Transit fuel and zero-SCT marine fuel — we determine which your vessel qualifies for and handle the entire documentation process.
Fuel is one of the largest operating costs of any vessel. In Türkiye there are two separate schemes that significantly reduce fuel costs for vessels meeting certain conditions: transit fuel and marine fuel with Special Consumption Tax (SCT) reduced to zero. The two fall under different legislation and cover different vessels.
Transit fuel is fuel that, under customs legislation, has not entered free circulation (has not been nationalised). It can be taken at a vessel's first port of entry into Türkiye when returning from a foreign voyage, or from bonded warehouses within the country.
Exemption from taxation depends on the vessel departing for a foreign port within a defined period. If this condition is not met, the fuel must be nationalised — that is, taxed — which comes back as an unexpected cost.
With transit fuel, tracking the deadline and the voyage is vital. If no foreign voyage takes place within the period, the fuel is nationalised and a tax liability arises. We handle this tracking on your behalf and remind you well before the deadline approaches.
By a Council of Ministers Decision dated 1 July 2003, the Special Consumption Tax (SCT) was reduced to zero on fuel deliveries to certain marine vessels. The procedures and principles of the scheme are set out in the SCT General Communiqués.
To benefit from duty-free marine fuel, a vessel must meet all three conditions together:
Vessels meeting these conditions are: cargo and passenger ships, commercial yachts, service vessels and fishing vessels.
The zero-SCT marine fuel scheme is designed to support the maritime sector and commercial activity. Private boats and private yachts used for leisure, sport or hobby purposes fall outside this scheme.
Presenting a private vessel "as if" it were commercial in order to obtain duty-free fuel carries serious consequences under both maritime and tax legislation. If you are unsure of your vessel's status, let's clarify that first.
To purchase duty-free fuel, the vessel must hold a Fuel Purchase Book. The quantity that may be purchased is not unlimited: it is capped at an amount determined according to each vessel's technical specifications, and every purchase must be entered in the vessel's logbook.
The communiqués and decisions governing fuel schemes are updated from time to time. The information on this page is for general guidance; the best approach is to review your vessel's specific situation with us.
Send us your vessel's details — we'll determine which scheme you qualify for and start the necessary documentation process on your behalf.
Current notices, fee lists and legislation related to this service.
Whether your vessel is Turkish or foreign-flagged, private or commercial — let us track which documents you need and when.