CUSTOMS LAW - BROKER TRADING
CUSTOMS LAW
______________________________________________
Law number: 4458
Date of admission: 27/10/1999
_______________________________________________2
PART ONE
General Provisions
THE FIRST SECTION
Purpose, Scope and basic Definitions
Article 1-the purpose of this Act, the Customs Territory of the Republic of Turkey in and out
goods and walkers will be applied to determine customs rules.
Article 2-the Republic of Turkey covers the territory of the Republic of Turkey, the customs territory.
Turkey territorial waters, internal waters and airspace are included in the customs area.
In this law the concepts customs territory the customs zone and the other Turkey Turkey
Refers to the Customs Zone of the Republic of.
Article 3-this law passed;
1. "Uft" statement, customs Müsteşarlığını;
2.1
(18/6/2009, dated and amended the second paragraph with the law No. 5911.) a) "Customs Administration
or administrations "statement, in whole or in part of the process that is specified in the customs legislation, instead of
hierarchical management unit in the central or provincial brought on-the-fly;
b) "Introduction to the Customs Administration" statement, and the Customs Territory of Turkey risk
based on the analysis of input control should be subject to the customs concerning the packing operations are performed
Administration;
c) "Import Customs Administration" statement of goods brought into the Customs Territory, Turkey risk analysis
including controls based on gümrükçe to be an approved process and use
related to the operations of the customs administration are met;
d) "export Customs Administration" statement, Turkey will leave the Customs Zone of risk
including controls based on the analysis of gümrükçe subject to an approved process and use
relating to the operations of the Eclipse instead of brought customs administration;
e) "exit the Customs Administration" statement, before leaving the Customs Region of Turkey
the submission is required, and the completion of checkout process-related customs controls and risk
held subject to customs control based on the analysis of the;
3. "person" statement, legal entities and individuals, although not legally has the status of a legal entity with
in accordance with the current legislation with the legal authority to make the savings recognized people partnership;
4. "Turkey Republic Customs zone with the built-in one" statement,
a) in this region 2
the settlement is all real people;
b) in this region, registered office, all legal work center or branch of a legal person or persons
partnership;
5. "decision" statement, binding tariff and origin information, including customs authority,
Customs legislation with relation to a specific topic, one or more people on the legal consequences
will lead to administrative savings;
6.3
(18/6/2009, dated and amended by the sixth with law No. 5911 bent.) a) "Released
goods in circulation "statement, completely in accordance with the provisions of article 18, Turkey Customs
Obtained in the customs territory of Turkey within the importing country or land outside the
1
Banfield was before the change: "" 2. Customs Administration or administrations "statement can be specified in the customs legislation, transactions
partially or completely fulfilled the central or provincial units of the entire hierarchical management; "
2
18/6/2009, dated and with law No. 5911 "legal residence" tagline was changed to "municipality".
3 Subparagraph before the change: "6." free stuff "in circulation statement, Turkey is a party to the international
without prejudice to the provisions of the Treaty, be subject to the regime of entry is free to roam the Turkey into the Customs Territory
the native of inputs used in the production of goods, whether or not in accordance with the provisions of article 18 and 19 Turkish
regarded as originating goods; "3
the entries does not contain or conditional exemption regulations resulting from the goods and held
It is subject to special economic value in accordance with the provisions of the regime that the detected or Turkey
From the country or territory outside the customs territory is free to roam the input should be subject to the regime of import
resulting from the above mentioned goods the Customs Zone, Turkey or separately, or together, the resulting
or manufactured goods;
b) "goods that are not freely circulate" freely circulate in the statement, things that fall outside the
article with Turkey, without prejudice to the provisions on Customs transit Zone virtually abandoned goods;
7. "Customs status" statement, was free to roam In the customs of Turkey
not in terms of State;
8.4
(18/6/2009, dated and amended with law No. 5911 eighth paragraph.) a) "Customs
taxes "statement, in accordance with the relevant legislation applied to the import duties or export an object
not all of the tax;
b) "Customs" responsibility statement, payment of customs duties of necessity obliged;
9.5
(18/6/2009, dated and amended with law No. 5911 ninth paragraph.) "Import
taxes "statement,
the customs duty payable on the Goods imported in a) with other peer effective taxes and financial burdens,
the processing of agricultural products, Agricultural policy or b) obtained as a result of some of the products are applied to
within the framework of the specific arrangements will be taxes and other fiscal charges on imports;
10.6
(18/6/2009, dated and amended by the tenth with law No. 5911 bent.) "Export
taxes "statement,
the customs duty to be paid in Goods export) a with the other wives effective taxes and financial burdens,
the processing of agricultural products, Agricultural policy or b) obtained as a result of some of the products are applied to
within the framework of the specific arrangements will be in export taxes and other financial burdens;
11. "Responsible" statement, customs 7
all persons responsible for fulfilling its obligation;
12. "Customs supervision" statement, customs legislation and customs supervision in cases where required
other provisions to be applied to an object under compliance with customs administrations to provide by
generally applied to operations;
13.8
(18/6/2009, dated and amended with law No. 5911 thirteenth bent.) "Customs
control "statement, Turkey customs territory of goods carried among other countries with input, output,
transit, transfer and end-use of goods that are not freely circulate and State Editor
Customs legislation and other legislation in order to ensure the correct application of customs administrations by
executed; the examination, accounting data and the presence of electronic or written documents and
truth verification, examination of accounts and other records of enterprises, transport
control, baggage and individuals in control of the other stuff they carry in them either via the official
research and other similar applications;
14. "the process or use of goods subject to an approved gümrükçe Eclipse" statement, of goods,
a subject of a customs regime,)
b) from entering A free zone,
4 Subparagraph before the change: "8." Customs taxes "statement, applied to the import goods applicable pursuant to the provisions
not all of the tax or export tax; "
5 Banks before the change: "9." import duties "statement,
-Goods imported in customs duties and taxes that effectively predicted,
-Agricultural policy or the special arrangements for processed agricultural products, taken within the framework of import taxes; "
6 Banks before the change: "10."Export taxes "statement,
-Customs duties and Goods exports projected effective fiscal burdens,
-Agricultural policy or the special arrangements for processed agricultural products, taken within the framework of export taxes; "
7
18/6/2009 5911 dated with "obligations" in accordance with the law the phrase "liability" as amended.
8 Banks before the change: "13. Customs legislation and customs control "statement, in case customs supervision required
other provisions to be applied to an object under compliance with the examination of the goods, documents to provide presence and
reality is proven innocent, business accounts, books and other written documents, examination of, the means of transport
control, baggage and individuals on the sides or top of the stuff they carry and such other administrative control of research
operation of the fulfillment of such special operations; "4
c) Turkey out of the customs territory of new issuance on,
d) Begins,
to be left to customs);
15. "customs regime" statement,
a) input regime is free to roam,
b) Transit regime,
c) customs warehousing regime,
d) inward processing regime,
e) processing under customs control regime,
f) temporary import regime,
g) outward processing regime,
h) Export regime;
16. "customs declaration" statement, procedures and principles set out in the framework of a customs
keeping the claim subject to the regime;
17. "the owner Declare" statement, in its own name on behalf of the person or the representations representations referenced
people;
18. "presenting the Goods to customs" statement, the Customs office or the gümrükçe designation
upon the introduction of or any location deemed appropriate, in accordance with the principles and procedures set out
made to the customs declaration;
19. "Goods delivery" statement, the customs regime are held subject to the prescribed purposes.
in line with the customs administrations by related to delivery;
20.9
(18/6/2009, dated and amended with law No. 5911 twentieth paragraph.) . a) "regime, rights
in its own name and account of the owner "statement, customs declaration, or on account of the customs declaration is made
a person or people related to the rights and obligations of the customs regime was people;
b) "Principal responsible" statement, the owner of the rights to the transit regime regime;
21. "allow the rights owner" statement, himself a allowable person;
22. "Handling" statement, customs supervision of goods without changing the fundamental attributes under
changing the location of the large containers stowed, small containers, Cap the renewal of
or repair, vented, kalburlanması, mixing and similar operations;
23. "article" statement, all kinds of substances, products and value;
24. (18/6/2009, dated and twenty-fourth with law No. 5911, bent has been added.) "Risk"
statement, the customs territory of Turkey and other countries moved between input, output of goods, transit, transport and
the ultimate use and freely circulate in relation object not found
a) was taken at the level of national or international measures to be applied in the right way
prevents,
the financial interests of the country b) endangered,
c) the country of security and safety, public security and public health, the environment or
consumer threat,
When you bring an event of;
25. (18/6/2009, dated and were added to the twenty-fifth with law No. 5911 bent.) "The Risk Is
the systematic identification and risk management "statement, minimizing the risk, it is necessary to
for the purposes of the implementation of all the measures national and international resource and strategy based on data and
information collection, risk analysis and the determination of measures to be taken, and the evaluation of
the implementation, functioning and regular monitoring of the results of this process and to be reviewed;
9 Subparagraph before the change: "20."The rights owner "statement, customs regime, or account Declaration customs declaration
the person who made or that person's related to rights and obligations under a customs regime was the transfer of people; "5
26. (28/3/2013 and charlie_page were added to the twenty-sixth with bent the law.) "Gümrüklenmiş
value "to be determined according to the Convention of the International Asset statement; the CIF of imported goods for apparel
with a total asset of customs duties on export goods for customs duties with a total FOB asset on;
Arenas.
Article 4-people who have to deal with customs law and on the basis of this law
the regulation, issued decrees and regulations to comply with the provisions; Customs administrations have referred to in this
as well as other laws, rules, and according to the written provisions in the decree would make surveillance and 10kontrollere
subject to; This in its own name or other authorities of nam will be charged for each type of account or
taxes, fees and charges or to pay the deposit to bind; laws, regulations, decrees and
Customer agrees to comply with the provisions of the regulations required all kinds of operations fulfilling 11sorumludurlar.
THE SECOND PART
Customs legislation in the framework of the people's rights and Yükümlülüklerine
Miscellaneous Provisions Relating To
THE FIRST DISTINCTION
12 (18/6/2009, dated and with law No. 5911.)
Add and authorized To represent
Article 5-All persons, with projected savings of customs legislation and procedures
a delegate for the jobs in to perform the Customs Office can appoint.
As for Transit transportation or incidental but excluding people who are in representations, delegate
Turkey Customs Zone is built into the speakers.
Representation, may be direct or indirect. In the case of direct representation on behalf of someone else, the delegate
13ve account moves. In the case of indirect representation in its own name, but on someone else's account
moves. Delegate, moving to declare on behalf of the person represented, representation, directly or
indirect authority represents the document and indicate that the customs administrations to
must be shown.
On behalf of another person or who do not declare or a moving account of the power of representation
Although it does not have, in the name of another person, or the person who, on its behalf, declare that on account of the
and are moving their account will be counted.
specified in paragraph 1 of article 225 persons in indirect customs representative
as the job they can follow.
Article 5/A-(18/6/2009 5911 dated with law No. 5/A item
has been added.)1. the UFT, the views of relevant institutions and organizations as needed by taking too
Turkey built the Customs Zone located in the second paragraph to the people the economic operating
conditions are required to recognize the status of authorized if they move. They obliged, authorized
safety and security-related customs controls or facilitated the customs legislation
benefit from simplified application stipulated by.
2. the conditions required for the recognition of his status required to Authorized are given below.
a) referred to in article 4 responsibility in serious violations in the fulfillment of
ineligible,
10 18/6/2009, dated and with law No. 5911 "controls" the phrase was changed to "controls".
11 18/6/2009, dated and with law No. 5911 "are responsible for" the phrase "responsible" as amended.
12 before the change (disambiguation): "Representation"
1318/6/2009 dated on behalf of someone else "to the law No. 5911" almost "and account" is listed after the
added 6
b) Customs controls were correctly made commercial recordings which regularly
in a way, to have enough to keep
c) UFT when, in cases of financial competence is required to prove that you have,
d) Available to the safety and security standards.
3. in the second paragraph the following specified conditions and procedures and principles concerning the regulation of
arranged:
a) shall be granted the status, Authorized
b granting of permission, use Basitleştirmelerden)
c) given This status and permissions, determining which customs administrations,
d) Risk management arrangements, taking into account safety and security-related customs
the type and extent of control to be recognized in determining the ease,
e) getting the opinion as needed from related institutions and organizations and a request for information is made,
f) Accredited temporarily rolled back his status or liable to cancellation.
THE SECOND DISTINCTION
Concerning The Application Of Customs Legislation Decisions
Article 6-1. Customs administrations is a decision regarding the implementation of customs legislation
each person who requested the decision be given all information and documents necessary for the aforementioned
administrations have to submit.
2. the demand must be made in writing to be Decided. Customs administrations, the demand
the reference for the reach to them within thirty days from the decision they take. Decisions of the
the applicant shall be communicated in writing.
However, customs administrations by complied with this duration is not possible, within the time specified
can be overcome. In this case, the aforementioned administrations before the expiration period set out above, reference
the owner of the request with the reasons justify timeout as deem necessary to decide whether the additional
specifying the length of time they give information.
3. Customs administrations need to reference both the denial of and by the addressee against the person
given as written decisions, the appeal in the manner specified in the twelfth Part way open to reasoned
as indicated in the resolution, this is taken and considerations.
4. (18/6/2009 5911 dated with "Law No. 245 the provisions of article
to "phrase is repealed.) Decisions taken by the Customs authorities immediately
is applied.
Article 7-1. The decisions of the relevant customs office in favor of a combination of the following 14hallerin
cancelled if it is found.
a) Decision based on incorrect or missing information in the event,
b) applicant should know or should have known about this inaccuracy or deficiency in the
c based on accurate or complete information is not given of the decision), the lack of detection of possible
in case of.
2. in the following cases the decision in favor of the subject is changed or be revoked.
a) 15Karara one or more condition which is based on unrealized or cannot occur
be,
b conduct a projected about a decision in favor of a) of comply.
3. the decision shall be communicated the counterpart the cancellation.
14 18/6/2009 5911 dated in accordance with the law and "in the phrase" a combination of "case" as hal
amended.
15 18/6/2009, and predicted that "Decision" indicator will explain possible safety infractions with the law No. 5911 "which constitutes the essential" Decision as amended. 7
4. According to the provisions of paragraph 1 of the decision to cancel the decision to cancel the date, 2nd paragraph
According to the provisions of the decision of the cancellation or modification shall take effect from the date of notification.
However, the addressee of the decision, in cases where the legal interests requires exceptional decision cancellation of
or changing the effective date can be delayed under conditions determined by the regulation.
THE THIRD DISTINCTION
Information
Article 8-1. Persons, the implementation of the customs legislation of the customs information
they can demand.
16 (18/6/2009 5911 dated the second paragraph of the first paragraph with the law repealed
has been removed.)
2. the information is provided free of charge until you request. However, in particular the chemical analysis
or expert examination or until you request be sent back due to customs administrations costs incurred,
will be provided by the supplicant.
Article 9-1. A written authorisation by the Customs authorities of the Uft or on demand
binding tariff information or binding origin.
2. Binding tariff information or binding origin, the Customs Board, the owner of the rights only against
the determination of the origin of goods delivery or the tariff position and only information about
will be completed after the date of customs clearance for goods that are the subject of bindings.
In the provision of binding origin information, contained in articles 17 to 22 of the origin of the
the identification is based on provisions.
3. the person receiving the Information;
a binding) tariff information for the information given with goods to declare, as defined in the article between the
Declaration of conformity exists in all respects,
b) Binding origin information, to declare goods and require recovery of origin status
the information provided on the status of goods and require recovery of origin defined in all respects suitable
that,
must prove.
4. Binding tariff information for six years from the date of issue; binding origin information issue
is valid for three years from the date of. Based on incorrect or incomplete information provided by claimant connector
information will be cancelled.
5. Binding tariff information loses its validity in the following cases:
a) Turkish customs tariff amendments to the information provided in question Cetvelinde
amendment does not comply with the provisions brought,
where we are liable for compliance with the World Customs Organization b) is nomankla, prospectus, tariff
does not comply with the decision regarding a change in positions,
c binding) tariff of the cancellation or modification of the information communicated to the person
for them to be.
Of this paragraph (a) and (b) in cases specified in the binding tariff information in the validity of the
history of losing, is the date of publication in the Official Gazette of the changes in question.
6. Binding origin information loses its validity in the following cases:
a a a in the rules of origin legislation, regulation or) international treaties in accordance with the
amendments to the information provided does not comply with the provisions of the aforementioned amendment brought,
where we are liable for compliance with the World Trade Organization b) rules of origin Agreement
and this agreement does not comply with the prospectus and decision making a change,
16 repealed paragraph: "However, this kind of demand, a de facto import or export operation is not based on the
may be rejected. "8
c cancellation of the Binding origin information) or communicated to the person the information given was modified
for them to be.
(18/6/2009, dated and with law No. 5911 paragraph has been added.) Of this paragraph (a) and (b)
in cases specified in paragraphs binding origin information history of losing, the validity of the aforementioned
is the date of publication in the Official Gazette of the changes.
7. in accordance with the provisions of paragraphs 5 and 6 of binding tariff or origin who lost the validity
the rights holder information, and such information may be based on information that binding the validity
before losing, on top of the intake or selling stuff about binding contracts if made,
lost tariff or origin information, the validity of the aforementioned publication or the determination was made
for a period of six months from the date of use. However, customs operations during the
products for import, export or customs of the warrant in the event of this document
validity period is taken. The provisions of this paragraph Council of Ministers is authorized to make exceptions.
8. Binding tariff information or origin the provisions of article 7, but for the following purposes
can be used.
a determination of the import or export tax),
b) agricultural policy in the context of export tax rebates to imports or exports with other
all the calculation of payments,
c) Documents, pursuant to that tariff or origin information should be issued, provided that
for the registration of a customs declaration customs artefact process during execution of the given
import, export or use of the warrant.
THE FOURTH DISTINCTION
Other Provisions
Article 10-
17 (18/6/2009, dated and with law No. 5911.) 1. a) in this law, and that
On the basis of the law contained in legislation enacted; leave periods, security practices, customs
tax exemptions and exceptions from implementations with the Declaration relating to correct problems that arise
and shall examine the proposal to eliminate the Undersecretariat hesitations with which the Minister
is authoritative.
b) of course disasters, major fires and epidemics, dangerous, radiation and air pollution
important in chemical and technological events with large population movements, such as in cases of crisis, crisis
the region will come from abroad for use in tools, equipment, machinery, equipment and so on
Introduction to materials, records to be kept in accordance with the relevant legislation and customs must be satisfied
transactions are subsequently to be made, to allow entry to the dorm; in this way, any vehicle entering the dorm,
materials, machinery and equipment will be removed or needs to travel abroad again, and with the terms of the day
entrance is free to roam as the Undersecretariat is bound to decide if the Minister is authorized.
c) for the implementation of the customs legislation as the Uft's right all necessary
measures. In this context, the gümrükçe or an approved process to be
related to the process of identifying a necessary part, determine qualifications customs brokers
the hand is authorized to regulate the procedures and principles for the execution.
2. Customs legislation stipulated that applications, which and the circumstances under which
procedures and principles for regulation be simplified is determined.
Article 10/A-(18/6/2009 5911 dated with law No. 10/A item has been added.) 1.
Requirements of legislation on Customs administrations within the framework of the customs territory of Turkey and other countries,
17 before the change of the item: "article 10-1. Undersecretariat of customs, customs legislation is properly
take all appropriate measures necessary for the implementation. "
2. Customs legislation stipulated that applications, which in cases and under what conditions should be simplified procedures and
the principles determined by the regulation. "9
moved between input, output of goods, transit, transfer and end-use on and freely circulate
regulating the status of goods that do not have customs legislation and other legislation to be applied toward
necessary customs controls to ensure it fulfils. An international agreement
the legislation correctly anticipate for the implementation of customs controls in other
countries can be executed.
2. the sudden and random except for customs controls; determination of the risk and the degree of risk
measuring national and if necessary at the international level required by evaluating the risks
measures in order to create a computerized data processing techniques that use risk analysis on the basis of the
how it's done.
3. the risk management framework of the UFT, creates and risk criteria with priority control
determines areas. For this purpose, the risk criteria identified for customs procedures, customs
misdemeanor and smuggling of the verb to collect data, to hide them and is authorized to process.
The collection, storage and processing of data relating to the procedures and principles determined by the regulation.
4. Customs administrations will be performed by the authorized institutions other than controls,
21/3/2007 dated 5607 the provisions of article 19 of Act No. Trafficking stored
provided that the customs of the stay as far as possible, the same place as the coordination and
is made at the time.
5. the scope of the prescribed controls in this article, customs and other competent institutions,
Turkey customs territory of goods carried among other countries with entry, exit, transit, transfer and eventual
with the use of goods that are not freely circulate information retrieved regarding minimum risk
they can share amongst themselves for scheduled level.
6. without prejudice to the provisions of article 12, a number of other countries customs of confidential information
administrations and forwarded to other institutions such as the security forces only an international agreement
may be allowed in the frame.
Article 11-customs processes directly or indirectly related to individuals, customs
At the request of the Undersecretariat of customs procedures or customs shall be limited to
all required documentation within the time periods specified and give them the information and provide any assistance
obliged.
They requested information on these issues, contacts, contact privacy provisions in private law
arguing that information cannot avoid.
Article 12-1. Customs administrations or other competent institutions secret nature 18ve privacy
on the basis of which all has to store information. This gives the person or authority information
the information in question without the express permission and may not be disclosed. So far, customs authorities and other competent
relating to the legal protection of corporate data provisions or of judicial decisions, as required by the aforementioned
the information they give to the relevant authorities.
2. customs clearance is obtained due to the confidential nature of the information collection, use,
storage, storage period and is determined by the regulation the provisions relating to third parties.
Article 13-contacts, documents and information specified in article 11 customs control
in order for a period of five years must store.
Document storage time;
a) (b) except as prescribed, 19bendinde is free to roam to enter or is about to be exported
with regard to the goods declared, in relation to the input is free to roam or export declaration documents
has been registered in the year;
18 18/6/2009 5911 dated in accordance with the law with the first paragraph after the customs administrations "to the last" almost here "and
other authorized institutions "the phrase has been added.
19 18/6/2009, dated and with law No. 5911 "paragraph of" phrase "mentioned" as amended. 10
b) due to the ultimate uses of reduced or zero import tax and free in Turkey
entering the goods into circulation are subject to customs supervision, to the end of the year;
c) subjected to another Customs regime for goods, the customs regime ends
of the year;
d) free zone is imposed for the year of here stuff;
Starts processing from its beginning.
Article 14-1. The time, date, or referred to in this terms, contrary to a specific provision
unless there is cannot be extended or cannot be postponed. Date of expiry of the time, date, or run the official holidays
the day of Wednesday, the first business day of this period of official working hours at the end of the over.
2. as long as weeks or months you have been given; the last week or month which corresponds to the day starting
ends at the end of the working hours of the day. Corresponding to a month over the duration one day or last day of that month long
at the end of the working hours of the day ends.
3. (18/6/2009, dated and was added to the third paragraph with the law No. 5911.) According to this law
written references to be made to the Customs Office by mail may be sent as registered mail. In this case, the
the reference to the post date of the Customs Administration issued passes instead.
THE SECOND PART
Customs Taxes with Goods Trade is projected To Other Measures for the implementation of the
Concerning
THE FIRST SECTION
Separation of Goods customs tariff and Tariff onto their position
Article 15-1. Customs duties, customs obligation that are in effect on the date 20başladığı
customs tariff is calculated.
2. Special provisions concerning trade in Goods designated with other measures, if necessary, the
According to the position of the goods subject to tariff is applied.
3. customs tariff:
a) by the Council of Ministers adopted the Turkish customs tariff Ruler,
b) in whole or in part, the Turkish customs tariff based on the lower ruler or evolutions Cetveline
submitted by application of the tariff measures relating to trade in goods and the other for the rulers,
c) will be applied to the goods covered by the Turkish Customs Tarifesinin;
-Customs duty rates,
-Agricultural policy or 21tarım some products resulting from the processing of products
within the framework of the special arrangements applied to received import taxes,
some countries or countries of Turkey d) groups with a preferential tariff application
preferential tariffs in a deal that requires applications,
e) Turkey by some countries unilaterally, country groups or soil for parts
the preferential tariff granted applications
f) import tax exemption to apply to some goods in conditionally or discount
applications,
g the tariff applications, other than the above)
Covers.
20 18/6/2009, dated and with law No. 5911 "was born" phrase "begins," as amended.
21 18/6/2009, dated and with law No. 5911 "suppliers of processed agricultural product imports taken within the framework of specific arrangements
the processing of agricultural products "and the phrase" their taxes as a result of some of the products within the framework of the specific regulations that apply to
received import taxes "as amended. 11
4. without prejudice to provisions relating to flat-rate taxation, 3rd paragraph (d), (e) and
(f) the conditions specified in paragraphs carrying the goods imported, the Declaration referred to in subparagraph (c), the owner of the tariff
instead of (d), (e) and (f) implementation of the provisions of clauses may want. Required conditions
in the event that demand the introduction of customs clearance of goods or completion of delivery of the
then it can be done.
5. This article is the 3rd paragraph (d), (e) and (f) the volume of imports of a particular specified in paragraphs i1e
restricted tariff applications;
a) Tariff quotas is concerned, the volume of imports reached detected
is reached, the
b) Tariff ceiling when it comes to cases of the decision of the Board of the Council of Ministers,
Ends.
6. determination of Goods tariff position statement, in accordance with the applicable provisions,
the goods in question entered;
a) Turkish customs tariff Cetvelinin or 3rd paragraph (b) foreseen in the other ruler's
expansion of 22alt
b) in whole or in part, the Turkish Customs tariff or the ruler of the child based on Tarifesine
expansions and custom fields that belong to the application of non-tariff measures relating to trade in goods, in order to
The Council of Ministers is created with a 23açılımlarının the other ruler's descendant,
Determination clear.
7. Customs Tariff, explanatory notes and index, UFT when prepared and Official
Published in the paper. In this way, the published texts are held mainly in the application of administrative and an emancipated.
Article 16-l. Essence and ultimate usage, some items can benefit of the grounds
preferential tariff application by the Council of Ministers is subject to the terms set.
When you need a permission of the provisions of article 80 and 81.
2. application of the preferential tariff is mentioned in the 1st statement, even though the scope of tariff quotas
genius, a discount or conditional exemption in import duties means that an implementation.
THE SECOND PART
The Origin Of The Goods
THE FIRST DISTINCTION
Non-Preferential Origin Of Goods
Article 17-non-preferential origin of goods;
3rd paragraph of article 15, a), (d) and (e) with the exception of applications envisaged in paragraphs
Tarifesinin implementation of the Turkish customs,
b except for the tariff measures for trade in Goods), decision of the Council of Ministers is created with
the implementation of measures,
c preparation and issuance of the origin of testimonials,)
With the purposes of this Act, the provisions in articles 18 to 21 are determined in the frame.
Article 18-l. produced goods Entirely obtained in a country or that country menşelidir.
2. All goods obtained or produced in a country than the testimony;
a) issued in that country, mining products,
b) collected in that country, herbal products,
c) born and grown in that country live animals,
22 18/6/2009 5911 dated to a lower position with "the law" was changed to "of the phrase" bottom opening.
23 18/6/2009, dated and with law No. 5911 "position" was changed to "opening of the phrase". 12
d) grown in that country, products obtained from live animals,
e) held in that country and hunting fishing and hunting products,
f) registered in that country or is registered, that country's flag with the tools by 24herhangi
a country's extracted from the sea outside the territorial waters of av products, and other marine products,
g) registered in that country or to the country's flag, bearing the registered trademark and the factory
ships (f) obtained from products foreseen in article,
h) outside the territorial waters of that country at the bottom of the sea, under the sea or from land
have the exclusive business as he extracted products, by country
ı) Just to obtain the raw material collected in that country, the manufacturing process or the use of
are they now, the resulting waste and residue
j. considered the goods in conformity with the above) at any stage of production, resulting from article with
their derivatives obtained from goods,
Understandable.
3. in the implementation of country of 2nd paragraph statement includes territorial waters of that country.
Article 19-Production is performed in more than one country of goods originating in a country
in order to be considered a new product to be manufactured in that country, or an important phase of the production and
economically the most recent based craftsmanship and action deemed necessary in that country is equipped for 25bu
must be made in enterprises.
Article 20-the real purpose, Turkey by specific provisions that apply to goods from countries
as a result, the research found to be overcome or as an opinion to that effect
manufactured goods, labor or process based on originating in that country, the 19th item does not count.
Article 21-
26 (18/6/2009, dated and with law No. 5911 changed.) 1. certificate of origin
the shape of the State of origin to search for testimonials and will contain procedures and principles regarding the information
is determined by the regulation.
2. Despite the present a serious of testimonials of origin in case of doubt, to request additional evidence
the Customs authorities are competent in.
THE SECOND DISTINCTION
Goods Preferential Origin
Article 22-
are preferential tariff application specified in article 2715 yararlandırılmak
the requested goods preferential origin rules;
3rd paragraph of article 15, a)-(d) the scope of the treaties is specified in article for this
treaties,
24 18/6/2009 5911 dated with the law "in question" phrase "any" as amended.
25 18/6/2009 5911 dated with "action in accordance with the law in that country" after the phrase "to come equipped for this purpose
businesses "phrase has been added.
26 before the change of the item:-"article 21-1. Certificate of origin be presented is discretionary. However,
According to the provisions of the international and bilateral agreements, after applying the discount rates based on the origin of testimonials
in case of demand, of goods originating in that country or party to the agreement sees the changes and processes in that country, hence
It should be counted on the certificate of origin is required.
2. the provision of paragraph 1, in cases that fall outside the certificate of origin submitted in relation to the origin of the asset, and the genus
or qualification, the certificate of origin is determined by the regulation for the principles and aranmamasına.
3. the shape of the origin of testimonials, will contain information on international regulations considering the regulation.
is determined.
4. Despite the present a serious of testimonials of origin in case of doubt, the additional evidence to request for customs
administrations are empowered. "
27 18/6/2009, dated and law No. 15 of this law, "with 5911 in article" as "in article 15, the phrase"
amended. 13
3rd paragraph of article 15, b) to (e) are preferential tariff application specified in
decision of the Board of the Council of Ministers, for stuff that takes advantage
Is Determined.
THE THIRD SECTION
Customs Valuation Of Goods
Article 23-customs valuation of goods, customs Tarifesinin and goods trade in relation to specific
matters brought to the non-tariff regulations for the purposes of the implementation of the provisions contained in this section
is determined within the framework of the asset.
Article 24-1. Customs valuation of imported goods, is the sales price of goods. The sales price, to Turkey
on sale are made for the purpose of exporting the 27 and 28 of the fixes that are required according to article also made, AFAIK
is the price paid or payable.
So far, the cost of sales is based on the customs value of goods to be received, the following conditions
depends on:
removing by hand or use of Goods) a receiver by;
-Republic of Turkey 28mevzuatı and authorized the authorities by observance of,
-Can be sold until goods are again limiting the geographic region,
-Does not affect to some extent the important Goods assets,
Restrictions should not be any limitation due to outside.
b) sales or price, in respect of the property that identifies the asset, the asset cannot be determined, a
It should not be subject to conditions or deeds.
sale of Goods by the buyer, or other c) in any way removing or disposal
arising as a result of the use of product either directly or indirectly, to the vendor, a part of the transition to
actually paid or payable of imported goods if the price according to the provisions of article 27, extra
yapılabilmelidir.
d) shouldn't be a relationship between the buyer and the seller; in the case of the existence of the relationship, the sales price
According to the provisions of paragraph 2 of this article, the customs valuation rules must be acceptable as well.
2. applying the provisions of the above paragraph) a sales price, buyers and sellers in the determination of the
the presence of a relationship between the sales price of the rejection does not generate a sufficient reason alone to.
In such cases, the conditions for examining the market, does not affect the price of this relationship is determined, sales
the price will be accepted. The customs administration, Declaration of the owner or the information obtained from other sources
the price of the relationship in question, based on the blood if it comes into affect, this statement is written to the owner of the
reports. Provided that the Declaration be given within the prescribed period the owner reserves the right to respond.
b in a relationship with each other is a sale between the parties), declared that the cost of the same owner sales
located below that take place at a later date or near precedent is very close to one of the assets
If accepted, this sales price to prove that goods are determined in accordance with the provisions of paragraph l of the asset.
-For the purpose of exporting to Turkey the same or similar goods sold to have anything to do with each other
among the vendors and buyers in sales that were not included in the sales price,
-The same or similar goods, 2nd subparagraph of article 25 (c) according to the provisions of subparagraph
designated customs valuation,
-The same or similar goods, 2nd subparagraph of article 25 (d) according to the provisions of subparagraph
Customs valuation is determined.
Compare the above precedent assets during the commercial level, amount, 27th
item counted in the relationship between the seller and the buyer with the elements that are not held by the seller in sales,
However, in cases where the relationship between seller and purchaser, the vendor is to assume costs related to the
proven differences are taken into account. 14
c) (b) is counted as assets, declares in the owner's initiative and for the purposes of comparison only
is used. (b) based on the provisions of the sales price of an asset will replace the detection
can not be.
