi amaçlıdır. 2026 düzeltmesinden bu yana tablolarda ek paylı değerler yer almıyor: bunları SKDM Kayıt Sistemi hesaplıyor. Dolayısıyla ekte veya Komisyonun Excel dosyasında okuduğunuz değer ek payı henüz içermez.

Türkiye tablosundan örnek: nervürlü (girintili, çıkıntılı) inşaat demiri (KN 7214 20 00) için toplam varsayılan değer ton başına 2,310 tCO₂e’dir. Ek payla birlikte bu, 2026’da yaklaşık 2,541, 2027’de 2,772 ve 2028’den itibaren 3,003 olur.

2027’den itibaren ithalatçının her çeyrek sonunda hesabında bulundurması gereken sertifika sayısı, ek paysız varsayılan değerlere veya bir önceki yılın teslimine göre hesaplanabilir (Tüzüğün 22(2) maddesi). Yıllık beyanname ise varsayılan değerleri ek payla birlikte kullanır. Çeyreklik kural için SKDM takvimi rehberine bakın.

Değerler neden menşe ülkeye ve KN koduna göre değişir?

I. ekte her ülke için bir tablo ve “Diğer ülkeler ve bölgeler” (Other countries and territories) adlı bir tablo bulunur. Bir ülke listede yoksa veya tablosunda bir kod için “–” görünüyorsa “Diğer ülkeler ve bölgeler” değeri uygulanır. Güvenilir veri bulunmadığında bu tablo, ilgili üründe emisyon yoğunluğu en yüksek on ihracatçı ülkenin ortalamasını içerir ((AB) 2025/2083 sayılı Tüzüğün 35. gerekçesi ve Komisyonun Soru-Cevap belgesi).

Farklar büyük olabilir. Ton başına tCO₂e cinsinden, ek paysız toplam varsayılan değerler:

Ürün (KN kodu) Türkiye Diğer ülkeler ve bölgeler
İnşaat demiri (7214 20 00) 2,310 3,996
İşlenmemiş alüminyum (7601) 1,700 2,203
Hidrojen (2804 10 00) 10,820 17,740
Gri klinker (2523 10 00 90) – (değer yok) 1,410

Tablolarda değerler KN kodu bazındadır; beyaz ve gri klinker ile beyaz ve gri hidrolik çimento 2026 düzeltmesinden bu yana ayrı TARIC kodlarına sahiptir. (C) veya (K) gibi bir gösterge, (AB) 2025/2620 sayılı Uygulama Tüzüğü kapsamındaki ücretsiz tahsis düzeltmesinde hangi SKDM karşılaştırma değerinin kullanılacağını belirleyen üretim rotasını gösterir: (A) gri klinker veya çimento, (B) beyaz klinker veya çimento, (C) yüksek fırın/bazik oksijen fırını rotasında karbon çeliği, (F) aynı rotada düşük alaşımlı çelik, (K) birincil alüminyum.

Türkiye menşeli ürünler için varsayılan değerler

(AB) 2026/1740 sayılı Uygulama Tüzüğüyle değiştirilen I. ekin “Türkiye” tablosu (AB Resmî Gazetesi, 31 Temmuz 2026; 1 Ocak 2026 tarihinden itibaren geçerli): 260 KN ve TARIC kodu, AB Resmî Gazetesi metninden birebir aktarıldı ve 9 Ekim 2026 tarihinde Komisyonun Excel dosyasıyla karşılaştırıldı.

