What is Customs Law?

​

Customs law is the branch of law created to control and track the entry of goods and goods into and out of the country's borders due to commercial actions carried out by companies operating at the international level. In the event of administrative disputes such as customs tax within the scope of customs law, it is possible to prevent the loss of rights and cause grievances of the said administrative disputes, with the legal actions to be carried out in a timely and correct manner regarding the said disputes.

​

​​

​

What is Customs Duty?

​

Customs duty is defined as "Customs duties" in article 3/8 of the Customs Law No. 4458, all of the import duties or export taxes applied to the goods in accordance with the relevant legislation. As it can be understood from the text of the law, customs duty is the tax applied to the goods that are entered or exited the country due to export or import. The tax amount to be applied to the goods in question is calculated with the rates in accordance with the customs tariff. Customs tax rates are published in the Official Gazette each year and vary for each year.

​

​​

​

Where can a lawsuit be filed for Customs Tax?

​

With the provision of article 242 of the Customs Law, “Obligations may object to the customs duties, penalties and administrative decisions notified to them with a petition to a higher authority, if there is no higher authority, within fifteen days from the date of notification. Objections submitted to the administration are decided within thirty days and notified to the relevant person. If the objection petitions are submitted to the wrong authority within the time limit, the objection shall be deemed to have been made within the time limit and shall be delivered to the competent authority by the administration. Against the decisions of rejection of the objection, an application can be made to the administrative judicial authorities in the place where the action was taken. regulation is included. As stated in the text of the said article, the ways to apply regarding customs taxes and penalties are as follows;

​

• Compromise.

• Objection.

• Application to administrative courts in case of rejection of the objection.

​

It is not possible to file a lawsuit directly against customs taxes or penalties. For the actions to be taken in this regard, first of all, the necessary objections must be made before the relevant administrations. In case of notification of the decision regarding the rejection of the objection by the relevant administration to the objector or if the administration does not respond within the 30-day legal period, that is, tacit refusal, it may be possible to file a lawsuit.

 

The period of filing a lawsuit begins after the decision of the relevant administration, where the objection was made, that the objection was rejected, is notified to the objector. Within 30 days from the day of notification by the objecting party, a lawsuit may be filed with the Tax Courts in the place where the transaction is made regarding the customs tax and fine.

​

It was stated by the administration where the objection was made that a decision should be made within 30 days in accordance with the provision of Article 242 of the Customs Law. If the administration does not decide on the objection in question, an implied rejection will take place and a lawsuit will have to be filed within 30 days after the expiry of the said period. In addition to this situation, it is also regulated that in accordance with Article 586 of the Customs Regulation, the administration can send a "time extension" letter by explaining that the inspection cannot be carried out within the specified time and by specifying the additional time. The period specified in accordance with Article 10/2 of the Administrative Procedure Law shall not exceed 6 months. If the objector is faced with the aforementioned time extension letter, a lawsuit can be filed in the Tax Court in the place where the transaction was made within 30 days after the end of the additional period.

​

​

​

How to Make a Customs Duty Objection?

​

In cases where the tax related to the goods is not charged at all or incompletely received by the customs directorates, an additional accrual decision can be issued and a fine decision can be made. Objections to be made regarding the said customs duty and fine must be made within 15 days from the notification of the said decision and penalty. The appeal will be made to the higher authority. In the absence of a higher authority, it can be done with a petition to be submitted to the same authority.

​​

If the appellant has resorted to reconciliation prior to the realization of the said objection, the objection must be made within the remaining time, since the objection period will have stopped with the reconciliation application. If the remaining objection period is less than 3 days with the settlement application, the objection period will be extended by another 3 days.

​

​

​

Can Customs Duty Be Taken Back?

​

The definition of "return" and "removal" has been made in the provision of article 210 of the Customs Law No. 4458, and the relevant provision is as follows:

​

• "Refund" means full or partial refund of customs duties already paid.

​

• The term "removal" means a decision not to be taken in whole or in part of customs duties that have not yet been paid.

​

As can be clearly seen from the provision of the law, there will be a refund for the paid taxes, and a cancellation for the taxes that have not yet been paid. Returns and removals are not just for customs duties, they can also be applied to fines.

​

In cases where the customs duty is paid when it should not be paid, it can be refunded if the relevant person applies to the customs administration within 3 years after the notification made to the relevant person. Again, if it is determined that the aforementioned situation exists during the controls and audits, it is also possible to give back ex officio by the administration.

​

​

​

Where are the Customs Directorate Fines Paid?

​

Customs taxes and fines due to customs procedures can be paid to public Customs Accounting Offices and authorized public banks. The banks in question are as follows for 2021:

​

• TC Ziraat Bankası A.Ş.

• Türkiye Halk Bankası A.Ş.

• Turkey Vakiflar Bank TAO

• Ziraat Participation Bank A.Ş.

• Vakıf Katılım Bankası A.Ş.

​

The taxes applied to the goods entering the country by postal and fast cargo transportation can be paid to the operator who forwards the shipment.

​

​

​

How Many Days is the Postponement Period of Customs Duties upon the Taxpayer's Request?

​

Article 17 of the Customs Law

​

• “According to the first paragraph of Article 198 of the Customs Law, the payment may be postponed up to thirty days from the date of application, provided that a security is obtained, if the obligor requests it within the fifteen-day payment period granted as of the notification of customs duties.” made its provision.

​

It is possible to postpone the customs duties up to 30 days from the date of application, if the application is made within 15 days from the notification, upon the request of the taxpayer. If the customs duty is postponed, there will be deferred interest.

​

​

​

How Is Customs Tax Determined?

​

Customs Law Article 15/1

​

• “Customs duties are calculated according to the customs tariff in force at the date of commencement of the customs obligation.” provision is included.

​

The customs tariff mentioned in the said provision is determined every year depending on the rates published in the Official Gazette. Although the customs tariff has varying rates for each year, the tax rates to be applied for 2021 It is stated in the Official Gazette dated 31 December 2020 and numbered 31351.

​

​

​

What Happens If Customs Duty Is Not Paid?

​

In the event that the finalized customs duty is not paid in due time, the provisions of the Law on Collection of Public Receivables will be applicable. According to the aforementioned law, in addition to the customs tax, a late fee will be applied depending on the period from the due date to the day of collection.

​

As a result;

​

Customs Law is a field that requires expertise due to its scope and legislation that constantly changes and develops. You can get support from our specialized customs lawyer staff in order to prevent possible disputes arising from all kinds of customs transactions and to prevent loss of rights.