3. a) Actually paid or payable for the imported apparel buyer price, 29satıcıya, or for the benefit of the seller
the sum of payments made or should do. These prices, imported goods sales, as a condition of
the buyer's obligation to the seller or a third party to the seller or a
covers all payments will do. Payments can be in the form of letters of credit or money transfer turnover
using a securities can be made either directly or indirectly.
b) according to the article, with the exception of article 27 additional recipient's marketing including their account
with his activities, for the benefit of the seller or vendor, albeit by way of an agreement, the vendor
will be treated as an indirect payment. They go for this type of operation, import goods customs
the value of detection is actually paid or payable during the price will not be added.
Article 25-l. According to the provisions of article 24 of unspecified customs valuation, this
paragraph 2 of article (a), (b), (c) and (d) shall be determined by applying in the order of the paragraphs. Goods Vehicle
Customs valuation decided, in accordance with the provisions of an upper to a lower embankment, as long as the provisions of paragraphs
cannot be applied. However, once the written request of the owner of the customs authority declare the appropriate presence on the condition (c)
and (d) the order of application of paragraphs can be changed.
2. the provisions of this article, the customs valuation determined in accordance with the following methods:
a) for the purposes of exporting to Turkey will be determined by items with the same or the asset sold recently
cost of sales of goods, exported 30aynı
b) for the purposes of exporting to Turkey will be determined by items with the same or the asset sold recently
the sales price for similar goods exported
c) Imported goods or identical or similar goods from vendors in detached parties, Turkey
the largest amount of sales based on the unit price of the asset,
d) Imported goods used in the manufacture of materials and fabrication or other manufactured transaction costs of
or exported to be exported to Turkey with the assets in the country produced by the manufacturers,
the asset will be determined in the same stuff in the sale of goods the class or habitual is profit and general expenses
an amount equal to the 1st paragraph of article 27, and (e) the price or other assets are counted in
the sum of the calculated asset.
3. regarding the implementation of the 2nd paragraph of the other principles and is determined by the regulation.
Article 26-l. According to the provisions of articles 24 and 25 unidentified imported goods customs
the asset;
a General Agreement on tariffs and trade 311994 VII) 2nd Item Implementation
Related To The Agreement,
b) General Agreement on tariffs and Trade 1994 VII 2nd Item,
the provisions of this section c),
General provisions and principles of the methods and data available in Turkey on the basis of the
is determined.
2. the customs value in accordance with the provisions of paragraph 1 for determining;
a Turkey of goods produced in Turkey) in the selling price,
b) Customs authority from accepting of alternative assets, the two adopted a high
system,
the price of the domestic market of goods exported from country c),
28 18/6/2009, dated and law No. 5911 "laws, regulations" phrase "legislation" as amended.
29 18/6/2009 5911 dated in accordance with the law for the benefit of the seller or supplier "with" phrase "as" for the benefit of the vendor or vendor
amended.
30 18/6/2009, dated and with law No. 5911 "exported" after the phrase "the same way" phrase has been added.
31 18/6/2009 the first paragraph with law No. 5911 dated (a) and (b) has been added to the "1994" is listed per of bent 15
d identical or similar goods), 2nd subparagraph of article 25 (d) according to the provisions of subparagraph
the calculated cost price other than the asset,
e) Turkey is a 32edilen price of goods exported to,
f) Minimum customs value are
g) Arbitrary or bonded asset,
Essentially ignored.
Article 27-1. Customs valuation in accordance with the provisions of article 24, and the imported goods
actually paid or payable is made the following additions to the price:
the following elements are the actual things) a paid or payable has not been included in the price, but
undertaken by the recipient Department;
I) buying commissions, except for the commissions and tellâliye,
ii) Customs operations are treated as single items with the stuff in question during that saw the cost of the containers,
iii) Workmanship and material expenses include the cost of packaging;
b the production of Imported goods and export purposes) in the sale, to be used by the recipient
directly or indirectly, free of charge or low price paid or payable, the de facto price provided
been included in the following goods and services will be given the appropriate amount of the share of the assets;
I) Imported goods, materials, components, parts and participating in a similar,
ii) Imported goods used during the production of tools, moulds and other similar instruments,
iii) Imported goods consumed during the production of substances,
iv) Imported goods other than required and for the production of performed engineering, 33Türkiye
development, art and drawing studies, plan and drafting services;
c) will be determined in accordance with the condition of the asset sales, the recipient either directly or indirectly,
the price paid or payable must pay, the de facto has included royalty and license fees;
d) Imported goods again, removing any sale or other disposal or use
hâsılanın, directly or indirectly arising as a result of vendor that part of devolved;
e) 34 (18/6/2009, dated and with law No. 5911 (e) I was amended.) 28 of article
(a) without prejudice to the provision of imported goods to the port or place of entry in Turkey
the shipping and insurance expenses for the transportation of the goods to the port or place where entry relation
loading and handling costs.
2. According to this article actually paid or to be paid extra to do objective and for the price
based on measurable data.
3. in the determination of customs value, actually paid or to be paid price for this item
those who cannot be made for any additional support.
4. This section from the last purchase of commissions; the representative of the asset by the importer
the purchase of goods to be determined given abroad in Exchange for paid service fee represents
understandable.
5. determination of the customs value of Imported during;
a) payments for the right to be replicated in Turkey,
b for the purpose of export sales to Turkey of) sales or distribution, provided that it does not condition
resale rights for the recipient of the payments made,
paragraph 1 is not evaluated within the scope of subparagraph (c) and actually paid or to be paid by price
will not be added.
32 18/6/2009, dated and is about to be sold "with law No. 5911" phrase ", and" as amended.
33 18/6/2009, dated and with law No. 5911 "imported country" phrase "Turkey" as amended.
34 charged as it was before the change: "e) Imported input port in Turkey for wearing or made up instead of shipping and insurance
expenses. " 16
Article 28-the price paid or payable of imported goods are actually ayırdedilebilme
the following expenses are not included in the customs value:
Customs territory of the Republic of Turkey, a Turkey with Goods) of the agreement is included with
Introduction to the Customs the Customs Union area after their arrival at the place the shipping and insurance expenses,
machinery or equipment such as Industrial facilities, b), MGA 35ithalattan to build made after import, installation,
Assembly, maintenance or technical assistance related to the charges,
c) Imported goods as the sale of a financing agreement by the recipient
interest expenses undertaken;
d) Imported goods must be replicated in Turkey as payments for;
e) buying commissions;
due to the sale of goods importation or f) to Turkey to be paid in import taxes.
(c) If, in cases specified in funding have been provided by the seller or another person
to be altogether. However, the financing agreement is made in writing and, if necessary,
the recipient;
-In other words, actually paid or payable were sold at the price declared as the price,
-Interest rate in question, as provided in the country at that time fınansmanın this type of operation for the current
the interest rate does not exceed the level of the
It is a must to prove.
Article 29-to be used on computers, installed information carriers of data or commands
Customs procedures and principles related to the identified value of is determined by the regulation.
Article 30-the value of Goods will be based on the customs duties as the Turkish Lira's statement
is mandatory. An invoice or other document written in foreign coins, customs obligation 36başladığı
Central Bank of Turkey in effect at the date of Exchange is translated into Turkish Liras over the sale.
Article 31-1. The provisions of this chapter, or another process approved gümrükçe
After being subjected to the customs value of goods entering the free circulation relating to the identification of special
does not affect the provisions.
2. articles 24, 25 and 26 as an exception, usually delivered quickly in consignment
perishable goods at the request of the owner of the customs valuation, declare, the customs authority of sufficiently simplified
determined in accordance with procedures.
THE FOURTH PART
The weight of goods and vessels
Article 32-1. Customs Tarifesinde weight is based on taxable goods, taxable on the basis of
the lower weight with some positions and determined the scope of the underlying weights of positions;
a) Gross weight, in cases referred to in article with its own weight of all packaging materials and
the sum of the weights of the containers,
b) Net weight or, in cases where goods referred to a weight of only its own weight,
It evaluates.
2. Gross weight unpacked taxable goods through Visual inspection, the aforementioned article
where the weight is kept over taxable.
35 18/6/2009, dated and with law No. 5911 "after the phrase" to imported Apparel coming after you "import" the phrase
has been added.
36 18/6/2009, dated and with law No. 5911 "was born" phrase "begins," as amended. 17
3. Different tax rates and at the same time, the gross weight of goods taxable at the same
If goods arrive in packaging, net weight in proportion to the weight of the weighed and packaging through
net weight is added to.
4. the declared the measure with the unit of measure is taken if this differs based on taxation,
they can be transformed into each other is determined by the regulation on the procedures and principles.
5. packing of Goods;
a lack of substance or Common and known) extra needs to be done in a different way,
b the invoice items they belong to assets of) separate display and at the same time, the independent
have a commercial nature of things,
c in order to avoid import duties as the packaging), the
Hallerinde, they are declared separately and according to the tariff position taxable
is kept.
However, through its tariffs as above taxable the tax rate of the packaging,
of goods within the customs tax rate lower or equal to found-, packaging
items are subject to customs tax items, including tax rates together with goods and over
is calculated.
6. Weight non-taxable goods through either the nature of the packaging box, sheath and
the customs of the housing tax rates, higher than the rate of the tax resides
If, according to their own tariff position is subjected to tax.
The taxable goods through the box, cover assets and housing are, on the other hand, a merchandise
the nature and value of the asset is found to be subject to customs duties, provided that the
are not maintained.
7. Weights of goods subject to customs duties through the sampling method the customs
during the examination;
a) as a result of a single production made of stainless steel according to Declaration of redundancy to avoid weighing detected, all of the same suit, and
that's the kind of stuff the average excess containers to the tartılmamış on the basis of the additions made. Declaration
owner, the procedure in this manner does not accept all containers by the Customs authorities is weighed.
b according to Declaration of deficiencies detected in containers) Recalls that the natural features of the goods or
damage or lack of receipts or theft of proving come forward
calculated based on the amount of the import duties.
However, in such cases, customs authority or all of the owner of the vessel register tarttırmak
rights reserved.
PART THREE
Transport control and Brought the Customs Territory Article Gümrükçe an approved process or
Check-Out Is Subject To Applicable Provisions As Stiffens
THE FIRST SECTION
Transport Turkey Customs Zone input and Output
Article 33-Turkey Customs made entry and exit gates of the Customs Territory. Turkey
Exploring the customs entry points located inside customs the customs doors doors between
It is necessary to follow certain paths. Input and output paths that connects them with the doors and
aircraft to land In Turkey of the Customs clearance process in airports related
based on the opinions of public institutions, UFT when published in the Official Gazette and identified.
General open railways is considered to be a customs road.
Article 34-1. Turkey entered the Customs Territory, or the customs surveillance of the vehicles
the subject. These are in accordance with the applicable provisions, customs administrations are controlled by 18
2. checking of vehicles coming from Turkey by road before the Customs Territory or the relevant
Customs authority without the permission in question cannot be imported and exported freight and passenger rolling stock and operation way
cannot continue; to add or change the composition by wagon trains cannot be modified.
From outside the customs territory of Turkey, with the other ground vehicles from the railroad, but the border authorities
a Customs Office can be stuff to. From the border to a non-authoritative customs articles
under the supervision of the Customs authorities, a customs administration retumed in the götürülmediği.
Turkey will be brought by executing the Customs Region animals, health check that can be
You can enter the gates of the customs.
3. a port outside the customs territory of Turkey) vessels, Customs Territory
entering from the unexpected circumstances or force majeure, or unless customs 37kontrolü
unless you require, according to the harbour can stand on the road, the route does not change the usual other
contact with the ship cannot and will not be able to dock to places that do not have the Customs authorities. Customs officers
the burden of the ship, and their attempt to control all the necessary books, documents and records, as required
warehouses and goods in other places is authorized to take under the seal.
Foreign port come from Turkish ports or ships entering the River, customs
checking stops at specific places or ways to cut.
Foreign ports from foreign ports inbound or outbound from Turkey ships arrival and
in the period to be determined by the regulation so called 38gidişlerinde or operates or agency by
information to the relevant customs office.
Ships in and out of men and ships with passengers and those for mission to Turkey
However, they can input and output of the competent Customs Office.
regular services between the ports of Turkey b) and the Agency found ships free
they receive non-goods in circulation or foreign port on the road uğrarlarsa (a) subject to the provisions of paragraph
they are kept. This type of ships and their passengers and cargo inspection and customs operations in convenience
procedures and principles that will allow you to put the Uft authorized.
c) (b) of clause outside of the ships carry between the ports of Turkey time and customs
may be subject to the surveillance. This type of vessels, will be given the permission and conditions to be determined by UFT when
within the framework of the non-goods freely circulate between the ports of transit through Turkey
they can carry.
d) (c) paragraph of written movements with Turkey all kinds of navigating in the waters of the territorial waters and internal vehicles
to be held on the gümrükçe control and monitoring procedures and principles regarding regulation 39kontrole is determined.
4. come to Turkey and Turkey is going through the air tools included the Customs authorities
airports are airports can be up or down. This air tools customs surveillance
the subject. With a special permission for incoming and outgoing air carriers in accordance with the instructions given to the captain pilots
When it comes to women.
5. members of the naval forces of Turkish and foreign military ships belonging to the Turkish air force with
air war ships and with the permission of the Council of Ministers from foreign States that the air war ships,
the goods are not subject to customs supervision in case of absence.
Article 35-Turkey Customs Territory with customs entry and exit rates of all kinds
Customs procedures are done during normal business hours.
However;
a) makes regular and Qatar marine Railway, River, land and air vehicles at night and
they can get in and out of the Customs Area at any time of the day. Irregular Sanchez and brings passengers
the sea, rivers, land and air vehicles, they can get in and out of the Customs Territory in the same way.
37 18/6/2009, dated and with law No. 5911 "control" was changed to the phrase "control".
38 18/6/2009 5911 dated in accordance with the law and "has at least three hours before departure or agent" in the phrase "going
in the period to be determined by the regulation operates, or the preservation or agent "as amended.
39 18/6/2009 5911 dated with "control" in accordance with the law the phrase "control" as amended. 19
b) located in the port Business Organization, every hour of the day and night of ships and cargo-passenger
can take.
c) Compelling reasons outside working hours please enter a port or with the Customs authorities
forced to leave the ships from the harbor freight Exchange requests are also accepted the customs administrations
Welcome. Any ship that carries tourists and passengers outside office hours is a Customs port
can come and go.
THE SECOND PART
40 (18/6/2009, dated and with law No. 5911) the summary declaration and goods to Turkey Customs
Region Introduction
(18/6/2009 5911 dated with law No. 35/A, 35/B, 35/C Items have been added.)
Article 35/A-1. Turkey Customs region and territorial waters or airspace customs
goods transported by vehicles passing without stopping in the territory, excluding Turkey Customs
Region is provided a summary declaration for goods brought in.
2. the summary declaration, the input is provided to the customs administration. Input the necessary information immediately to the Customs Office
can be delivered or provided access to electronically published in the summary of the Declaration of entry customs
Administration to another Customs Office can be allowed to be given. Yükümlünün computer
in the summary declaration information in accessible, Uft, summary statement instead of statement
You can accept the suspension.
3. the summary declaration, provided the Customs Territory of Turkey before the introduction.
4. the purchaser must be present before the summary declaration the Customs Region Turkey survived time,
During this period can be exceptions and changes for this duration, the summary declaration vazgeçilebilmesine
of circumstances; exceptions to specific goods traffic, moving with the shape and types with custom security
regulations stipulated that international agreements are arranged with consideration of regulations.
Article 35/B-1. Summary declaration form and content; first of all, security and safety with the aim of
making use of international standards and commercial practices risk analysis and customs controls
in order to effectively cover the information required is determined by the regulations.
2. Summary statements are prepared by using a data processing technique. Contains the necessary details in the
commercial information with port or transport information may be used.
3. in exceptional cases, the UFT held in writing the summary statements, data processing technique
the summary statements prepared using the same level of risk management giving way to the implementation of
provided that it can accept.
4. Summary Declaration of goods on Customs Territory, bringing the stuff to Turkey or to the customs area
is provided by the person undertaking the responsibility.
5. the fourth paragraph is without prejudice to the obligations of persons specified in the summary declaration;
a person acting on behalf of the persons mentioned in the fourth paragraph),
can deliver to the competent Customs Office Item b) or articles submitted to the provider,
c) the fourth paragraph with (a) and (b) the representative of the person specified in paragraphs,
in accordance with the terms set by the regulation can be granted.
6. the fourth and fifth paragraphs, the request of persons specified in the summary declaration
After one or more of the information to be changed are allowed Customs administrations.
However;
a statement of the person who will be the examination of goods) summary of notice,
b) such information is found to be wrong, so
c) draining from the Goods is allowed,
40 before the change (disambiguation): "entry into the Customs Territory of goods Turkey" 20
then make changes to the summary, is not permitted.
Article 35/C-1. Introduction to the customs administration, 35/A according to the third and fourth paragraphs of article
before the end of the period to be determined by the customs declaration for the given item's summary statement of
discard them. In this case, the customs declaration, the discovery stipulated in article 35/B Summary statement
contains the minimum information and registered in accordance with article 61 until the summary declaration status
has. Input the necessary information immediately to the Customs Office iletebildiği or electronic media access
If, in the customs declaration provided input to a Customs Office other than the Customs Office
may be allowed to be exported.
2. Customs administrations, without the use of a data processing technique, the Customs computer held
declarations to customs declarations made using a data processing technique, the same level as
risk management is applied
ARTICLE 36-1. Turkey brought the Customs Territory article, input from the customs
is subject to the surveillance. These are in accordance with the applicable provisions of customs administrations by
is checked.
2. the customs status of the goods in question, include the non-free circulation goods 77 nci
without prejudice to the provision of paragraph 1 of article, or their status changes until the customs free zone
the data until they are in accordance with article 163 and 164 or the re-export or destruction until
Customs remains under supervision.
Article 37-l. Turkey Customs without delay by the person who brought the goods brought to the Territory,
UFT when determined in accordance with the principles and procedures;
gümrükçe a designated customs office or a) deemed appropriate anywhere,
b) sea or air or Turkey Customs made by road From
directly into a free zone,
He's Taken Out.
2. transfer of goods on Customs Territory after Turkey resulted from shipping
those responsible must comply with the above-mentioned provisions.
3. Customs administrations surveillance and 41kontrolüne without prejudice to the provisions relating to, passengers,
the people of the border and mail items is of paramount importance in economic terms with special provisions for things that do not bring
UFT is authoritative.
4.42 (18/6/2009, dated and amended with law No. 5911 fourth paragraph.) The Above
jokes with 35/A to 35/C, and the provisions of article 38 to 50, except the Customs region and Turkey
Exploring ceaselessly on a regular basis, between two points in the Customs air or sea time direct
Turkey Customs Region due to the transportation temporarily leaving the goods does not apply.
5. the provision of paragraph 1 of this article, the Pearl, destination, a Turkish Harbor or airport, without the
Their territorial waters or airspace Turkey passing ships or air tools installed on goods
do not apply.
Article 38-1. Due to unexpected circumstances or force majeure 33 with article 34;
in the 3rd paragraph 1 of the present article and projected obligations being observed, the question
subject to the obligations of the person or other persons acting in his place, to the nearest Customs Office
This situation without delay and informed hal and place where the stuff they do.
41 18/6/2009 5911 dated in accordance with the law and "control" the phrase "control" as amended.
42 before the change a punch line: "4. the above paragraphs, and the provisions of article 38 to 50, Turkey's sea and air
frequented by non-other than the ports and a regular air or sea time directly due to the transportation Turkey
Does not apply to goods leaving the Customs Region temporarily.
Foreign country ports, airports or the free port has been installed in the article is beyond this provision. "21
2. due to Unexpected circumstances or force majeure, Turkey carries within territorial waters stuff
the sea brings ashore, transfer to another vehicle, assigned or that collects ship captains or item
determination of customs status of goods to other persons, and other measures for the purpose of the
from this State, and the nearby Customs office resides in the case and they informed from the ground.
3. in paragraph 5 of article 34 specified ship or air to the unexpected
hal or due to force majeure 1, 3 and 4 of article 34, third paragraph stipulated in
interested in complying with its obligations within the customs territory of Turkey as a temporary anchor or
the accommodations don't have to if this ship or air ship brings the Customs Territory or
other people acting instead, they informed the Customs Office without delay.
4. paragraph 1 of subsection 2 with the specified items the specified ship or air ship installed
the Customs 43kontrolüne that will permit and, if necessary, later designated or deemed appropriate
ensure that measures are being taken to a customs UFT when detected.
THE THIRD SECTION
Presentation Of Goods To Customs
ARTICLE 39-
44 (18/6/2009, dated and with law No. 5911 changed.) Turkey Customs
Exploring the territorial waters or airspace without stopping except for goods transported by other vehicles
to be the person who brings the goods, the Customs region of Turkey or the arrival of the goods, as the case may be
then is presented to customs by the person who holds the responsibility for transport. Offering people, customs and stuff
previously owned the present the summary declaration or customs declaration associates with.
Article 40-Uft;
a) will be brought in together, Passengers
b) can be subject to customs a customs regime sunulmaksızın,
Article about the provisions of article 39, except for special arrangements.
Article 41-on request, subject to an approved transaction or check out gümrükçe from Eclipse
examination of goods presented to customs before or that suppliers in terms of sampling and authorized
permissions can be granted to people.
THE FOURTH PART
45 (18/6/2009, dated and with law No. 5911) Presented to customs goods to be freed
ARTICLE 42-
46 (18/6/2009, dated and with law No. 5911 is repealed.)
Article 43-
47 (18/6/2009, dated and with law No. 5911 is repealed.)
43 18/6/2009 5911 dated in accordance with the law and "control" the phrase "control" as amended.
44 before the change of the item: "in accordance with principles determined by UFT when ITEM 39-free zones
excluding items, Customs Administration imposed or customs administrations or specify another location it deems appropriate
from the article, that's what brings the Customs Territory or Turkey instead of according to move after the arrival of the carers
by presented to customs. "
45Başlığın before the change: "the summary Presented to Customs Declaration and goods to be freed"
46Yürürlükten if the removed item: "article 42-44, without prejudice to the provisions in article 39 in accordance with article
be submitted to customs for goods provided to customs, the first business day following the relevant customs administration until
a summary statement is given. "
47Yürürlükten if the removed item "article 43-l. Summary Declaration, made with a suitable sample is determined by UFT when form.
The Undersecretariat for the identification of goods containing the necessary details and for a commercial or official document is internationally recognized in the summary
as is authorized to allow the use of declare.
2. the summary declaration;
a Customs Territory of Turkey brings the stuff), or after the arrival of the transport undertaking, responsibility for
b) (a), acting on behalf of the specified in
Is provided by 22 people
Article 44-
48 (18/6/2009, dated and with law No. 5911 is repealed.)
Article 45-1. Agreed all of the vehicles stuff tools customs or
deem appropriate with the permission of the Administration involved in the TIR procedure or can be transferred.
49 (18/6/2009 5911 dated the second paragraph of the first paragraph with the law repealed
has been removed.)
However, goods wholly or partially an inevitable danger that requires immediate evacuation
in the case of the existence of this permission shall not be required. In such cases the nearest customs authorities immediately informed.
2. Customs administrations, and of goods for the purposes of the examination of the transport when necessary
goods cleared and may request the opening of the containers.
3. Goods placed in the first place cannot be removed without the permission of the customs administration.
THE FIFTH PART
Presented to customs Identifying the use of an approved operation or Gümrükçe Objects
No Obligation
Article 46-l. gümrükçe, a process approved goods presented to customs or use designation
Welcome.
2. the summary declaration within the scope of the goods, or the use of an approved operation gümrükçe
determined, corresponding operations;
a summary declaration for goods arriving by Sea) is given forty-five days from the date,
b a way to stuff from the summary) and the other is given twenty days from the date of the Declaration,
Completed within
3. If required by Circumstances, the Undersecretariat of 2nd paragraph 50 am and the second article 48 shall
in less than the time specified in paragraph can detect or lengthen this time are allowed
expanded. However, they need not be made in excess of the real time extension.
CHAPTER SIX
Temporary Storage Of Goods
ARTICLE 47-article, after customs gümrükçe is an approved process or
check out the status of stuff stored in temporary, of course, is contained and keeps it in this way is called.
Article 48-1. Temporary stored goods, only Customs administrations as it sees fit, and
It can be stored under conditions specified by the handle.
3. Turkish and foreign countries belong to the Navy war ships and the Turkish air force's air war ships and
With the permission of the Council of Ministers from foreign States are not subject to customs surveillance ships of the Air Force Academy. However, warfare ships and
air war ships brought with goods, customs inspection and other customs procedures, so as to ensure
within twenty-four hours at the latest after the arrival of the ships ' commanders by into a list of the nearest customs administration
is notified. The Commander and other crew members of the ships in question belong to the goods subject to this provision.
4. Turkey Customs Territory as empty of vehicles from this State, shall be notified to the customs administration with a form. "
48 repealed article: "article 44-Passenger brought with it while the other belongs to passengers with goods
vehicles brought goods and parcels sent by mail for a summary declaration looked on as special provisions to
UFT is authoritative.
However, the summary declaration will call, the 42nd item prior to the end of the period specified in article gümrükçe of the approved
subject to a transaction or check out Eclipse and not fall into the customs control at risk is essential. "
49 repealed paragraph: "the summary declaration or customs declaration can be used as a commercial or official document summary
without transport of goods is shifting. "
50 18/6/2009, dated and with law No. 5911 "after the 2nd paragraph" to the Uft's coming "and of article 48 shall
in the second paragraph "the phrase has been added 23
Customs administrations, temporarily stored goods for 51183 Rd, or 184 of the provisions of article
you will be able to accrue goods to ensure that payment of customs duties from the owner of the collateral
may want to.
2. Passenger brought with it after customs gümrükçe is a process approved
or use the subject keeps it up to passengers to put goods on customs warehouses for goods
can be here in three months.
ARTICLE 49-article 41, without prejudice to the provisions, temporary stored in the shop, look and
technical features have to be changed to maintain the same case, provided that the
as determined by the regulation may be subject to elleçlemeye.
Article 50-1. 46 NCI designated in accordance with the time periods in paragraph 2 of article 48 shall
within the period specified in an approved process or use their own gümrükçe for determination of the necessary
operations are co-productions goods, in the absence of any judicial or administrative proceeding issue, 177 to 180
According to the provisions of the article shall be liquidated.
2. status of the item in question, the customs administrations, the owner of the goods, include risk and
52gözetimindeki may refer to a special place by the importers account.
SEVENTH CHAPTER
Goods Carried Under A Transit Regime Applicable Provisions
Article 51 paragraph 1 of article 37 (a) of article 37 to 50, excluding
the provisions of item previously brought a Turkey under the regime of Customs transit started Bö1gesine
goods do not apply.
Article 52-Turkey Customs transit regime anywhere from one location to another In the provisions of the
shows how many devices were presented to customs within the framework of the provisions of article 41 to 50.
CHAPTER EIGHT
Other Provisions
Article 53-Customs administrations, if required by the circumstances, the destruction of the item presented to customs
You can make. Customs administrations that State notifies the owner of the goods. The charges related to the destruction of goods goods
owners will be charged.
Contrary to the provisions of this law, article 54-Turkey Customs Territory are met, or
subject goods identified on Customs 53kontrolüne is 54Kaçakçılıkla Law other
the provisions of the law.
PART FOUR
Gümrükçe the approved Operation or use
51 18/6/2009, dated and stored goods "with the temporary law No. 5911 for" phrases "to come after the 183 RD or 184
According to the provisions of the article "the phrase has been added.
52 18/6/2009 5911 dated with "control" is listed in accordance with the law "mandated" as amended.
53 18/6/2009, dated and with law No. 5911 "control" phrases "control" as amended.
54 18/6/2009, dated and with law No. 5911 "7/1/1932 and dated 1918 No. Smuggling Men and Takibine Law"
the phrase "anti-trafficking Act" as amended. 24
THE FIRST SECTION
General Provisions
Article 55-1. Unless contrary provision; on the nature, quantity, origin of, download or
regardless of the country of destination, under the circumstances, designated a goods, always gümrükçe approved
operation or use may be subject to one of the.
2. the Council of Ministers; public morals, public order, public safety, human, animal and plant health
and the protection of their life, artistic, historical or archaeological value, the protection of national treasures,
protection of intellectual and industrial property rights with the reasons of gümrükçe in an approved transaction
to be subject to prohibition or restrictions in or put them in.
3. trade with Turkey, the customs, transportation agreement signed and agreements that are not
before leaving, or partially or completely unilaterally void Turkish land, air, and
watercraft to ban and against the constraints or implements different about these transactions
foreign countries goods and transport, put the corresponding ban or restrictions and
different processes or different tariffs, Council of Ministers is authorized to practice.
ARTICLE 56-1. To them, both in the internal and external packaging produced from country to another
the product of a country or evokes such an impression of goods bearing the names or icons
Turkey imported to is not allowed. Such goods from Turkey to transit or warehousing and the like
places on the introduction or the issuing of UFT when permissible. (18/6/2009 dated 5911
following the end of the first paragraph with the law numbered sentences have been added.) In other words, this paragraph
in determining whether the scope of the cases of hesitation, industry and trade
Processing is done on the basis of the opinion of the Ministry of. The removal of the name and symbol in question, or
the real origin of goods for the purpose of demonstrating the regulation the procedures and principles to be determined handling
activities may be allowed.
2. Turkish origin goods originating in other countries will show that to be used and their
or he's going to raise such an impression in nature, covering all kinds of written or printed in a foreign language, empty envelopes,
Ribbon, label, stamp, and similar articles can be edited in Turkey with documents in other countries
can show such as edited, are built in Turkey, whether signed or unsigned
foreign companies that do not belong to a proforma invoice, excluding the blank invoices imported to Turkey
is not allowed.
Built in Turkey with the companies, licensing, royalty or patent agreement signed by foreign
MGA is beyond this provision of this type of companies.
Article 57-
55 (18/6/2009, dated and with law No. 5911 changed.) 1. a) intellectual and industrial property rights
legislation with regard to the rights that must be protected according to the rights holder's authority to rape
55 before the change of the item: "article 57-1. Intellectual and industrial property rights protection according to the legislation,
brand, geographic marks, industrial design rights fall within the scope of the law on intellectual and artistic works with rights in relation to the rights
the authority of the owner of the nature of goods in customs operations on rape; at the request of the representative of the owner or the rights or
the fake branded goods in question or the copyrighted described the counterfeit goods in the case of open for evidence fits, ex officio
is stopped by Customs administrations. Decision of the importer or owner of the rights to stop its representative is notified.
2. Customs administrations, according to the importer of the event or the public's right to secure and abuses
in order to prevent from the applicant can request a deposit at a rate of the asset.
3. the reference is accepted only if the goods subject to complaint on the date it is entered into the customs of the referral authority is free to roam enough
to be adopted; in accordance with the examination of the goods in question, without being the owner of the rights on the grounds that it allowed the importation of compensation
as does not bear. Within the scope of the fight against fake branded or imitation goods, customs procedures, when the Customs Authority ex officio
discontinued items because of the persons concerned as a result of the benefit or damage the procedure in case of interruption, the Customs Administration
officials responsible for these individuals are not maintained.
4. the decision of the Customs authority of the owner of the rights received by stopping within ten days from the notification mainly about authorized
Court will not turn on, or the nature of the decisions not taken measures by the Court, statements about the owner's belongings to make demands
processing is done in accordance with the provisions of the customs regime.
5. Customs operations discontinued goods, in accordance with the decision taken by the court competent to liquidate the regime according to the provisions of the
destruction or by changing the sales can be liquidated by the primal qualities. 25
the nature of the detention or suspension of rights holder or the customs process
at the request of the representative of the customs administrations is handled by. Interception or detention decision
with regard to the rights owner or representative of the owner or persons referred to in article 37 are reported.
b) is a request yet to handle customs clearance and the possessions in question is intellectual and
industrial property rights in the case of clear evidence infringes the owner's rights by the current
to be able to make a referral order, customs administrations by goods during three working days, ex officio
can be dissolved or of goods customs procedures can be stopped.
2. intellectual and industrial property rights on grounds of violation of the reference to the Customs Administration
When the customs authority of the acceptance of the goods in question, in accordance with the inspection of goods, or leave without being
detention on grounds of any measures for the compensation to the owner of the rights cannot give birth.
Intellectual and industrial property rights within the context of the fight with stuff that violates customs authority upon application or when
ex officio action the persons concerned due to damage suffered from the customs administration and authorities
they can't be held responsible.
3. the decision of the Customs authority of the owner of the rights received by stopping, or retention notification
quickly perishable goods from three business days for ten working days to the other goods eligible as precautionary
injunctive not met, article about the owner of the request to declare customs regime
According to the provisions of the processing is done. A justified request of the holder of the right is found to be an excuse,
When the customs authority on the job may be given additional time until the day of.
4. when the customs authority of customs operations are discontinued or retained goods, the competent court
dispose of in accordance with the decision taken or is liquidated by changing the fundamental qualities.
