TRT bandrol is a mandatory tax in Türkiye for certain media products and is paid by salespoints.
The Turkish Radio and Television Corporation (TRT) was established by the TRT Law enacted on May 1, 1964, and is the first and only institution in Türkiye responsible for public broadcasting.
The law regulating TRT’s revenues, Law No. 3093, was adopted on December 4, 1984. According to this, “the TRT contribution fee will be collected from the end consumer by manufacturers and importers and paid to the institution.” As proof of this payment, the bandrol stamp and the TRT bandrol label system were introduced.
What is the TRT Bandrol?
It is the physical indicator of the tax collected, based on the Law on the Revenues of the Turkish Radio and Television Corporation No. 3093, from all electronic devices that have the distinctive feature of receiving radio and TV broadcasts without the need for any additional equipment.
What is the e-Bandrol?
It is a form of bandrol purchased electronically for the same category of products, where no physical bandrol sticker is affixed, and verification is done solely through the system. On the website https://www.trt.net.tr/bandrol/, by entering the device’s serial ID number, it can be checked whether the bandrol fee has been paid.
According to Law No. 3093, it is mandatory to pay the bandrol fee and obtain a bandrol for the devices listed in this law. The current list reference: 2022/5610
Other devices capable of receiving all types of visual and/or audio broadcasts
Latest rates as of August 2025:
| HS Code | Product | TRT Rate |
| 8528 | Television | 16% |
| 8527 | Radio | 16% |
| 8521 | Video | 16% |
| 8519 | Combined devices | 16% |
| 8517 | Mobile phone | 12% |
| 8471 | Computer | 4% |
| 8701 | On-vehicle devices | 0.8% |
| 8601 | Other on-vehicle devices | 0.02% |
| 8528.71 | Set-top boxes | 12% |
| 8525 | Other, smartwatches | 14% |
Where to Obtain the Bandrol?
An authorized company representative collects the bandrol from the relevant TRT Directorate by submitting the original request petition, proof of payment, and authorization document previously sent to the institution.
Who Can Obtain the TRT Bandrol?
Manufacturers with a capacity report, and importers with customs declarations, can obtain TRT bandrols from the institution. Outside these categories, TRT bandrols cannot be obtained.
What Happens if the Bandrol Fee is Not Paid?
If a manufacturer or importer sells or offers for sale devices listed in Article 1 of the law without a bandrol or label, TRT imposes an administrative fine equal to twice the calculated bandrol fee for each unbandrolled device.
If the bandrol fee has been paid but the bandrol is not physically affixed to the product, or if in the e-Bandrol application the required notification is not made within 10 days, TRT applies a fine equal to twice the bandrol fee. After obtaining the bandrol, details such as place of use, quantity, brand, and model must be reported to the institution within 10 days.
When Should the TRT Bandrol Be Obtained?
According to Article 3 of Law No. 3093: “Manufacturers of devices listed in Article 1 must obtain the bandrol or label before sale; importers must obtain it upon entry into free circulation.”
How is the Declared Sales Amount Determined for TRT Bandrol Purchase?
For imports, it is the customs declaration value excluding Special Consumption Tax (SCT) and VAT. For manufacturing, it is the sales invoice value excluding SCT and VAT. For manufactured products, it is calculated and collected based on the production cost stated on the first invoice.
Who is Responsible for Paying the TRT Bandrol Fee?
The law requires manufacturers and importers of the devices listed in Article 1 to declare and pay the collected fees to TRT by the 10th of the following month. Initially, this was collected from the end consumer, but the system has changed to pre-collection based on manufacturing or import values.
What Should the Declared Price Be?
In a free market, sellers can set their own prices. Manufacturers can declare any price based on production cost for TRT bandrol purposes. Online retail prices cannot be used as examples for the declaration price, as these are secondary or tertiary sales.
Differences in Product Prices
Technological features and licensing in devices such as televisions or audio-visual equipment can create significant cost differences even if products look identical externally. Therefore, the manufacturer’s or importer’s declared price is taken as the basis for bandrol calculation.
Where Should the Physical TRT Bandrol Be Affixed?
The bandrol can be affixed to the device itself or to its packaging, box, remote control, or user manual containing the serial number. It must not be handed over separately with the invoice or stored unused.
Expired Bandrols
TRT bandrols are printed and distributed annually and cannot be used the following year. They must be returned or destroyed if unused.
Are There Advantages to Purchasing TRT Bandrol?
Yes. If you are a product developer or exporter, you can benefit from certain incentives. Developers can receive a grant of 12% of their profit margin, and exporters pay 50% less TRT bandrol tax for every second unit shipped abroad.
For all products used for audio and visual purposes, TRT tax is applied in addition to SCT, VAT, and other taxes, resulting in taxation exceeding 50% of the product’s cost — meaning the end consumer pays high taxes as if purchasing a luxury item.
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