Summary

According to a written text spelling rules, before printing the text broadcast procedure of editorial, Called proofreading or correcting[1]. Printing operations are the corrections made after the post-editing elements.

In this study, Customs Law of substances that may be addressed in the post-editing scanned and are given suggestions to fix.

Work, 9 October 2013 "dated Union Customs Code" available in the next 4458 It will replace the Customs Law No. "New Customs Law"Preparatory work in terms of draft, It offers a different assessment opportunities.

Key words: Post-Editorial, Customs Law, New Customs Law.

[1] East, F.B.E., Open, G.O., Yılmazkaya, E. (2015). Turkish Standards Proofreading Marks. Journal of Faculty of Literature, 32 (2), 1.

Author: Emrah ASLAN

EU Expert, customs and trade Ministry

Login

Within the framework of compliance with European Union 1615 Customs Law No. lift force 27/10/1999 dated 4458 Customs Law No. 4/11/1999 dated 23866 No. Official Gazette published and 5 February 2000 Google has entered into force.

Nowadays, 10.10.2013 dated and L 269/1 published in the Official Journal of the European Union 952/2013 No. and 9 October 2013 "dated Union Customs Code", in other words, "the European Union's new Customs Law" in the next 4458 Customs Law No. We have entered the last period.

In this text; who lived his last days 4458 Customs Law No., "The new Customs Code Draft" to be addressed from a different perspective in their work, It is tried to focus on the post-editing.

A. Customs Law Article can be Subjected to the Post-Editing

Firstly; 13 Portion, 38 Chapter and numerically 248 which consists of the current Article 4458 Customs Law No., Depending on developments in international trade relations and goods traffic considering the changes that have lived until today repeatedly, A situation that of course the recommendations listed below should be underlined from the start.

4458 Customs Law No. In terms of post-editing;

  • Summary Declaration on the 35 / B Article,
  • The Customs Inspection 36 the provisions of Article,
  • Entering the goods covered by the Customs Territory of Turkey 38 The Articles,
  • Customs-Approved Treatment or Use scope 57 the provisions of Article,
  • Under the transit regime 84 Third Article,
  • Customs Warehouse Regime scope 100 Third Article,
  • Outward Processing Regime scope 141 The Articles,
  • 165 / B of the Customs Territory of Turkey under Article Featured Items,
  • Featured items covered by the Customs Territory of Turkey 166 the provisions of Article,
  • Transactions within the scope of the items to be Liquidated 177 the provisions of Article,
  • Accrual of customs duties, under the Communiqué and Payment 197 Article in,
  • Abolition of tax or scope of Giving Back 213 Third Article,
  • Regarding irregularities in the context of criminal 241 The Articles,

is evaluated can be addressed.

B. Post-Editorial Reviews

1- 35/In accordance with the fourth paragraph of Article B; The article asserts that summary declaration given by the person who assumes responsibility for transportation or bringing goods into the customs territory of Turkey's customs.

The fifth paragraph of the declaration pursuant to Article summary;

a) bringing goods to the customs territory of Turkey assumes responsibility for the carriage of goods or persons acting on behalf of the customs of people,

b) The person providing goods or the provision of goods to the competent customs authorities can offer,

c) Turkey bringing goods into the customs territory assumes responsibility for the carriage of goods or the customs area representatives of the persons acting on their behalf and representatives of the person providing goods or the provision of goods to the competent customs authorities can offer,

Is arranged can be given by.

When these substances reviewed, The fifth paragraph "A" mentioned in paragraph "acting on behalf of people" already being representative and "c" in paragraph simply "representative agent" is expected to be submitted by the summary declaration.

However, the Act also regulates the summary declaration 165 / D Article 35 / B of the fifth paragraph of the article "a" was never issued me a place. Said writing 165 / D is considered to be extracted as in example.

2- The Customs Inspection 36 In the second paragraph of the Article; the customs status of goods is regularized, If the goods are not in free circulation 77 Article in 1 Without prejudice to the provisions of paragraph, status changes and the customs free zone or enters into or "163 and 164 Article in " are restated in accordance exported or destroyed under the supervision of customs will remain until.

Referring to re-export and disposal of writing about the Article "163 to 165 Article in " Written as it is more appropriate. Because 165 In the Article; Re-export the article to be reissued and it may be prohibited to be followed, if desired location method is provided.

3- 38 In the second paragraph of the Article; Disposal of the territorial sea transported goods in Turkey, disembarkation, In case of transferring to another vehicle or the collection of these items should be informed of the nearest customs authorities are specified.