5. passengers ' personal belongings with their non-commercial nature, for their use and customs
tax exemption falls within the bounds of the provisions of this article shall not apply to souvenirs. The Same
manner, intellectual and industrial property rights should be protected according to the legislation protected the rights and the rights of the owner
with the permission of goods produced; other than the consent of the rights holder keeping subject to customs or rights
the owner is different from the one approved by the production or other conditions in terms of transportation of a brand promise into
goods subject to the provisions of this article are excluded from the scope.
6. when the customs authority of customs clearance of goods are discontinued or retained the idea of the Court
and industrial rights without violating the scope of customs to detect facilitated destruction
under the control of the destruction may be allowed by the Customs authorities. Streamlined destruct in relation
procedures and principles determined by the regulation.
7. when the customs authority of customs procedures, the owner of the rights to the aborted or retained
specify amount, collateral return are determined by the regulation on the procedures and principles.
THE SECOND PART
Customs Regimes
THE FIRST DISTINCTION
Keeping The Subject Goods From A Customs
Article 58-being subject to a customs regime of l. requested articles, properly authorized in this regime
It is declared to the customs administration.
2. export, outward processing, transit or warehousing declared for free circulation
the goods, customs registration of the statement given to Turkey since Customs Zone
or until until until it's destroyed or the customs declaration the customs supervision revocation
remain under.
6. the passenger is brought to you with personal and gift items with non-commercial nature sent from mail boxes of goods
to the provisions of this article. "26
Article 59-l. Customs Declaration;
a) in writing,
b) computer data processing technique, through
c) orally,
d the owner of Goods, a customs regime that stuff) subject to any express request to keep
savings through,
It Can Be Done.
2.56 (18/6/2009 5911 dated with the second paragraph of the law is repealed.)
A. Written Representations
I. Normal Procedures
Article 60-1. Written declaration is made with the declaration specified in the 4th. This
the statement was declared customs regime of goods regulates the provisions necessary for the implementation of
will contain all the information and need to be signed.
2.57 (18/6/2009, dated and amended the second paragraph with the law No. 5911.) a) of goods declaration
application of provisions regulating the customs regime in which all necessary documents for the Declaration
is added.
b) customs declaration when the computer data processing technique, the Customs authorities through the
the Declaration should be added to the present along with the Declaration of the documents may deny. In this case,
the aforementioned documents are to be presented to the Customs authorities of the Declaration are maintained when the owner
3. Kazıntılı and silintili declarations to customs administrations will not be accepted. However, declarations
to be read over the incorrect article written declaration by the owner of the truth with a dashed
signed and registered seal is adjusted official during a temper evident seal.
4. Customs operations, features and content, as determined by the regulation Declaration and other documents
must be made. Printing of this document, and the procedures and principles pertaining to distribution of UFT when
is determined. These documents are prepared on computer adoption is authorized by the Undersecretariat.
5. (6/18/2009 added the fifth with law No. 5911 dated joke.) In the following cases
in cases where the competent authorities will be sent to the official declaration of the adopted the customs
operations are executed based on this post.
a) belongs to the President's zat and ikametgâhına article about Presidential General
Posts will be sent to the Secretariat.
b) Diplomatic exclusion and privileges beneficiaries however, in their name or Embassy
on behalf of the future must be mutual for mission Chief of stuff or exemption as a prominent delegation
başkanlarınca articles submitted with the form, the information to be covered by the Ministry of Foreign Affairs and will see processes
and owned jointly by UFT when detected Messenger bag belonging to courier letters.
Article 61-1.58 (18/6/2009, and the first paragraph is amended with law No. 5911.) 60
the conditions specified in article statements to be presented to customs of goods to which they belong,
It is registered in. Registration process is adhered to for the local area network or wide area network
registered by the Customs computer system, the number and date of the system by entering the issuance or
affidavit or declaration on the seal of the document in the rule was shot, the sequence number with the date
and inter-linkages of information refers to the registration book.
56
Repealed clause: "2.1 the paragraph (b), (c) and (d) statements made in the manner specified in paragraphs concerning the
procedures governing the provisions of article 60 to 71, to be determined by the regulation. "
57 punch line before the change: "regulating the customs regime of goods has been declared 2 provisions for the implementation of
all necessary documents will be added to the Declaration. "
58 punch line before the change: "1. the conditions referred to in article 60 declarations, of which they belong
to be presented to customs and customs administrations is registered by.
Registration, declaration or affidavit was shot and the document in the rule on the seal, the sequence number and date be filed with this
Declaration of information registration or trademark registry must be written to replace the computer record
finishes. "27
2.59 (18/6/2009, dated and with law No. 5911 "Customs administrations by" phrase article
from the text has been removed) has been declared the goods unless Contrary provision in the customs regime relating to the
all of the provisions contained in the implementation will be based on the date, which was registered by the statement's history.
3.60 (18/6/2009, dated, and when the customs authority "with law No. 5911" and "which" phrases
article text has been removed.) Registered Declaration of taxes to which it belongs and money
due to the nature of the commitment declaration binds the owner of and punishment of customs duties is based on the tahakkuk düzenleri
is kept.
Article 62-l, without prejudice to the provisions of article 5; Customs Declaration, related stuff
and declare that the provisions regarding the implementation of the customs regime in which the necessary documents to the competent
Customs is authorized to give them or people who can provide the granting by
can be given.
2. However, an affidavit of registration must meet the special obligations for a particular person, the
This declaration by the person concerned or that person's account, and to make the Declaration of the owner of the Turkey
Customs must be built in the region.
However, the condition of being built, transit or temporary importation Declaration contained in or
as appropriate, provided that the customs administrations of the parties to make representations does not apply to incidental.
Article 63-
61 (18/6/2009, dated and with law No. 5911.) Another article's declaration
the result of complying with the request of the owner of the statements contained in the Declaration of one or more
correction of information, customs administrations are permitted. However;
a Statement from the owner will be notified inspection),
b) such information is found to be wrong, so
c) without prejudice to the provisions in article 73, delivered the goods,
then tax correction is not permitted.
Article 64-1. At the request of the owner of the customs administrations, declare the goods and by mistake
the statement declared that subject to the regime of Customs is subject to the regime or in the Eclipse special
It is now possible for the reasons substantiating documentation to submit, if a registered
the statement declares a new regime cancel, when necessary, they can allow the suspension.
However, customs administrations will be declared the owner of the examination is declared
in cases where the result of the examination regarding the cancellation of the statement without the demand will not be accepted.
2. may not be used in any way the things become, the destruction or customs on demand
He was allowed to be removed out of the region.
3. after the registration of the Declaration, the changes that occurred in the qualifications or
No import tax due of discount corruptions.
However;
59 a punch line, subtracting the phrase before: "2. unless provisions were contrary to the Declaration of goods customs regime
will be based on the implementation of all provisions relating to the history, the customs administrations of the Declaration was registered by history. "
60 a punch line, subtracting the phrase before: "3. the customs authority that belongs to the registered declaration when the goods
because of their commitment in the nature of the tax and penalties Declaration binds the owner and customs duties are held mainly to accrue. "
61 before the change of the item: "article 63-Leaflets malfunctioned after the registration. However, the Declaration of the owner
After the registration, at the request of the breed, sort of, and the nature of the brand and with the numbers contained in the Declaration, except weight, pieces,
measure or of one or more of the assets information corrected by the customs administrations are permitted. These hotfixes,
Administration is done with the permission of the supervisor and the representations together with the signed official seal sealed.
However,
a Statement from the owner will be notified inspection),
b) such information is found to be wrong, so
c) without prejudice to the provisions in article 73, delivered the goods,
Then tax correction allowed. "28
making it possible to be used as the first item a) especially from the first item of goods declared as
Customs administrations to be allowed. If necessary, the customs administrations of this item first
article to be used in a different way from the way you take preventive measures.
b it is possible Partially-damaged goods allocation) has been damaged for part (a)
According to the provisions of the processing is done. It is not possible to separate the damaged and undamaged goods vehicle way
in accordance with the request of the owner in the register (a) can be applied, the provision of this item
Out of the customs territory to the removal or destruction is also permitted.
4. the goods except in cases determined by the regulation after the statements delivered to cancel
can not be.
5. cancellation of the Declaration, does not preclude the application of the penal provisions in force.
ARTICLE 65-1. Customs administrations, to investigate the accuracy of the Declaration;
a) Declaration-related and can check documents attached to the Declaration and the statement
with the aim to investigate the accuracy of the information contained in the Declaration and other documents from the owner of the
may ask,
You can examine the item and further examination or b) assay in order to receive the sample.
2. the statement of the scope of the examination, the examination results, inspection
If the information contained in the Declaration not be, is subject to the provisions of the customs regime
considered in the implementation.
3. for the purposes of Control 62gümrük inspectors, customs inspector assistants, inspectors, intern
controllers and customs supervisors examination has been completed and operations of the second
examination of all the time they can. Likewise, they mentioned customs procedures at every step, checking
they are in charge.
4. with those who controlled the affidavit with the exam and the second those who did the exam
out of control or inspection, from the calculation of customs duties or exemption from the provisions of the
application, depending on the situation alone or severally responsible.
Article 66-1. Examination of goods vehicle, their customs administrations is allowed to be placed
places or are made in bonded warehouses. This examination of the goods except where the procedures and
the principles determined by the regulation.
Courier bag of ministries of Foreign Affairs, national defense and customs procedures with Customs
Is determined jointly by the Undersecretariat.
2. Goods will be examined and samples will be transported to places with this inspection and
63ile all the necessary sampling operations for the handling of samples packaging and
borne by the owner of the declared expenses related to sending.
3. register the owner of examination and sampling can be found ready during. Customs
administrations, deem appropriate if inspection and sampling is necessary to facilitate
to provide help, Declaration of the owner of the aforementioned examination or sample in the purchase of ready
the presence or representation can hold mandatory.
4. the samples must be taken in accordance with the applicable provisions, customs administrations,
specimens are not obliged to pay any compensation in return. 64 (18/6/2009 dated 5911
the second and third sentences with the law have been changed.) Customs administrations by Customs
62 18/6/2009, dated and with law No. 5911 "customs inspectors, customs inspector assistants, customs controllers" indicator will explain possible safety infractions
"customs inspectors, customs inspector assistants, inspectors, trainee controllers" as amended.
63 18/6/2009 5911 dated after the phrase "handling with the law" on the way "samples with packaging
and the sending of the "phrase has been added.
64 of preceding changes a sentence: "Customs administrations, undertakes the expenses on their own analysis or review.
However, due to the inability of the Customs laboratory will be built, declare the fee owner of the assay or examination for outdoor installations
by borne. "29
be held in laboratories or outward will be made the owner declare postage assay or examination
by buyer.
5. Tahlilden remaining to be notified about the results of the analysis of samples after one month
in the almost deserted Customs is permitted.
6.65 (18/6/2009, dated and amended by the sixth paragraph with law No. 5911.) Laboratory
assay and related organizations shall be the opinion of customs laboratories fee schedule
procedures and principles concerning the existence is determined by the regulation.
ARTICLE 67-1. The only things the scope of a declaration when it occurs and part examination of a pen
upon the results of the examination of the scope of the Declaration in question applies to all.
However, the Declaration of the results of the partial examination declared owner of the rest of the stuff
is not applicable to the goods in thinking of the examination of the request.
2. an affidavit in the case involve two or more information on each pen pen
in a separate statement, sort of. What's more, the other a pen more than a pen, or missing or eksiğine offset
can not be.
Turkish customs tariff rates for the same position in the bottom opening to the Cetvelinde and the same legal
items subject to preferential tax rates or a pen, sort of.
ARTICLE 68-1. Customs administrations, which complied with the terms of the Declaration of goods customs regime
required to provide, in cases of conformity certificate of preliminary surveys for the measures.
2. Goods or vehicles identified as applied for the label, conformity certificate seals and the like
Tools, due to the unexpected case or force majeure, goods or vehicles to ensure the protection of
are required for the procedure or destruction or by Customs alone, unless this administrations
with the permission of the dismantled or destroyed.
ARTICLE 69-1. Conditions of goods subject to the regime about the fulfillment and the
prohibitory or restrictive measures, provided that it does not subject to customs administrations, after registration
by checking the information in the Declaration or in the control without the need to deliver the goods.
However, the statement did not complete within a reasonable time and examination of this during review
article does not need to be kept ready in case the goods will be delivered.
Due to the ban or limitation due to delivery of goods that are not subject to the possibility to
procedures and principles related to the process will be determined by the regulation.
2. the same declaration scope all at the same time, it is essential to the delivery of goods.
The application of this paragraph, a declaration covers two or more of the pen, the
information about each item in a separate declaration is treated as goods subject to.
3. in case of a birth registration of Declaration obligation of 66gümrük, customs duties
unless you paid or deposit which cannot be delivered unless the scope of the Declaration to connect things. However, this
subject to partial exemption of the provision cannot be applied to the regime of temporary importation.
4. the declared customs regime wants the collateral in accordance with the provisions of the aforementioned guarantees
without the goods cannot be delivered.
ARTICLE 70-1. Article 46 of the reasons arising from the owner declared in the specified time periods
the scope of the Declaration have been registered in;
başlanamaması or the inability to continue a Womens ' knowledge),
b) has been Declared for the customs regime, of course, has not been granted the documents that must be kept
be,
65 before the change a punch line: "6. Laboratory procedures and principles determined by the regulation for assay."
66 18/6/2009, dated and "responsibility" with the phrase "Law No. 5911 customs obligation" as amended. 30
c) need to be taken under the import and export or guarantees payment of taxes not paid
or collateral warranties,
Hallerinde, belongings are examined. You will be taken to the customs administrations of money as a result of the examination
penalty or other situations that require or do not require a follow-up report says it is connected, and more
then Article 177 to 180 shall be liquidated in accordance with the provisions of article.
2. customs warehousing of goods for an approved transaction, or use the 67gümrükçe
affidavit for transfer in the event, the Declaration of customs registration
within thirty days from the date of completion is required. During this period, operations with the end items
in relation to the provisions of paragraph 1.
II. Simplified Procedure
ARTICLE 71-1. Customs administrations, simplifying as much as possible the procedures and formalities
Customs operations and to comply with applicable provisions in a way that will allow the execution of, as
under the circumstances, determined by the regulation;
a) should be added to the declaration mentioned in article 60-th document some of the
eklenmemesine and some of the information that must be saved inter-linkages notto be,
b) suppliers of goods, rather than the declaration mentioned customs regime, of course, keeping with the demand
a commercial or administrative document, together with the granting,
c when the Goods pass through the relevant regime) to be made,
They can give permission.
(c) of subsection in the implementation of the Declaration of the owner item exempt from the obligation to present to customs
can be held.
The commercial or administrative document or the simplified procedure declaration, registration, identification of goods required for the
the information must cover. Registration in the registration process through the writing of the history of it is essential.
2. register as a general, periodic or owner summary includes a complementary statement.
Supplementary declaration is determined by the regulation as aranmayacağı.
3. Supplemental statements with the paragraph 1 (a), (b) and (c) the statements in paragraphs,
It is an integral whole and simplified handling, from the date of registration of the Declaration relating to the provision
They expressed. of paragraph 1 (c) in cases specified in the registration process, mentioned in article 60-th
incurs as a result of the same legal registration of the statement.
B. Other Representations
Article 72-
68 (18/6/2009, dated and change with the law No. 5911.) the first article 59
subparagraph (b), (c) and (d) in the manner specified in paragraphs related to declare procedures made 60 to 71 Pearl
item is determined by the regulation within the framework of the provisions.
C. Declaration Of Goods After The Tesliminden Control
ARTICLE 73-1. After the delivery of the goods the customs administrations and the information on the Declaration
in order to determine the accuracy of goods imported or exported or interested in the next commercial transaction
they control the commercial documents and data relating to the. These controls with the aforementioned transactions represent owner,
67 18/6/2009 5911 dated in accordance with the law and "gümrükçe entry" phrase "regime is free to roam in an approved process or
use to be appointed "as amended.
68 before the change of the item: "ITEM 72-in the following cases will be sent to the official from the authorities in
the Declaration adopted the customs procedures are executed based on this post.
a) belongs to the President's zat and ikametgâhına will be sent to the Secretariat General of the Presidency about stuff
articles,
b) Diplomatic exclusion and privileges in their name or in the name of the beneficiaries but will come to the Embassy to prod
the Chief of mission or to mutual exclusion as a prominent delegation başkanlarınca articles submitted with courier
bag belonging to courier letters.
The shape of this letter, the information to be covered by the Ministry of Foreign Affairs and the Undersecretariat for Customs operations will see and
to be determined jointly. "31
directly or indirectly related to other people or commercially document and data for business purposes
can be done in places where other parties in possession. If possible, goods inspection at
can be managed.
2. Customs administrations, in accordance with their authority or at the request of the owner of the register,
procedures and principles determined by the regulation, in the context of the delivery of the corrected the statement
then they can.
3. examination of the Declaration or of the delivery of the next control as a result of the relevant
provisions regarding customs regime on the basis of incorrect or incomplete information has been applied to determine
the customs administrations, the penalty referred to in this law, without prejudice to the provisions on the nullity of the new
According to the findings they do operations necessary to correct.
THE SECOND DISTINCTION
Introduction To Regimen Is Free To Roam
ARTICLE 74-Turkey Customs Territory of goods is free to roam from entry; trade
policy for the importation of goods, the application of precaution, the other takes the completion and
collection of taxes that must be paid by law is possible with.
(6/18/2009 added the second paragraph with the law No. 5911 dated.) Goods To Turkey Customs
Entrance is free to roam about the missing region of the procedures and principles of the Council of Ministers to determine
is authoritative.
ARTICLE 75-l. register holder, loads of agricultural import duties outside of financial ratios
entrance is free to roam, but after the date of registration of the goods declaration for customs taxes
payment or deposit which is in favor of downloading, the rate before connecting
You may want to apply.
2. register for reasons arising from the owner in case of not completing the customs operations, 1
does not apply to the provision of paragraph.
Article 76-A different tariff positions 69taşıma document content items entered in;
According to the position of their tariff for each goods process is done an additional workload and expense reasons
at the request of the owner of the Declaration, the customs administrations of the highest import
the goods subject to tariff tax rate according to the position of tax may apply.
ARTICLE 77-1. reduced or zero tax rate due to use of 70Nihai by taking advantage of the
Customs supervision of goods entered is free to roam, which is considered the ultimate use, production or
use the activity ceases. In addition, reduced or zero tax treatment relating to the conditions of the
export or destruction of the goods which has been reduced or zero tax on the goods designated for the implementation of the
except for the purposes of taxes paid to cashing the use in the customs surveillance
ends.
2. Ultimate due to use of the goods entering it is free to roam, on a case-by-case 81 of article 2 of
clause or the provisions of article 83.
ARTICLE 78-freely circulate in article, the below-mentioned this status
loses:
a) revocation Declaration entry is free to roam
b) repayment system is applied in the framework of the inward processing regime after processing
exported goods for return or removal of customs duties,
69 18/6/2009, dated and with law No. 5911 "Bill of lading" was changed to the phrase "transport document".
70 18/6/2009, dated and with law No. 5911 "special purpose" phrase has been replaced as the "ultimate". 32
in accordance with the provision of article 213 c), the imperfect or sales contract provisions
due to the lack, giving back or removal of customs duties,
d), in accordance with the provision of article 214 of the issuing of the neurochemical or gümrükçe
or another transaction approved equivalents, due to the return of customs duties
or removal.
THE THIRD DISTINCTION
Conditional Exemption Regulations and economic Efficient customs regimes
A. Common Provisions
ARTICLE 79-1. In article 80 to 83 of this Act passed;
a "conditional exemption regulation") 71-statement, non-free circulation goods,
-Transit,
-Warehouse,
-Conditional exemption system under the inward processing,
-Processing under customs control,
-Temporary importation;
b) "economic effective customs regime" statement,
-Warehouse,
-Inward processing,
-Processing under customs control,
-Temporary import,
-Outward processing;
72rejimlerinin refers to the implementation.
2. "Imported goods" statement, conditional exemption regulations with the stuff held back payment
When applied to the system of inward processing regime, the process specified in article 118 should be subject to
means that goods entering the free circulation.
3. "he seems the article" statement, inward processing or processing under customs control regimes
within the framework of the craftsmanship seen in no way means that the imported apparel.
ARTICLE 80-1. Inward processing outward processing regime and procedures and principles related to the Council of Ministers
The Board of Directors has determined.
2. without prejudice to any special provisions relating to the regime: the economic impact of regimes
regarding the use of permissions with specified in paragraph 1 of article 95 warehouse business permission;
a) transactions are duly required for the execution of the undertaking and of
giving,
under the regime of control b) customs can hold, or in order to make the track
required administrative arrangements, the regime must be proportionate to the intended economic purpose,
Is provided in.
ARTICLE 81-1. About the conditions about the use of the regime are specified in the permissions that have been granted. Permission rights
owner, emerged after the permission and permission to continue on or the contents of the can affect each
must notify the relevant authorities any developments.
2. keeping of goods subject to a conditional exemption regulations accrue to those goods
any grant of collateral that correspond to the customs duties depends on the circumstances.
71 18/6/2009, dated and law No. 5911 "conditional exemption" Regime "is listed with the arrangement" as amended.
72 18/6/2009, dated and with law No. 5911 "Regulations" was changed to "phrase" regimes. 33
3. (18/6/2009, dated and was added to the third paragraph with the law No. 5911.) Conditional exemption
regulations is subject to the regime resulting from the goods and held in accordance with the provisions of the Special
the same regime found to move goods, the economic value of course practically been kept.
ARTICLE 82-arrangement of a conditional exemption from the economic impact, this regulated is being maintained
the goods or equivalent goods or the processed products, a new process or approved gümrükçe
use terminates upon transfer.
Customs administrations, under the circumstances prescribed a regime ended, in cases where the eleventh
According to the criminal provisions of section operation they do.
ARTICLE 83-the owner of the economic rights an effective customs regime, rights and obligations,
According to the principles and procedures established by the regulation, to take advantage of the regime in question carries the conditions
may be transferred to people. These new rights holder as the same may assign other people carrying conditions.
B. Transit Regime
I. General Provisions
ARTICLE 84-
73 (18/6/2009, dated and with law No. 5911.) 1. Transit regime;
a) import duties and commercial policy measures, of course, unpopular entered is free to roam,
b) shall adhere to the applicable customs procedures have been completed,
under the supervision of, customs from one point to another within the customs territory of Turkey to be moved
is applied.
2. Customs administrations, subjected to the regime of transit of goods within the customs territory of Turkey;
a) from a foreign country to a foreign country,
b) from a foreign country to Turkey,
c) Turkey from a foreign country,
d other than an internal customs internal) Customs Administration,
lets move.
3. Transit Transport of goods subject to the regime of Turkey Customs Zone;
a. scope of the Transit regime statement)
73 before the change of the item: "article 84-1. Import duties and commercial policy measures, of course, that is not maintained
exports with goods have entered is free to roam about the customs procedures have been completed under the supervision of, customs, Turkey
Moving from one point to another within the customs territory, are subject to the provisions of the transit regime.
2. Customs administrations, subjected to the regime of transit of goods within the customs territory of Turkey;
a) from a foreign country to a foreign country,
b) from a foreign country to Turkey,
c) Turkey from a foreign country,
d) an internal customs in other internal customs,
Allows to moving in.
3. move operation specified in subsection 1, paragraph;
the scope of the provisions of the Transit regime, a)
b) within the scope of A Carnet
c is used as a Transit document) within the scope of an ATA Carnet,
d) signed in London on 19 June 1951, the North Atlantic Treaty, the Parties about the status of forces
The scope of the prescribed form 302 with a contract Between the States,
e) through the mail, including Mail boxes,
f) a Turkish port of another Turkish harbour or sea a port outside the customs territory of Turkey or air
transported goods, through the scope of a summary declaration,
g) Antrepolardan or allowed to be placed when the customs authority of the places will be transit goods, subtracting 55 to
70 according to the provisions of the article within the scope of a declaration
How It's Done.
4. Transit regime, goods and documents of this regime is presenting to the Customs Office of arrival in accordance with the provisions of
on the ends.
5. an effective Customs Transit regime implementation, economic regime of goods subject to the special provisions on the move
reserved. UFT, transit of goods and the nature of the genus, Turkey's international or according to the
within the framework of the obligations resulting from the agreement, the provisions in this section without the transit regime, depending on
is authorized to make regulations 34
b) within the context of the TIR Carnet
c within the scope of the ATA Carnet used as a Transit document),
the North Atlantic Treaty Regarding the status of forces the d), between the States parties
Contract within the scope of the prescribed form 302 with
e) through the mail, including Mail boxes,
f) regulations will be determined in the railway transport with the CIM Transportation Document, large
container transport with TR Transfer note, air and sea transport with goods manifesto
the scope,
how it's done.
4. a) subjected to the regime of Transit goods and documents required, provisions regulating the regime of
presented to the Customs Office of destination, as the transit regime ends.
b) Transaction information and documents in the Customs Office of destination Customs Office with the information and
comparison of documents as a result of the transit regime duly terminated the
in the determination of the regime is absolution.
5. in the implementation of a Customs Transit regime is subject to the regime of the economic impact of
as for the move will be determined by UFT when special provisions reserved. UFT, transit
the nature of the item's kind, and to move from the international agreement or according to Turkey
within the framework of the obligations resulting from the provisions of this Section, depending on the item, without the transit
is authorized to make arrangements for the regime.
II. Special Provisions
Article 85-
74 (18/6/2009, dated and with law No. 5911 changed.) 1. Transit goods for
you will be able to provide the payment of customs duties incurred collateral must be given.
However;
a) by air,
b) pipeline,
c) by rail,
d) Denizyoluyla,
as determined by the regulation for carriage except to the collateral shall not be required.
2. Collateral:
individual coverage for a single transit operation here),
b) allowed by the Uft, scoped to multiple transit operation
No deposit,
It may be in the way.
3. the second paragraph (b) only allow specified in subparagraph;
a) Turkey Customs Zone is built,
b) uses or customs authority of the Transit regime this regime regularly regarding
can fulfill its obligations is determined,
c) Customs or tax legislation did not violate specified circumstances which, in the regulation on the
is provided to the people.
4. Reliability standards they have downloaded to persons designated customs authority
comprehensive guarantee or deposit amount might be allowed to give out. Reduced amount of comprehensive guarantees
or for permission to give up the collateral Additionally;
74 the item before the change: "article 85-will be able to accrue for Transit equipment of customs duties
giving a guarantee to ensure payment is mandatory.
However;
a move made with the sea and airline)
b) made with transport from the pipeline,
c) made with transport from the railway,
Will be determined by the Regulation except the collateral shall not be required. "35
a) proper use of the transit regime over a certain period of time,
b) in cooperation with the customs administrations,
c) can fulfil their commitments to the aforementioned persons have the financial power to prove,
required. The scope of this paragraph is granted permission to the procedures and principles related to is determined by the regulation.
5. the fourth paragraph guarantees given, not to permit, UFT when high risk contained in the
does not apply to transit operations in the designated items.
6. the UFT;
as an exceptional measure in special circumstances) a fourth paragraph was downloaded into the direction of the provisions of the
application of the comprehensive guarantee in amount,
b) may be subject to large scale smuggling the goods to comprehensive guarantees,
is authorized to remove it temporarily.
Article 86-l. 75Asıl responsible; within a prescribed time and customs administrations the item by
the purpose of the determination of the conformity certificate shall comply with the measures taken, the administration of the Customs 76varış s
and strong provisions to present and as the transit regime obliged.
the obligations specified in the first paragraph of the principal responsible for 2.77 prejudice to, transit
According to the regime moved to knowingly accepting carrier or buyer of the item, the item prescribed period
the Customs authorities of goods within and the determination of the conformity certificate received for the purpose by the measures taken to comply with
the arrival of Customs Administration undertakes as solid and strong.
Article 87-l. Transit procedures and principles for the functioning of the regime, with the exceptions of the regulation.
is determined.
2. subject to the regime of Transit of goods, customs warehouse or under customs supervision
put them in places that are allowed to stuff administrations remain on or in a vehicle other than a vehicle
It is possible to be transferred.
III. Customs Procedures For Transite Via
Article 88-1. Subject to the regime of Transit goods, doubts or report States, excluding
78varış expressed as needed until the Customs examination under seal or
officer is shipped with.
2. Antrepolardan or customs administrations and other places that are permitted to be placed in transit
the scope of the regime has to be examined in the moved article,. 79Transit the scope of the regime
to be moved in the examination is made in accordance with the provisions of article 61 to 70. In accordance with this article shall
be held responsible for Customs examination of goods or a representative of the 80asıl is responsible for moving the contacts
can also be found.
Article 55 of this law ARTICLE 89-2nd, in paragraph 1 of article 56
specified, the transit of goods transported under customs regime of inspection kept up subject to,
accompanied by cornering the collateral effects of the officer or other measures issues editing
the UFT is authorized to do.
75 18/6/2009, dated and "Transit regime with law No. 5911 eligible persons as the principal responsible for the phrase", ";"
amended.
76 18/6/2009 5911 dated with the first and second paragraph of the law contained in the "place of destination customs administration" phrases "arrival
the Customs Administration "as amended.
77 and dated 18/6/2009 5911 1st paragraph with "in accordance with the law of persons specified in the first paragraph of the phrase" Principal responsible "
the specified "as amended.
78 18/6/2009 5911 dated with the law "to the arrival or departure customs" phrase "as" the Customs Administration upon arrival
amended.
79 18/6/2009, dated and with law No. 5911 "customs duties shall connect to redemption, the scope of this regime," the phrase
"In the context of the Transit regime" as amended.
80 18/6/2009, dated and entitled "with law No. 5911 regime" was changed to the phrase "principal responsible". 36
Article 90-Turkey tipped off about the last territorial waters and is found or suspected
transit goods loaded ships hatch covers or other places, that are imposed, such as a customs
administrations can be placed under seal. This can be accompanied by officers or ships to ships in transit
While the exterior can be kept under surveillance.
The above-mentioned measures are output on the territorial waters of Turkey is removed.
Article 91-Turkey Customs transit of vehicles carrying transit goods by road in the region
times are to follow roads, checkpoints and accommodation, in relation to the regulations
the UFT is authorized to do.
Article 92-a traveling vehicle carrying Transit goods l. unexpected circumstances or force majeure
for reasons he could not move on these cases to the nearest customs office without delay
is notified.
Transit of goods, other than the aforementioned vehicles a vehicle transferring oversight of the customs administrations
This is a proceeding under the advanced deployment.
2.81 (18/6/2009, dated and amended the second paragraph with the law No. 5911.) Turkey Customs
The transit of goods within the region of unexpected circumstances or force majeure reasons, waste or loss of
proving the customs duties shall not be required.
C. Customs Warehousing Regime
ARTICLE 93-1. Customs warehousing;
a) Import taxes and trade policy measures and be free to roam
entered the goods,
b if taken to the exportation customs warehousing-related measures) and take advantage of the 82serbest that can
of goods in circulation,
Provisions on the introduction into a customs bonded warehouse determines.
2. Warehouse operator is a person allowed to the bonded warehouse business.
The user declares that the goods in the bonded warehouse regime a person or that person's rights and
obligations is the person was.
3. under the supervision of the customs bonded warehouse established to be filed and the
the establishment of the conditions and qualifications to be searched is specified by the regulation.
4. non-specified goods in customs warehouse 1, however, when the customs authority
bonded warehouses are regarded as subject to the provisions of the bonded warehouse regime somewhere can be held then,
is determined by the regulation.
ARTICLE 94-1. Clearance warehouse, General warehouse or special warehouse can be.
a General authorisation of the stuff for everyone store houses) that can be used by;
b) Private Entrepots, putting the operator of goods belonging to the only bonded warehouse established;
Customs antrepolarıdır.
81 it was before the change a punch line: "2. the transit of goods within the customs territory of Turkey in unexpected circumstances or
force majeure in case of loss, the waste or with customs duties shall not be required. For reasons mentioned above, of goods in Transit
waste or loss of administration, as evidenced by the Court's decision, including the sides.
However;
a form of theft on the preparatory investigation Red-handed) Republic Savcılığınca with the given document
b) damage, perished or lost because of other events happened and heard universally known, that place the most senior administration
will be given by the head of the document,
c) traffic accidents, traffic accidents, according to the report made by the Customs authorities and as a result found the nearest customs
decision of the supervisor with handle,
is proved. "
82 18/6/2009, dated and with law No. 5911 "laid on" export of goods "in circulation" marked as free
amended. 37
2. Inflammable and explosive or dangerous for their items, or in a combination to be protected
showing items need special arrangement and structures, but these attributes available for public or private warehouses
can be placed. These types of items in a list are determined by the regulation.
3.83 (18/6/2009, dated and with law No. 5911 paragraph repealed the "special" indicator will explain possible safety infractions
has been removed.) Display of goods freely circulate non-fairs and exhibitions are also considered bonded warehouses.
ARTICLE 95-1.84 (18/6/2009, and the first paragraph is amended with law No. 5911.)
