CEVAP:

There are mainly four product groups that are subject to SCT at different 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 etc.),

• List (III) is related to alcoholic beverages and cola soda pops, cigarettes and other tobacco products,

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