AB Resmî Gazetesi metni Komisyonun Excel dosyası

260 / 260 kod gösteriliyor

KN / TARIC kodu Tanım (resmî, İngilizce) Varsayılan değer O yılın ek payıyla Rota
2026 2027 2028+
Demir ve çelik
2601 12 00Agglomerated iron ores and concentrates (excl. roasted iron pyrites)0,2100,2310,2520,273
7201Pig iron and spiegeleisen, in pigs, blocks or other primary forms1,8502,0352,2202,405
7202 11Ferro-manganese, containing by weight > 2 % of carbon1,6901,8592,0282,197
7202 19Ferro-manganese, containing by weight <= 2 % carbon5,590*6,1496,7087,267
7202 41Ferro-chromium, containing by weight > 4 % of carbon2,3502,5852,8203,055
7202 49Ferro-chromium, containing by weight <= 4 % of carbon2,870*3,1573,4443,731
7202 60 00Ferro-nickel3,4803,8284,1764,524
7203Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99,94 %, in lumps, pellets or similar forms1,325*1,4581,5901,723
7205Granules and powders of pig iron, spiegeleisen, iron or steel (excl. granules and powders of ferro-alloys, turnings and filings of iron or steel, radioactive iron powders "isotopes" and certain low-calibre, substandard balls for ballbearings)1,8902,0792,2682,457C)/(F
7206 10 00Ingots, of iron and non-alloy steel (excl. remelted scrap ingots, continuous cast products, iron of heading 7203)1,9602,1562,3522,548C
7206 90 00Iron and non-alloy steel, in puddled bars or other primary forms (excl. ingots, remelted scrap ingots, continuous cast products, iron of heading 7203)1,9602,1562,3522,548C
7207 11 11Semi-finished products, of non-alloy free-cutting steel, containing by weight < 0,25 % carbon, of square or rectangular cross-section, the width < twice the thickness, rolled or obtained by continuous casting2,3102,5412,7723,003C
7207 11 14Semi-finished products, of iron or non-alloy steel, containing by weight < 0,25 % carbon, of square or rectangular cross-section, the width < twice the thickness of <= 130 mm, rolled or obtained by continuous casting (excl. free-cutting steel)2,3102,5412,7723,003C
7207 11 16Semi-finished products, of iron or non-alloy steel, containing by weight < 0,25 % carbon, of square or rectangular cross-section, the width < twice the thickness of > 130 mm, rolled or obtained by continuous casting (excl. free-cutting steel)2,3102,5412,7723,003C
7207 11 90Semi-finished products of iron or non-alloy steel, containing by weight < 0,25 % carbon, of rectangular cross-section, the width < twice the thickness, forged3,0873,3963,7044,013C
7207 12 10Semi-finished products of iron or non-alloy steel, containing by weight < 0,25 of carbon, of rectangular "other than square" cross-section, the width measuring >= twice the thickness, rolled or obtained by continuous casting2,3102,5412,7723,003C
7207 12 90Semi-finished products of iron or non-alloy steel, containing by weight < 0,25 % carbon, of rectangular "other than square" cross-section, the width >= twice the thickness, forged3,0873,3963,7044,013C
7207 19 12Semi-finished products, of iron or non-alloy steel, containing by weight < 0,25 % carbon, of circular or polygonal cross-section, rolled or obtained by continuous casting2,3102,5412,7723,003C
7207 19 19Semi-finished products of iron or non-alloy steel, containing by weight < 0,25 % carbon, of circular or polygonal cross-section, forged3,0873,3963,7044,013C
7207 19 80Semi-finished products of iron or non-alloy steel, containing by weight < 0,25 % carbon (excl. semi-products, of square, rectangular, circular or polygonal cross-section)2,3102,5412,7723,003C
7207 20 11Semi-finished products, of non-alloy free-cutting steel, containing by weight >= 0,25 % carbon, of square or rectangular cross-section, the width < twice the thickness, rolled or obtained by continuous casting2,3102,5412,7723,003C
7207 20 15Semi-finished products of iron or non-alloy steel, containing by weight >= 0,25 % but < 0,6 % carbon, of square or rectangular cross-section, the width < twice the thickness, rolled or obtained by continuous casting (excl. free-cutting steel)2,3102,5412,7723,003C
7207 20 17Semi-finished products of iron or non-alloy steel, containing by weight >= 0,6 % carbon, of square or rectangular cross-section, the width < twice the thickness, rolled or obtained by continuous casting (excl. free-cutting steel)2,3102,5412,7723,003C
7207 20 19Semi-finished products of iron or non-alloy steel, containing by weight >= 0,25 % carbon, of square or rectangular cross-section, the width < twice the thickness, forged3,0873,3963,7044,013C
7207 20 32Semi-finished products of iron or non-alloy steel, containing by weight >= 0,25 of carbon, of rectangular "other than square" cross-section, the width measuring >= twice the thickness, rolled or obtained by continuous casting2,3102,5412,7723,003C
7207 20 39Semi-finished products of iron or non-alloy steel, containing by weight >= 0,25 % carbon, of rectangular "other than square" cross-section and the width >= twice the thickness, forged3,0873,3963,7044,013C
7207 20 52Semi-finished products of iron or non-alloy steel, containing by weight >= 0,25 % carbon, of circular or polygonal cross-section, rolled or obtained by continuous casting2,3102,5412,7723,003C
7207 20 59Semi-finished products of iron or non-alloy steel, containing by weight >= 0,6 % carbon, of circular or polygonal cross-section, forged3,0873,3963,7044,013C
7207 20 80Semi-finished products of iron or non-alloy steel, containing by weight >= 0,25 % carbon (excl. those of square, rectangular, circular or polygonal cross-section)2,3102,5412,7723,003C
7208Flat-rolled products of iron or non-alloy steel, of a width >= 600 mm, hot-rolled, not clad, plated or coated2,4282,6712,9143,156C
7209Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, cold-rolled "cold-reduced", not clad, plated or coated2,5102,7613,0123,263C
7210Flat-rolled products of iron or non-alloy steel, of a width >= 600 mm, hot-rolled or cold-rolled "cold-reduced", clad, plated or coated2,5102,7613,0123,263C
7211 13 00Flat-rolled products of iron or non-alloy steel, simply hot-rolled on four faces or in a closed box pass, not clad, plated or coated, of a width of > 150 mm but < 600 mm and a thickness of >= 4 mm, not in coils, without patterns in relief, commonly known as "wide flats"2,4282,6712,9143,156C
7211 14 00Flat-rolled products of iron or non-alloy steel, of a width < 600 mm, not further worked than hot-rolled, not clad, plated or coated, of a thickness of >= 4,75 mm (excl. "wide flats")2,4282,6712,9143,156C
7211 19 00Flat-rolled products of iron or non-alloy steel, of a width < 600 mm, simply hot-rolled, not clad, plated or coated, of a thickness < 4,75 mm (excl. "wide flats")2,4282,6712,9143,156C
7211 23Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, simply cold-rolled "cold-reduced", not clad, plated or coated, containing by weight < 0,25 % of carbon2,5102,7613,0123,263C
7211 29 00Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, simply cold-rolled "cold-reduced", not clad, plated or coated, containing by weight >= 0,25 % of carbon2,5102,7613,0123,263C
7211 90Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold-reduced" and further worked, but not clad, plated or coated2,5102,7613,0123,263C
7212Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold-reduced", clad, plated or coated2,5102,7613,0123,263C
7213Bars and rods of iron or non-alloy steel, hot-rolled, in irregularly wound coils2,3102,5412,7723,003C
7214 10 00Bars and rods, of iron or non-alloy steel, not further worked than forged (excl. in irregularly wound coils)3,0873,3963,7044,013C
7214 20 00Bars and rods, of iron or non-alloy steel, with indentations, ribs, groves or other deformations produced during the rolling process2,3102,5412,7723,003C
7214 30 00Bars and rods, of non-alloy free-cutting steel, not further worked than hot-rolled, hot-drawn or hot-extruded (excl. containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling)2,3102,5412,7723,003C
7214 91Bars and rods, of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or hot-extruded, of rectangular "other than square" cross-section (excl. containing indentations, ribs, grooves or other deformations produced during the rolling process, bars and rods twisted after rolling and free-cutting steel)2,3102,5412,7723,003C