Customs bonded warehouse to the sale of goods the Customs crossings with the special status of stores and bonded warehouses
opening their stores and give permisions Uft authorized. Permission is given to, this
temporary or permanent permit to be rolled back, the activity, the documents and records relating to the procedures and principles with
goods can be sold to people who can receive and the amount of the goods and this regulation are determined.
2. people who want to operate bonded warehouse, contains the information required to be allowed and
in particular, indicating that the economic need to ** sexy ** a written request
must be shown. Customs warehousing will be shown in areas such as the relationship of the conditions granted permission.
3. Permission is given only to those built in Turkey.
4. rights and obligations of the Customs bonded warehouse operator with the permission of another person, the Undersecretariat of
inheritable.
ARTICLE 96-Warehouse operator;
a) while in the customs warehousing of goods within Customs under the supervision
making sure to include,
b the scope of goods the customs warehouse regime enclosure) with the related obligations
instead of bringing,
In compliance with the conditions specified in c),
Is Responsible For.
Article 97-l is a general warehouse, warehouse or allow for the operation of the
According to the characteristics as an exception to the article 96 of the same item (a) or (b) in paragraphs
85münhasıran the specified obligations to the user belongs to, can be specified in the operating permit.
2. If the user becomes subject to the regime of bonded warehouse obligations regarding the
in any case, responsible for bringing.
Article 98-81 subsection 2 of article without prejudice to the provision of, customs administrations,
warehouse operator referred to in article 96 from responsibilities as determined by the regulation
they want a guarantee within the framework of the principles.
However, in fairs and exhibitions, or that are exempt from import duties imposed or to be exported
not required collateral for the goods placed in bonded warehouses to.
No deposit taken from the start, even if the customs operations and these operations are complete and customs
without permission, the warehouse cannot be partially or completely from the article.
ARTICLE 99-subjected to the regime of goods, customs bonded warehouse bonded warehouses to the orderly disposal of history
is passed to the records by the operator. Customs administrations by operated antrepolardaki all
is maintained by the operator of warehouse records. These records are always to check the importers
83 a punch line, before she repeal the phrase: "3. the exhibited goods freely circulate exhibitions and non-
exhibitions private bonded warehouses are considered. "
84 punch line before the change: "1. Customs administrations by warehouse işletilmediği or existing businesses with sufficient
even though it is not opening up and operation of Customs, customs warehousing in the Undersecretariat is possible with permission. Permission is given to
to be issued by the Council of Ministers concerning the principles and is determined by the regulation. "
85 18/6/2009, dated and with law No. 5911 "direct" the phrase "exclusively" as amended. 38
ready for installation into account. The warehouse specified in article 100 with warehouse records
procedures and principles for the records is determined by the regulation.
Article 100-
finding a need and economic customs 86 supervision the negative
not be affected provided that;
a) except for the purpose of Export, 87gümrüklü of goods freely circulate in the warehouse on the introduction,
b) of non-88gümrüklü freely circulate in the inward processing or customs bonded warehouses,
under the control of the processing regime within the framework of the provisions relating to workers subject to exclusion,
Under the circumstances, to be determined by UFT when permissible.
(6/18/2009 added the second paragraph with the law No. 5911 dated.) The first paragraph specified
in cases where the goods are not subject to the regime of customs bonded warehouse.
(6/18/2009 added the third paragraph with the law No. 5911 dated.) Customs administrations,
the first paragraph of article 99 of the goods specified in the manner specified in the warehouse to be passed to the records
Comp can hold.
ARTICLE 101-1. Submitted under the regime of goods warehousing time is unlimited. However, customs
administrations is required, in cases where goods have been approved to appoint a new process or use gümrükçe
a time period to be determined.
2. export-oriented agricultural products that can take advantage of the measures connected to UFT when special periods
can be determined.
Article 102-1. Imported items, good quality of the appearance of the protected or marketing
development or distribution, or prepare them for resale is determined by the regulation in terms of habitual
handling may be subject to.
Market order to ensure the functioning without a hitch, in bonded warehouses of agricultural products subject
to retain the handling operations can be restricted by UFT when.
2. will take advantage of the measures depending on Export and bonded warehouse regime were subject to agricultural
the product to be applied to handling operations is determined by the regulation.
3. handling operations are mentioned in this article, can be done with the permission of the customs administration.
Article 103-1. Subjected to the regime of goods, customs bonded warehouse permission must be taken
temporary customs antreposundan removable.
Goods while outside the bonded warehouse in l02 in the circumstances specified in article
handling may be subject to.
2. a customs bonded warehouse regime of been antreposundan to another transplant, customs
depends on the permission of the administration.
ARTICLE 104-1. Imported goods for which a customs liability was born, the bonded warehouse
as long as the warehouse storage costs for expenses actually paid or payable
to be shown separately from the price on the condition that the customs value is not included in the.
2. within the framework of the provisions of article 102 of the articles in question handling operations subject to the Eclipse
in case of goods to be considered in determining the amount of the import duties of the nature, customs valuation and
at the request of the owner of the Declaration, the date specified in article 193, the aforementioned handling
subject to be determined as if the process. However, these provisions can be exceptions to the UFT when.
86 18/6/2009, dated and with law No. 5911 "customs warehousing regime is subject to tutulmamakla, the" phrase repealed
has been removed.
87 18/6/2009 5911 dated in accordance with the law "with the phrase" bonded warehouse "bonded facilities" as amended.
88 18/6/2009, dated and with law No. 5911 "customs warehousing facilities as" bonded warehouse "in the phrase"
amended. 39
3. customs warehousing regime been imported 1st paragraph of article 71 of (c)
I was sunulmaksızın and declaration to customs, according to the provision before it is free to roam
to be delivered, the customs duties, goods subject to the regime of the warehouse is kept in history
applicable tax rates and other tax is calculated based on the elements. This provision
the implementation of quality, customs valuation and the amount of the taxation elements of the goods,
bonded warehouse regime are held subject to determination on the date depends on the circumstances.
However, the input statement is free to roam the responsible for registration of goods containing the
hal and the other with taxation according to the elements of the nature of the action in the direction of the request
the processing is done in this direction.
After the surrender of goods according to article 73 of the control provisions reserved.
Article 105-1. Warehouse operators (public and private) at the end of the year the warehouse available to
the list gives the customs administration. Each year, when the customs authority antrepolardaki goods (public and private) operator
consider the list of subscribed given by count. General antrepolardaki of short
in the case of too many long, their customs administrations by sampling
method, it is possible to be counted with.
2. Antrepolarda at the lack of customs duties as a result of which, depending on the situation
the operator or user is charged.
3. as a result of The Census will be the stuff of more records. This excess current causes
When the customs authority brought forward came to the opinion that the aforementioned articles 177 to 180 articles
According to the provisions of the purges are subject.
ARTICLE 106-1. Manipulators with 97 according to paragraph 1 of the present article the users warehouses
the amount of goods, customs administrations imposed is determined this amount, if unspecified
documentation in writing via the Customs office responsible for the quantities.
2. Goods resulting from losses and wastage of the nature of Customs made under 89kontrolü with
processing activity that occurs as a result of imperfections and warehouse operators and users of the flaw and
the error does not come forth from the Customs Administration for customs çalınmalar the waste, loss, and evidenced
taxes shall not be required.
Article, gümrüklenmiş is insured through the lack of asset taxes
insurance is taken from the ettirile in favor of insurance or who.
3. in paragraph 1 or 2 of reasons beyond the imperfections are not accepted.
It holds collections of tax and penalties, rather than by the operator or the user to indemnify
for each individual.
4. Qualifications of warehouse and bonded warehouse in which goods transport with cross-fire
warehouse is allowed to be made in the handling of fire noksanlaşan rates for related
Organization is determined by taking the opinions of the UFT when.
Article 107-
90Tarım policy scope should be subject to the customs warehousing regime, including stuff
that can take advantage of the measures relating to export 91serbest export goods in circulation, or that
Envisaged in other approved operation or use gümrükçe of course Eclipse is mandatory.
D. Inward Processing Regime
I. General Provisions
89 18/6/2009, dated and with law No. 5911 "control" phrases "control" as amended.
90 18/6/2009 5911 dated to the beginning of the item with the law numbered "agricultural policy scope articles, including" the phrase has been added.
91 18/6/2009, dated and with law No. 5911 "laid on" export of goods "in circulation" marked as free
amended. 40
Article 108-1. Non-free circulation goods, processed products
After the Turkey be used in order to re-export from the Customs, the customs
tax and commercial policy measures, of course, by connecting to the redemption, tutulmaksızın and taxes
inward processing regime can be temporarily imported in the scope. In other words, in the form of processed products
in case of deposit are returned to the export. In other words this way into the inward processing regime up for parole
the exemption system is called.
2. Release of goods in circulation from being used in the manufacture of processed products
in case of Customs Export From Turkey, after this article is free to roam the entry
having been charged during the import duties, within the scope of the inward processing regime is given back. In other words this
way back to taking advantage of the inward processing regime payment system is called.
3. "Processing activities" statement;
establishment of Goods Assembly, and other items) a merging with the subject to workers, including
Eclipse,
b) Goods for processing,
c) making Goods renewal and repair, including regular
d) during processing, in whole or in part, even those consumed, processed products in
the production of these products, however, that are not providing or facilitating some predetermined
the use of goods
Means.
4. "processed products" statement, obtained as a result of processing activities means that all products
income.
5. "The treated product" statement, obtained under the inward processing regime intended
means the product.
6. "secondary processed products" statement, obtained as a result of the activities of the principal transaction processing
means products other than the product seen.
7. "equivalent goods" imported for the production of products treated the statement, should be used instead of
free means that the items in circulation.
8. "efficiency rate" statement, the specific amounts of imported goods as a result of the processing of the resulting
the amount or percentage of products treated means.
ARTICLE 109-treated products to be obtained from equivalent goods or equivalent goods from
the resulting treated products imported before the Turkey is free to roam of Customs
Region to be exported outside of the permissible. 92kolaylaştırma ban the use of equivalent goods
or restriction can be brought.
Equivalent goods, imported with the same properties and the same qualifications must carry. However,
to be determined in cases where equivalent goods goods imported from the special quality or higher from the manufacturing
phase can be given to let that happen.
Must be obtained from the equivalent goods processed products, in the case of customs transactions imported
If the equivalent goods imported goods of equivalent goods, apparel is considered.
Has not yet been imported goods subject to export tax, instead of the equivalent goods resulting from processing
in case of export of products seen, imported goods to be imported within the period allowed rights as corresponding
owners, export taxes is taken as collateral.
II. Grant Permission
ARTICLE 110-1. Inward processing permit, within the framework of article 80, engaged in the processing activities
or, at the request of the person who can be given.
2. inward processing authorisation only;
92 18/6/2009, and the use of Equivalent goods with law No. 5911 "after the phrase" almost "facilitation,"
the phrase was added to the. 41
a) Turkey Customs people, built In
b) 108 3rd paragraph of article (d) except for the use of specified goods, imported in
ensuring the availability of, or 109 in processed products within the scope of article equivalent
items can be placed to ascertain the conditions Darwinism,
c) Turkey Customs Zone of the basic economic interests of producers
on the condition, prevent the inward processing regime treated products for export or re-issuance
help to the creation of the best facilities are,
Can Be Granted. (18/6/2009, and following the end of the second paragraph with the law No. 5911
the sentence has been added.) (c) in the case of the Council of Ministers is authorized to determine.
3. Non-Commercial nature of inward processing customs territory outside Turkey for import purposes
built-in, it is possible to be allowed to others.
III. Functioning Of The Regime
Article 111-1. Export or re-issuance of the product treated or gümrükçe
approved subject to another processing required for periods of time, processing activities keeping the realization
and treated products will be sufficient for removal by hand is determined in the same way.
2. duration, freely circulate inward processing regime for things that are not related to the given permission
begin to process from the date and version of the encounter ends the last day of the month. (18/6/2009, dated and
After the first sentence with law No. 5911 coming the following sentence has been added.) The owner permission
by purportedly justified may be given additional time, depending on the. During this period, and additional time periods,
Council of Ministers Decision is determined.
3. equivalent goods Imported before the import of processed products obtained from the export of Antiquities
the time required for imported goods are determined by the Council of Ministers the regime statement. This time, the corresponding
equivalent goods obtained from the treated products for export, from the date of registration of the Declaration
starts to process.
ARTICLE 112-l of the scope of the permission process, including an efficiency ratio or required
When this ratio determines the method that handles the activity has occurred or will occur, conditions
is determined taking into consideration.
2. the opinions of relevant organizations, the calculated standard productivity rates, Primal qualities
have the same characteristics as the goods intended for use, on condition that the same quality of processed products obtained from
to be executed under certain technical conditions and resulting in processing activities, said
accuracy is determined according to the preset data.
ARTICLE 113-treated products of Unmodified or entered into free circulation
should be considered the situation and conditions within the framework of the provisions of the access regime is free to roam is determined.
ARTICLE 114-1. The scope of the obligation of a customs inward processing regime is born
If, without prejudice to the provisions of article 115, customs duties, imported goods inward
the registration statement relating to the regime of processing the tax rate and other taxation elements in the history of the eye
taken into account is calculated.
2. imported items, registered by the statement regarding inward processing regime, the tariff quotas and
within the framework of preferential tariff tariff ceilings can benefit from the application of the case in question
in order to benefit from the preferential tariffs, the stuff that is free to roam the input declaration has been registered
preferential rates available in history depends on whether in effect.
ARTICLE 115-(18/6/2009 5911 dated in accordance with the law and "a)", "b", "c", ")) d) as" a "and" e)
the paragraph marks, respectively, "1st", "2nd", "3rd", "4" and "5." as amended.) 1. Related
based on the opinions of the Organization as determined by the regulation as a result of the processing activities contained in the list, 42
the principal treated with products that obtain the secondary treated products specified in the list
and these secondary products are free to roam in the introduction of import duties; the treated
the product exported in proportion to input of secondary processed products for free circulation
the tax rate in the history of the registration of the Declaration and the other is calculated on the basis of the taxation elements.
However, because the permission rights holder, this product concerning taxes according to the order specified in article 114
can I request the accrued.
Agricultural policy within the framework of a tax which is the subject treated products are taxable
procedures and principles concerning the Eclipse is determined by the Council of Ministers.
2. to edit a conditional exemption subjected or free zone were treated
products are import duties conditional exemption regulation in question stipulated by or interested in the free zone
provisions regarding predicted by way of calculated.
However, processed products, processing under customs control regime, except above
gümrükçe held in one of the approved operation or use, in cases where subject to
will be applied to the amount of the tax in accordance with article 114 cannot be less than the calculated.
Contact, tax is calculated based on procedural grounds specified in article 114 may ask.
3. imported goods, processing under customs control, in cases where subject to the regime of operation
within the framework of the aforementioned products have seen regime is subjected to tax.
4. imported wares in question regarding the special discounted or due to use of the 93amaca to zero
import tax rate stipulated in the implementation of this application from the treated products are also
shall be benefited from.
5. pursuant to the imported goods in question, article 167 is exempt from import tax
in the treated products shall be benefited from this exemption.
IV. Processing Outside The Customs Territory Of Turkey's Activities
ARTICLE 116-1.
94 (18/6/2009, and the first paragraph is amended with law No. 5911.)
Provided that the permission is required to be taken, processed products or goods have not changed all or a
part, outward processing regime within the framework of the provisions of the more advanced levels to be processed, or the conformity certificate
can be detected to be provided that for the purpose out of the customs territory of Turkey or the temporary repair
can be exported as.
2. Re products imported into a customs obligation to be born, import
taxes;
a treated products specified in paragraph 1) or unmodified items 114 and 115 Pearl
substances, in accordance with
b outside of the customs territory of Turkey after it has been processed) products imported for outward
processing regime, in accordance with the provisions of
Is Calculated.
V. Reimbursement System Exploit
ARTICLE 117-
95 (18/6/2009, dated and with law No. 5911) 1. Refund system
You can take advantage of every item. However, the introduction is free to roam during the registration of Declaration;
93 18/6/2009, dated and with law No. 5911 field "special purpose-oriented exclusive" ultimate "is listed as"
amended.
94 punch line before the change: "1. the necessary permission, provided that the products can be treated or changed items
all or a portion of the outward processing regime in the framework of the provisions of the more advanced Turkey's customs for processing
Can be exported temporarily out of the region. "
95 before the change of the item: "article-117-l. repayment can take advantage of every item from the system.
However, the introduction is free to roam during the registration of Declaration;
a) import volume restrictions, subject,
3rd paragraph of article 15, b) to (d), (e) and (f) the scope of a preferential tariff, paragraphs, or a custom conditional
that can take advantage of the exemption within quota from the regulation,
c) agricultural policy or the special arrangements for processed agricultural products, taken within the framework of import taxes
subject to, 43
a) are subject to restrictions on import volume,
b the scope of tariff Quota measures applied)
c) agricultural policy within the framework of the import or export licence or certificate presented on that require the
the export refund for the product treated, or the d) tax existing,
article does not apply to the repayment system.
2. in addition to the provisions contained in the first paragraph, the treated products export declaration
registration for these products during the agricultural policy within the framework of the license or import,
certificate submission or these products for export is placed, repayment or tax
reimbursement system, import taxes are non-refundable.
ARTICLE 118-inward processing relating to the imported goods to be subject to the regime is free to roam
in the input statement, the repayment system is within the scope of information permission is indicated by the
shown on the Declaration. Is an instance of any such permit Declaration is added.
ARTICLE 119-inward processing regime applied in the system of reimbursement;
a) Equivalent goods goods imported processed products obtained from free to roam
the export out of the customs territory of Turkey before the provision
b) is equivalent to the items of products obtained from treated cases, customs clearance of imported
ensuring the equivalent goods, imports of goods equivalent to the evaluation of the provision of furniture,
c) have not been imported Yet goods subject to export tax instead of the goods resulting from processing
in case of export of products seen, imported goods to be imported within the period allowed rights as corresponding
owners, taking as collateral until the provision of export taxes,
the third paragraph of article d) 96111, 113, 114 and 122 97115 with the provisions of article
first paragraph of the second subparagraph and the third paragraph;
Do Not Apply.
ARTICLE 120-pretreated products or unmodified of outward processing regime
under the terms of the temporary issuance to be processed further, the products in question are detected
Turkey Customs Territory again within the time periods that have been imported shall be exercised, excluding 121
within the framework of the article is not considered an export.
ARTICLE 121-1. Within the framework of the rights holder allow repayment system is free to roam in imported
goods obtained from the processed products or the goods have not changed;
they're being Exported, a)
b) is about to be exported again later in the transit regime, customs warehousing, temporary importation
subject to a conditional exemption regime or system being held subject to inward processing regime,
c) free zone was,
Any and all other conditions regarding the implementation of the regime have complied with,
import taxes on the back or removed from consideration.
2. processed products or unmodified article, paragraph 1 referred to in subparagraph (b), of the gümrükçe
in or in respect of an approved transaction becomes subject, is considered non-free circulation goods.
Goods will not be able to take advantage of the refund system.
2. repayment system, but imported goods during the registration of the Declaration and entry is free to roam treated
any monetary benefit from export refunds of products as applicable.
3. the payment system Back permit application however, treated products for the issuing of the statement during the registration;
a) Imported goods mentioned in the paragraph 1 (c) of the specified tax and other financial burdens is not subject to any of the
b) treated products benefit from the export of any monetary refund,
Where is allowed. "
96 18/6/2009, dated and with law No. 5911 (d) of subsection per "the third paragraph of article 111," the phrase has been added.
97 18/6/2009 5911 dated with "Law No. 115 (a) of the second subparagraph of article I was with (c) I was" the phrase "115 Pearl
It was the second and the third sub paragraph of article I of clause "as amended. 44
3. fill out the application for reimbursement, the Council of Ministers in its decision about the time required for
is specified.
4. the provision of the second paragraph of article 98115, without prejudice to the provisions of paragraph 1,
subjected to a customs regime within the framework of the free zone or treated products, or placed
changed items, as determined by the regulation can enter into circulation principles 99serbest. In this way,
free of customs duties, which will be circulated in the amount given back, according to paragraph 1 or
tax amount is removed.
5. you will be given Back, or in the determination of the amount of import duties to be removed, if necessary, 100115 Pearl
It was first applied to the provision of paragraph I of article I.
VI. Other Provisions
Article 122-Conditional exemption is applied to the system of inward processing regime, owned the exported
processed products obtained from equivalent goods subject to export tax to be involved
equivalent goods are exempt from the export tax.
E. Processing Under Customs Control Regime
ARTICLE 123-1. Processing under customs control regime, it is free to roam in the
Turkey Customs import duties or commercial policy measures, in subject to tutulmaksızın,
the nature or subject of the processes and changes the State of this process obtained from products
entering is free to roam over customs duties in relation to the provisions applied to the regime. Achieved
This kind of products, processed products is called.
2. processing under customs control regime can be applied to a list of State 101ile this regime
except for the goods subject to entry regime is free to roam and use an approved transaction gümrükçe of course
exceptional cases can be held and special conditions are determined by the regulation.
ARTICLE 124-1. Processing under customs control permits, rendering the person who gets the job or doing his job
at the request of the customs administrations is issued.
2. Permission, only Turkey Customs Zone resident persons;
a) Processed products imported goods in diagnosis, whenever possible,
b subject to the regime of goods after processing is held) next on the nature or State of
as the economic conversion is not possible,
c ensuring the implementation of the regime governing origin imported) and quantity constraint rules
the effects of saptırmayacağı,
similar goods manufacturers in Turkey) d base does not affect negatively their economic interests,
creation of a processing activity, as well as the economic objectives have been met, or continue,
Where is allowed. (6/18/2009 added the following sentence with law No. 5911 dated.) (d)
in specified economic conditions are met or fulfilled they become addedildiği
is determined by the regulation.
ARTICLE 125-süreler102 for processing under customs control regime, the regime's acquittal and
efficiency ratios, 111, and 112 are determined by the regulation under subsection 1 based on comparable.
98 18/6/2009 5911 dated with "Law No. 115, clause (b) of article" is listed as the second paragraph of article 115 "
amended.
99 18/6/2009, dated and located in with law No. 5911 "reload" phrase is repealed.
100 18/6/2009 5911 dated with "Law No. 115 (a) of the first subparagraph of article child I was" the phrase "115 the provisions of
first paragraph of the first I was "as amended.
101 18/6/2009 5911 dated list of "to" status with the law after coming to the goods subject to this regime with "
Introduction to regimen is free to roam and use an approved transaction, except that gümrükçe may be subject to exceptional situations and special
terms "phrase has been added.
102 18/6/2009, dated and with law No. 5911 "periods" after the phrase "absolve" the phrase has been added to the regime to come. 45
ARTICLE 126-search process envisaged in phase or allow an object Unmodified in any of the
a customs liability related to the products was born, the amount of customs duties, imported goods
during the registration of the statement in relation to this regime in effect in the tax rate and other taxation
is determined on the basis of the elements.
ARTICLE 127-1. Processing under customs control of imported goods, subjected to the regime of preferential
the application of a tariff preferential tariff application which entered the same benefit available is free to roam
interested in products of the same nature in cases where applicable, processed products are subject to import
within the framework of the preferential tariff duties, tax is calculated according to the rate specified.
2. Preferential tariff quotas or tariff ceilings, tariff application, be subject to the
1st paragraph for processed products specified tax rate preferential tariff question and the implementation of the
It is free to roam the input declaration registration can be applied to the imported goods condition during
depends on. Entering is free to roam in the manufacturing of products actually processed, the amount of imported wares used
It is free to roam the tariff applicable at the time of registration of the Declaration entry quotas and tariff ceilings
join account. In this case, the products that are the same as the tariff quotas opened for products or
will not be any additions account of ceiling.
F. Transitional Import Regime
ARTICLE 128-temporary import regime, it is free to roam in the import taxes
as exempt in whole or in part, and subject to the trade policy measures, tutulmaksızın, Turkey
The use in the customs territory, and apart from the usual wear and tear during use, any
and yet again, a change which allows the issuing of provisions applies to the regime.
ARTICLE 129-1. The temporary import permit at the request of the person who uses the goods or traceable
Customs administrations is issued.
2. imported goods not possible in cases of detected about conformity certificate, temporary import regime
is not allowed to be used. However, the goods or the nature of the to-do, the determination of the conformity certificate with the
the player related measures will not lead to misuse of the regime, the customs
administrations shall bind the redemption, all of the taxes, temporary importation regime to be used
they can give.
ARTICLE 130-1. Imported goods to be re-exported or gümrükçe approved a new
the time required to process or use, keeping the subject, will be allowed for the purpose of utilization
the UFT when determined.
2.131 to be determined in accordance with article without prejudice to the special periods of temporary
the maximum duration of 24 months under import regime is determined as. However, customs
administrations of the contact accepts too determine shorter periods with.
3. However, at the request of the person concerned in exceptional and, as specified in paragraph 1 and 2 of the
procedures and principles for regulation is determined to extend.
ARTICLE 131-full of tax exemption for Imported by temporary import regime
can be applied to situations and special conditions determined by the Council of Ministers.
ARTICLE 132-1. The ownership of a person resident outside the customs territory of Turkey and 131
not subject to observance in accordance with the provisions of article or that provision being subject to
together, with the full exemption for temporary importation provisions regarding permission to not carry the conditions stipulated in
with the implementation of a partial exemption of, temporary importation regime exploit is possible.
2. temporary importation with Partial exemption regime, taking advantage of the dırılmayacak goods listed
Is determined by the Council of Ministers. 46
ARTICLE 133-1. With the partial exemption for temporary import of goods subjected to the regime of every month
will be taken to import taxes, registered by the statement regarding the regime of temporary importation, the aforementioned
in the case of the goods will be free to roam in taxes is determined as the amount of 3%.
The aforementioned taxes of goods is taken for each month in which benefit from this regime, and less than a month
time periods are treated as a full month.
2. the amount of import duties to be received will be applied to the goods in question, excluding interest on the
held subject to the regime of temporary importation date shall not exceed the taxes to be received in the introduction is free to roam.
3. rights and obligations arising from the Temporary import regime pursuant to article 83 of the age
the amount of time remaining for the new rights holder into the regime of the ruling of the 3rd paragraph of article 130 of the stored
can I use to stay.
4. the specified speed for the same month, 3rd paragraph, within the regime of partial muafiyetle
use was granted a realization between two people, the first of the month in question, the rights holder
the amount accrued for the whole import duties is liable to pay.
ARTICLE 134-1. Imported goods for customs obligation was born, of customs duties
amount, temporary importation, had the date representations about the regime of the aforementioned artefact tax rate and
other taxation shall be determined pursuant to the elements. However, the full exemption of temporary imported
with regard to the goods in the Customs obligation born on the date specified in article 193, promise
the tax rate for that item, and the other is based on elements of taxation.
2. Partial exemption of temporary importation provisions, for any reason, other than imported apparel
for customs obligation pursuant to paragraph 1 if born calculated tax amount 133 Rd
deducted from the amount of tax paid in accordance with the provisions of item.
G. Outward Processing Regime
I. General Provisions
ARTICLE 135-1. Outward processing regime, 144 to 148 the provisions stipulated in standard interchange
system with the provisions relating to the provision of article 116, without prejudice to the freedom of movement of goods in the
outward processing activities to be subject to Turkey temporarily From issuance and Customs
as a result of these activities, the resulting products are imported by the full or partial exemption from taxes
introduction of provisions is free to roam again applied to the regime.
2. free movement of goods in the case of the temporary export goods in question Turkey Customs
Area projected to export taxes, exit out of commercial policy measures and other operations
is applied.
3. this regime in last;
a) "temporary export goods" statement, subjected to the regime of outward processing article,
b) "Processing activities" statement, 3rd paragraph of article 108 (a), (b) and (c) in bend
organized activities,
c) "processed products" statement, all products resulting from processing operations,
d) "efficiency rate" statement, the specific amounts of temporary export goods as a result of the processing of the
the resulting quantity or percentage of products treated,
Means.
ARTICLE 136-outward processing regime;
a) Issuance, paid import duties of issuing or redemption, bound import
led to the removal of taxes,
b) IDEP/first, due to their use by the final full exemption for entering is free to roam
and this limitation that continue to carry the conditions necessary for the recognition, 47
c) Issuance, export tax refund due to the agricultural policy framework or requiring issuance
provided a financial advantage other than tax return,
Free-circulating goods does not apply.
(b) of subsection exceptions are determined by the regulation.
II. Grant Permission
ARTICLE 137-l. outward processing permit, upon request, within the framework of article 80 processing
activity can be given to the person to make.
2. However, the implementation of the regime, imported processed products are the same or similar
produces Turkey exported without interfering with the basic interests of the manufacturers in ensuring the negative sales on incentives
and Turkey with the Turkish origin of the activity handling the goods obtained outside the
treated as the product of a merging of imported case of outward processing permit processing
except for the one to make the activity can be given in another person.
Article 138-outward processing permit;
a) Turkey Customs people, built In
b) treated as a result of the processing of the temporary export of products obtained determination of
whenever possible, the
c) demanded permission; The basic economic interests of manufacturers in Turkey is a serious damage
is not in the position to
Is Given.
(b) in exceptional circumstances to be fetched and this is about the circumstances regarding the implementation of the exception
The Council of Ministers in its decision is specified.
III. Functioning Of The Regime
ARTICLE 139-l. treated products are imported into the Customs Territory again, Turkey
the time required for specified in permissions granted. The demand of the owner of the rights is found to be appropriate to allow, this time
may be extended.
2. the rate of efficiency of the activity or the procedures and principles pertaining to determine this ratio related
The Council of Ministers in its decision is specified.
ARTICLE 140-1. specified in paragraph 1 of article 135, import tax of full or
partial exemption, only the treated products allow the input Declaration of rights holder is free to roam, or
the consent of the rights owner and permissions allow conditions to be recording with Turkey we have implemented the Customs
On behalf of another person or resident in the account in case of recognisable.
2. outward processing regime to one of the conditions or obligations relating to the retention, the
specified in paragraph 1 of article 135, import tax of full or partial exemption application
is not performed. However, this situation is an important to the functioning of the regime in question is not of the correct
detection of the full or partial exemption from the import duties applied.
ARTICLE 141-l. specified in paragraph 1 of article 135, import duties, treated
amount of import duties for products, the temporary export goods are held subject to the most recent processing activity on the
the country was imported at the same time, irrespective of the amount of import duties to be applied by downloading the
is calculated.
2. pursuant to paragraph 1 to be downloaded in the calculation of the amount of temporary export goods, outward
processing registration of the statement in relation to the regime in the history of the quantity and nature of the products treated with
again, the registration of the statement concerning the entrance is free to roam can be applied in other
the taxation elements considered. 48
Determination of the customs value of the products treated in the 1st paragraph of article 27,
(b) of subsection (I) child I was taken into account. In the case of the asset cannot be selected in this way, treated
Customs valuation of products with a reasonable method, the difference between the designated handling fees, temporary
creates the value of export goods.
However;
a) by the Council of Ministers will be determined by the regulation instituted expenses, deductible
are not considered in calculating the amount.
b) outward processing regime, of course, the final use of the temporary export goods before
due to a reduced rate of discount rate and is free to roam in recognition of this need for
continue in full force and effect of conditions in the deductible amount, the first entry is free to roam
the amount calculated during the actual import duties.
3. the temporary export goods, the ultimate purpose of the use is free to roam during entry discount
or zero tax rate available to qualified, the most recent processing activity takes place in this stuff
the country also needs to see the final provided that suitable labor, reduced or zero tax rate question
is applied.
4. processed products are 3rd subparagraph of article 15 (d) or (e) within the framework of paragraphs
benefit from the application of a preferential tariff, and that schedule is the same as the temporary export of apparel tariff
is also valid for goods of heading, in accordance with paragraph 1 deductible amount
to be considered in the calculation of the tax rate to apply preferential rates in question required
conditions should be applied to the temporary export goods is the ratio.
5. (18/6/2009 5911 dated after the fourth paragraph with the law to come and present
the remainder of the fifth paragraph following paragraph was added by third parties.)The exception to the provisions of the first paragraph
as the outward processing regime will be applied to the input is free to roam the subsequent goods regime States
is determined by the Council of Ministers and special terms for it. The taxation of the goods in question in
outward processing is based on the cost of processing carried out under the regime.
6. within the framework of the multilateral trade agreements of two or some of the operations has been placed for products seen
contains provisions which will be placed on the import tax exemption or reserved.
ARTICLE 142-in order to fix the temporary exported goods, carry out repairs because of the guarantee contract
based on a legal or liability depending on or a manufacturing error, free of charge
been done proving the import tax is free to roam as exempt from full. However,
the first entry of the item in question is free to roam during consideration of the defective process
is made, this provision does not apply.
ARTICLE 143-exports of goods for the purposes of temporary repair and carry out repairs in Exchange for price
where, in cases specified in paragraph 1 of article 135, import duties, customs valuation
as the repair costs, taking into account an amount equal to the treated products are free to roam introduction
Declaration has been registered to date, the tax rate will be applied to this product and other taxation
is determined pursuant to the elements. However, apart from the repair costs of the owner of rights to allow another payment
allow this to be done and the person making the payment is entitled, the relationship between the activity of
should not be affected.
