INTRODUCTION

The Regulation on the Amendment of the Customs Regulation was published in the Official Gazette dated 25.05.2022 and numbered 31846. With the amendments, some articles of the customs regulation under the Customs Law No. 4458 have been changed. Articles 5, 6 and 7. will enter into force one month after the date of publication, article 11. will enter into force on 1.1.2023 and the other articles will enter into force on the date of publication.

 

I. REGULATION
 I.1. The phrase “learned” in the fifth   paragraph of Article 53 of the Customs Regulation published in the Official Gazette dated 7/10/2009 and reiterated number 27369 has been changed to “referred to the accounting records”.

Declaration with exceptional worth

ARTICLE 53
5) For value or base elements that must be included in the customs value or value-added tax base of the imported goods, however, for value or base elements whose existence cannot be known by the declarant at the time of registration of the customs declaration at the latest, a declaration is made until the evening of the twenty-sixth day of the month following the month in which the said asset or base item is recorded in the accounting records, and the taxes are paid within the same period.
I.2.  Article 94 of the same Regulation has been amended with its title as follows.

Exit procedures

ARTICLE 94
1) Goods whose customs procedures have been completed and whose exit approval has been given in the computer system upon understanding that the customs procedures have been completed on the system; within the framework of the provisions of Article 130, the goods can be removed from the temporary storage place by the owner, his representative or any other person authorized by the owner in this context.
 I.3.  AThe first paragraph of Article 130 of the same Regulation has been amended as follows.

Release of goods

ARTICLE 130
(1)The goods become deliverable if the customs procedures are completed by fulfilling the conditions required by the customs approved process and use and by paying the customs taxes or guarantee them. Delivery of the goods; carried out in accordance with the provisions of the contract between the owner, the carrier, the operating organization, or their representatives.
I.4.The following article has been added to the regulation to come after article 141.

 

 

Simplified declaration under authorized sender authorization

ARTICLE 141/A

(1) Limited to export declarations to be transported under the authorization of the authorized shipper, the customs declaration may be permitted to be submitted to the customs authority in the place where the person is located instead of the customs authority to which the authorized shipper facility is attached.

(2) In the declarations registered under the first paragraph, the inspector in charge of the place where the goods are presented; carry out document control, inspection and other procedures required by the regime on behalf of the customs authority where the declaration is made.”

I.5. The phrase “third paragraph of article 153 and” has been added to the beginning of the first paragraph of Article 152 of the same Regulation.

Requirements for simplified procedures in the export regime

 

ARTICLE 152
(1) Without prejudice to the provisions of the third paragraph of Article 153 and Article 156, in order to make the declaration of the export regime within the framework of simplified procedures, it is necessary to have the Approved Person Status Certificate or the authorized operator certificate specified in subparagraphs (a) and (c) of the first paragraph of Article 4.

I.6. The following paragraph has been added to Article 153 of the same Regulation.
Under-declaration in the export regime

ARTICLE 153
(3) Customs administrations may accept the customs declaration of postal administration and fast cargo transport companies authorized as indirect representatives pursuant to the provisions of the first paragraph of Article 225 of the Law, provided that the e-waybill containing the necessary information for the declaration is attached to the declaration, which does not include the invoice that should be attached to the declaration.

I.7. The following paragraph has been added to Article 158 of the same Regulation.

  “(6) A supplementary declaration is submitted within seven business days following the declaration made in accordance with the simplified procedure within the scope of the third paragraph of Article 153.”

Complementary declaration in the export regime

ARTICLE 158
(1) Those who carry out the transactions of the goods in relation to the export regime according to the simplified procedure shall make a supplementary declaration of general, periodic or abstract qualification.

 

(2)The complementary declaration regarding simplified transactions carried out within a month must be made within the first three days of the following month. However, the complemantary declaration regarding the deliveries made to  vessels and airships within a month within the framework of the provisions of Article 176 of the Law and considered as export shall be made within the first seven weekday of the following month.

 

(3)The said complementary declaration is made with the bill of entry into the export regime. In these declarations, depending on the situation, either a commercial or administrative document used instead of a declaration before and the registration of this document or in case the transition to the relevant regime is made through registration, information regarding the said registration must be given. The cases in which a bill of entry will not be sought are designated by the Undersecretariat.

 

4) Complementary declarations and simplified procedural declarations are a unity and from the date of registration of a declaration regarding simplified transactions or a commercial or administrative document, or from the date of registration, which has the effect of registration.

 

5) In cases where the simplified declaration contains all the information and documents required for the transition to the relevant regime or where a customs declaration has been submitted before, no supplementary declaration is required.

 

(6) A supplementary declaration is submitted within seven weekday following the declaration submitted in accordance with the simplified procedure within the scope of the third paragraph of Article 153.

I.8. Article 197 of the same Regulation has been amended as follows.

Charging for analyzes made in customs laboratories

ARTICLE 197
(1)In accordance with the sixth paragraph of Article 66 of the Customs Law, the obligor shall be charged an analysis fee according to the price tariff in annex-24 on the basis of the customs tariff statistical position declared per sample for the analyzes. In the event that the declaration consists of more than one item and more than one item is subject to analysis, the total fee to be collected from the analyzes cannot exceed the fee to be collected from the second analysis specified in Article 588.

 

(2) Without prejudice to article 196/A, an analysis fee in the amount specified in article 588 is collected from the required analyzes regarding the determination of the customs tariff statistical position upon the request of the obligor. The analysis fee includes the costs of the analysis of the goods, the cost of the sample containers provided by the administration and the destruction costs of the residues and wastes arising as a result of these processes.

I.9. The following sentences have been added to the second paragraph of Article 330 of the same Regulation.
Goods that can be put in the warehouse

ARTICLE 330
(2) If the seller or the goods with the sender and the recipient abroad are known, the owner of the authorization certificate within the scope of the Regulation on Freight Forwarding, published in the Official Gazette dated 6/7/2018 and numbered 30470 and it can be placed in general warehouses by giving a warehouse declaration by the freight forwarders, who are the notification parties in the transportation document.It is not allowed to make any other dispositions about this goods except for the transportation process and the shipment to the buyer abroad. As users, transportation organizers are responsible for fulfilling the obligations set forth in Article 522.

 I.10. The first paragraph of Article 519 of the same Regulation has been amended as follows.

Allowance

ARTICLE 519
(1) Warehouse opening and operation permits for warehouses are issued indefinitely. The provisions of Article 525 shall apply in relation to warehouses that fail to fulfill the obligations specified in this Regulation during the controls, inspections and audits.

 I.11. In the sixth paragraph of Article 575 of the same Regulation, the phrase “and the members of the board of directors in joint stock companies” has been added after the phrase “managers authorized to represent and bind the company”.

Responsibilities and principles of the authorized customs officer

ARTICLE 575
(6)For companies established by authorized customs consultants to carry out the determination procedures to be determined by the Ministry, all of the company’s partners, their managers authorized to represent and bind the company and, in joint stock companies, the members of the board of directors must be authorized customs consultants.

I.12. The phrase “650” in subparagraph (c) of the first paragraph of Article 588 of the same Regulation has been changed to “885”.
Objection to the analysis and the second analysis

ARTICLE 588
(c) If, at the end of the examination carried out by the Administration, it is determined that the objection is made within the statutory period and that the samples of the goods are still in customs, a fee of 885 TL per sample is charged for the second analysis.

 

 

– This document is to inform the recipients concerning recent legal developments in Turkey. It does not constitute legal advice or legal opinion on any specific facts or circumstances. The advice of legal counsel should be obtained for specific questions.

– © 2022 Ülken Law  Firm
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