7214 99Bars and rods, of iron or non-alloy steel, only hot-rolled, only hot-drawn or only hot-extruded (excl. of rectangular [other than square] cross-section and those containing indentations, ribs, grooves or other deformations produced during the rolling process, and of non-alloy free-cutting steel)2,3102,5412,7723,003C
7215Bars and rods, of iron or non-alloy steel, cold-formed or cold-finished, whether or not further worked, or hot-formed and further worked, n.e.s.2,3102,5412,7723,003C
7216Angles, shapes and sections of iron or non-alloy steel, n.e.s.2,3102,5412,7723,003C
7217 10Wire of iron or non-alloy steel, in coils, not plated or coated, whether or not polished (excl. bars and rods)2,3102,5412,7723,003C
7217 20Wire of iron or non-alloy steel, in coils, plated or coated with zinc (excl. bars and rods)2,3102,5412,7723,003C
7217 30Wire of iron or non-alloy steel, in coils, plated or coated with base metals (excl. plated or coated with zinc, and bars and rods)2,3102,5412,7723,003C
7217 90Wire of iron or non-alloy steel, in coils, plated or coated (excl. plated or coated with base metals, and bars and rods)2,3102,5412,7723,003C
7218 10 00Steel, stainless, in ingots and other primary forms (excl. waste and scrap in ingot form, and products obtained by continuous casting)5,9706,5677,1647,761
7218 91Semi-finished products of stainless steel, of rectangular "other than square" cross-section5,4706,0176,5647,111
7218 99 11Semi-finished products of stainless steel, of square cross-section, rolled or obtained by continuous casting5,4706,0176,5647,111
7218 99 19Semi-finished products of stainless steel, of square cross-section, forged5,9706,5677,1647,761
7218 99 20Semi-finished products of stainless steel, of circular cross-section or of cross-section other than square or rectangular, rolled or obtained by continuous casting5,4706,0176,5647,111
7218 99 80Semi-finished products of stainless steel, forged (excl. products of square or rectangular cross-section)5,9706,5677,1647,761
7219 11 00Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than hot-rolled, in coils, of a thickness of > 10 mm5,4706,0176,5647,111
7219 12Flat-rolled products of stainless steel, of a width of>= 600 mm, not further worked than hot-rolled, in coils, of a thickness of >= 4,7 mm and <= 10 mm5,4706,0176,5647,111
7219 13Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than hot-rolled, in coils, of a thickness of >= 3 mm and < 4,75 mm5,4706,0176,5647,111
7219 14Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than hot-rolled, in coils, of a thickness of < 3 mm5,4706,0176,5647,111
7219 21Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than hot-rolled, not in coils, of a thickness of > 10 mm5,4706,0176,5647,111
7219 22Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than hot-rolled, not in coils, of a thickness of >= 4,75 mm and <= 10 mm5,4706,0176,5647,111
7219 23 00Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than hot-rolled, not in coils, of a thickness of >= 3 mm and < 4,75 mm5,4706,0176,5647,111
7219 24 00Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than hot-rolled, not in coils, of a thickness of < 3 mm5,4706,0176,5647,111
7219 31 00Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than cold-rolled "cold-reduced", of a thickness of >= 4,75 mm5,5406,0946,6487,202
7219 32Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than cold-rolled "cold-reduced", of a thickness of >= 3 mm but < 4,75 mm5,5406,0946,6487,202
7219 33Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than cold-rolled "cold-reduced", of a thickness of > 1 mm but < 3 mm5,5406,0946,6487,202
7219 34Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than cold-rolled "cold-reduced", of a thickness of >= 0,5 mm but <= 1 mm5,5406,0946,6487,202
7219 35Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than cold-rolled "cold-reduced", of a thickness of < 0,5 mm5,5406,0946,6487,202
7219 90Flat-rolled products of stainless steel, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced" and further worked5,5406,0946,6487,202
7220 11 00Flat-rolled products of stainless steel, of a width of < 600 mm, not further worked than hot-rolled, of a thickness of >= 4,75 mm5,4706,0176,5647,111
7220 12 00Flat-rolled products of stainless steel, of a width of < 600 mm, not further worked than hot-rolled, of a thickness of < 4,75 mm5,4706,0176,5647,111
7220 20Flat-rolled products of stainless steel, of a width of < 600 mm, not further worked than cold-rolled "cold-reduced"5,5406,0946,6487,202
7220 90Flat-rolled products of stainless steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold-reduced" and further worked5,5406,0946,6487,202
7221Bars and rods of stainless steel, hot-rolled, in irregularly wound coils5,3105,8416,3726,903
7222 11Bars and rods of stainless steel, only hot-rolled, only hot-drawn or only hot-extruded, of circular cross-section5,3105,8416,3726,903
7222 19Bars and rods of stainless steel, only hot-rolled, only hot-drawn or only extruded (excl. of circular cross-section)5,3105,8416,3726,903
7222 20Other bars and rods of stainless steel, not further worked than cold-formed or cold-finished5,3105,8416,3726,903
7222 30Other bars and rods of stainless steel, cold-formed or cold-finished and further worked, or not further worked than forged, or forged, or hot-formed by other means and further worked, n.e.s.5,9706,5677,1647,761
7222 40Angles, shapes and sections of stainless steel, n.e.s.5,3105,8416,3726,903
7223 00Wire of stainless steel, in coils (excl. bars and rods)5,3105,8416,3726,903
7224 10Steel, alloy, other than stainless, in ingots or other primary forms (excl. waste and scrap in ingot form, and products obtained by continuous casting)6,9507,6458,3409,035F
7224 90 02Semi-finished products of tool steel6,4507,0957,7408,385F
7224 90 03Semi-finished products of high-speed steel, of square or rectangular cross-section, hot-rolled or obtained by continuous casting the width measuring < twice the thickness6,4507,0957,7408,385F
7224 90 05Semi-finished products of steel containing by weight <= 0,7 % of carbon, 0,5 % to 1,2 % of manganese, 0,6 % to 2,3 % of silicon, or of steel containing by weight >= 0,0008 % of boron with any other element < the minimum content referred to in Note 1 f to chapter 72, of square or rectangular cross-section, hot rolled or obtained by continuous casting, the width measuring < twice the thickness6,4507,0957,7408,385F
7224 90 07Semi-finished products of alloy steel other than stainless steel, of square or rectangular cross-section, hot-rolled or obtained by continuous casting, the width measuring < twice the thickness (excl. of tool steel, high-speed steel and articles of subheading 7224.90.05)6,4507,0957,7408,385F
7224 90 14Semi-finished products of alloy steel other than stainless steel, of square or rectangular cross-section, hot-rolled or obtained by continuous casting, the width measuring >= twice the thickness (excl. of tool steel)6,4507,0957,7408,385F
7224 90 18Semi-finished products of alloy steel other than stainless steel, of square or rectangular cross-section, forged (excl. of tool steel)6,9507,6458,3409,035F
7224 90 31Semi-finished products of steel containing by weight 0,9 % to 1,15 % carbon, 0,5 % to 2 % of chromium and, if present, <= 0,5 % of molybdenum, cut into shapes other than square or rectangular, hot-rolled or obtained by continuous casting6,4507,0957,7408,385F
7224 90 38Semi-finished products of alloy steel, other than stainless steel, cut into shapes other than square or rectangular, hot-rolled or obtained by continuous casting (excl. of tool steel and products containing by weight 0,9 % to 1,15 % of carbon, 0,5 % to 2 % of chromium and, if present, <= 0,5 % of molybdenum)6,4507,0957,7408,385F
7224 90 90Semi-finished products of alloy steel, other than stainless steel, forged (excl. of tool steel and products of square or rectangular, circular or polygamol cross-section)6,9507,6458,3409,035F