IV. Standard Interchange System Based On Outward Processing
ARTICLE 144-1. Outward processing regime, in addition to the preceding provisions of this article and 145
to the substitution in accordance with the provisions of article 148 product called imported goods a treated
with the product has been altered, it is possible within the scope of the standard Exchange System.
2. Agricultural policy or the processing of agricultural products resulting from and special
regulations goods free movement of goods in the repair of the outside is concerned
in cases where the customs administrations allow the implementation of the standard Exchange System. 49
3. without prejudice to the provision of article 148, the provisions that apply to processed products
interested in a substitute product is applied.
4. Customs Undersecretariat, identified under the circumstances and amount of the import duties that meets
in case of issuance of a guarantee, the substitution of goods imported before the temporary export of products from IDEP/
not allowed.
ARTICLE 145-1. Substitution of products, down which is the subject of a temporary export goods with the same tariff
the same commercial quality and the same position to enter, you must have the technical specifications.
2. in the case of the temporary export goods have been used before export, the replacement products in the new
the lack and need to be used.
However, the substitute product is guaranteed in accordance with the provisions of the sales contract or a legal
liability due to a manufacturing error or given free of charge, used goods instead of
It can be new stuff.
3. (18/6/2009, dated and was added to the third paragraph with the law No. 5911.) Standard interchange
system implementation of the above mentioned requirements regarding information and documents have been brought into
If the submission is allowed.
ARTICLE 146-imports advance was made to the case, the substitution of products entry free to roam
Declaration within the period of two months from the date of registration of the temporary export goods to be exported
required.
However, in exceptional cases in question and, at the request of the person concerned before the time's customs administrations
This can extend the amount of time reasonably.
ARTICLE 147-imports a previously made and implemented, of article 141.
deductible amount, relating to the regime of temporary export declaration to the temporary export goods on the registration of the
the applicable tax rate and other taxation is determined pursuant to the elements.
ARTICLE 148-standard interchange processing carried out within the framework of the provisions of article 2 of the 137
paragraph 138 of article is not subject to the provisions of (b).
V. Other Provisions
ARTICLE 149-outward processing regime within the framework of the foreseen procedures, non-tariff trade policy
measures can also be applied for the purposes of the execution of the will.
THE FOURTH DISTINCTION
Export Regime
ARTICLE 150-l. Export regime, in order to export of goods freely circulate in Turkey
Outside of the customs territory, the application of which is applied to the regime.
Exports, commercial policy measures and, if necessary, export taxes, including
with the implementation of the provisions of the Act relating to the output process is performed.
2. Turkey to be exported goods From Customs, export customs declaration with
the competent Customs Administration is declared.
3. Turkey will be released From Customs will be subject to a customs declaration of goods case
terms and conditions are determined by the regulation.
4. exporting goods as needed in Uft, attributes and exports, according to the
exports will be made easier is authorized to determine the procedures and principles. 50
ARTICLE 151-exported goods, the corresponding customs declaration during the registration, including
status and nature of the Customs 103kontrolünden when exactly and in this State, the
Turkey provided de facto abandonment of the Customs Region is considered to have been exported. In this case, the exported apparel
the customs control ceases.
THE THIRD SECTION
Gümrükçe the approved uses of Other processes or
THE FIRST DISTINCTION
Free Zones
A. General Provisions
ARTICLE 152-Free regions, although the Customs region and parts of Turkey;
a) 104 (18/6/2009, dated and located at the dam with law No. 5911 "and exchange legislation"
the phrase is repealed.) Of goods freely circulate any non-customs regime
of course tutulmaksızın and sokulmaksızın is free to roam, except as prescribed in the customs legislation
to be used or consumed, provided to update, import duties and commercial policy
in respect of the implementation of the measures, apart from the customs territory of Turkey is accepted;
the free movement of goods, in the b) a free zone due to be filed is normally of goods
Depending on the issuing of the facilities;
Yerlerdir.
ARTICLE 153-1. Free zone with entry and exit points on the boundaries of the customs administrations
105gözetimine the subject.
2. people who input or output to a free zone and posting tools customs 106idaresi
controlled by man.
3. Customs administrations, entered the free zone, the rest here or they can examine the item.
The exam to ensure goods must be accompanied in the input or output transport
giving a copy of the Customs document of or tetkike needs to be kept ready. Examination
If necessary, the goods are presented to customs.
4. (18/6/2009, dated and with law No. 5911 fourth paragraph has been added.) Customs administrations,
the provisions in this law to serious about suspicious persons free zone
may not allow entry.
B. Putting The Gear Free Zones
ARTICLE 154-all kinds of goods freely circulate or not interested in the free zone
can be placed. However, flammable and explosive or dangerous for their goods, or a combination
do not need to take any special protection mechanisms or structure of free stuff that indicates that qualifications
placed somewhere.
ARTICLE 155-OJ l 153 of the 3rd paragraph of article without prejudice to the provision of the free zone
the presentation to the Customs Office and entering the affidavit does not need to be given.
103 18/6/2009 5911 dated in accordance with the law and "control" the phrase "control", "control" is listed as "checks"
amended.
104 Banks before she repeal the phrase: "a) non-goods freely circulate any customs
subject to the regime of tutulmaksızın and sokulmaksızın is free to roam, to be used except in cases prescribed in the customs legislation
or consumption, provided to update, import duties and commercial policy measures, and foreign exchange legislation
in terms of implementation, is outside the customs territory of Turkey accepted; "
105 18/6/2009 5911 dated in accordance with the law and "control" the phrase "surveillance" as amended.
106 18/6/2009, dated and is subjected to "examination with law No. 5911" phrase "is controlled by the Administration as"
amended. 51
2. a) will end with the introduction of the free zone is subjected to a customs regime,
b) A free zone import tax return or of a decision on Elimination
imposed after
c) A free zone exports imposed, provided that
d) (18/6/2009, dated and with law No. 5911 (d) subparagraph has been added.) A free zone
directly from outside the customs territory of Turkey,
Presenting the goods to customs and customs treatment required, it is necessary to be kept.
However, (a) the provisions of the customs regime in such a requirement when calling
you do not need to be presented to customs in the goods.
3. export taxes or export of goods which are subject to other applicable provisions of customs administrations
must be notified.
4. the subject's request, the Customs authorities of goods customs status placed free zone
they can give a document.
C. Functioning Of The Free Zones
ARTICLE 156-of goods in free zones can be limitless.
ARTICLE 157-1. Non-observance of a free zone free circulation goods;
Introduction to the scope of the regime and is free to roam a) 161 under the conditions specified in article,
You can enter is free to roam.
b) without Authorisation shall be subject to the usual handling process.
c) inward processing shall be subject to the regime.
d) processing under customs control shall be subject to the regime.
e) temporary importation may be subject to the regime.
f) can be left to customs in accordance section 164.
g) of the contact person, the customs administrations to give all the information deemed necessary provided that the destruction
can be managed.
Item (c), (d) and (e) subject to specified in paragraphs into one, keeping the regime, free
We possess of the region and conditions for customs supervision and deference, the corresponding
requires the arrangements determined by the regulation of the regime.
2. taking advantage of the facilities normally depending on the export-oriented agricultural policy within the scope of the article,
only habitual handling may be subject to the process. This process can also be done without prior permission.
ARTICLE 158-the provisions of article l. 107157 without non-free circulation
article with the article 152 (b) the goods specified in free circulation in the free zones
eating or cannot be used.
(18/6/2009, and included the first paragraph with the paragraph of law No. 5911.) However,
a. when used in the construction of the free zones),
located in free zones in the b) machinery-equipment, Davey registered goods or their
used as part of,
c) built in free zones the shipbuilding activities to those that are available in shipbuilding for use on a
the delivery is made,
Article, this situation is beyond this provision, provided tevsiki.
2. product designated by the regulation equipment and supply provisions, without prejudice
in cases provided for in the regime, provided and related implementation of paragraph 1, the entrance is free to roam
or temporary imports subject to import duties or agricultural policy or trade policy
measures to be applied in case of the use of this item or do not consume
107 18/6/2009 5911 dated with "Law No. 160-th" phrase "157th" as amended. 52
does not create obstacles. However, a quota or tariff ceiling of the aforementioned items to be subject to this article
with regard to the customs declaration must be given.
ARTICLE 159-1. Storage in free zones, labor, processing, or purchase and sale
activities by people who found in the customs administrations in accordance with the accepted form
inventory records are kept. Goods, put them on the ground of the person in question within forty-eight hours after the
inventory records are passed. The inventory records, customs administrations identify the item and goods
with the ability to track the movement of must be stuck to.
2. goods to be transferred from place to place within the free zone-related 108kayıtlar authorized
Customs Authority will be considered ready for review. In this implementation, the short-term storage of goods,
shipping is considered to be part of the process.
3. (18/6/2009, dated and was added to the third paragraph with the law No. 5911.) A free zone
directly from outside the customs territory of Turkey or from a free zone directly from the Customs
Region to prod out of 35/A, 35/B and 35/C 165/165/A, with B, 165/165/C and D items
According to the summary statement is issued.
D. Regional Output Of Goods Free
ARTICLE 160-
109 (18/6/2009, dated and with law No. 5911) 1. The legislation otherwise
öngörmediği if, in a free zone, exported outside the customs territory of Turkey resulting from the goods, or
can be exported to or from new Turkey fulfilled another Customs Zone.
2. A free zone from Turkey brought another instead of goods the Customs Region; free
is found to be in circulation, the provisions of article 46 to 50, freely circulate in the absence
Apart from the provisions of article 50 are subject to the provisions of the third Part.
3. Goods leaving a free zone Customs Region of Turkey in the fifth Part
In addition to the provisions of the export, outward processing, reexport, conditional exemption arrangements or
transite via provisions compliance is mandatory.
ARTICLE 161-1. A customs liability for non-goods freely circulate was born,
the customs value of these goods in the free zone, duration of stay in storage and preservation
expenses actually paid or payable which also includes price is based on the charges in question in
If shown separately from the price, will not be included in the customs value.
2. subjected to usual in the free zone, handling of goods of customs duties
the goods in question to be taken into consideration in the calculation of the nature, customs valuation and quantity; Declaration
of the owner's request and allowed such handling is reproduced, that of 193
on the date specified in article in question will be considered as not subject to handling and qualification,
Customs valuation and the amount. This provision by the Council of Ministers can be an exception.
3. (18/6/2009, dated and was added to the third paragraph with the law No. 5911.) Normally
export-oriented opportunities exploited depending on agricultural policy within the scope of the freely circulate in
the free zone in case of a transaction prescribed in legislation be put into or related subject
Eclipse is mandatory.
4. (18/6/2009, dated and with law No. 5911 fourth paragraph has been added.) The third paragraph
Turkey Customs of goods specified in another region, instead of the return or the third paragraph
108 18/6/2009, dated and with law No. 5911 "documents" was changed to the phrase "records".
109 before the change of the item: öngörmediği otherwise Applicable provisions "ITEM in 160-released
the region exported outside the customs territory of Turkey resulting from goods, or can be exported from the Customs Territory or the new Turkey
can be brought.
From a free zone, subject to Customs transit or another tutulmaksızın the goods via air, sea or
goods brought into the Customs Territory, excluding Turkey, are subject to the provisions of the third Part. However, the goods in question
in the case of goods freely circulate in, the provisions of article 46 to 50.
Exports of goods from a free zone or re-issuance, if interested in this process, the provisions to be observed
is mandatory. "53
If a process uses the specified in or subject to the provisions of the relevant legislation the Customs authorities
According to take the necessary measures.
ARTICLE 162-l Turkey Customs Territory of goods or come back ... or a
keeping the subject in the regime of customs, as specified in the provisions of the 4th paragraph 155 approval certificate,
in the determination of customs status of goods is used as evidence.
2. certificate of Approval, or another way of goods customs status of kanıtlanamaması, the lyrics
goods subject to;
a) Export taxes, export licenses, or application of trade policy measures
in terms of freely circulate in articles;
b) in all other cases in non-goods freely circulate;
Is considered.
THE SECOND DISTINCTION
Reexport, destruction and abandonment
ARTICLE 163-1. Non-Turkey Customs goods freely circulate again From the
It is possible to export.
2. commercial policy measures for the export of goods, including operations,
When necessary, it applies to goods to be exported again.
Non-Turkey Customs goods freely circulate in the export trade for the
policy measures will be applied subject to a customs regime that contains conditional exemption which
can be held is determined by the regulation, as may be.
ARTICLE 164-l. non-goods freely circulate the treasure will bring no expense
the destruction under the supervision of the customs authority, or customs, it is possible to be abandoned.
2. as a result of the destruction of the non-goods and wastes, now projected to freely circulate a
subjected to the operation or use. Article no longer in question, and waste, as in paragraph 2 of 36
It remains under the supervision of the Customs until transactions are determined.
ARTICLE 165-UFT when they become established, without prejudice to the destruction of the 110eşyanın customs
administrations shall be notified in advance. Undersecretariat of customs, trade policy measures, including
of goods or for the issuing of the export transactions or, in cases where require measures again
export bans. Turkey Customs while residing In a customs regime for economic impact
of course, if you should be asked to re-export of goods held, within the framework of article 58 and up to 71 a
Customs declaration must be given. In cases such as this, article 150 of the 2nd and 4th paragraphs of
is applied.
FIFTH PART
The Goods From The Customs Of Turkey
(18/6/2009 5911 dated with law No. 165/A, 165/B, 165/165/C and D items
has been added.)
ARTICLE 165/A-1. Turkey Customs region and territorial waters or airspace customs
goods transported by vehicles passing without stopping in the territory, excluding Turkey Customs
There will be items from the customs declaration or a customs declaration for the
you do not need to declare the case summary is issued. 54
2. the customs declaration or a summary declaration export Customs Administration, stuff Turkey Customs
The duration of being present before exiting from this period can be exceptions and this period related to
changes summary declaration vazgeçilebilmesine of conditions resulting From the customs of Turkey
the customs declaration or a summary declaration is not subject to the terms and conditions; with certain exceptions
goods traffic, transport obligated types with specific security and administration arrangements stipulated
taking into account international agreements shall be regulated by the regulation.
ARTICLE 165/B-1. Goods leaving the customs declaration the Customs regions to Turkey
the gümrükçe or an approved process that requires keeping the subject, in this
Declaration of goods to leave the Customs regions to Turkey before the export customs clearance is provided to handle.
2. export Customs authority is different from the exit customs, export customs clearance
Administration, the required information immediately transmits to or exit customs provides access in electronic environment.
3. Customs Declaration, 165/D minimum should be prescribed in article summary statement
contains the information.
4. Customs administrations, without the use of a data processing technique, the Customs computer held
declarations to customs declarations made using a data processing technique, the same level as
risk management is applied.
ARTICLE 165/C-1. Goods leaving the customs declaration the Customs regions to Turkey
gümrükçe that do not require to be notified or an approved process equivalents, the
goods leaving the Customs Region of Turkey before the output is provided a summary declaration to the Customs Office.
2. Output can be delivered immediately or the Customs Administration the necessary information electronically
access is provided in the summary declaration output to a Customs Office other than the Customs Office
may be allowed to be exported.
3. Yükümlünün computer system and declare that the information in the summary can be accessed,
UFT, the summary declaration may accept a suspension instead.
ARTICLE 165/D-1. Summary declaration form and content, primarily for security and safety with the aim of
making use of international standards and commercial practices risk analysis and customs controls
in order to effectively cover the information required is determined by the regulations.
2. Summary statements are prepared by using a data processing technique. Contains the necessary details in the
commercial information with port or transport information may be used.
3. in exceptional cases, the UFT held in writing the summary statements, data processing technique
the summary statements prepared using the same level of risk management giving way to the implementation of
provided that it can accept.
4. Summary Declaration;
a) Stuff out or customs territory of Turkey Turkey out of the customs territory
transport undertaking responsibility for people,
can deliver to the competent Customs Office Item b) or articles submitted to the provider,
the representative of persons specified in the Preceding subparagraph c),
is provided by the.
5. the fourth paragraph, the request of persons specified in the summary declaration after
one or more of the information to be changed customs administrations are permitted. However;
a statement of the person who will be the examination of goods) summary of notice,
b) such information is found to be wrong, so
c purpose of Goods out of the customs territory of Turkey related to) the delivered,
then make changes to the summary, is not permitted.
110 18/6/2009 5911 dated with "reexport or destruction in accordance with the law," the phrase "the destruction" of goods as amended. 55
ITEM 166-Turkey out of customs territory of goods according to the applicable provisions of
Customs administrations are subject, 111kontrollere made by these predetermined ways and
under the supervision of the importers are overseas.
THE SIXTH PART
Property Indicating The Activities
THE FIRST SECTION
Vergilerinden customs exemptions and Exceptions
ARTICLE 167-will be circulated in the following free items customs
shall be exempt from tax:
1. the President of zat and residence for incoming goods,
2. diplomatic imported goods, reciprocal basis
112 (18/6/2009, dated and with law No. 5911 (3) to (7) numbered paragraphs are as follows:
amended.)
3. the Chief of general staff, the Ministry of national defense, force commands, national intelligence
Organization Undersecretariat, the General command of gendarmerie, Coast Guard command and security General
Essential task exclusively of the Directorate and the Undersecretariat regarding anti-trafficking task
will import all sorts of tools, equipment, weapons, equipment, machinery, devices and systems, and their research,
development, training, production, modernization and software will be used in the construction, maintenance and repair with
spare parts, fuel and oils, raw materials, materials received from external sources with free of charge
relief supplies,
4. Value not exceeding 150 EURO ' yu articles,
5. natural persons by free will, without personal items circulated;
111 18/6/2009, dated and with law No. 5911 "controls" the phrase was changed to "controls".
112 Bentlerin before the change: "3. a) the Ministry of national defense, the General command of gendarmerie and Coast Guard
Command for the needs of the customs declaration shall be edited on behalf of these organizations, the supply from abroad
owned all types of warfare weapons, tools, equipment, machines, devices and systems, and their construction, maintenance and repair of
to be used for spare parts, fuel and oils, raw materials, materials and the spoils of war,
b) Ministry of national defense, the General command of gendarmerie and Coast Guard Commandership needs for free
as all kinds of aid received from external sources,
c) the General Directorate of security with Customs Protection by the General Directorate of police and customs enforcement
the need for external services will be imported from the country proceeds from and (a) written in tools and weapons, and their
specifications,
4. Value not exceeding 100 EURO ' yu articles,
5. used from personal property imported by natural persons;
It conveys the legal residence of a real Turkey Customs Region) belong to three years of age at the date of receipt
non-used motorized or non-motorized private land transportation vehicles,
b conveys the legal domicile of the real Turkey Customs Region) belong to all kinds of used household goods,
c) Residence in Turkey is about to marry a Turkish married with or belong to the dowry from Turkey items,
d) inherited through the personal belongings which devolved,
e) Turkey, for the purpose of study to students from other educational materials and education for home
goods,
f) Turkey Customs From temporarily brought back of real people who used household goods,
6. other imported goods from Real people;
a) Value to exceed 300 EURO ' yu is sent from one person to another, or imported by passengers
gift shop,
b.) engagement of or rewards of honour,
c) within the framework of international relations received gifts,
7. public institutions and organizations working for the benefit of the public associations and by the Council of Ministers recognized the tax exemption
foundations by güdülmemek and organizational purposes of commercial purpose for use of imported goods from;
a) education, science and cultural purpose articles with scientific instruments and devices,
b) medical diagnosis, treatment and research for making tools and devices,
c) for the purpose of scientific research animals and biological or chemical substances,
d therapeutic substances of human origin) with blood grouping and tissue type allocation specifiers,
e quality control of products with Pharmaceutical property) for the purpose of ingredients, "56
a) settlements belong to the Customs Region who conveys real Turkey, received date three
non-motorized or non-motorized used older than special transportation vehicles,
b) sites of Turkey it conveys all kinds of Customs Territory belong to the real
used household goods,
c) settlement when she married a Turkish in Turkey or is about to be married, who came to Turkey
MGA dowry from people,
d) inherited through the personal belongings which devolved,
e) for the purpose of study to students from Turkey-related education materials and
education other household equipment,
f) Turkey Customs From temporarily brought back of real people that used
household goods,
g) settlement in Turkey of real people that are outside the Turkey purchases or
rented housing for use in temporary or definitively brought household goods,
h) non-commercial nature, for their own use Passengers personal belongings,
6. will be circulated to other Real people free from things;
a) Value to exceed the EURO 430 passengers accompanying gift,
b.) engagement of or rewards of honour,
c) within the framework of international relations, received gifts,
7. the Council of Ministers persons, institutions, and organizations that will be determined by commercial gaye
güdülmemek and imported goods to be used for the purpose of;
a) education, science and cultural purpose articles with scientific instruments and devices,
b) medical diagnosis, treatment and research for making tools and devices,
c) for the purpose of scientific research animals and biological or chemical substances,
d therapeutic substances of human origin) with blood grouping and tissue type allocation specifiers,
e quality control of products with Pharmaceutical property) for the purpose of items,
f) conducted by the national research and development institutions or supported research and
imported goods to be used in development activities,
8. in connection with the execution of the activity of a commercial import;
a) imported capital goods by transplanting Work and other materials,
b) Turkey farmers operating in the Customs Zone, neighboring country property
they obtained products,
c) neighboring countries Turkey Customs Zone properties by farmers
brought to be used, for the purpose of processing of soil and crop seeds, fertilizers and other
products,
d) does not supply samples of commercial nature,
I-Important non-value sample items and models,
ii-printed advertising documents and advertising materials for the purpose of,
iii-a trade fair or similar is used or consumed products, an activity
e) review, analysis or test purposes, imported goods,
9. Ulaştırmacılıkta used goods;
a) hoarding of goods during transport and for the preservation of excipients,
b) live animals transport used during Hay, feed and food supplements remedies,
c) means of transport in special container with fuel and Lube oils available,
d) sea and air transport equipment and operation of material,
e) (28/3/2013 and with law No. charlie_page (e) was added to the child I.) 1/7/2010
from the passenger and freight transport by air companies in their activities
These activities had been imported for use in aircraft, engines and their components and
parts,
10. information material imports; 57
a) publication rights or industrial and commercial patent rights organisations sent items,
b) Tourist advertising materials,
c) non-commercial value various documents and articles,
11. import of goods related to funerals and funeral;
a) War Cemetery with monuments of the victims are construction, maintenance and decorating for the purpose
goods,
b) coffins, funeral ash containers and ornamental nature of the funeral equipments,
12. other things;
a) Senior and disabled the use of reserved goods,
b) 113 (18/6/2009 5911 dated with law No. (12) subsection (b) child I was
amended.) Of course, disasters, major fires and epidemics, dangerous, radiation and air
pollution, as well as the chemical and technological events with large population movements, such as crisis
of the damaged articles sent to,
c) Turkey brought to be used in international sports competition held in
pharmaceutical products,
114 (18/6/2009, dated and amended the second paragraph with the law No. 5911.) The first paragraph (3)
located in between (12) numbered item arrival times are included in them, identify, sort and
will be applied to determine the amount, exemptions and exceptions to or two up to zero amounts
I was brought up and doubled the exemption and exception as of different articles together or separately
application and commercial nature, that is not subject to tax goods from customs duties
to show the relevant law had provided that it doesn't exceed the limit stated in the single, and cut off a tariff
Council of Ministers is authorized to practice.
THE SECOND PART
Returning Goods
ARTICLE 168-1. Freely circulate in articles, Turkey Customs zone in 115veya
Turkey's Customs Union customs districts, including agreements in other exports from the point
in the three years after it has been restarted in the introduction is free to roam and Declaration of the owner of the claim
are exempt from import duties, on. Three-year period, with unexpected circumstances or force majeure
may be extended.
The stuff that comes back, Turkey Turkey's agreements including the Customs Region or
Customs Union customs districts in other 116özel purposes before being exported, from the point of
because of the use of reduced or zero tax rate by taking advantage of the free to roam is entered
in cases of the same purpose as free again circulated if requested to, this
goods reduced or zero tax rate is applied. In the absence of imported the same purpose, the aforementioned
an object to be applied to the amount of import duties, the amount taken during the first entry is free to roam
is lowered. However, the first entry is free to roam has been taken back from the funds during the free stuff
will be during entry into circulation is more than no refund.
2. the exemption from import duties specified in paragraph 1;
a State be expelled except Verbatim) outward processing regime within the framework of Turkey
Customs Region or Turkey's Customs Union Customs zones including treaties
Another point from exported goods,
113
Attributable changes before: "b) sent to the damaged goods, from natural disasters"
114 punch line before the change: "this article is contained in paragraph 8 to 12 items in them to identify,
sort of exemptions and exceptions will be applied with the quantities and amounts to up to zero or the plotting had doubled the lump-sum
I was brought up, and while dealing with upper and lower limits this exemption and to identify and isolate different items along with
Council of Ministers is authorized uygulatmaya or separately. "
115 18/6/2009, dated and with law No. 5911 "Turkey of the Customs Region" to the coming "or
Turkey's Customs Union customs area of agreements including a point from the other "phrase has been added. 58
b) Issuance, which is the subject goods to a foreign trade measures,
Will Not Be Recognized.
117 (b) of the California Penal Code relating to the exception state is determined by the Council of Ministers and its conditions.
ARTICLE 169-168 the exemption from import duties indicated in article back from the
at the time of the issuance of ayniyeti is known for its importation into again unchanged. The exception to this condition
is determined by the Council of Ministers concerning the case and circumstances.
ARTICLE 170-168 and 169, the provisions of article, the application of inward processing regime
then exported and then treated coming back is also applied to the product. The same terms restarted
exported processed products also applies to.
In cases like these, the date of re-export is considered as the date of the entry is free to roam,
and by law, must be import duties amount is determined according to the provisions of the inward processing regime.
THE THIRD SECTION
Sea Fishing Products Extracted from the sea and Other Products
ARTICLE 171-2nd paragraph of article 18 without prejudice to subparagraph (f), free
entering into circulation;
a) or registered and registered in Turkey Turkish flag carrying ships of other countries the land
Water extracted from sea fishing products and other marine products,
b), 118 (a) foreseen in the same paragraph the factory ships, carrying the conditions specified
products obtained from products,
Imports shall be exempt from tax.
THE SEVENTH PART
Border Trade
ARTICLE 172 119
-(26/6/2003 and law No. SmartTags different) with neighboring Turkey
between countries, taking into consideration the geographical situation and the region needs to do border
to identify the scope of trade, border trade, border trade centers are to be made to the establishment and
of their exports and imports will be made to identify or limit trade procedures and principles through
will be free to roam article from the specified in the relevant laws to show taxpayers ' greatest
the only condition that it doesn't exceed the limit and cut off a tariff application Council of Ministers is authorized.
Border trade centers, customs clearance the customs of the Republic of Turkey in the conduct of
Shall be deemed outside the region.
Customs procedures related to border trade is determined by UFT when.
THE EIGHTH PART
Other Customs Procedures
THE FIRST SECTION
Postal Customs Procedures
116 18/6/2009, dated and marked the "final" with law No. 5911 "special purpose" as amended.
117 18/6/2009, dated and with law No. 5911 "to paragraph (b) of the California Penal Code" (b) "phrase" as amended.
118 18/6/2009 5911 dated with the law "(a) in paragraph (a), the phrase" was changed to "in".
119 the item before the change: "article 172-Turkey with neighboring countries include geographical situation and needs of the region
considering the scope of the border trade is determined by the Council of Ministers to be held.
Is determined by the regulation on customs operations related to border trade. "59
ARTICLE 173-1. Through the mail or sent from the Customs Territory from Turkey, Turkey
Turkey returned to the shop, mail bags and boxes 120kontrolüne and examination of customs authority
the subject.
There is stuff in the beyond this provision apparently letters.
2. all mail from Turkey Customs Zone bags and boxes from the first entrance
under the supervision of the Customs postal administrations are shipped and are subjected to the customs inspection here.
3. Turkey will be sent From mail bags and cartons of customs and customs
121kontrolüne gümrükçe has been checked before they are subject to customs administrations
whether the seal or other marks, and once identified the robustness of output
Customs, issuing of is allowed.
4. sending mail belonging to the Customs 122kontrolünün the scope and method, the Ministry of transport and
The Undersecretariat of Customs shall be determined by a regulation to be prepared jointly by the Ministry to which it is connected.
ARTICLE 174-Turkey Customs Territory through the mail from or Customs Zone
outgoing goods, specified in the provisions of article 93 to 107 unless you email to places deemed to be general warehouse
under the supervision of the customs authority and the responsibility is placed on it. Don't wait around for goods vehicle
time, Turkey is a party to international mail of are subject to the provisions of the agreements.
ARTICLE 175-l. mail from incoming or Customs Region Turkey Turkey
the nature of commercial goods, which will be sent to 58 up to 71 articles in accordance with the provisions of customs administrations
It is declared.
2. Non-Commercial nature of the present customs administration during the submission
the force of the internationally accepted documents, declarations, and also the statement shall not be required.
THE SECOND PART
Fuel and Food-Related Provisions
ARTICLE 176-l. Ships, boats, other marine vehicles and air carriers in foreign time
use the fuel and oil are being brought from abroad, provided to land with rations
imports shall be exempt from tax.
2. Antrepolarda and yet is free to roam in the fuel and oils
provisions are specified according to the provisions of paragraph 1 of the transit transport that trafficking 123ve
the units for the purpose of trafficking is provided to the watercraft they use.
Freely circulate in fuel and oils with the provisions of the ships, boats and other external time
watercraft is the force of air ships with the issuance of export.
THE THIRD SECTION
The Processes For An Object To Be Liquidated
ARTICLE 177-
124 (18/6/2009, dated and with law No. 5911) 1. Of This Act;
120 18/6/2009 5911 dated in accordance with the law and "control" the phrase "control" as amended.
121 18/6/2009, dated and with law No. 5911 "to control" the phrase "control" as amended.
122 18/6/2009, dated and with law No. 5911 "monitoring of" phrase "is out of control," as amended.
123 18/6/2009, dated and with law No. 5911 "vehicles" after the phrase to come "and that trafficking
use the unit for purposes of trafficking of watercraft to "phrase has been added.
124 the item before the change: "article 177-of this law;
1. a) according to paragraph 2 of article 48 shall passenger imposed customs warehouses and off to stuff around
the goods, expired standby passengers
According to the provisions of article 50 b) within the time given to them for the determination of the use of an approved operation or gümrükçe
interested in co-productions processing necessary goods,
c) according to the provisions of paragraph 5 of 66 assay remained of and linked by a month not received
sample items, 60
a. According to the second paragraph of article 48 shall) passenger imposed customs warehouses for the goods
and around here belongs to the expired standby passengers, goods,
b) 50 according to article gümrükçe of their own within the given time approved a process or
interested in processing necessary for determination of the use of co-productions article,
the fourth paragraph of article 57 c) specified goods,
d according to the fifth paragraph of article 66) assay and what remained of patrol by a month
are not taken within the sample items,
e according to the first paragraph of article 70) Declaration of registration within the duration of the operations and
not completed articles,
the second paragraph of article 70 f) according to warehouse the goods for gümrükçe approved
a process or use designated for the registration within thirty days after the
operations not finished goods,
g) 101 by the article expired goods,
the third paragraph of article 105 h) and as specified in the second paragraph of article 236,
When the goods in bonded warehouses or customs authority is allowed to be placed as a result of the census conducted in places
much of the article,
ı) according to article 164 article with the principles determined by the regulation been abandoned to customs
within Customs are deemed to be abandoned goods,
j) according to article 174 with sending mail from and can be purged from the
goods,
k) related according to the provisions of the statutory waiting periods, regardless of whether
be exposed to the danger of distortion and quickly located the waste or storage of the goods, costly and burdensome
l) 125 (28/3/2013 and with law No. charlie_page (l) I was amended.) 235 Pearl
the first paragraph of subparagraph (a) and (c) as specified in the third paragraph of articles and paragraphs 237 nci
the third and sixth paragraphs of article mentioned in the article,
m) other legislation according to this law the projected liquidation of goods,
According to the provisions of article 178 shall be liquidated.
2.126 (28/3/2013 and the second paragraph is amended with law No. charlie_page.) Trafficking
Under the provisions of the law of combat;
a) can be Dismantled from the appliance,
b the court confiscated goods returned to the owner) decided that in the event of delivery
to be made within thirty days from the date of notification to the received goods,
d) according to paragraph 1 of article 70 Declaration is not completed within the period of the registration, and the goods,
e) according to paragraph 2 of article 70 warehouse the goods for an approved transaction gümrükçe, or use the
After the registration, for transfer within thirty days of operations not finished goods,
f) 101 by the article expired goods,
g) according to article 105 of the 3rd paragraph count more as a result of the goods in bonded warehouses,
h) according to article 164 reclaimed abandoned goods,
ı) according to article 174 with sending mail from within the duration of the receiver or sender and accepted by the
the unsolicited goods,
j) written articles related to declare that the rights owner after expiration or to delegate in Turkey
Although the notification in writing, within sixty days from its current location under the supervision of the customs of the places that was not placed
transit items,
k) according to the statutory items related to wait times, regardless of whether the quick degradation and waste
exposed to the danger of being found, or the storage of the goods, costly and burdensome
l) according to the 3rd paragraph of article 237 confiscated goods,
2.) 7.1.1932 date and 1918 No. Smuggling Men and Takibine Law with 20.1.1993 date and 3864 numbered
According to the law On smuggling Men and Takibine leak and Leak Suspect Held with all kinds of goods, equipment and Transport
Vasıtalarının Liquidation can be liquidated in accordance with the provisions of State Law is included in the article;
According to the provisions of article 178 shall be liquidated.