This state of matter, cabotage goods is thought that the outside so as to leave no place for doubts to be discussed.

4- 57 the provisions of the first paragraph of article "a" in subparagraph; intellectual and rightful owner of the patent rights legislation to stop or detention decision by the declarant or his representative or 37 the persons referred to in Article It is held to be reported.

37 When position under Article attribution th,

"MATTER 37- l. Goods brought into the customs territory of Turkey, bringing people by delay Undersecretariat according to established procedures and principles;

  1. a) A designated customs office or customs of any place deemed appropriate,
  2. b) Sea or air, or directly from a free zone with the Customs Territory of Turkey's highways passing through,

withdrawn.

  1. After returning to the customs territory of Turkey as a result of the transfer of goods which is responsible for shipping It is obliged to comply with the above provisions.
  2. provisions relating to the supervision and control of the customs authorities without prejudice, passenger, inhabitants of boundaries and postal items with special provisions for goods to bring economic importance to the Undersecretariat is authorized.
  3. 35 and above paragraphs / A to 35 / C and 38 ila 50 The provisions of Article, stop outside the customs territory of Turkey, Due to the Customs Territory of time with a regular air or sea transport made directly between two points in the customs territory of Turkey does not apply to goods which temporarily leave.
  4. This material 1 The provisions of paragraph, Without a Turkish port or airport of destination, Turkey territorial waters or airspace does not apply to goods loaded in the ship or in the aircraft. "

provisions as laid down in the first paragraph and second paragraph, and only "that person" and "person who undertakes the transportation" seems to be included in the reference.

In short 37 the provisions of the Article, and the indirect provisions for those responsible for the administration of summary declaration 57 the provisions of the first paragraph of Article "A" people are estimated to regulations, as written in paragraph.

Therefore, 57 the provisions of the first paragraph of article "a" terms of reference to be made to the people in subparagraph "35 / B to persons referred to in Article" It would be suitable as an obvious typographical.

5- for the Transit 84 In the second paragraph Article:

"Customs administrations, The goods placed under the transit regime Customs Territory of Turkey;

  1. a) A foreign country from a foreign country,
  2. b) From a foreign country to Turkey,
  3. c) Turkey from a foreign country,
  4. d) Another internal customs administrations from an internal customs administrations to,

Allows the carriage. "

It is given in the embodiment.

When examining Article; Turkey is the only significant migration within the Customs Area "to a foreign country from a foreign country", "Turkey from a foreign country" and "from Turkey to a foreign country" for transport to reference that "(a),(b),(c)"It is considered that exactly match the introductory sentence of paragraph.

Therefore, 84 Given in the second paragraph of Article "In Turkey Customs Area" The meaning of phrases or substances can be removed so as not to clutter the place is thought to be redrafted.

6- Customs Warehouse Regime scope 100 In the third article;"Customs administrations, The goods described in the first paragraph 99 indicated in by Article It may require to be passed to the warehouse records. " provision is foreseen.

99 When you look at the substance of th: "With this warehouse records 100 referred to in Article The procedures and principles related to warehousing records determined by regulation " It is assumed to include references to.

Both agents also referred to one another and also 99 th cited regulations and procedures relating to the articles in the warehouse recording method, i.e. it is not mentioned in the article.

7- 141 In the second paragraph of the Article; In determining the customs value of the treated product 27 Article in 1 Of paragraph (b) of me (i) Considering that the subparagraph, but The value determined in this manner fails to, The difference between the customs value of processed products and processing costs determined by reasonable means, It will be the value of the temporary export goods it is stated.

When these provisions examined; In first place, temporarily exported from the customs territory of Turkey to be subjected to processing activities with the exception of goods in free circulation, and these activities are covered by full or partial exemption by the re-release for free circulation with the exception of the regime that applied the provisions governing the entry processing regime of tax imports of the products obtained as a result "of the treated product to determine the customs value" how to do the process is regulated.

In the second phase; "The value determined in this manner fails to, The difference between the customs value of processed products and processing costs determined by reasonable means, It will be the value of the temporary export goods "is stated.

Ie substances; The ratio total or partial relief to be provided to determine, It does not determine the customs value of processed products, Removing the processing costs determined by reasonable means of compensating products from the customs value In case of temporary export goods monitoring of the way securities are stated to be achieved.

Receiving rewriting this part of the material as it can be inferred from an unspecified value will be helpful.

141 Also in the second and third paragraphs of Article pearl;

“b) because the ultimate use of the temporary export goods before being subjected to the outward processing regime into free circulation at a reduced rate and the discount rate amount to be deducted for recognition in cases where the necessary conditions continued to remain in force, The actual amount of goods the import duties calculated during the first entry into free circulation is.