7225 11 00Flat-rolled products of silicon-electrical steel, of a width of >= 600 mm, grain-oriented8,5009,35010,20011,050C
7225 19 10Flat-rolled products of silicon-electrical steel, of a width of >= 600 mm, hot-rolled6,4507,0957,7408,385C
7225 19 90Flat-rolled products of silicon-electrical steel, of a width of >= 600 mm, cold-rolled "cold-reduced", non-grain-oriented6,5207,1727,8248,476C
7225 30Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, not further worked than hot-rolled, in coils (excl. products of silicon-electrical steel)6,4507,0957,7408,385F
7225 40Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, not further worked than hot-rolled, not in coils (excl. products of silicon-electrical steel)6,4507,0957,7408,385F
7225 50Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, not further worked than cold-rolled "cold-reduced" (excl. products of silicon-electrical steel)6,5207,1727,8248,476F
7225 91 00Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced" and electrolytically plated or coated with zinc (excl. products of silicon-electrical steel)6,5207,1727,8248,476F
7225 92 00Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced" and plated or coated with zinc (excl. electrolytically plated or coated and products of silicon-electrical steel)6,5207,1727,8248,476F
7225 99 00Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced" and further worked (excl. plated or coated with zinc and products of silicon-electrical steel)6,5207,1727,8248,476F
7226 11 00Flat-rolled products of silicon-electrical steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold-reduced", grain-oriented8,5009,35010,20011,050C
7226 19 10Flat-rolled products of silicon-electrical steel, of a width of < 600 mm, not further worked than hot-rolled6,4507,0957,7408,385C
7226 19 80Flat-rolled products of silicon-electrical steel, of a width of < 600 mm, cold-rolled "cold-reduced", whether or not further worked, or hot-rolled and further worked, non-grain-oriented6,5207,1727,8248,476C
7226 20 00Flat-rolled products of high-speed steel, of a width of <= 600 mm, hot-rolled or cold-rolled "cold-reduced"6,4507,0957,7408,385F
7226 91Flat-rolled products of alloy steel other than stainless, of a width of < 600 mm, not further worked than hot-rolled (excl. products of high-speed steel or silicon-electrical steel)6,4507,0957,7408,385F
7226 92 00Flat-rolled products of alloy steel other than stainless, of a width of < 600 mm, not further worked than cold-rolled "cold-reduced" (excl. products of high-speed steel or silicon-electrical steel)6,5207,1727,8248,476F
7226 99Flat-rolled products of alloy steel other than stainless, of a width of < 600 mm, hot-rolled or cold-rolled "cold-reduced" and further worked (excl. products of high-speed steel or silicon-electrical steel)6,5207,1727,8248,476F
7227Bars and rods of alloy steel other than stainless, hot-rolled, in irregularly wound coils6,2906,9197,5488,177C)/(F
7228 10 20Bars and rods of high-speed steel, not further worked than hot-rolled, hot-drawn or extruded, and hot-rolled, hot-drawn or extruded, not further worked than clad (excl. semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)6,2906,9197,5488,177F
7228 10 50Bars and rods of high-speed steel, forged (excl. semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)6,9507,6458,3409,035F
7228 10 90Bars and rods of high-speed steel, not further worked than cold-formed or cold-finished, whether or not further worked, or hot-formed and further worked (excl. forged products, semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)6,2906,9197,5488,177F
7228 20Bars and rods of silico-manganese steel (excl. semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)6,2906,9197,5488,177F
7228 30Bars and rods of alloy steel other than stainless, not further worked than hot-rolled, hot-drawn or extruded (excl. products of high-speed steel or silico-manganese steel, semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)6,2906,9197,5488,177C)/(F
7228 40Bars and rods of alloy steel other than stainless, not further worked than forged (excl. products of high-speed steel or silico-manganese steel, semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)6,9507,6458,3409,035F
7228 50Bars and rods of alloy steel other than stainless, not further worked than cold-formed or cold-finished (excl. products of high-speed steel or silico-manganese steel, semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)6,2906,9197,5488,177C)/(F
7228 60Bars and rods of alloy steel other than stainless, cold-formed or cold-finished and further worked or hot-formed and further worked, n.e.s. (excl. products of high-speed steel or silico-manganese steel, semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)6,2906,9197,5488,177F
7228 70Angles, shapes and sections of alloy steel other than stainless, n.e.s.6,2906,9197,5488,177F
7228 80 00Hollow drill bars and rods, of alloy or non-alloy steel6,2906,9197,5488,177F
7229Wire of alloy steel other than stainless, in coils (excl. bars and rods)6,2906,9197,5488,177C)/(F
7301Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel2,5102,7613,0123,263C
7302Railway or tramway track construction material of iron or steel, the following : rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers "cross-ties", fish-plates, chairs, chair wedges, sole plates "base plates", rail clips, bedplates, ties and other material specialised for jointing or fixing rails5,3605,8966,4326,968C
7303 00Tubes, pipes and hollow profiles, of cast iron2,4802,7282,9763,224
7304 11 00Line pipe of a kind used for oil or gas pipelines, seamless, of stainless steel5,6906,2596,8287,397
7304 19Line pipe of a kind used for oil or gas pipelines, seamless, of iron or steel (excl. products of stainless steel or of cast iron)2,3402,5742,8083,042C
7304 22 00Drill pipe, seamless, of stainless steel, of a kind used in drilling for oil or gas5,6906,2596,8287,397
7304 23 00Drill pipe, seamless, of a kind used in drilling for oil or gas, of iron or steel (excl. products of stainless steel or of cast iron)2,3402,5742,8083,042C
7304 24 00Casing and tubing, seamless, of a kind used for drilling for oil or gas, of stainless steel5,6906,2596,8287,397
7304 29Casing and tubing, seamless, of iron or steel, of a kind used in drilling for oil or gas (excl. products of cast iron)2,3402,5742,8083,042C
7304 31Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, cold-drawn or cold-rolled "cold-reduced" (excl. cast iron products and line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used for drilling for oil or gas)2,3402,5742,8083,042C
7304 39Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, not cold-drawn or cold-rolled "cold-reduced" (excl. cast iron products, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas)2,3402,5742,8083,042C
7304 41 00Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, cold-drawn or cold-rolled "cold-reduced" (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas)5,6906,2596,8287,397
7304 49Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, not cold-drawn or cold-rolled "cold-reduced" (excl. line pipe of a kind used for oil or gas pipelines or of a kind used for drilling for oil or gas)5,6906,2596,8287,397
7304 51Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, cold-drawn or cold-rolled "cold-reduced" (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil)2,3602,5962,8323,068F
7304 59Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, not cold-drawn or cold-rolled "cold-reduced" (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil)2,3602,5962,8323,068C)/(F
7304 90 00Tubes, pipes and hollow profiles, seamless, of non-circular cross-section, of iron or steel (excl. products of cast iron)2,3402,5742,8083,042C
7305Tubes and pipes, having circular cross-sections and an external diameter of > 406,4 mm, of flat-rolled products of iron or steel "e.g., welded, riveted or similarly closed"2,1822,4002,6182,837C
7306 11 00Line pipe of a kind used for oil or gas pipelines, welded, of flat-rolled products of stainless steel, of an external diameter of <= 406,4 mm5,9206,5127,1047,696