According to this article, for the liquidation of detection and assessment documents made within thirty days of the Liquidation involves devolved Administration.
The administration of the liquidation, the purges of the subject goods is the taxpayer getting delivered within thirty days. "
125
Banfield was before the change: "the third paragraph of article l) 237 confiscated, according to the article,"
126 the change before a punch line: "2.-trafficking can be liquidated in accordance with the provisions of the law of State
incoming goods are liquidated in accordance with the provisions of article 178. "61
According to the provisions of article 178 shall be liquidated.
3. (28/3/2013 and charlie_page were added to the third paragraph with the law and the current third paragraph
the fourth paragraph as parties in the stack.) Given the lack of goods decided to liquidate
MGA MGA imported into, exported to CIF, FOB asset for customs duties for them with
the amounts to be charged.
4. According to the above paragraph shall become item detection and liquidation of accrual documents 30 days
in cleaning involves devolved administration. The administration of the liquidation, purges of subject goods delivered within thirty days
is the taxpayer getting.
ARTICLE 178-
127 (5/4/2007, dated and with law No. 5622 change.) in article 177
specified goods;
a) by Auction through sales
b) reuse by sales for export
c) Retail sale of
d) was established by law to government agencies and private foundations and associations shall be allocated,
e) destruction, by
f) (18/6/2009, dated and with law No. 5911 (f) subparagraph has been added.) Special way,
Pauperization is subjected.
(18/6/2009 5911 dated after the first paragraph with the law to come and present the second
the following paragraph has been added to the remainder of clause by third parties.)
Liquidation administration; taking the opinion of public institutions and organizations related to human, animal, plant, and
is obliged to take the necessary measures in terms of environmental health.
(18/6/2009 5911 dated in accordance with the law as "regulation" is listed with "regulation"
amended. Procedures and principles for the regulation of pauperization is determined).
ARTICLE 179-
128 (18/6/2009, dated and with law No. 5911) 1. 178 of article (a)
According to the employer, the employer, in the tender to be issued, (c) the goods to be sold by retail, auction flyers
It was published until the date the decision was taken or retail, a reference to the Customs Administration
keeping or out of the customs territory of the customs regime, of course, you may be asked to re-issuance.
Due to the importation ban or limitation due to 178 by the employer, and (b) of article according
liquidation sales for export of goods to be made through the Declaration is published or the tender retail
the decision was taken by referring to the customs territory of the Customs Administration out of re-issuance
You may be asked.
127 the item before the change: "article 178-177 items specified in article;
a) by Auction through sales
b) reuse by sales for export
c) Retail sale of
d) was established by law to government agencies and private foundations and associations shall be allocated,
e) destruction, by
Pauperization is subjected.
Procedures and principles related to the purges of the Ministry of Finance jointly by the Ministry of customs Undersecretariat is connected with
is determined by a regulation to be prepared. "
128Maddenin before the change: "article 179-1,178 people – according to the provisions of (a) the employer, in the tender issued the Declaration
owner, tender of the Declaration was issued to date by contacting the Customs Office of introduction is free to roam in question
subject to the regime.
However, acceptance of this claim, the aforementioned artefact all import taxes, penalties with warehousing and handling expenses and
other expenses depend on the adoption of the Declaration by the owner.
2. According to the provisions of (c) of the California Penal Code 178 into receivership following article after the decision, declare to the retail owner
According to paragraph 1 of the present article cannot make demands.
3. subsection 1 of article 177 (h) and (l) are referred to in subsection 2 with bent to rummage, 1 Pearl
the provisions do not apply. "62
However, the adoption of the above request, the aforementioned artefact If penalties with warehousing and
handling costs and other expenses in foreign currency of the CIF value of the goods with the 1% rate in an amount
depends on the payment.
2. the first paragraph of article 177 (c), (d), (ı) and (m) as specified in the second paragraph with the bent
articles for the first paragraph shall not be applied.
ARTICLE 180-
129 (18/6/2009, dated and with law No. 5911)
1.130 (28/3/2013 and the first paragraph is amended with law No. charlie_page.) 177 nci
the first paragraph of item (b), (e), (f), (g) and (k) in paragraphs and the second sub paragraph (b) referred to in subparagraph
the sales price of the goods, respectively;
a) service receivables and expenses made,
b) customs duties,
c) made for the expenses of sale,
d) fines,
separated are distributed to the beneficiaries. This increased after the deployment of any money, goods
owners are taken on behalf of the escrow account. Fiduciary responsibilities are not taken within one year from the date of receipt of money
the first paragraph of article 177 with other sales of goods specified in paragraphs in this paragraph than the cost
the remaining money after deployment to be done according to the order of customs and the Ministry of Commerce capital
its revenues are recorded.
2. as specified in the second paragraph of article 177, and sales by the discharged goods and transports
the cost of sales, in the second paragraph of article 10 of the law against trafficking at the specified
for all the expenses required for the sale of the vehicle in storage and are the same after deduction
The goods and vehicles in article 16 of the Act is taken, all in the name of the escrow account owners. This
as a result of litigation related to the amounts decided to return the goods in the event shall be paid to the owner.
131 (28/3/2013
the second paragraph with the law No. charlie_page, dated and amended last sentence.) Purchaser must return to the owner
in the event of the liquidation decided to custom duties are non-refundable, forfeiture
129 it was before the change of the item: "article 1 of the present article 180-1.177 clause (b), (d), (e), (f), (j) and (k)
the sales price of the goods specified in subparagraphs;
a) service receivables and expenses made,
b) import duties,
c) made for the expenses of sale,
d) fines,
By quitting, are distributed to the beneficiaries.
The sales price will not meet all of the sharing is done from garame.
The price has increased after the deployment if the money is taken from the goods on behalf of the escrow account. The deposit is received
are not taken within one year from the date the money is forfeited to the treasure.
2. the employer, number 2 of article 177 of goods sold by sales price, from the 1st paragraph of this article,
made in accordance with the provisions of the deposit increased after deployment and these quantities when the money received, concluded the case related stuff
According to the Treasury is recorded shall be paid to the owner or forfeited.
3. subsection 1 of article 177 (a), (c), (g), (h), (ı) and (l) the sales price of the goods specified in subparagraphs
with paragraph 1 according to the Customs Legislation No. 16.5.1984 dated and will be Liquidated About Stuff 3007 Revolving Fund
According to the provisions of the law of distribution is recorded directly to the Treasury revenues increased after money. "
130 the previous change punch line: "1. the first paragraph of article 177 (b), (e), (f), (g) and (k) the items specified in paragraphs
from the sales price;
a) service receivables and expenses made,
b) import duties,
c) made for the expenses of sale,
d) fines,
e) 16/5/1984, dated and numbered according to the Customs Legislation will be Liquidated About Stuff 3007 Revolving Fund
In accordance with article 7 of the law to allocate business income,
separated are distributed to the beneficiaries.
The sales price will not meet all of the sharing is done according to the ratio of receivables.
The price has increased after the deployment if the money is taken from the goods on behalf of the escrow account. The deposit is received
are not taken within one year from the date the money is saved in Treasury revenues. "
131 the sentence before the change: "the confiscation decision according to the provisions of the first paragraph in the event is made
the increased cost to the Treasury is recorded in income after deployment. "63
in the event the decision of the sales price to the capital business revenues of customs and the Ministry of Commerce
will be saved.
3.132 (28/3/2013 and the third paragraph is amended with law No. charlie_page.) Discharged
goods and vehicle sales will be than the cost of customs duties, goods for customs declaration is issued
the statement has been registered to date, contraband is edited minutes of detecting contraband to date,
These dates are not known, the identification and assessment of the document is laid out in the history of tax rates
can be determined.
4. (28/3/2013 and with law No. charlie_page the fourth paragraph has been added.) On Them
cannot be sold, transferred, Lien, pledge, mortgage, such as the liquidation of vehicles are contained in the annotated annotation are
There is also a need to process from the date the decision of liquidation, without counting up if the registration
records will be corrected accordingly and liquidation was completed within the framework of the provisions of the first and second paragraphs
the remaining money is taken from the deposit. As a result of the decision to refund to the owner of the vehicle in the case, the statutes
topics related to the price after the document remaining amount is paid to the owner in accordance with the provision of the second paragraph.
5. (28/3/2013 and the fifth paragraph was added, with the law No. charlie_page.) This Law
under the liquidation operations 8/9/1983 and procurement law No. 2886
provisions and associated procedures and principles determined by the regulation.
THE NINTH SECTION
Customs Obligations
THE FIRST SECTION
The Customs Yükümlülüğünün Be Born
ARTICLE 181-
133 (18/6/2009 and with law No. 5911)
1. obligation of customs on imports;
a goods subject to Import tax) is free to roam in,
b the goods subject to import duties import duties) of the partial exemption of temporary importation,
the registration date of the customs declaration to be given to start at.
2. Imports shall declare that it is the obligation of the owner of the customs. In the case of indirect representation,
in the customs declaration of the referenced person is obliged to account. Indirect representative in represents the obligation,
representations of the data used is wrong he knows or should know as usual and necessary profession
is limited to situations as needed. 188 Pearl, 190 and 194 born customs in accordance with article
the obligation for which this provision is applied.
3. the first paragraph is referenced to one of the representations specified regime used data legally
could not be charged taxes that need to be taken, in whole or in part, if there is cause, the Declaration
in order for this data, and this data is wrong or needs of people
also responsible for customs duties.
132 punch line before the change: "3. the first paragraph of article 177 (a), (c), (d), (h), (ı), (j), (l) and (m) in paragraphs
the cost of the sale of the goods specified in the first paragraph after the deployment in accordance with the provisions of the money directly to the Treasury revenues increased
will be saved. "
133 the item before the change: "article 181-l. Imports customs obligation;
a) into the subject to Import tax free to roam,
b the goods subject to import duties import duties) of the partial exemption in case of temporary importation,
Is Born.
2. the registration of a customs declaration the Customs obligation, begins at the date in question.
3. Imports shall declare that it is the obligation of the owner of the customs. In the case of indirect representation, on account of the customs
in the referenced person is obliged.
the 1st paragraph is referenced for one of the representations specified regime data used, by law, must be taken
taxes could not be collected in whole or in part, if there is cause, the Declaration can be made, giving this data to and
does anyone know of this data is wrong or needs to know as normal people also responsible for customs duties. "64
ARTICLE 182-1. The goods subject to import duties, that's illegal in Turkey Customs
Located in a free zone, or enter the territory imports of goods subject to taxes, it's against the law
as in another region, go to the customs, the Customs obligation arises.
2. the Customs Territory of Turkey the Customs obligation, contrary to this act as entry
starts in the history.
3. According to the provisions of this law;
a. introduction as the law of persons, goods vehicle),
b) near the entrance of illegal Goods, and who knows or is unlawful entry
normally, people need to know
c) who obtained the item in question or which holds and this item obtained or received
does anyone know the order as illegal entry or normally need,
Responsible for customs duties.
ARTICLE 183-1. Customs supervision of goods liable to import duties under the law
in case of customs the customs supervision as Recalling the obligation arises.
2. customs supervision of goods Customs obligation, removed from the 134başlar in history.
3. According to the provisions of this law;
issuing customs supervision of goods and persons, a)
b) extraction of customs supervision of work, and who knows or has been
normally, people need to know
c) who obtained the item in question or which holds and this item obtained or received
While the customs surveillance has been from people who know or should know as normal,
d is the temporary storage of goods or were subject to) customs regime
must fulfill obligations arising from use of contacts,
Responsible for customs duties.
ARTICLE 184-1,135 (18/6/2009, and the first paragraph is amended with law No. 5911.)
except to the extent specified in article 183;
the goods subject to import duties) a temporary storage or is hired subject to customs
one of the obligations arising from the implementation of the regime complied,
b) becomes subject to the regime of customs of goods in question, or final because of the use of
reduced or zero import tax rate of non-compliance of the conditions regarding the implementation of
and this is the temporary storage of verbs, or related to the result of the incorrect implementation of the customs regime
created to be identified,
in the case of import customs due to the obligation arises.
2. Customs obligation;
a) of paragraph 1 (a) of a specified provision which are delayed in customs
obligation to give birth date, if
b) becomes subject to the regime of the aforementioned customs goods vehicle or due to use of 136nihai
reduced or zero import tax rate if a condition regarding the implementation later detection
suppliers are held subject to the regime in case of date,
Begins.
134 18/6/2009, dated and with law No. 5911 "starts" in the phrase "unity".
135 punch line before the change: "1. except to the extent specified in article 183;
the goods subject to import duties) a temporary storage or the customs regime is been
one of the obligations arising from the implementation of fulfilled,
b) becomes subject to the regime of customs of goods in question, or final because of the use of reduced or zero import
one of the conditions for implementing the tax rate in cases of non-compliance and that the temporary storage or related verbs
the result of the implementation of the customs regime is found to be wrong in the case of due customs, import creates the obligation
begins. "
136 18/6/2009, dated and with law No. 5911 "special purpose" phrase has been replaced as the "final" 65
3. the goods subject to import tax charged, stored or kept, subject to temporary
the obligations arising from the implementation of the customs regime must fulfill one or
that was to be held subject to the regime is to follow the conditions.
ARTICLE 185-l. located in free zones of goods subject to import duties, it's against the law
consumed or used as a customs liability arises.
In case of loss of goods is lost and kanıtlanamaması, article in the free zone, depleted
used or counted.
2. located in the free zone, the Customs obligation, goods consumed as contrary to this Act
or for the first time, begins on the date when it is used.
3. charged, that and who consume or use the item consumption or use this
Does anyone know the law or are individuals need to know as normal.
Customs administrations depleted or used in the free zone, the lost item counts, and this
to the application of paragraph if, in the absence of customs administrations's last known
user is the person liable to pay customs duties.
ARTICLE 186-1. 182. Article 1 of the present article 184 with Pearl the provisions of sub paragraph (a)
without prejudice to, the responsible;
a provision of article 37 to 40),
b want little things to Turkey from A free zone),
c) storage of goods temporarily,
d use of Goods subject to the customs regime is kept),
The obligations of destruction or malfunction by replacing again
konulamaması the loss of form of a reason, based on the properties of the item or unexpected cases or
force majeure event or customs administrations in the event to prove that than the import
due to customs obligation, not born.
The loss of goods cannot be put back into place, it cannot be used to become the expression
eder.
137 (18/6/2009 5911 dated in the rest of the paragraph with the law numbered sentences repealed
has been removed.)
ARTICLE 187-l. 138Nihai because of the use of reduced or zero import tax rate
by taking advantage of the imported goods for 186 subsection 1 of article, a customs
in case of acceptance of that obligation was born, resulting from the destruction of the aforementioned paragraph
waste and residues are considered non-free circulation goods.
2. special purpose due to the ultimate use of discounted or zero import tax rate by taking advantage of the
entering is free to roam article, in accordance with article 183 and 184 for customs duties incurred when
It is free to roam the amount of customs duties paid at check-in, customs duties incurred
the amount is lowered. This provision is needed as a result of the destruction of the remaining waste and this kind of stuff for a
Customs liability also applies when she was born.
ARTICLE 188-1. A customs declaration of goods subject to export tax in Turkey
The export out of the customs territory, the Customs obligation arises.
2. Customs obligation, of the customs declaration in question starts at the registration.
137Yürürlükten removed the sentences: "Customs administrations in cases attributable to the goods than the waste or
loss of administration, evidenced by the Court's decision is a party.
However;
a form of theft on the preparatory investigation Red-handed) Republic Savcılığınca with the given document
b) damage, perished or lost because of other events happened and heard universally known that place the most senior administration officer
will be given by the document with,
Is Proved. " 66
3.139 (18/6/2009, dated and with law No. 5911 is repealed.)
ARTICLE 189-1. In the customs declaration of goods subject to export tax without Turkey
Removing the case, out of the customs territory the Customs obligation arises.
2. Customs obligation, out of the customs territory of Turkey de facto comes out
begins on the date.
3. the customs territory of Turkey that stuff out, this verb that subsidiaries, representations
sandbox should not know or knows people, from customs duties
It is responsible for.
ARTICLE 190-1. Goods out of the customs territory of Turkey export tax of full or partial
derogation in case of non-compliance to the terms allow, of course, arises from the obligation of customs.
2. a) be subject to the exemption of export tax by full or partial of the customs territory of Turkey
the items that are allowed to be sent out of the Customs obligation, the allowed arrival from one place to another
begins on the date when instead.
b) Customs administrations (a) in case of goods cannot reasonably ascertain the date specified in the
subject to the exemption of the entitlement for the submission of a document that proves that is observed to provisions for
given to the owner of the rights to the regime. In case of inability to present the document in question, the given time ends
5. the customs at 140başlar.
3.141 (18/6/2009, dated and with law No. 5911 third paragraph repealed.)
ARTICLE 191-
142 (18/6/2009, dated and located in article with law No. 5911 "on a tight
way "phrase is repealed.) Import and export prohibition or limitation due to prod
de 181 up to 185 and 188 to 190 arises from the obligation specified in article customs. However, fake
for medical and scientific purposes, with the use of sums of money due to the competent authorities by the economic circulation
narcotic drug and stimulant substances that do not enter the Customs Territory as it's against the law to Turkey
in the introduction, smuggling and other criminal law who will be made according to the provisions of operation, bonded
as soon as the obligation. However, in accordance with the law, laying down criminal provisions of customs duties
the penalty is based on the detection or criminal prosecution depending on the presence of the customs of the obligation is
He was born in cases, customs obligation is ignored.
ARTICLE 191/A-(18/6/2009 5911 dated with law No. 191/A item has been added.)16
NCI, 77 7th, 135 Pearl and 167 to 170 of the nature in accordance with article or final use
the implementation of the preferential tariff or due to import or export taxes, in whole or in part,
waiver of preferential tariff in question or in cases of possible tax exemption;
a fraudulent conduct or omission of the person) of the corresponding lack of,
b implementation of the preferential tariff or limitation is necessary to) other requirements
the handling must be proved by the contact person,
138 18/6/2009, dated and with law No. 5911 "special purpose" phrase has been replaced as the "final".
139 repealed clause: "3. the owner is obliged to, declare. In the case of indirect representation, the person on account of representations
is responsible, too. "
140 18/6/2009, dated and with law No. 5911 "starts" in the phrase "unity".
141Yürürlükten removed the clause: "3. the owner is obliged to, declare. In the case of indirect representation, the person on account of representations
is responsible, too. "
142 the item before she repeal the phrases: "article 191 banning or limitation due to Importation and export-
articles for 181 up to 185 and 188 to 190 arises from the obligation specified in article customs. However, the fake coins with medical and
scientific purposes due to their use of competent authorities by firmly does not enter into circulation controlled economic
narcotic drug and stimulant substances into the Customs Territory in Turkey as illegal, smuggling and
According to the provisions of the law that put other criminal process be made as soon as the Customs liability However, criminal
provisions laying down the law, the penalty is based on the detection of customs duties or customs of the criminal prosecution
Depending on the presence of the obligation the obligation shall be deemed to be, the Customs was born. "67
provided that the 182-185, 189 Uribe or according to article customs obligation was born 190
shall also apply in cases.
ARTICLE 192-payment of customs duties on more than one of the same shall be responsible for the
who are, these are severally liable for the payment of that tax is jointly and from
they are responsible for.
ARTICLE 193-(18/6/2009 5911 dated with the first and second paragraph of the law contained in
"he was born" phrases "was born" in the second paragraph of "start," the phrase "started",
"has been replaced in the form of the" start "indicator will explain possible safety infractions was rising over".) Unlike placed by this law in l.a.
provisions and without prejudice to the provisions of paragraph 2, the goods will be applied to the import or export
taxes amount, that goods customs obligation begins the tax rates and other
taxation is determined according to the elements.
2. Customs obligation is not possible to determine with certainty the date started
in cases where the relevant goods relating to the tax rates and the other for the implementation of the elements of the taxation
to be considered for this stuff of history, customs, a customs liability concluded started
is the date they arrived.
However, customs administrations they obtained an earlier customs of the information obligation
began to give way to the case to identify the date, the amount of import or export duties,
According to the information obtained from the start of the obligation in question is the oldest tax in history
rates and other is determined on the basis of the taxation elements.
3.143 (18/6/2009, and the third paragraph is amended with law No. 5911.) Declaration holder
as a result of the erroneous statement ever taken or omissions detected given the customs taxes, customs
with the finalization of the date when the obligation period between tax law No. 6183 for Amme
Receivables identified according to article 51 of the law late payment penalties
rate of interest is applied. Before the finalization of customs duties be paid if requested
interest calculated until the date of payment, is charged along with taxes.
ARTICLE 194-1. Turkey is a party to the agreement in accordance with the inward processing regime
under the Turkish origin obtained goods imported to countries party to the agreements, the preferential tariff
application of multiple means that none of their goods freely circulate within the non-import
payment of taxes and related approving documents in the case, depending on the circumstances, imports
a customs liability arises for. (18/6/2009, and the first paragraph with law No. 5911
at the end the following sentence has been added.) However, the reimbursement system for stuff that takes advantage of this paragraph
5. it is born and in that case, in accordance with customs import duties have been paid back is not allowed.
2. in this case, the goods in question, the Customs obligation, for the issuing of customs declaration
registered by the Customs authorities, which begins on the date.
3.144 (18/6/2009, and the third paragraph is amended with law No. 5911.) Inward processing
subjected to the regime of nonexistent goods freely circulate regarding import duties, export-related
the tax rate in the history of the registration of the statement and other taxation is calculated according to the elements. However,
the scope of permission in advance in case of imports after export, this tax in advance
the tax rate in the history of the customs declaration for export registration and other taxation
calculated according to the elements corresponding to the previously export-oriented paid during making of imports.
143 punch line before the change: "3. after Customs obligation was born charged by customs duties
They provide a number of administrative disputes to be referred to the judicial authorities and judicial decisions in favor of partially or entirely administrations
the appeal, in the case of the specimen was the finalization of the generated conflict with receive Pro Bono for the time period between
final cut 21.7.1953 history of public Receivables number 6183 according to the provisions of the Law
set default interest at the rate hike is implemented. "
144 punch line before the change: "3. the owner is obliged to, declare. In the case of indirect representation, the account statement is referenced
person is responsible. " 68
4.145 (18/6/2009, dated and amended with law No. 5911 fourth paragraph.) The first paragraph of
the scope of the obligation arising pursuant to customs import duties to be paid on exports of
Declaration of goods subject to the customs territory of Turkey must be paid up to the date when outside.
After this date, paid in addition to the import duties Act No. 6183 Public Claims as of this date
Charged according to the provisions of article 51 of the law concerning the Procedure identified late payment penalties
is applied.
5. (6/18/2009 added the fifth with law No. 5911 dated joke.) Inward processing regime
the scope of an export declaration paid more for the same permission of import duties, within the scope of
another export declaration relating to the import tax to be paid is offset to process incomplete
related to the Council of Ministers is authorized to determine the procedures and principles. The offset after the first paragraph
the scope of liability arising pursuant to customs import duties to be paid all of the
in the case of paid, fourth paragraph, and the provisions of the fifth paragraph of article 234.
THE SECOND PART
Customs taxes have Accrual, Communique and the payment
ARTICLE 195-1. Using information required by the Customs authorities of the incurred
Customs duties, customs, Taxes are recorded in the monitoring Book or computer Tahakkukunu.
To log in, the computer outputs Customs Taxes Tahakkukunu Tracking Book instead
passes.
However;
a) a provisional anti-dumping duty or countervailing tax applies,
b) need to be taken by law, tax amount, pursuant to a binding tariff and origin information
determined from amounts is higher,
c) as determined by the Council of Ministers tax amount remains below the level,
Where the calculated tax, Customs Tax Tahakkukunu Monitoring Scrapbook argued
together, they are specified in the exception.
2. Customs taxes have kept this book with mermaids in the shape of Tahakkukunu Monitoring
procedures and principles for the UFT when determined.
ARTICLE 196-providing collateral Required, on condition that, at periodic intervals, and delivered to the same person
in the same article the customs taxes not to exceed thirty days over a period to be determined
Tahakkukunu VAD in Monitoring accrual can be recorded In the customs release
ARTICLE 197-l. 146 (28/3/2013 and dated affidavit or declaration "with the law No. charlie_page
instead of passing on the document has been removed from the text "phrase.) Customs duties from the accrual
immediately after the yükümlüye shall be communicated.
2. as a result of the Auditors Made no determined or is taken or omissions taken 1 Pearl
in the manner specified in the notification, the notification regarding customs duties, customs that cannot be
obligation is made within three years from the date of birth. So far, the Customs obligation
He was born as the incident lawsuit stops the timeout.
3. Liability tax amount shown in the customs declaration by the customs authority with enough
the calculated tax amount is to be equal to the delivery item, the customs of the customs
tax yükümlüye of Communique replaces.
145 punch line before the change: "4. inward processing regime, subjected to freely circulate goods that are not related to the
import taxes, the tax rate in the history of the registration of the statement regarding the export and other taxation according to the elements
calculated. "
146 a punch line, before she repeal the phrase: "1. accrue immediately after the statement from customs duties,
or affidavit shall be communicated on the last document instead of yükümlüye. "69
4. customs duties receivables, penalty be for a tortious act requires the application and 147zaman
This longer verb out because of the criminal case be opened, it claims the Turkish criminal
Insurance against litigation and criminal statute of limitations periods are charged within the turulup prosecuted.
5. (6/18/2009 added the fifth with law No. 5911 dated joke.) This article
the edicts in accordance with the provisions of customs duties; 242 does in the period specified in article
due to be admitted to the administrative judicial authority within the prescribed period or in cases of this period ends
the date is finalized; required by the Court in a lawsuit against the decision customs
notification can be charged on the date in which it becomes.
ARTICLE 198-
148 (18/6/2009, dated and with law No. 5911) 1. Article 69
without prejudice to the provisions of, the control and monitoring as a result of the ever taken or
given the lack of customs duties and operations determined to be made later delivered
yükümlüye of customs duties for goods, has been notified within fifteen days from the date of
must be paid. Payment before the expiration of the related written requests, and collateral
can be extended for 30 more days, on condition that the duration of payment receipt. Time extension declaration scope of each
can also be done separately for a pen. Act No. 6183 Public Claims for a period that can be extended Charged Style
Law according to article 48 shall defer the interest is received.
2. the edicts against customs duties within the framework of article 242 customs administrations
It cuts the duration of the payment for the appeal. Payment duration of administration or judicial authority the decision notification
from the date on which begins again.
3. Liability, tax amount, in whole or in part without waiting for the end of the given time
you might pay.
4. the first paragraph of article 195 (a), (b) and (c) except as specified in paragraphs
including; the preferential tariff of country within the framework of the administrative cooperation with handle
in cases where it was created, when the authority of the country of the circulation document mistakenly identified the approved
When charged, customs obligations as required by the legislation in all
due diligence can prove that the application of the preferential tariff if that accrued due
taxes will not be prompted later. However, the document confirming the administration of preferential tariffs for designated
He knows of fulfilling the conditions or situations where he needs to know is not true, excluding
presented by the exporter of the document detected incorrect data based on approved or preferred
of the regulation is applied correctly by the exploited countries doubt the direction where the
An announcement in the Official Gazette is published shall be collected from taxes.
ARTICLE 199-simplified according to the procedure laid down in the Declaration of registration information contained missing
the author of the document by the Customs authorities in the given time for the completion of these shortcomings
If not completed, the scope of the Declaration in question should be paid taxes of goods
My Lord.
147 18/6/2009 5911 dated in accordance with the law is found to be longer than the Statute of limitations to the "fault" indicator will explain possible safety infractions "timeout more
due to this verb in long criminal case be opened "as amended.
148 the item before the change: "article 198-1. without prejudice to the provisions of article 69, the control
and monitoring as a result of the ever taken or omissions of customs duties determined taken with operations to be done later
regarding the delivered goods to customs duties from the date on which notification of the yükümlüye to be paid within ten days
is mandatory.
However, this time from the date on which a written request of the person concerned on the ends and the collateral provided to be taken
This period can be extended for 30 more days. This time extension of the scope of a declaration for each pen can also be done separately.
In the extended duration of public Receivables number 6183 to according to the provisions of the Law in rate hike
interest is taken.
2. the Ministry of public works carried out by the judicial authorities or because of the delay of transactions or of goods imported to, or for the issuing of
any operation carried out for the official authorities will discontinue the payment periods due.
3. Liability, tax amount, in whole or in part without waiting for the end of the given time can pay off. "70
ITEM 200-1. Customs duties shall be paid in Turkish lira. This payment no. 6183 Amme
Receivables are made according to the procedures envisaged.
2. customs duties, powers through the banks may be charged.
ITEM 201-within the period of unpaid customs duties Act No. 6183 about finalized
The provisions of the law of public receivables.
THE THIRD SECTION
No Deposit
ARTICLE 202-1. In accordance with the customs legislation, the customs administrations of customs duties 149ve
the other will get a refundable deposit to ensure payment of the public defender to be given the necessary vision, the
This deposit 20% of the amount of taxes involved 150 amply charged or likely to be obligated to
is provided by the person.
2. Customs administrations, instead of the person requested to guarantee another person's collateral
You can accept him.
3. General and added to the budget, including government agencies, municipalities, the entire capital
the State-owned public utility organizations and that Turkey will give the Chief of foreign missions in
letters of guarantee to accept them as collateral the Undersecretariat is authoritative.
4. Deposit will be applied to the partial deposit will call, and the Council of Ministers to determine
is authoritative.
ITEM 203-202 1st or 3rd paragraph of the article as specified in the case of persons
the obligation upon customs authorities, a customs require or may require two or more
more on giving public guarantees to cover the operation allowed.
ARTICLE 204-1.
151 (18/6/2009, and the first paragraph with the first paragraph of the law No. 5911
amended.) specified in the first paragraph of article 202 margin, deposit which is subject to customs
in case of detection of exactly the amount of the taxes on this amount, otherwise accrued or
based on the highest amount of customs duties that can be determined.
Over time, showing the variability of customs duties granted to any public coverage
the subject of customs duties is determined in a format that can meet all the time.
2. the procedures and principles concerning the receipt of Deposit Taking regulation is determined.
ARTICLE 205-customs duties will be accepted for deposit and their evaluation
Public Receivables number 6183 are subject to the provisions of the law. Foreign
the Central Bank of Turkey through the calculated value as collateral through the effective buying rate
adoption is authorized by the Undersecretariat.
ARTICLE 206-l is the value of the loss or insufficient over time if the relevant
the Customs authorities to grant the additional collateral, or the first is the replacement of a new deposit may request with.
2. is the obligation to deposit the customs that require the retrieval ends are resolved.
3. Customs obligation, at the request of the person concerned, partly finished, collateral granted in part
is solved. However, that is the part should be appropriate to unravel.
149 18/6/2009 5911 dated with "the law of customs duties" after the phrase to come "and other public
of "phrase has been added.
150 18/6/2009, dated and with law No. 5911 "after the phrase" this margin is almost 20% of the amount of the taxes in question "
more than "the phrase has been added.
151 it was before the change of the paragraph: "the collateral amount, the amount of customs duties subject to redemption, as in case of the detection of
This amount is otherwise incurred the highest amount of customs duties that can be or must be equally determined. "71
ITEM 207-
152 (18/6/2009, dated and with law No. 5911) 1. Apart from collateral shall audit,
According to this law;
a collection of whether customs duties that should accrue) for the given collateral acceptance,
b) a conditional exemption from the obligation of customs for goods subjected to editing is born
the exemption of registration, the statement regarding the conditional
starting date of Act No. 6183 public receivables Law
51 according to the detected late payment penalties will be charged.
2. within the scope of a conditional exemption arrangement is considered from a discounted deposit for goods
in the case of late payment penalties specified in the first paragraph, the part outside the given part of the cash collateral
applies to all the collateral granted in part with.
THE FOURTH PART
Termination Of The Customs Yükümlülüğünün
ARTICLE 208-6183-numbered Public Law provisions of the Claims Procedure for Charged
without prejudice to the obligation of the customs;
a payment of Taxes),
b) taxes should be removed by decision,
c) revocation of customs declaration
the scope of delivery of goods to a customs regime, d) prior to the restraining and confiscation or
disposal dispose of in accordance with article 164 or abandonment, natural features or unexpected
they are due to force majeure or to become waste or loss,
e the obligation pursuant to article 182) Customs arising due to the unlawful entry
confiscation,
ends in.
ARTICLE 209-194 of subsection 1 of article Dennis customs obligation, this
cancellation of transactions are eliminated with.
THE FIFTH PART
Tax Return or removal
ARTICLE 210-this law passed;
a) "giving back" statement, in whole or in part, of customs duties which have been paid back
to be paid,
b) "removal" statement, yet unpaid, in whole or in part, of customs duties which are
No decision,
Means.