7306 19 00Line pipe of a kind used for oil or gas pipelines, welded, of flat-rolled products of iron or steel, of an external diameter of <= 406,4 mm (excl. products of stainless steel or of cast iron)2,2442,4682,6932,917C
7306 21 00Casing and tubing of a kind used in drilling for oil or gas, welded, of flat-rolled products of stainless steel, of an external diameter of <= 406,4 mm5,9206,5127,1047,696
7306 29 00Casing and tubing of a kind used in drilling for oil or gas, welded, of flat-rolled products of iron or steel, of an external diameter of <= 406,4 mm (excl. products of stainless steel or of cast iron)2,2442,4682,6932,917C
7306 30 12Precision tubes, welded, of circular cross-section, of iron or non-alloy steel, cold-drawn or cold-rolled "cold-reduced"2,2442,4682,6932,917C
7306 30 18Precision tubes, welded, of circular cross-section, of iron or non-alloy steel (excl. cold-drawn or cold-rolled)2,2442,4682,6932,917C
7306 30 41Threaded or threadable tubes "gas pipe", welded, of circular cross-section, of iron or non-alloy steel, plated or coated with zinc2,2442,4682,6932,917C
7306 30 49Threaded or threadable tubes "gas pipe", welded, of circular cross-section, of iron or non-alloy steel (excl. products plated or coated with zinc)2,2442,4682,6932,917C
7306 30 72Other tubes, pipes and hollow profiles, welded, of circular cross-section, of iron or non-alloy steel, of an external diameter of <= 168,3 mm, plated or coated with zinc (excl. line pipe of a kind used for oil or gas pipelines or casing and tubingof a kind used in drilling for oil or gas)2,2442,4682,6932,917C
7306 30 77Other tubes, pipes and hollow profiles, welded, of circular cross-section, of iron or non-alloy steel of an external diameter of <= 168,3 mm (excl. plated or coated with zinc and line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used in drilling for oil or gas, precision tubes and threaded or threadable tubes "gas pipe")2,2442,4682,6932,917C
7306 30 80Tubes, pipes and hollow profiles, welded, having a circular cross-section, of iron or steel, of an external diameter of > 168,3 mm but <= 406,4 mm (excl. line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, or precision steel tubes, electrical conduit tubes or threaded or threadable tubes "gas pipe")2,2442,4682,6932,917C
7306 40 20Tubes, pipes and hollow profiles, welded, of circular cross-section, of stainless steel, cold-drawn or cold-rolled "cold-reduced" (excl. products having internal and external circular cross-sections and an external diameter of > 406,4 mm, and line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas)5,9206,5127,1047,696
7306 40 80Tubes, pipes and hollow profiles, welded, of circular cross-section, of stainless steel (excl. products cold-drawn or cold-rolled "cold-reduced", tubes and pipes having internal and external circular cross-sections and an external diameter of > 406,4 mm, and line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas)5,8506,4357,0207,605
7306 50 21Precision steel tubes, welded, of circular cross-section, of alloy steel other than stainless, cold-drawn or cold-rolled "cold-reduced"2,2442,4682,6932,917F
7306 50 29Precision steel tubes, welded, of circular cross-section, of alloy steel other than stainless (excl. cold-drawn or cold-rolled)2,2442,4682,6932,917F
7306 50 80Tubes, pipes and hollow profiles, welded, of circular cross-section, of alloy steel other than stainless (excl. tubes and pipes having internal and external circular cross-sections and an external diameter of > 406,4 mm, and line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, and precision steel tubes)2,2442,4682,6932,917F
7306 61 10Tubes and pipes and hollow profiles, welded, of square or rectangular cross-section, of stainless steel5,9206,5127,1047,696
7306 61 92Tubes and pipes and hollow profiles, welded, of square or rectangular cross-section, of iron or steel other than stainless steel, with a wall thickness of <= 2 mm2,2442,4682,6932,917C
7306 61 99Tubes and pipes and hollow profiles, welded, of square or rectangular cross-section, of iron or steel other than stainless steel, with a wall thickness of > 2 mm2,2442,4682,6932,917C
7306 69 10Tubes, pipes and hollow profiles, welded, of non-circular cross-section, of stainless steel (excl. tubes and pipes having internal and external circular cross-sections and an external diameter of > 406,4 mm, line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, and tubes and pipes and hollow profiles of square or rectangular cross-section)5,9206,5127,1047,696
7306 69 90Tubes, pipes and hollow profiles, welded, of non-circular cross-section, of iron or steel other than stainless steel (excl. tubes and pipes having internal and external circular cross-sections and an external diameter of > 406,4 mm, line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, and tubes and pipes and hollow profiles of square or rectangular cross-section)2,2442,4682,6932,917C
7306 90 00Tubes, pipes and hollow profiles "e.g., open seam, riveted or similarly closed", of iron or steel (excl. of cast iron, seamless or welded tubes and pipes and tubes and pipes having internal and external circular cross-sections and an external diameter of > 406,4 mm)2,2442,4682,6932,917C
7307 11Tube or pipe fittings of non-malleable cast iron3,1513,4663,7814,096
7307 19 10Tube or pipe fittings of cast iron (excl. of non-malleable)3,1513,4663,7814,096
7307 19 90Cast tube or pipe fittings of steel3,1513,4663,7814,096C
7307 21 00Flanges of stainless steel (excl. cast products)3,7104,0814,4524,823
7307 22Threaded elbows, bends and sleeves of stainless steel (excl. cast products)3,7104,0814,4524,823
7307 23Butt welding tube or pipe fittings of stainless steel (excl. cast products)3,7104,0814,4524,823
7307 29Tube or pipe fittings of stainless steel (excl. cast products, flanges, threaded elbows, bends and sleeves and butt weldings fittings)3,7104,0814,4524,823
7307 91 00Flanges of iron or steel (excl. cast or stainless products)3,1513,4663,7814,096C
7307 92Threaded elbows, bends and sleeves, of stainless steel (excl. cast or stainless products)3,1513,4663,7814,096C
7307 93Butt welding fittings of iron or steel (excl. cast iron or stainless steel products, and flanges)3,1513,4663,7814,096C
7307 99Tube or pipe fittings, of iron or steel (excl. cast iron or stainless steel products; flanges; threaded elbows, bends and sleeves; butt welding fittings)3,1513,4663,7814,096C
7308Structures and parts of structures "e.g., bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns", of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel (excl. prefabricated buildings of heading 9406)5,5206,0726,6247,176C
7309Reservoirs, tanks, vats and similar containers, of iron or steel, for any material "other than compressed or liquefied gas", of a capacity of > 300 l, not fitted with mechanical or thermal equipment, whether or not lined or heat-insulated (excl. containers specifically constructed or equipped for one or more types of transport)5,6006,1606,7207,280C
7310Tanks, casks, drums, cans, boxes and similar containers, of iron or steel, for any material "other than compressed or liquefied gas", of a capacity of <= 300 l, not fitted with mechanical or thermal equipment, whether or not lined or heat-insulated, n.e.s.3,0303,3333,6363,939C
7311 00Containers of iron or steel, for compressed or liquefied gas (excl. containers specifically constructed or equipped for one or more types of transport)5,4305,9736,5167,059C
7318 11 00Coach screws of iron or steel2,8323,1153,3983,682C
7318 12 10Wood screws of stainless steel (excl. coach screws)5,6906,2596,8287,397
7318 12 90Wood screws of iron or steel other than stainless (excl. coach screws)2,8323,1153,3983,682C
7318 13 00Screw hooks and screw rings, of iron or steel2,8323,1153,3983,682C
7318 14 10Self-tapping screws, of stainless steel (excl. wood screws)5,6906,2596,8287,397
7318 14 91Spaced-thread screws of iron or steel other than stainless2,8323,1153,3983,682C
7318 14 99Self-tapping screws of iron or steel other than stainless (excl. spaced-thread screws and wood screws)2,8323,1153,3983,682C
7318 15Threaded screws and bolts, of iron or steel, whether or not with their nuts and washers (excl. coach screws and other wood screws, screw hooks and screw rings, self-tapping screws, lag screws, stoppers, plugs and the like, threaded)5,4305,9736,5167,059C
7318 16Nuts of iron or steel3,7904,1694,5484,927C
7318 19 00Threaded articles, of iron or steel, n.e.s.2,8323,1153,3983,682C
7318 21 00Spring washers and other lock washers, of iron or steel2,8323,1153,3983,682C
7318 22 00Washers of iron or steel (excl. spring washers and other lock washers)3,4303,7734,1164,459C
7318 23 00Rivets of iron or steel (excl. tubular and bifurcated rivets for particular uses)2,8323,1153,3983,682C
7318 24 00Cotters and cotter pins, of iron or steel2,8323,1153,3983,682C
7318 29 00Non-threaded articles, of iron or steel2,8323,1153,3983,682C
7326 11 00Grinding balls and similar articles for mills, of iron or steel, forged or stamped, but not further worked3,0003,3003,6003,900C
7326 19Articles of iron or steel, forged or stamped, but not further worked, n.e.s. (excl. grinding balls and similar articles for mills)3,0003,3003,6003,900C
7326 20 00Articles of iron or steel wire, n.e.s.2,5832,8413,1003,358C
7326 90 30Ladders and steps, of iron or steel2,5832,8413,1003,358C
7326 90 40Pallets and similar platforms for handling goods, of iron or steel2,5832,8413,1003,358C
7326 90 50Reels for cables, piping and the like, of iron or steel2,5832,8413,1003,358C
7326 90 60Ventilators, non-mechanical, guttering, hooks and like articles used in the building industry, n.e.s., of iron or steel2,5832,8413,1003,358C
7326 90 92Articles of iron or steel, open-die forged, n.e.s.3,0003,3003,6003,900C
7326 90 94Articles of iron or steel, closed-die forged, n.e.s.3,0003,3003,6003,900C
7326 90 96Sintered articles of iron or steel, n.e.s.3,0003,3003,6003,900C
7326 90 98Articles of iron or steel, n.e.s.2,5832,8413,1003,358C
Alüminyum
7601Unwrought aluminium1,7001,8702,0402,210K
7603Aluminium powders and flakes3,3693,7064,0434,380K
7604 10 10Bars and rods3,7414,1154,4894,863K
7604 10 90Profiles3,7414,1154,4894,863K
7604 21 00Hollow profiles3,7414,1154,4894,863K
7604 29 10Bars and rods3,7414,1154,4894,863K
7604 29 90Profiles3,7414,1154,4894,863K
7605Aluminium wire3,4243,7664,1094,451K
7606Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm2,7142,9853,2573,528K
7607Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm3,0713,3783,6853,992K
7608Aluminium tubes and pipes2,7543,0293,3053,580K
7609 00 00Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)3,7754,1534,5304,908K
7610 10 00Doors, windows and their frames and thresholds for doors2,6742,9413,2093,476K
7610 90Other2,6742,9413,2093,476K
7610 90 10Bridges and bridge-sections, towers and lattice masts2,6742,9413,2093,476K
7610 90 90Other2,6742,9413,2093,476K
7611 00 00Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment4,5204,9725,4245,876K
7612Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment4,5204,9725,4245,876K
7613 00 00Aluminium containers for compressed or liquefied gas4,5204,9725,4245,876K
7614Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated3,7414,1154,4894,863K
7616 10 00Nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles3,0603,3663,6723,978K
7616 91 00Cloth, grill, netting and fencing, of aluminium wire3,0603,3663,6723,978K
7616 99 10Cast3,0603,3663,6723,978K
7616 99 90Other3,0603,3663,6723,978K
Çimento
2507 00 80 80Calcined clay0,280*0,3080,3360,364
2523 10 00 10White clinker1,370*1,5071,6441,781B
2523 10 00 90Other clinker including grey clinker1,410*1,5511,6921,833A
2523 21 00White Portland cement1,450*1,5951,7401,885
2523 29 00Grey Portland cement1,440*1,5841,7281,872
2523 30 00Aluminous cement1,9502,1452,3402,535
2523 90 00 10White hydraulic cement1,490*1,6391,7881,937B
2523 90 00 90Other hydraulic cements including grey hydraulic cements1,370*1,5071,6441,781A
Gübre
2808 00 00Nitric acid; sulphonitric acids2,7202,7472,7472,747
2814 10 00Anhydrous ammonia2,2702,2932,2932,293
2814 20 00Ammonia in aqueous solution0,6800,6870,6870,687
2834 21 00Nitrate of potassium2,2202,2422,2422,242
3102 10 12Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing =>31,8 % but <=33,2 % by weight of urea (excl. that in packages with a gross weight of <= 10 kg)0,5000,5050,5050,505
3102 10 15Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing >33,2 % but <=55% by weight of urea (excl. that in packages with a gross weight of <= 10 kg)0,8200,8280,8280,828
3102 10 19Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg, or in aqueous solution containing =>31,8 % but <=55% by weight of urea)1,5101,5251,5251,525
3102 10 90Urea, whether or not in aqueous solution, containing <= 45 % by weight of nitrogen on the dry anhydrous product (excl. goods of this chapter in tablets or similar forms or in packages of a gross weight of <= 10 kg)1,4801,4951,4951,495
3102 21 00Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)0,6800,6870,6870,687
3102 29 00Double salts and mixtures of ammonium sulphate and ammonium nitrate1,4601,4751,4751,475
3102 30 10Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10 kg)1,6901,7071,7071,707
3102 30 90Ammonium nitrate (excl. that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of <= 10 kg)2,6002,6262,6262,626
3102 40 10Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing <= 28 % nitrogen by weight (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)2,2302,2522,2522,252
3102 40 90Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing > 28 % nitrogen by weight (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)2,2302,2522,2522,252
3102 50 00Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)4,2404,2824,2824,282
3102 60 00Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)2,1802,2022,2022,202
3102 80 00Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in packages with a gross weight of <= 10 kg)1,6401,6561,6561,656
3102 90 00Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts and mixtures of ammonium nitrate with ammonium sulphate or calcium; mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution; mixtures of ammonium nitrate and calcium carbonate or other non-fertilising inorganic elements; in tablets or similar in packages <= 10 kg)1,6901,7071,7071,707
3105 10 00Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross weight of <= 10 kg0,8600,8690,8690,869
3105 20 10Mineral or chemical fertilisers containing phosphorus and potassium, with a nitrogen content > 10 % by weight on the dry anhydrous product (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)1,1201,1311,1311,131
3105 20 90Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium, with a nitrogen content <= 10 % by weight on the dry anhydrous product (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)0,7700,7780,7780,778
3105 30 00Diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)0,5500,5560,5560,556
3105 40 00Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or not mixed with diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)0,3600,3640,3640,364
3105 51 00Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (nitrates and phosphates)1,5401,5551,5551,555
3105 59 00Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (excl. nitrates and phosphates)0,6600,6670,6670,667
3105 90 20Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one principal fertilising substance only, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, containing > 10 % nitrogen by weight (excl. in tablets or similar forms, or in packages with a gross weight of <= 10 kg)1,4801,4951,4951,495
3105 90 80Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one main fertilising element, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, not containing nitrogen or with a nitrogen content, by weight, of <= 10 % (excl. in tablets or similar forms or in packages of a gross weight of <= 10 kg)0,7600,7680,7680,768
Hidrojen
2804 10 00Hydrogen10,82011,90212,98414,066