(6/18/2009 added last sentence with law No. 5911 dated.) Back of customs duties
the provisions relating to the granting or removal of the scope of this law applied fines for
is applied.
152 the item before the change: "article 207-Cash collateral, other than this Act;
a collection of whether customs duties that should accrue) for the given collateral, from the date of adoption,
b) to edit a conditional exemption and subjected to economic effective of the customs regime relating to the regime
a customs liability stipulated by provisions in case of non-compliance due to be born, the corresponding collateral acceptance
from the date of the
About to begin public Receivables number 6183, the law determined in accordance with the provisions of
interest is charged at a rate hike. "72
ARTICLE 211-1. Ödenmemeleri by law they should be paid is determined to have customs
back taxes. Legally incurred ettirilmemeleri should be incurred customs
taxes are removed.
However, by law, non-payment of customs duties related to the accrual or at birth
as a result of an intentional falsification of paid or incurred ettirilmişse, these taxes back
to or removed from the claims will not be accepted.
2. customs duties required by law, ödenmemeleri, yükümlüye of the taxes in question communicated to
and the application of the relevant customs administration in three years is given back onto or removed.
Control and monitoring as a result of the determination of one of the export or remove back case
in the same period, in the case of granting or removal is done directly to the back.
This period may be extended in cases where force majeure or unexpected.
ARTICLE 212-A customs declaration customs duties paid on the basis of this
related to the cancellation of the statement is given back to demand. This prompt, the customs declaration
cancellation cancellation is made within the prescribed periods for the purpose required.
ARTICLE 213-1. As of the date the registration of the Declaration, which constitutes the basis of the defective or import
contract provisions because they are not accepted by the importer regarding the stake of an object
import duties are given back or removed. Defective goods, including damaged goods before delivery.
2. this type of goods import tax return or removal of the defective or
contract provisions are required for the detection of the first use of outside
unused, and export out of the customs territory of Turkey will depend on the circumstances.
At the request of the person concerned, the Customs authorities of the exporting instead; destruction, re-export
in order to be subject to the regime of transit or customs warehousing or free zone to be placed
they give you. The process or use of the goods, one of the non-free circulation
It evaluates things.
3. the customs declaration to be tried before the taxes temporarily the delivered goods,
article is defective or the provisions of the contract during the experiment
as far as I understood back is not allowed or is not removed.
4. this item will be returned or replaced in accordance with customs taxes for taxes
yükümlüye communication within one year from the date of the Customs Administration should be applied.
Force majeure in case of the detection of the cause this time UFT when extended.
ARTICLE 214-211, 212 and 213 of customs duties specified in article (s) except
Turkey is a party to the international treaty provisions within the framework of the Council of Ministers by
in cases to be determined given back or removed.
Set out in this article to give it back and lifting operations, yükümlüye of customs duties
within one year from the date of communication to the Customs Administration served on referencing.
However, in case of force majeure reasons, detection, this period exceeded the UFT when allowed.
ARTICLE 215-Back will not be subject to the export or removal process, the amount of customs duties
Determined by decision of the Council of Ministers.
ITEM 216-authorized authorities by, depending on the payment of customs duties, and their
have been collected as the delay in the provision of the back of the delinquent interest or administration not paid interest.
However, the decision to return within three months from the date of the decision in question administration
at the request of the person concerned, YLA, paid interest from the expiry of three months. This
73
Public Receivables number 6183 interest, law, deferred interest for
calculated according to the provisions.
ARTICLE 217-incorrectly of customs duties in case of the removal or return
originally accrued taxes are paid in accordance with article 216 with interest is charged again.
Unclaimed amounts shall be paid within five days, 153on from the date of notification. During this period,
Public Receivables number 6183 to ödenmeyenler the law according to the provisions of the
operation is done.
THE TENTH PART
Other Provisions
THE FIRST SECTION
154 (18/6/2009, dated and with law No. 5911) obligations of Enterprises
ARTICLE 218-1. Turkey and other countries, including the railroad through land, sea and air
made goods and passenger transport operates the station, sea and air ports cited organizations
with postal administrations, according to the provisions of this law required customs surveillance and 155kontrol operations
to ensure; passenger halls, places of temporary storage, warehouses with the Customs and
Customs administrations conducive to work and when sufficient offices and surveillance towers
to; of lighting, heating and cleaning needs; fixtures with telephone and
provide other technical equipment free of charge; at the gates of the port and customs clearance
surveillance subject to goods and people to flow and others with to prevent all kinds of physical
the Undersecretariat of Customs in providing structures requests must fulfill.
2. Postal administrations, in addition to the mail box is counted as 1 of paragraph of the inspection and test for
measuring instruments and other necessary equipment undertakes.
(28/3/2013 and charlie_page with the law No. 218/A item has been added.)
ARTICLE 218/A – 1. The Ministry, 8/6/1994 dated and Do some investment and services no. 3996-
Operate-transfer model in the framework, in accordance with the law on the right to operate the Scraping
its customs gates and/or logistics centers, business will not exceed 30 years after the period for
the 24/11/1994, and Law No. 4046 Privatization 18th
rent a specified in clause giving methods and of the right and/or business and law No. 3996
the implementation of this law, assignment procedures in secondary legislation by analogy
can transfer by applying. Accumulation quantity method, the value of the fact-finding and assignment Commission
members of this Commission are working to identify the other issues with the procedures and principles the Minister is authorized to
ARTICLE 219-1. Warehouse operators the safety stuff and services around c
be seen to be seen over time in respect of the additional hardware and UFT when necessary
make the changes and advanced technology are required to provide the required tools.
2. a) Private bonded warehouse operators, have been blocking any customs or customs around here
protection officers will be determined by the amounts payable and the amount of overtime fees UFT when
and yolluklarını are obliged to the Customs cashier in advance.
b) directly related to a particular private or public bonded warehouse customs procedures instead of
established to bring customs and customs enforcement officers in State administration by
153 18/6/2009, dated and with law No. 5911 "ten days" is the phrase "fifteen days" as amended.
154 For changes from the previous version: "obligations of Port and warehouse Enterprises"
155 18/6/2009, dated and with law No. 5911 "control" the phrase "control" as amended. 74
set the salaries, wages and other work allocation amounts, and warehouse operators by every month
must deposit in advance to the Customs cashier.
c) mail will be held in customs administration, customs procedures and customs due to 156kontrolleri
officers will be paid overtime fees, as determined by the UFT when postal administrations
by deposited to the Customs cashier.
THE SECOND PART
Runtimes, customs Personnel and Customs Flag
THE FIRST DISTINCTION
Run-time and Overtime Costs
ARTICLE 220-customs administration in normal working hours; climate, seasons and the region
considering the economic situation and the needs of the UFT when determined.
without prejudice to the provisions of article 35, every hour of the day and night passenger and cargo and
export works made or arrival and departure of vehicles do not conform to the normal working hours of the black border
Gates, railway stations, sea and air port customs office in an ongoing way open
be taken into account. Officers working hours around here, among them are organized on the basis of a seizure.
ARTICLE 221-
157 (5/4/2007, dated and with law No. 5622) (18/6/2009 dated 5911
the Chief "in the first paragraph with the law, the phrase" customs "Director or their attorneys
supervisors "as amended.) Passengers and vehicles belonging to the input and output of the out-of-process,
loading and unloading all kinds of customs operations must be done during normal business hours.
However, outside of those hours, or during holiday times when prompted to request, in writing,
This statement is to be made, you will be deemed to be the customs administrations in place the necessary measures and
If the owner of the right personnel to work overtime will be paid legal fees and travelling expenses of the money
amounts, demand by owners provided that the deposit amount on account of the relevant accounting unit is assumed.
Benefiting from free staff work, thus making themselves will be given jobs
is in charge. Customs chiefs will be given services outside of normal working hours, and
controls.
During Normal business hours or outside of work, regardless of the
be deposited with the customs service, the transportation of private courier in special passenger service claims are authorized
It is possible to satisfy the customs administrations.
158 (18/6/2009, and the third paragraph is amended with law No. 5911.)
156 18/6/2009, dated and with law No. 5911 "controls" the phrase "controls" as amended.
It was before the change of the item 157 – "article 221-1. Passengers and vehicles belonging to the input and output of the out-of-process,
loading and unloading, and all types of customs operations must be done during normal business hours.
However, outside of those hours, or during vacation time when prompted, request in writing that the request will be made
When the customs chief in place appears, the necessary measures be taken and overtime charges and the personnel work
If you have paid by the owners claim the travelling expenses of the statutory condition is assumed. The officers (responsible for border
accounting and TASİŞ staff included) in this way will be given jobs they are tasked to them. The Chief, Manager or
attorneys will be given services outside of normal working hours, and they control. These are the normal working hours and
those who see the service regardless of the 3rd paragraph of article 222 stipulation can take advantage of.
2. During Normal business hours or outside of work, regardless of the price be deposited into special delivery
Customs Service and the transportation of special passenger service, it is possible to satisfy the customs administrations in charge of cases. "
158 punch line before the change: "more work, a fee of 50% of the amounts invested are recorded in income to the budget. Back
the remaining 50% more staff working time, is served, the importance and difficulty of the task, the class, the squad as the title
considerations shall be taken into account within the principles and procedures to be determined by the Central and provincial enforcement staff of the Uft
the staff found to be paid is transferred to the account of the Customs and accounting Unit in Ankara. The aforementioned payments, Finance
Upon the approval of the Ministry of Customs Undersecretariat was determined by the Minister is bound to pay the monthly
the amount of the monthly indicator figures (36.500) multiplied by the coefficient will be found as a result of civil servants shall not exceed the amount. Paid overtime
the net amount of the additional payments to be made in accordance of article 222 of the net amount shall be deducted. After years of distribution made
the amounts remaining in the account as of the end of January until the end of the month that follows the budget income, are recorded. In addition, the customs authority
needs to be used in the institution's budget is put enough allowance. " 75
159 (11/10/2011, and has been replaced with the third paragraph of Decree No. 666.) receivable that is required to collect
the amount of fees to be charged overtime work procedures and principles related to the Council of Ministers
is determined. Overwork, a fee of wagers, he served more than staff working time
the importance of the task and where there is difficulty, class, staff shall be taken into account things like the title
procedures and principles to be determined within the scope of the provincial team of customs and the Ministry of Commerce and
positions of the import and export, in input and output operations are performed customs
carrying out customs operations officers (Decree Law No. 375 attachment (II) numbered Ruler
within the scope of the staff except for in the civil servants Law No. 657) and 4th
According to paragraph (B) of the items contracted to be paid to personnel working in Ankara Customs Accounting
Unit is transferred to the account. Such payments, based on the approval of the Ministry of Finance monthly
quantity (36.500) instrument is the result of multiplying the number of civil servants will be amount monthly with coefficients
inaction is determined by the Minister of customs and Trade. In accordance with this paragraph to the staff each month
the net amount of work to be done, in addition to Decree Law No. 375, 9th
pursuant to staff and duty title or position title of designated the additional payments as of
net amount cannot be less. Decree Law No. 375 additional 9th pursuant
Customs and trade, the Ministry of personnel payments Ankara Customs Accounting Unit
borne of the transferred amount. In accordance with this article, after payments made as of end of year
in January, followed by the remaining amount in the account until the end of the budget income is recorded. Under this article
personnel should be transmitted to the Customs Accounting Unit account amount Ankara of payments
exceeds, the difference, the Ministry of finance by deductions from personnel costs
The Ministry's budget will be transferred for that purpose allowance are met.
160 (18/6/2009, and the fourth paragraph is amended with law No. 5911.) 161 (11/10/2011
with the first paragraph of Decree No. 666 dated sentence repealed.) This article
payments made under the 24/11/1994 dated 4046 numbered About Privatization
The difference paid compensation according to article 22 of the law account is taken into account.
162 (18/6/2009, and the fifth through law No. 5911 clause is repealed.)
ARTICLE 222-
163 (11/10/2011, dated and with Decree No. 666 is repealed.)
159 the change before a punch line: "the receivable that is required to be collected and the amount of overtime fees charged for the procedure
they are determined by the Council of Ministers and principles. Overwork costs more wagers, as staff working time, task
the importance of the task and the place, difficulty, class, staff shall be taken into account things like the title to be determined procedures
and procedures within the Guam team at the Central and provincial de facto Uft staff officers and civil servants no. 657
(B) of article 4 of the law by the employer, to be paid to personnel contracted employees, according to the Ankara Customs Accounting
Unit is transferred to the account. These payments, the Ministry of finance after taking the opinion of the appropriate monthly amount 36.500 indicator
the number of civil servants will be the result of multiplying the amount of monthly factor, not to exceed, the Undersecretariat is bound to the Minister
is determined by the. Overtime work is the net amount of wages paid, additional payments foreseen in accordance of article 222 of the net
the amount shall be deducted. As of the end of year after deployment in the account until the end of January, followed by the remaining amount,
the budget revenue is recorded.(dated 8/8/2011 and the end of the last sentence of the paragraph with the Decree No. 649 added.) Under this article
employees must be paid overtime fee exceeds the amount transferred in the Customs Ledger Volume account Ankara,
the difference is, the Ministry of finance by deductions from staff costs to be transferred to the Ministry's budget for that purpose
allowance are met. "
160 before the change a punch line: "the third paragraph of the specified payment of customs accounting
unit personnel from the Ministry of finance with the Undersecretariat is bound by the Minister tasked with belirlenecekler the civil administration
supervisors are also given access. Land border crossings, customs procedures, equipment, and goods connected with the transition to mandatory and personally
the officers of the other institutions providing services, shall be the opinion of institutions related to the Undersecretariat is bound by the Minister
principles and procedures to be determined by taking advantage of this payment according to saw. This Decree 375 personnel in the scope
The Royal Decree additional subsection of article 3 is to be referred to additional staff within the scope of article 3 of the
with regard to the third paragraph, it applies to about this payment. "
161 repealed the sentence: "the same principles and procedures specified in the third paragraph, without paying, according to land border crossings
officials with the civil administration supervisors carrying out the service of accounting unit of customs staff, with Minister of finance
The Undersecretariat is bound by the Minister shall be benefited from in belirlenecekler. "
162 repealed clause: "the receivable that is required to be collected, the amount of their wages and work principles and procedures of
The Undersecretariat is determined by the regulation instituted by the Ministry to which it is connected. "
163 repealed article: "article 222-Guam Central and provincial Undersecretariat of customs staff working effectively in
contracted with staff officers, the highest civil servant of (additional indicators included) will not exceed 200% of the additional
payment is made. The amount of additional payment with principles and procedures; the importance of the task, the task unit, and the business volume and difficulty, work 76
THE SECOND DISTINCTION
Customs Personnel and Customs Flag
ARTICLE 223-
164 (18/6/2009, dated and with law No. 5911) Uft Center
the Agency staff in the Chief and the Chief in accordance with the nature of his work with assistants
they need to work as a civilian, excluding all other staff and the Undersecretariat in the title
the personnel must wear the official attire who served. He progressed to be mounted, and the official clothes,
name plaques and other signs of his work with the shape the nature of the requirement to work as a civilian
staff are determined by the regulation.
ARTICLE 224-at any time of the day at the gates of the customs service customs flag consistently
towed as remains. The other is legal only during working hours in the customs building customs flag
is pulled.
THE THIRD SECTION
Customs Job Tracking and customs brokers
ARTICLE 225-l or an approved transaction of goods gümrükçe ... of course, to keep
related activities, within the framework of the provisions of article 5, those who act on behalf of the owners and their
by directly represented or via customs brokers by indirect represents follow through
and finalized. (18/6/2009, and following the end of the first paragraph with law No. 5911
sentences have been added.) Real person directly represented through job Tracker, the current vekaletnameye
pursuant to the nature of goods that do not supply commercial quantities and only for private use vehicles and tools
with regard to customs procedures is possible. Mail from the scope of the path and fast cargo transportation
or will be determined by the Council of Ministers submitted, amount and value of the item's gümrükçe approved
operation or use, subject to the finalization of the followed the activities keeping the postal administration or
fast cargo transportation companies can be authorized as indirect representatives.
2. the State, municipalities, special provincial administrations and other public corporate bodies amir and officers, private
law corporate bodies themselves authorised personnel, all customs procedures directly represented
they can follow through.(18/6/2009, and the second paragraph with the law No. 5911
the following sentence is added to the end of the paragraph.) Private law corporate bodies directly represented
will follow-up in personnel through customs for the first paragraph of article 227 (g) and
(h) is considered in paragraphs except the referers.
Land, sea and air operations with carrier representatives, carrying of goods only
transit operations directly represents follow through edebilirIer.
(18/6/2009 5911 dated to the end of the second paragraph with the following paragraph, of law No.
has been added.) Direct or indirect representatives to make the activities envisaged in this
hurdle disease must not be present. Hesitation upon, Uft by full
fledged official health institutions medical report can be requested.
duration, the degree assigned to the team title and the staff class style with suppliers outside of the monthly staff and personal rights legislation
other additional payments made by taking into consideration criteria such as the approval of the Ministry of finance, customs
The Undersecretariat is determined by the Minister to which it is connected. This payment provisions into the law No. 657 in monthly
except for the payment of stamp duty is applied, and any tax and deduction is taken. "
164 it was before the change of the item: "article 223-1. Customs region and section chiefs, officers; passengers or
job in direct contact with the Customs officers shall wear official dress.
He progressed to be mounted, and the official clothes, name plaques and other signs is determined by the shape of the UFT when.
2. the Chief and Deputy Chief of staff in the Central Organization of the Uft paragraph 1 provision
is outside. "77
Article 226-1. All kinds of customs brokers customs clearance by following the
they can conclude.
2. Customs Broker assistants next to the customs broker on behalf of a work and its customs
in the Manage job can follow. Monitoring of customs at customs for business
limitations to the Undersecretariat of Customs is authorized.
3. (18/6/2009, dated and was added to the third paragraph with the law No. 5911.) Interns, customs
Unable to follow-up in the handle.
4. (18/6/2009, dated and with law No. 5911 fourth paragraph has been added.) Customs brokers
Assistant and intern to the actions of the verb and fiscal responsibility, working with
belongs to the customs broker.
ARTICLE 227-l. Assistant customs conditions specified below of persons that may be
they must have.
being a citizen of the Republic of Turkey, a)
b) civil rights, to have license to use
not deprived of public rights to c)
d) negligent offences offences including; even if they have been pardoned, heavy imprisonment or more than five years
in prison or smuggling, embezzlement, ihtilas, corruption, bribery, theft, fraud, forgery, abuse of faith
use, dishonourable offences went bankrupt, such as perjury, slander, testimony tasnii the crime picture with tender and disgraceful crime
trading on the rigging or revealing State secrets, tax evasion or tax
She was sentenced for the crime of trafficking ineligible,
as a result of criminal or disciplinary proceedings of e) was removed from the civil service not to be,
f) I) law, economics, finance, business administration, accounting, banking, public administration, political science, and
industrial engineering study in the faculties and high schools or the equivalence of High
Teaching Institutions approved foreign higher education institutions at the level of the minimum license
to graduate,
other teaching institutions license level ii) that after graduation, (I) in
the specified branches of Science Graduate received a diploma or associate degree level training
Customs, foreign trade, and the European Community in matters of vocational specialization program
from schools to graduate,
g) next to the Customs Broker to the internship (28/3/2013 and charlie_page with the law No.
"three years" is changed to the phrase "one year".) being worked on for a year,
h) Made by economic, commercial and related customs legislation and customs covering financial issues
to be successful on the test,
2. a) the Customs Office at least fifteen years and resigned from their posts or retired
as the conditions in paragraph 1 of the allocated officers are carrying, internship condition without seeking customs
accountant Assistant can take the exam.
b) work at least fifteen years in the Customs Office at the Customs examination officer for three years, it
He worked as a Deputy Director of the Customs başmemuru and customs from who, who resigned from their posts
or retiring, and they carry the conditions in paragraph 1 exam and training condition without seeking customs
they may be consulting Assistant.
3. interested in fulfilling the conditions specified above, required application documents
within sixty days from the completion of the Undersecretariat of customs by Customs
As the Permit is issued. Customs Broker assistants but after getting this permission document
they can be found in professional activity.
ARTICLE 228-1. 1st paragraph of article 227 (f) of subsection (ii) the child I was, with the exception of
the conditions specified carrying the same paragraph and to (28/3/2013 and dated charlie_page in accordance with the law and "three years"
the phrase "two years" as amended.) for a period of two years to help the customs broker, customs 78
legislation and the customs related to the economic, commercial and financial people who succeed in the exam covering topics,
Customs brokerage is entitled to do.
2. a), worked ten years in the Customs Office, and three years on the Branch Manager, the Customs Director,
Customs enforcement Director, customs chief and Deputy Customs Chief Assistant
He worked as a reviewer who resigned or retired from the Mission of the 227 article 1st of the
If the conditions specified in paragraph, subject to the conditions of the internship tutulmaksızın customs brokerage
they can enter the exam. These people, on demand exams and internship condition without seeking customs brokers
Deputy Permit is issued.
b) Jalal özuğur Regional Director Jalal özuğur Regional Director of customs in the Customs Administration, customs, customs expert,
controller, customs inspector, head of Department and above who have worked for at least ten years of missions,
they're retiring or who resigned from their posts, 227 specified in paragraph 1 of the article
conditions in transports, tested and subject to conditions of the internship to become customs without counsel
they win.
3. the 1st and 2nd paragraph fulfills the conditions specified in the application documents required
from the completion of sixty days in UFT when customs brokerage Permit is issued.
Customs brokers but this permission can be found in professional activity after receiving the document,
ARTICLE 229-1. Customs notification address that will be used in places of work, this
Depending on the place where the 165Gümrük and storage Başmüdürlüğüne writing with this publication.
2.166 (18/6/2009, dated and amended the second paragraph with the law No. 5911.) Customs
brokerage and creating a private law entity of the execution of customs brokers
to set up an entity, they may also help the Customs to the public. However, the student and
canvasser cannot have more than one public legal personality. Customs brokerage is a legal entity
in the case of persons, customs declaration, or other documents, adopted the Declaration on the
at the signature of the tax loss, in cases where the State knew or should have known about
These are based on legal personality against the customs administration, together with the applicant, they will be responsible for.
In this case, the customs related to personal prejudice to criminal responsibility, if the processing
the person entity, along with the Customs Authority received taxes and given fines of
severally liable is responsible.
ARTICLE 230-customs brokers, by law they have to to keep commercial or
legal books, the power of Attorney and contracts; write about them, and they received by letter, fax,
Telegraph and similar documents with their invoice, receipt and expenses in relation to their principal documents
and instances of employment without prejudice to special provisions to maintain for five years; These
167gümrük Inspector, Deputy Inspector, controller, controller and a trainee customs authorities customs supervisors and
officials try to show; they are to be examined, and if necessary to give written permission to be checked
to present them upon request of the above mentioned officials obliged.
THE ELEVENTH PART
Fines
165 18/6/2009 dated başmüdürlüğüne "on" with the Customs Law No. 5911 phrases "Customs and protection başmüdürlüğüne"
as amended.
166 punch line before the change: "2. the conduct of a legal entity, customs brokerage and creating the legal entity
personality, it is essential that customs officer of the partners. In this case, the customs declaration or declaration adopted others
at the signature on the documents of those who knew or should have known about the condition that causes the loss of the tax when necessary, in cases where these are
Depending on their legal personality against the customs administration, together with the applicant, they will be responsible for. In this case, the related customs
without prejudice to the criminal liability of the personal consultant, together with the person who made the process, the company acquired the customs authority
severally liable in terms of taxes and fines is responsible. "
167 18/6/2009, dated and with law No. 5911 "customs inspector, customs Deputy Inspector, Inspector," the phrase "Customs
Inspector, customs Deputy Inspector, controller, controller and a trainee "as amended. 79
THE FIRST SECTION
General Provisions
ARTICLE 231 –
168 (18/6/2009, dated and with law No. 5911) 169 (28/3/2013 and
with the change of law No. charlie_page) 1. Verb subject to prosecution, criminal administrative application requires a verb
the Statute of limitations, and for longer, this verb be opened because of the criminal case,
administrative sanction decision of Turkish Penal litigation and criminal statute of limitations periods are applied within.
2. customs duties impartially, that the Statute of limitations of the administrative penalties, depending on the administrative penalties to
relationship of customs duties is subject to prescription.
ARTICLE 232-
170 (18/6/2009, dated and with law No. 5911) 1. This Part Of The Second
Customs duties in accordance with the provisions of sections need to be combined with fines that taxes
at the same time be communicated by connecting to the decision and is paid at the same time.
2. (28/3/2013 and charlie_page were added to the second paragraph with the law and clause numbers that
According to the parties, was.) Shall be the same as the subject, and, among them, financial or legal
ways must be present commitment; are entitled to more than one customs duties and for processing or
the fines incurred and punishment decision can be edited.
3. the administrative sanctions in accordance with this law, decisions of the customs administrations supervisors or helpers
is provided by the.
ARTICLE 233-
171 (18/6/2009, dated and with law No. 5911) 1. Charged according to this law
the administrative penalties are set at fifteen percent of an amount in proportion to the examination and, if any, punishment before the assay
to reveal the situation requiring informants from the relevant budget for the Uft tertib
is paid.
THE SECOND PART
Transactions In Which A Tax Loss Applicable Penalties
168 before the item hasn't changed: "article 231-1. Those who act against this law, this law, written
penalty provisions.
2. According to the provisions of this law in the provision of the administrative penalties and fines appeal mercilerince provision
to connect, the intentional actions that require fines whether they shall not be required.
3. According to the provisions of this part of the penalty assigned to actions as smuggling and other criminal who according to law
proceedings made in this section is a heavy penalty of detention designated as accurate with the convicted are also about this
According to the criminal section shall supercede items is not allowed.
4. the same action in this section contained shall contact more than on comparable penalties in a manner, in cases where it is
Article containing heavier penalty is applied.
5. penalties in accordance with the provisions of this section, these actions are about other administrative sanctions
does not impede the implementation. "
169Maddenin before change: "article 231-1-in the context of the implementation of the provisions of this Act, Trafficking
The law on the fight against crime and misdemeanor contained provisions relating to reserved.
Anti-trafficking Law is defined as a felony or misdemeanor is committed intentionally verbs but involuntary manslaughter to be processed
According to the provisions of this law in case of administrative penalty may be issued.
170 the item before the change: "article 232-1. 234 according to the provisions of the article shall be fines, appeal
the finalization of the tax accrual or administrative objection without red should be decided after the decision.
Referencing the administrative judicial authorities, customs authority does not prevent criminal applications. This paragraph will be connected to the decision
finalization of the tax accrual of fines date of limitation period followed by a begin to process from day one.
2. paragraph 1 shall in accordance with the provisions of this Section except the item will connect to the limitation period, fines
the item in question has been found to date, the customs administrations of the irregularities specified in followed by a commit from day one
begins.
3.1 Pearl and 2nd paragraph in fines connected to the decision in three years, if not communicated are out of date.
4. İlgilisine notification and confirmed the fines public Receivables number 6183 Law
is subject to the terms. "
171 the item before the change: "article 233-234 of this act according to article received fines;
a) examination and analysis to occur in the situation that requires punishment before serving, 30% to the rat,
b require State inspection, analysis, control, Punishment) or 30% of those that occurred with the review,
distributed. The rest will be determined in the framework of the UFT when procedures and principles of administration, education, development and
It is used in the automation service. In the absence of the informant informant used in accordance with the provisions of the share allocated to this. "80
ARTICLE 234-
172 (18/6/2009, dated and with law No. 5911) 1. Entrance is free to roam
temporary importation with partial exemption regime or the regime subjected with regard to an object, you must
register with inspection and monitoring, or after delivery as a result of the check;
a) (28/3/2013 and dated charlie_page in accordance with the law with "customs duty" the phrase "import taxes",
"customs tax" the phrase "import taxes" as amended.)15 in article
specified in the Customs tariff and the number that constitutes or taxation, such as head, weight
sizes as seen and contrary to Declaration of import taxes calculated according to the results of examination with
the difference between the import duties to be taken according to the 5% of import duties if it exceeds
as this difference will be fined three times.
b) (28/3/2013 and dated charlie_page in accordance with the law with "customs tax" the phrase "import
taxes "," customs tax "the phrase" import taxes "as amended.)The Asset
the goods subject to import duties over the declared value, contained in article 23 to 31
According to the provisions set out in the framework of asset deficiency is found, this belongs to import scurrilities
three times the difference in tax from the tax fine is received.
c) (28/3/2013 and from customs duties in accordance with the law and "charlie_page" the phrase "import
tax shelter "as amended.)According to the sales unit as of not exceeding 5% of the amount with a difference
material omissions arising from asset statements of account error, this difference apart from import duties that belong to the
half of the fine in the amount of the tax difference is taken.
2. Inward processing regime, processing under customs control and temporary importation full collision damage waiver
statements made in relation to the goods subject to the provisions of the regime with inspection and monitoring, or delivery
as a result of the check; the first paragraph in the case of the detection of differences in same paragraph specified
half of the prescribed penalty is fined up to.
3. when the customs authority of the above mentioned incongruity found to be declared before the
in the case of notification of penalties in question as owner of fifteen percent is applied at nisbet.
4. General management within the scope of the public administrations related to the above mentioned penalty for
provisions do not apply. In cases like these, according to the provision of the first paragraph of article 241 operation is done.
5. pursuant to the first paragraph of article 194 of customs arising within the scope of the obligation
must be paid import duties referred to in the fourth paragraph of article of the predicted date ever
unpaid or missing as a result of the customs administrations that the paid control detection
in which case, the import duties to be paid is specified in the fourth paragraph in question with interest
In addition to the collected together, add one-quarter of the tax payer in the amount of the fines
shall be liable. This is never specified in the import duties paid of unpaid or missing yükümlüsünce
in the case of notification of customs authority before picking up this hükmedilmez to punishment. 194 Rd
reductions will be satisfied with doing the fourth subsection of the item transaction.
6. According to the third paragraph of A given the penalties specified in the first paragraph of article 241
cannot be less than the quantity.
172 the item before the change: "article 234-1. A temporary entry regime is free to roam, or exemption
with regard to an object subjected to the regulation, control and inspection with the declared or made after delivery control
as a result;
a genus, species that affect the Goods tariff application) and is mainly in properties or taxation number, head, weight
the dimensions of the incongruity, as can be seen, and the customs duty calculated according to Declaration, according to the results of the examination should be taken with
the difference between the customs duty if it exceeds 5%, customs tax separately from this difference will be fined three times.
b) of goods subject to customs duties through the asset declaration as a result of the asset, inspection and supervision that
The Act contained in the provisions of article 23 to 31, as determined within the framework of asset according to the missing is found, it
eliminating deficiencies other than customs duties from this tax will be fined three times the difference.
2. However, according to the sales unit as of not exceeding 5% of the amount of a financial account with the difference arising from omissions
This difference in asset declaration, other than customs duties belonging to this tax is put on a floor of the fines.
3. public and private with public bodies, including the added budget administrations and municipalities for the 1st and 2nd the provisions
do not apply. In cases such as these, 241, according to paragraph 1 of article processing is done.
4. According to this article the punishment in no way 241 of article cannot be less than the amount specified in paragraph 1. "81
ARTICLE 235 –
173 (28/3/2013 and charlie_page with the law change) 1. Entrance is free to roam
with regard to an object subjected to the regime, with the examination and inspection or delivery declaration made from
as a result of the check;
a general editor of the Goods imported with administrative procedures) are forbidden in case of detection of any idea,
upon receipt of customs duties, as well as of goods, gümrüklenmiş four times the value of administrative penalty
is given.
b) (a) banks of the worthless, now or in the case of waste material, administrative fines;
cast into the article per ton to thirty thousand Turkish Lira, packaged in containers that arrive six per
is calculated as the Turkish Lira and the face shop are overseas.
c) of goods importation, licenses, contingent, or particular organizations cut back eligibility to give permission, or
qualification document, although it is subject to availability and is not subject to the qualification document or document received
the detection of such statements, in addition to the customs duties, goods
gümrüklenmiş is provided twice the value of the administrative penalty.
d) (c) banks of the worthless, now or in the case of waste material, administrative fines;
If the cast of eight thousand Turkish Lira per tonne for incoming goods, packaged in containers that arrive per
two hundred Pound is calculated and things as are overseas.
2. with regard to an object subjected to the regime of Export, you must register with the examination and supervision
or as a result of the check;
a general editor with administrative procedures, export of goods vehicle) has been banned in case of detection of any idea,
the gümrüklenmiş is provided twice the value of the administrative penalty.
b) of goods export, license, contingent, or particular organizations cut back eligibility to give permission, or
qualification document, although it is subject to availability and is not subject to the qualification document or document received
the detection of such statements, the gümrüklenmiş until the value of administrative penalty
is given.
3. Passengers, according to the customs legislation is outside the scope of personal and gift items
contrary to statements on them, apparel, or between transport resulting or belongs to someone else
It is as if their own eşyasıy of customs duties is taken as two-fold and stuff
is delivered to the owner. If the payment of customs duties, goods to Customs shall be deemed to have been abandoned.