Aramanızla eşleşen kod yok. Daha az hane deneyin.

  • Tüm değerler ürün tonu başına tCO₂e’dir.
  • 2026, 2027 ve 2028+ sütunları bizim hesaplamamızdır: toplam varsayılan değer × (1 + ek pay), üç ondalığa yuvarlanmış (gübrede her yıl +%1). Bağlayıcı rakamı SKDM Kayıt Sistemi hesaplar.
  • * I. ekte Türkiye için değer yok (“–”): “Diğer ülkeler ve bölgeler” değeri, rota göstergesiyle birlikte uygulanır.
  • Rota: SKDM karşılaştırma değerini belirleyen üretim rotası. A gri klinker/çimento, B beyaz klinker/çimento, C karbon çeliği (yüksek fırın/bazik oksijen fırını), F düşük alaşımlı çelik (aynı rota), K birincil alüminyum. Gösterge yoksa karşılaştırma değeri rotaya bağlı değildir.
  • Ürün tanımları AB Resmî Gazetesinin İngilizce metninden alınmıştır; Türkçe resmî metin yoktur.
Elektrik (KN 2716 00 00) I. ekte yer almaz. Türkiye için varsayılan değeri (AB) 2025/2621 sayılı Uygulama Tüzüğünün III. ekinde, dolaylı emisyonlar için şebeke faktörleri II. ekindedir. Bu ekleri kopyalamak yerine bağlantı veriyoruz; çünkü yeniden kullanımı sınırlayan bir IEA lisansıyla yayımlanırlar.

Doğrulanmış gerçek değerler neden genellikle daha ucuzdur?

Sertifika sayısı, gömülü emisyonlardan ücretsiz tahsis düzeltmesi ve varsa menşe ülkede ödenen karbon fiyatı düşülerek bulunur. Diğer her şey aynıyken beyan edilen emisyonlardaki her bir ton CO₂e azalma bir sertifika daha az demektir: 2026 üçüncü çeyrek sertifika fiyatıyla 82,32 €.

Resmî bir değer değil, bir örnek: AB’deki bir ithalatçı 2026’da Türkiye’deki bir haddehaneden 1.000 ton inşaat demiri alıyor. Ek paylı varsayılan değerle (yaklaşık 2,541 tCO₂e/t) gömülü emisyonlar yaklaşık 2.541 tCO₂e eder. Haddehane aynı üretim rotası, dolayısıyla aynı karşılaştırma değeri için 2,000 tCO₂e/t doğrulanmış gerçek değer sağlarsa emisyonlar 2.000 tCO₂e olur: 541 sertifika daha az, 82,32 € fiyatla yaklaşık 44.500 €. Farklı bir üretim rotası karşılaştırma değerini ve ücretsiz tahsis düzeltmesini de değiştirir; bu yüzden ikisini de SKDM hesaplama aracına girin.

Gerçek değerlerin de maliyeti vardır. Tesisin emisyonlarını SKDM metodolojisiyle izlemesi, akredite bir doğrulayıcının bunları doğrulaması ve üreticinin veriyi her ithalatçıyla paylaşması gerekir. Küçük hacimlerde veya gerçek değer varsayılana yakınsa varsayılan değer daha basit bir seçim olabilir. Ek pay 2028’de %30’a çıktıkça fark büyür.

AB dışındaki bir üretici için doğrulanmış veri aynı zamanda bir satış avantajıdır: alıcıları, veri sağlamayan bir tedarikçiye göre daha az sertifika satın alır. Türkiye’deki üreticiler AB alıcılarının ne istediğini okuyabilir.

Resmî değerler nerede?

(AB) 2025/2621 sayılı Uygulama Tüzüğü en geç 2027’de gözden geçirileceğini belirtir; bir değere dayanmadan önce Komisyonun sayfasını kontrol edin.

Varsayılan ve gerçek değeri hesaplama aracında karşılaştırın

Sık sorulan sorular

SKDM varsayılan değerleri her ülke için aynı mı?
Hayır. (AB) 2025/2621 sayılı Uygulama Tüzüğünün I. ekinde her ülke için bir tablo ve bir ülke listede olmadığında veya bir kod için “–” gösterdiğinde uygulanan “Diğer ülkeler ve bölgeler” tablosu vardır. Örneğin inşaat demiri (KN 7214 20 00) için varsayılan değer Türkiye’de ton başına 2,310 tCO₂e, “Diğer ülkeler ve bölgeler”de 3,996’dır.

Varsayılan değerlere eklenen pay ne kadar?
Çimento, demir ve çelik, alüminyum ve hidrojen için 2026’da %10, 2027’de %20, 2028’den itibaren %30. Gübre için 2026’dan itibaren her yıl %1.

Yayımlanan varsayılan değerler ek payı içeriyor mu?
Artık hayır. (AB) 2026/1740 sayılı Uygulama Tüzüğünden bu yana tablolar ek paysız değerleri gösterir ve ek payı SKDM Kayıt Sistemi toplam emisyon değerine ekler. Aralık 2025 tarihli ilk sürümde 2026, 2027 ve 2028 için ek paylı değer sütunları vardı; yuvarlama tutarsızlıklarını önlemek için kaldırıldılar.

Türkiye tablosu KN kodum için “–” gösteriyorsa hangi değer geçerli?
“Diğer ülkeler ve bölgeler” tablosundaki değer. Türkiye tablosunda bu durum, alüminli çimento (2523 30 00) dışındaki tüm klinker ve çimento kodları, kalsine kil, düşük karbonlu ferromangan ve ferrokrom (7202 19 ve 7202 49) ve doğrudan indirgenmiş demir (7203) için geçerlidir.

Varsayılan değerlerin doğrulanması gerekir mi?
Hayır. Akredite doğrulayıcı tarafından doğrulama, gerçek gömülü emisyonlar için geçerlidir (2025’te değiştirilen (AB) 2023/956 sayılı Tüzüğün 8. maddesi). Varsayılan değerleri Komisyon yayımlar ve olduğu gibi kullanılır.

2026 varsayılan değerleri düzeltildi mi?
Evet. 20 Temmuz 2026 tarihli ve 31 Temmuz 2026’da yayımlanan (AB) 2026/1740 sayılı Uygulama Tüzüğü, (AB) 2025/2621 sayılı Uygulama Tüzüğünün I. ve IV. eklerini 1 Ocak 2026’dan geçerli olmak üzere değiştirdi. İlk sürümden alınan değerler yeniden kontrol edilmelidir.

Varsayılan değerleri gerçek veriyle değiştirmek her zaman değer mi?
Her zaman değil. İthalat hacmine, varsayılan ve gerçek değer arasındaki farka, izleme ve doğrulama maliyetine bağlıdır. SKDM hesaplama aracı kendi rakamlarınız için farkı gösterir.

Resmî kaynaklar

Aşağıdaki kaynakların her biri 9 Ekim 2026 tarihinde açılıp kontrol edildi.

AB mevzuatı hakkında genel bilgidir; hukuki, vergi veya gümrük danışmanlığı değildir. Yalnızca Avrupa Birliği Resmî Gazetesinde yayımlanan metinler geçerlidir.

Diğer SKDM rehberleri

SKDM (CBAM) hesaplama Gömülü emisyonları, sertifika sayısını ve maliyetini tarayıcınızda tahmin edin. SKDM takvimi Kesin dönemin tüm tarihleri tek bir zaman çizelgesinde; 2025 sadeleştirmesi ve çeyreklik kural. Türk ihracatçılar için SKDM AB alıcınızın sizden isteyeceği veriler, doğrulama, TR ETS ve adım adım kontrol listesi. SKDM yazılımı Karbonet’in SKDM için neler yaptığı, neler yapmadığı ve fiyatları.

SKDM verisini son dakika telaşından çıkarın

Karbonet tesislerinizi, ürünlerinizi ve gömülü emisyonlarınızı tek yerde, AB’deki alıcılarınıza ve doğrulayıcınıza hazır şekilde tutar. 14 gün ücretsiz deneyin, kart gerekmez.

Ücretsiz denemeyi başlat Demo talep et Fiyatları gör