4. the first paragraph (a) and (c) goods specified in paragraphs by putting hands ownership of public domain
is decided to be migrated and goods according to the provisions of article 177 to 180, is subjected to purges.
5. Turkey in the Customs Zone and transit regime statements referenced freely circulate
the stuff is not dramatically different from the declared that in case of the detection of the sexes stuff
the value of the different gümrüklenmiş is provided twice the administrative penalty.
Article 236-
174 (28/3/2013 and the first paragraph is amended with law No. charlie_page.) 1.
Introduction to customs, even if it is taken as collateral or these operations and customs authority
customs warehousing or customs authority without the permission to enough places that are permitted to be placed goods
partially or completely removing or changing things around here or things made
According to the records in the item count of omissions in cases pinpoint, of this item
of customs duties as well as twice the value of the given administrative penalty gümrüklenmiş.
173 the item before the change: "Article 235-Collateral taken, even though the introduction of customs procedures or
operations are complete and without permission from bonded warehouses or customs authority, customs authority is allowed to put things when
in case of partial or complete removal of the belongings of the places, extracted from the import or export duties, as well as
taxes will be fined three times. "
174 punch line before remained unchanged: "1. when goods in customs warehousing or customs authority is allowed to be placed
According to records in the census conducted in places of goods in case of a lack of understanding that, (18/6/2009, dated and
5911 with law No. 236 article the first paragraph after the phrase "contained in the representation of" almost "184 Rd
or the phrase "in accordance with the provisions of article 189 has been added.)184 4th or omissions in accordance with the provisions of article 189
the resulting goods import or export taxes, as well as a fine of three times of this tax is taken. "82
2. when the customs authority in customs warehousing or put them in places that are allowed to stuff
According to records in counting more goods made in case of a, of this item 177 to 180 articles
According to the provisions of the pauperization of course Eclipse as well as the resulting artefact import or export
taxes will be fined up to the amount.
3.175 (18/6/2009, dated and with law No. 5911 third paragraph repealed.)
4. (28/3/2013 and with law No. charlie_page the fourth paragraph has been added.) Duty free sales
stores selling to non-rights holder in case of having the subject goods on sale, rights
in case of above-the-limit limit higher sales with artefact import duties as well as this
three times of the tax obligation is not fulfilled.
5. (28/3/2013 and the fifth paragraph was added, with the law No. charlie_page.) Customs
of goods in bonded warehouses, bonded warehouse, declared in the Declaration from dramatically different sexes
gümrüklenmiş of this item if determine that goods worth twice the administrative penalty is provided,
goods to be relayed to the public by putting hands are decided and ownership of articles 177 to 180 articles
According to the provisions of the purges are subject.
ARTICLE 237-1. 17635/A to 35/C is given in accordance with the provisions of item (28/3/2013 and charlie_page
the owners "with vehicles in accordance with the law, captains or agents by Customs
the administration of "phrases from the text that has been removed.) summary declaration or a summary declaration used as commercial or
According to official documents, but the vessels registered amount of installed or missing
accidentally removed or somewhere else as a result of the accident and was destroyed or stolen's proportion is located
When the customs authority kanıtlanamadığı within the period to be determined, the missing containers of merchandise
Unable to determine the tariff the tariff position or position is included in the tariff, depending on the type and
According to the position of the chapter will be the highest taxable 177gümrük taxes much money
the penalty is taken.
2. determination of the penalty does not be able 1 of paragraph, missing for each CAP 241 Pearl
in paragraph 1 of the present article is taken from the specified amount of fines.
3. (28/3/2013 and dated charlie_page in accordance with the law with "vehicles owners, captains, or
agents by the Customs Administration "has been removed from the text phrases)
17835/A to 35/C
According to the provisions of the summary declaration or the commercial or official documents used as a summary declaration
registered users but more by quantity than the vessels as accidentally installed Customs
Authority will be determined when the time comes, if kanıtlanamadığı 179eşyaya hand by putting
of ownership is decided to be relayed to the public, according to the provisions of article 177 to 180 pauperization
and things will be fined up to CIF of the asset.
4.180 (18/6/2009, dated and amended with law No. 5911 fourth paragraph.) Cast from
goods to be less than three percent of the goods will be determined by a decision of the Board of the Council of Ministers as of the genus
amounts of deficiencies and redundancies for the proceedings is made. Natural gas products in pipelines moved with
except imported this ratio to be less than 4% is applied.
5. (18/6/2009 5911 dated after the fourth paragraph with the law to come and present
the remainder of the fifth paragraph following paragraph was added by third parties.) The quantity of goods customs
When the authority is not detected and registered in the documentation according to the amount of declared regimes is made
cases, declare that the detected amount of differences are treated as excess or deficiencies in the summary.
The summary statements made as a result of the shortcomings or redundancy due to the difference in the amount of penalty proceedings
175Yürürlükten removed the clause: "3. the fines mentioned in this article, and warehouse operators or users
According to the survey, taking into consideration the responsibilities of these are severally liable. "
176 18/6/2009, dated and with law No. 5911 "42 to 45" phrase "article 35/A to 35/C item" as amended.
177 28/3/2013 and dated charlie_page in accordance with the law with "customs duty" phrase "customs duties" as amended.
178 18/6/2009, dated and with law No. 5911 "42 to 45" phrase "article 35/A to 35/C item" as amended.
179 28/3/2013 and dated charlie_page in accordance with the law shall be confiscated by putting "stuff with hand" phrase "goods by putting hands ownership of
is decided to be relayed to the public, according to the provisions of article 177 to 180 into receivership are subject to "as amended.
180 before the change a punch line: "4. the incoming goods in bulk does not exceed 3% of the deficiencies and redundancies for proceedings is taken."83
in case of the emergence of a situation which requires, by the implementation of the provisions of article 234 just this
processing is done in accordance with the provisions of item.
6.181 (28/3/2013 and the sixth paragraph of amended with law No. charlie_page.) Turkey Customs
Introduction to transport goods without summary statement within the territory the handling when the customs authority
draining of goods or determined after the Customs reported to be allowed and this
one of the things associated with the summary declaration has been issued is not understood, the aforementioned article
the summary statements of the person responsible for the detection of this person, unfit
She's the one who put the stuff into Turkey of the Customs Region from its source by mistake by the
much will be determined when the customs authority is installed, as in kanıtlanamadığı, the lyrics
ownership of the goods to be relayed to the public by putting hands is decided and 177 to 180 articles
According to the provisions of the purges are subject. Also the CIF are fined up to the asset.
7. (28/3/2013 and charlie_page has been added to the seventh paragraph of the law.) The first, second and
the third paragraph statement of the fines specified in the summary of the person who, in the sixth paragraph specified fines
the summary statement is found to be the responsible person, in case this person is undetectable
Turkey is taken from the person who brought the stuff to the Customs Area.
ARTICLE 238-
182 (18/6/2009, dated and with law No. 5911) 183 (28/3/2013 and
the first paragraph is amended with law No. charlie_page.) 1. the third subparagraph of article 241 (h), (l) and
(m) the fourth paragraph (g) and clauses (h) fifth subparagraph (b) with clauses specified in
, except in the inward processing regime, processing under customs control regime with temporary import regime
breach of the provisions regarding the gümrüklenmiş of the value of the double, full exemption of temporary
for vehicles imported for private use as to one-quarter percent, the amount of customs duties
This obligation is not fulfilled. However, the inward processing regime laid on importing, processing, scope of activity should be State or
its products are treated in the framework of the regime, including the determination of allowable locations,
Customs duties on imported goods at a rate of twice the amount of the fine is issued. This is the payment time
in the gümrükçe or another transaction approved in case of goods not subject to the
Customs duties in the amount of the fine will be charged.
2. the First paragraph of the sixth paragraph of article 241 penalties than the amount specified
not be less.
3. General management of public administration within the scope of this article is about the fines related to the
with the provisions of the third paragraph of article 241 (h), (l) and (m) paragraph (g) and the fourth paragraphs
(h) the fifth paragraph (b) with clauses the provisions do not apply. In this case, 241 of article
first paragraph shall apply.
THE THIRD SECTION
Usulsüzlüklere-Related Fines
ARTICLE 239-1. (28/3/2013 and charlie_page with the law in the form of a paragraph number "1."
has been added.) Import or export goods exempted from tax in accordance with the provisions of article 33
Customs designated places without permission other than doors imported or exported or attempted
181 punch line before remained unchanged: "6. the fines mentioned in this article, you must determine the means of transport according to the owners,
is taken from the captain or agent. "
182 before the change of the item: "article 238-108 to 127 with inward processing regime contained in article
128 to 134 from the Temporary Importation provisions contained in article for breach of, goods for customs
taxes will be charged. In addition, these taxes will be fined twice as much. "
183 punch line before the change: "1. the third subparagraph of article 241 (h), (l) and (m) of the fourth paragraph, paragraphs
(g) and (h) the fifth paragraph (b) with clauses mentioned above, with the exception of the inward processing regime, under customs control
processing regime with the temporary importation provisions regarding breach of the regime of twice the amount of customs duties, full
the exemption shall be temporarily imported for private use reserved for customs taxes at a rate of one quarter of the amount of the
will be fined. This punishment of the payment period, or subject to another transaction approved gümrükçe
his rhetoric into the customs duties in the amount of the fine shall be collected. "84
with that, this type of stuff they got home or the folks who produce a preliminary customs operations with
the goods in question from which attempted to import-export, the CIF value of the subject matter
in the case of the FOB value of the fine at the rate of one-tenth is taken.
2. (28/3/2013 and charlie_page were added to the second paragraph of the law.) Customs duties
shall be paid, subject to the customs clearance item that can be exported to tutmaksızın or customs duties
Turkey Customs without paying duty in whole or in part, From that of the customs
In addition to tax this tax is double of the administrative penalty is given.
ARTICLE 240-
184 (18/6/2009, dated and with law No. 5911 is repealed.)
Article 241-1. 185 (18/6/2009, and the first paragraph is amended with law No. 5911.)
In this law, a separate penalty without prejudice to those appointed, this law and this law recognized
issued on the basis of the powers brought provisions for those who move the secondary regulations promise
These regulations clearly stipulated punishment for irregularities in the $ 60, provided that is applied.
2. the amount specified in paragraph 1, in relation to the previous year every year, 213 of the tax
Determined in accordance with the law is increased at the rate of revaluation, this calculation $ 1,000,000 to
until that is, amounts that are ignored.
3.186 (18/6/2009, and the third with law No. 5911, paragraph (h), (j) and (l) dams
has been changed as follows.) Punishment for irregularities in the 1st paragraph is specified
applied as two times the quantity:
a) according to article 6 and 7, forming the basis for the decisions given in the document and customs administrations
granting of the information, as a wrong by contacts,
Although the tax loss doğurmamasına b), a relationship with each other in accordance with section 24,
among those having a sales process and have that relationship should not be declared,
c) Foreign port or foreign ports From Turkey Customs from outgoing
the arrival of the ships, and in the period to be determined by the regulation so called 187gidişlerinde or operates or
Agency by the administration of customs information to be given,
d) 18835/A according to article as a summary statement or summary declaration used in commercial or official
within the duration of the document to be given,
to carry goods by road transit Customs zone in Turkey) vehicles of 91 Pearl
According to the article exceeds the given time of twenty-four hours,
f) customs warehousing, the 3rd paragraph of article 93 of the specified technical hardware
Discovery flaw
g) customs warehousing of goods subjected to the regime, and warehouse operator in history are the monitor screen to
by the record are not migrated,
h) Inward processing regime and Turkey under the Customs regime of processing under customs control
The belongings brought into the territory following completion of the time allowed within the regime requires a month
184 repealed article: "article 240-179 1st paragraph of the provision of article, according to the Declaration of the owner of the promise
subject to the regime that wants to keep the stuff in case the input is free to roam, of goods in foreign currency 1% of the CIF value of the
the fine at the rate is taken as the Turkish lira. "
185 punch line before the change: "1. this Act becomes a separate designated without prejudice to the criminal, this law and this
On the basis of the recognized authority in the Act enacted statutes, regulations, notifications and instructions brought shape and contrary to procedures
those who move 30 million TL irregularities, a penalty is applied. "
186 Bentlerin change previous cases: "h) processing under customs control regime within the framework of Turkey's Customs Territory
within the period required by the regime brought operations left undone,
j) benefit from any export refund or export tax and trade policy measures are not subject to export
the subject of genus, species, quantity, or asset to be misrepresentation of,
the document specified in article 13 of the law of l) are not stored for a period of five years. "
187 18/6/2009 5911 dated in accordance with the law and "has at least three hours before departure or agent" in the phrase "going
in the period to be determined by the regulation operates, or the preservation or agent "as amended.
188 18/6/2009 5911 dated 2nd item with "Law 42" phrase "35/A answered" as amended. 85
completion of the process, restart or an approved transaction issuance or gümrükçe of course
Eclipse,
ı extracted out of the customs territory of Turkey as the goods) temporary given the amount of time after
return,
j) without prejudice to the provisions of the anti-trafficking Law, made of exported
According to the documents represent and attachment quantity or turn out to be more than 10% of the variation in the genus,
k) running in free zones or in and out of here was this law of persons
does not comply with the rules,
l) within the scope of the temporary import of goods brought into the Customs Territory Turkey regimen given time
following completion of the export again in a month or an approved process or gümrükçe
keeping the subject, check out
m) (18/6/2009, dated and with law No. 5911 m I was added.) Temporary import regime
the scope of imported goods to the customs information is granted, but in Turkey
Customs has been proving with documents acceptable outside the Region.
4. (18/6/2009, dated and with law No. 5911 fourth paragraph (g), (h), (ı) clauses
has been added.)Irregularities in the penalty in the following cases as four times the amount specified in paragraph 1 of
applied:
a) of a person according to the provisions of section 5 is not a valid authorization to represent another
on behalf of the person or account to keep jobs in customs,
b) 34 subsection 2 of article unlike road vehicles of customs authority
taking the cargo or passengers without the permission to move on,
c) 189 (18/6/2009, dated and with law No. 5911 (c) I was amended.) 45 the provisions of
provisions of the first paragraph as a summary representation or unloading goods vehicles summary declaration as
used in commercial and government documents of the genus misrepresentation of goods or registered vessels types
with registered number on them and does not conform to the summary statements pointing to records,
d carrying goods in transit by road, the customs zone in Turkey) vehicles of 91 Pearl
According to the article exceeds the given time of forty-eight hours,
General warehouse and brought into the free zone e) flammable, explosive, or a combination of
articles for dangerous or need special protection mechanisms and structures that represents the item 94 and 154
as a general purpose goods in violation of the provisions of article placed in storage,
f) customs warehousing of goods without the permission of the Customs office located at 102 2nd
keeping subject to specified in article handling,
g) temporary import regime of goods brought into the Customs Territory given Turkey within the scope of
following completion of the period not exceeding two months the export or re-gümrükçe as an approved
operation or use equivalents,
h) Inward processing regime and Turkey under the Customs regime of processing under customs control
The belongings brought into the territory following completion of the time allowed within the period not exceeding two months
requires completion of operations of the regime, approved the issuance or re-gümrükçe a process or
keeping the subject, check out
ı) according to the provision of article 11, in writing, despite the istenilmesine information and documents
information and documents are not present.
5.190 (18/6/2009, dated and with law No. 5911) irregularities in the penalty in the following cases
as high as six times the quantity that is specified in the first paragraph applies:
189 Banks before the change: "c) 45 provisions paragraph 1 of the article, the Customs Administration summary
representation or abstract declaration without commercial or official document used vehicles as goods unloading, in this documentation
registered users of the genus misrepresentation of goods or vessels registered on them with the number and types of summary declaration
lack of suitable records "
190 punch line before the change: "5. irregularities in the penalty in the following cases, six times the amount specified in paragraph 1 of
implemented as: 86
a transit of goods by road, bearing the customs zone in Turkey) vehicles of 91 Pearl
According to the article exceeds the given time, throughout the hour,
b Turkey within the scope of the Customs Region) temporary import regime brought vehicles given
following completion of the period not exceeding three months the export or re-gümrükçe as an approved
operation or use equivalents.
6. irregularities in the penalty in the following cases as eight times the amount specified in paragraph 1 of
applied:
a subsection of the 3rd article) 34 opposed, Turkey entered the Customs Territory
to change the route of the ships to stop on the road, making contact with other ships, customs supervision
way to not break or the Customs authorities in places that are not observed during the 191ile there is no overhead
does not load, or in cases where the burden has not been to another port or proportion is
kanıtlanamaması
the 33 Rd and 91 b) vehicles specified in article except for preset paths
Watch,
c transit goods by road, bearing the customs zone in Turkey) vehicles of 91 Pearl
According to the article in a given period with a duration longer than seventy-two hours to exceed.
d) (18/6/2009, dated and with law No. 5911 (d) has been added to the subparagraph.) in article 13,
the specified documents are not stored for a period of five years.
THE TWELFTH PART
Objections
ARTICLE 242 192 (18/6/2009, dated and with law No. 5911 changed.) 1. Yükümlüler
the edicts of their own customs duties, fines and administrative decision against from the date of notification
to a higher authority within 15 days, a senior official with a petition to appeal to the authority or the same
can.
2. devolved Administration objections that within thirty days of the decision shall be communicated to the person concerned by connecting.
3. request for review within the duration of the appeal period is made in the event the wrong authority,
and administration officials delivered to the authority.
4. Disclaimer of Objection against the decisions of the administrative courts of the place where the process
can be referenced.
ARTICLE 243-1. According to the article 197 of the nci to the contacts in the edicts of customs duties
in the calculation of the underlying chemical assay against the results within 15 days from the notification of
193Gümrük and storage Başmüdürlüğüne writing as objectionable.
Turkey Customs transit goods by road In vehicles that carry a code at the time of 91
exceed seventy-two hours. "
191 28/3/2013 and dated charlie_page in accordance with the law with "whilst" is to come "after the phrase with the burden are unavailable
load does not remove the burden of that or another port or proportion is kanıtlanamaması "phrase has been added.
192 Item before the change: "article 242-1. Yükümlüler of customs duties served to them communicated to
suppliers within 15 days from the date of the Customs Administration will remediation with a petition may request.
2. Fix the Customs Department about claims by yükümlüye by connecting the decision shall be communicated within thirty days.
3. decisions relating to the demands of the people, correction, administrative decisions, customs taxes and penalties against within seven days
Depending on the decision of the customs authority where they can appeal in the eyes of the Customs başmüdürlüğü.
4. Customs that devolved to başmüdürlük objections within thirty days of the decision shall be communicated to the person concerned by connecting.
5. given that the first decision, in cases where the Customs Administration is başmüdürlüğü against this decision within 15 days of customs
Undersecretariat of objectionable.
6. Customs Undersecretariat devolved to forty-five days in which objections shall be communicated to the person concerned by the decision.
7. Customs başmüdürlük against the decisions of the Undersecretariat of Customs operation is made with the Customs Directorate, or
the administrative jurisdiction in the place where the başmüdürlüğü customs authorities can be referenced.
8. According to this law, written notifications to be made by mail may be sent as registered mail. In this case, the notice
post the date of the Customs Administration issued passes instead. This provision shall also apply in disputes that are pending. "
193 18/6/2009 dated başmüdürlüğüne "with customs law No. 5911" phrase "Customs and protection başmüdürlüğüne"
87 as amended.
2. on appeal, the first work was done in the first test, the officials and the Customs laboratory
the second is made up of two outside a chemist chemist engaged in by the assay. Yükümlünün on demand,
Customs administrations, customs chemist chemist Gets a non-observer in the second assay ready
permits are available.
Not more than three chemist chemist filed appeal made at the Customs laboratory
If the nearest chemist on the second assay min two customs that belong to the lab
are traversed.
194 (18/6/2009, and the third with law No. 5911 bent is repealed.)
3. the result of the second analysis, determination of the technical features and quality in terms of
is final.
ARTICLE 244-
195 (18/6/2009, dated and with law No. 5911 is repealed.)
(13/2/2011 rearranged with 6111 dated.) 1. register with the customs authority of enough
determined as a result of the findings related to differences in customs duties served on receivables with this
The penalties prescribed in the Act and other related laws in about; charged or punished addressees
by the provisions of the law of quality or incongruity could not penetrate enough to
wrong comment on information that the provisions of the law or by the stems or with the judicial decisions of Administration disputes
in the case of expulsion that is far different opinions of the incident, the Administration located in this article
within the framework of the provisions of the punishment can be reconciled with the addressee or responsible. Request for conciliation, notification
within 15 days from the date of the application for appeal has not been made yet, customs taxes and penalties
is made for. Case, appeal or request a conciliation period for bringing actions stops, reconciliation
in case of inability to supply the lack or transpired from time starts to process, but the
less than three days left before the end of a three-day period shall be extended. Compromise, or appear to be transpired available
the inability to reorganize cannot claim consensus.
2.196 (28/3/2013 and the second paragraph is amended with law No. charlie_page.) Customs duties
and punishment in relation to the verb, in article 3 of Law No. 5607 smuggling crimes
to be associated with this article does not apply.
3. demands for reconciliation made under this article, the Customs reconciliation commissions by
is evaluated. The establishment of the Conciliation Commission, work with customs under this article
procedures and principles for the references to be made in a regulation.
4. the minutes of the Conciliation Commission handles Customs is definite consensus requirement administration
immediately fulfilled. Charged or punished addressees; compromised and owned the identified written report
considerations about can't sue and cannot complain no mercie.
5. customs duties and penalties made the subject of Conciliation, compromise, if it occurs,
of the minutes of the conciliation shall be paid within one month of notification. Should be taken of the negotiated tax
from the date of the minutes of the conciliation for the period up to the date it was signed law No. 6183
According to the provisions of the specified delay in rate hike delay interest rate is applied. Babo is uncompromising.
in case of inability to supply the lack or processing is done according to the general terms.
6. in accordance with this article compromised penalties as 30/3/2005 and no. 5326 malted rye flakes
Article 17 of the law on misdemeanors, also in accordance with the advance payment discount cannot be exploited.
194 repealed bent: "those who attempt the second assay, we were right to be given back if they are taken to the assay costs.
The opinions of relevant organizations, the assay tariffs shall be determined by the Ministry Undersecretariat is connected. "
195 repealed article: "article 244-money given according to this law the right to object to the administrative courts against sentence
without going on the path and penalty within 15 days from the date of notification of the decision in question, the contact by
has been paid or will be paid to the Customs Office in writing that is declared and that amount from the date of notification of the penalty decision
has been paid in two months, the appeal of the contacts is reduced. In this case, the cut is charged with a third of Zaheer Khan fined. "
196 punch line before remained unchanged: "2. the customs duties receivables with penalties, in article 3 of Law No. 5607
the smuggling crimes and misdemeanor offenses in the case of this article does not apply. "88
7. (8/8/2011, and included in the seventh paragraph of Decree No. 649.)
The President of the Commission and members of conciliation, it commissions studies, studies will be given due
Department of customs and Free Trade is determined by the decision of the Council of Ministers upon the proposal.
ARTICLE 245-
197 (18/6/2009, dated and with law No. 5911 is repealed.)
(…)
(…)198 (2nd and 3rd paragraphs of the Supreme Court's 18/10/2005 and 2003/7 E, and
2005/71 K numbered decision cancelled and this decision 22/02/2006 and 26088 official
Was published in the newspaper.)
THE THIRTEENTH SECTION
Repealed Provisions, transitional substances and Validity
THE FIRST SECTION
Repealed Provisions
ARTICLE 246-as of the date this law comes into force;
a Customs Act dated April 1334) 113, 117 and 118 of the same article of the law
07.06.1926 6th amended law No. 112 and 116 dated 906 items,
b) Law No. 146 dated 30.11.1960,
c) 19.07.1972 dated 1615 numbered customs law amending this law with 25.02.1981
Law No. 2817, dated, numbered, dated 18.04.1983 22.05.1987 2419 dated 3375 sayili, 10.02.1994 dated
No. 3968, dated 03.04.1997 4236 07.02.1990 with the law No. 3612 dated law numbered 55 Pearl
item,
d Legislative Decree Law No. 564 dated 30.06.1995),
e) 7.1.1932 dated 1918 No. Smuggling Men and Takibine Law Of 15th and 16th
items,
Withdrawn has been removed.
THE SECOND PART
Transitional Substances
PROVISIONAL ARTICLE 1-1. Turkey Customs Zone on the date this law comes into force
Customs in the porch or gümrükçe articles allowed to be placed in the
with the wait times as long for them around here s/he claims as repealed
Provisions of the Customs Act.
2. this law comes into force on the date of General, special or bonded warehouse of goods found in,
around here, the wait times are subject to the provisions of this law.
TRANSITIONAL ARTICLE 2-this law comes into force on the date of an article about the regime in
Although he has not yet declared in the execution of customs operations, Armenia
rights holder called the provisions in favour of the taxpayer.
Declaration in relation to articles have been registered, the date this law comes into force
forty-five days to start on the affirmation of the rights holders to accept demands for regime change.
However, this claim has been taken or will be taken, the adoption of criminal decisions does not eliminate the implementation.
197 repealed article: "article 245-1. Yükümlüler, the memorandum and to customs administration in this Declaration
the attachment shall be taken based on the information and documents by themselves, they cannot appeal to the calculated customs tax. "
198 revoked jokes: "2. the administrative courts are made to appeal to appeal to the information used during the Customs and
documents cannot be used for any other than information and documents.
3. referencing to the administrative courts against the decisions taken, this decision does not preclude the application by the administration. "89
TRANSITIONAL ARTICLE 3-1. Other laws in the Customs and Excise Department; Customs
The Undersecretariat of duties and powers in the field of the Ministry of Finance and customs issues references
Be deemed to have been made to the Undersecretariat of customs.
2. Currently in effect in the laws in the case with customs law Law No. 1615
changes made to the law that makes references to this law has been accepted.
TRANSITIONAL ARTICLE 4-repealed according to the provisions of the customs law, making of the liquidation
Declaration of the tender came from an unpublished or retail sales has decided to
and, from the date of entry into force of this Act shall represent the owner within thirty days of the Customs Administration
If you must refer to the provisions of article 179 of this Act applies. Foreign trade t Eddie entering
This provision does not apply for items of.
TRANSITIONAL ARTICLE 5-1. Before the entry into force of this law, customs broker
those who Act with the Deputy's report card from the entry into force within two years, Customs
Charged are applied, the education requirement stated in article 227, excluding
they continue to carry in case of understanding the conditions themselves, Assistant customs
The warrant is issued. In this way, the Assistant customs ones are at least high school graduate, the
Customs brokerage will be opened for the first three, they can enter for an exam.
2. before the entry into force of this law, those who have a customs broker scorecard
Within two years after the entry into force of the law the Customs Undersecretariat should apply
the education requirement, with the exception of the conditions specified in article 227 continue moving
in the case of understanding what they, themselves, customs brokerage Permit is issued.
3. this law comes into force on the date of the Customs Act, no. 1615, repealed
the second and third paragraph of article 167 and 168 according to the third paragraph of article customs
broker or customs broker's Assistant to resign from their posts of the winners right to be
to be retired subsequent to, or, according to the provisions of this law, the customs of their own
brokerage or customs of the warrant is issued.
4. paragraph 1 of article 227 (d) in relation to a specified crime in progress
cases is found, the 1st and 2nd paragraphs contained in the two-year duration of the applied
in any case, regardless of the result in the case within one year from the pros to the Undersecretariat
must be applied.
TRANSITIONAL ARTICLE 6-. Customs brokers and customs broker assistants to be issued a
they are bound by law 199Gümrük and Başmüdürlüğü as of public institution the task area
the nature of professional organizations in the form of örgütleninceye the following provisions shall apply:
established in accordance with the provisions of Act No. 1.1615 customs law customs brokers Associations
activities continues and the exam should be given permits operations with the opening of the Customs
By Undersecretariat is executed.
a) customs brokerage and customs Assistant exams UFT when determined procedures
within the framework of the principles and is done once every year.
b) 227 and 228 test conditions specified in article is opened at the beginning of the year, those who have provided
that year he opened customs brokerage or customs Assistant exams may apply.
c) customs brokerage and customs Assistant exam up to three times can be entered.
2. customs brokerage or customs contrary to the dignity and the honor of the profession of Assistant
verbs and did not make the tasks contained in the Act or culpable or duty
as required by members of the profession in traumatic trust as, customs brokerage
199 18/6/2009 dated başmüdürlüğü "with customs law No. 5911" phrase "başmüdürlüğü" in the Customs and storage
amended. 90
the purpose of conducting of the services properly, according to the degree of the nature and gravity of the situation below
disciplinary action is defined are allowed.
a member of the Executive of the profession: profession Warn) more carefully, the post should behave
is not declared with.
b) Censure: Member of mission and Vocation in the offending behavior noncompliant with article numbers
is not declared.
c) temporarily reserved for professional activity provided that the Professional title retention: less than six months,
but not so much in a year than is detention vocational activity.
d) Recruiting subtraction: taking back the warrant officer Career, this profession
the Executive is not allowed.
3. Professional rules, contrary to the dignity and the honor of the verb and of the profession with the transaction, the task
members of the profession on the transaction because it requires trust, jarring as, for the first time, warn
again, there is a censure, a penalty is applied.
The independence, impartiality and honesty the Mission did not make or defective or as this
Contrary to the General principles of the profession referred to in transaction, the members of the profession to the temporary
professional activity as a detention sentence is applied.
Based on fake documents saying it is, but this misrepresents the situation of customs
without the knowledge of the consultant is, however, as a result of a survey of the actual situation
knowing that you are connected to the central control by the Undersecretariat of customs report cases,
the first time the customs related to the condemnation is allowed. This issue repeats itself in case of temporary
professional activity as a detention sentence is applied.
the 7.1.1932 and law No. 1918 Smuggling Men and Takibine according to the provisions of the Law
conviction on charges of smuggling the acquisition professionals, professional suspension
is given.
4. a three-year term in may require two or more disciplinary action in
Member of the profession, to each new crime can be applied a penalty more severe than before. The five-year period
twice in professional activity after this punishment be punished with penalty from requiring retention
members of the profession, the actual functioning again as professional suspension is applied.
Discipline is an extremely heavy boards, or a lightweight implementation of a disciplinary penalty decision
they can give. Proceedings and provision plant, disciplinary proceedings and disciplinary action
does not preclude the application.
5. the members of the Profession as defence cannot be given without disciplinary action. Authorized discipline
Board for not less than ten days in defense of the long ones, the right of Defense
are considered to have given up.
Disciplinary action is applied from the date of finalization.
6. customs brokers customs brokers and assistants during the tasks, or tasks
because of crimes committed because of the verbs, the Turkish Criminal Law depending on the nature of the State
officer shall be punished in accordance with the provisions of.
7. as a result of a disciplinary case, depending on the provisions of the customs legislation without the
administrations have been identified for three years from the date of the implementation are out of date.
Contrary to the legislation process and actions are to be the subject of a judicial proceedings at the same time, this
contrary to the Statute of limitations according to the provisions of the Turkish Criminal Code prescribed disciplinary action can be given.
8. the dam number 2 excitation and Jalal özuğur Regional Director of customs officials, temporary condemnation
professional activity as a detention sentence, removing the Central Discipline Committee, Uft profession
penalties provided by the High Disciplinary Board of the Uft.
9. this law and provisions of customs legislation applied in transactions seen
customs brokers and 200gümrük of customs permits inspectors, customs
200
18/6/2009, dated and law No. 5911 "customs inspectors, customs inspector assistants, inspectors" phrase "Customs
inspectors, customs inspector assistants, inspectors, trainee controllers "as amended. 91
Inspector assistants, inspectors, trainee controllers and customs chief are required by
the nature of the measure taken in temporarily and let them follow the job at customs
is not allowed. In this case, on the grounds that it allowed the retrieval of the document with the following day to the Undersecretariat
is notified. In this way permits received from the retention of temporary professional activity about the penalty
given the nature of the measures taken while the warrant shall be deducted from the sentence.
10. (18/6/2009 dated the tenth with law No. 5911, bent has been added.) Customs brokers
derneklerince, as well as the business and operations of the Customs Broker to the equivalent Receivables minimum fees
showing the calendar year specified on the basis of the minimum fee schedule, UFT when appropriate by
is put into practice through approval.
TRANSITIONAL ARTICLE 7-(12/11/2008, dated and with law No. 5810 transitional article 7
has been added.) The first paragraph of article 152 of this Act (a) subsection 1 of 157, 158, and excluding
needs of businesses operating in the area as restricted to law No. 185 of 3218 article
Free zones Act contrary to the provisions of the European Union accession date
so does not apply. However, the provisions of article 158, and 185, 4760 numbered special consumption tax
In terms of the law shall continue to apply.
The effective date of this article, the previous Act No. 4760 assessment for periods
is not performed, the tax shall be from previously made, the amounts accrued will be waived. Collectible
the amounts that have been rejected and are non-refundable.
THE THIRD SECTION
Validity and Execution
Article 247-this law after three months from the date following the publication of the articles.
ARTICLE 248-This Code executes, the Council of Ministers.
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