  1. The temporary export goods, Where can benefit from reduced or zero rate of duty during the release for free circulation for the purpose of final use, The latest processing activities in the country of this article also provided that according to the final use to see craftsmanship, said reduced or zero tax rate applies. "

Provisions are included to.

When we consider the overall treatment regimen, except from the other side; conditions in the absence of administration of the regime 136 NC is regulated in Article.

In the said Article; before exporting, it is noted that released for free circulation with total relief for their end use, and the exemption of the implementation of the recognition for the exception of goods in free circulation which continues to fulfill the required conditions processing procedure whether are outlined and determined by regulation of the exceptions.

Therefore, 141 The second and third paragraphs of Article pearl; “136 In accordance with Article exceptions determined by regulation " would be appropriate to be revised to include the phrase is considered.

8- Turkey to regulate the functioning of the goods that will be released from the Customs Territory 166 the provisions of the Article; "The goods"It is subject to the control of the customs authorities, It was recorded predetermined path from overseas and will be under the supervision of the customs.

It is situated in a semantic confusion is to the substance. Article "the goods" in writing, Even in the third country of export goods on hand to give meaning to the width may be subject to customs controls of Turkey.

Therefore, 165/Article according to "The" statement of "Forthcoming" Modifying would be appropriate.

Similarly, a correction Article 165 / B, and done in the context of Article, "Customs territory of Turkey goods leaving... "appears, 165/Article as a "...Will leave belongings... "it would be appropriate to correct the.

9- "Transactions to be Liquidated items entitled" 177 the provisions of the first paragraph of Article (b) in subparagraph; “50 According to the provisions of Article article begun to the procedures for the determination of their customs approved treatment or use, within the given time "n is stated to be liquidated.

Referred to in Article 50 Referring to the provisions of Article;

"46 shall be determined by the durations agent 48 The article 2 provisions of their customs approved treatment or use within the period specified in paragraph begun the necessary procedures for the determination of goods, In the absence of any legal or administrative proceedings subject, 177 ila 180 According to the provisions of Article shall be liquidated. "

It is observed that the regulation of the provision.

In this context,, 177 When we got back to the provisions of the first paragraph of Article (a) in subparagraph; "Article 48 imposed on the passenger-off article according to paragraph bonded warehouse and around expiring waiting passengers belongings,” as, 50 nc of the second portion, referred to in Article also readily seen that articles.

Therefore, 177 the provisions of the first paragraph of Article (b) bendindeki “50 According to the provisions of Article"The phrase"46 According to the provisions of Article"Modifying or 177 The first paragraph of Article pearl (a) Not allowing duplication in terms of removal of the dam is considered to be more accurate.

10- 197 In the first paragraph of the Article, "Customs duties, Immediately after the notification obligation is to accrue " provision is held.

But 4458 Customs Law No. "accrual" There are no definitions of the terminology.

"Accrual" basis as the road map to be followed regarding the collection of taxes in our country, the Tax Procedure Law 22 It is held in the Article. In said article; “Tax accrual, tarh ve The payment of a tax which was communicated It is required to come to a stage. " It is given to the provision.

But, 213 Of Tax Procedural Law 23 January 2008 dated different 2 As stated in Article;

"Tax collected by the Customs and pictures are not subject to this Act. These taxes and about images 27/10/1999 dated 4458 Of Customs Law No. 242 Article shall apply. "

It is seen that the provision provided.

thus in terms of customs duties, Although it is possible to monitor a different method; 4458 Of Customs Law No. 197 provided for in the first paragraph of the Article It will be communicated to the responsible immediately after the accrual of customs duties provision is contrary to the general accounting standards.

To give an example from this perspective; 2009 The Customs Regulations dated 38 In the second paragraph of the Article;

"... provided they apply in writing prior to the finalization of the assessment of duty, period of six months from the date of registration of a declaration issued by the amounts corresponding to the import duties collected by the method of connecting to the escrow account for the collateral received or to submit an appropriate Certificate of Origin. additional time requests made after the accrual of the final will not be accepted. "

With regard to the provision, taxpayers will not be considered after the finalization of claims incurred.

the Law 197 In accordance with the first paragraph of the provisions of Article, It stated that the obligation will be notified immediately after the accrual of customs duties, before being communicated to them the request for additional time for the taxpayers already accrued taxes leads to the conclusion will be accepted beginning.

because of, 197 the Article of the Customs Regulation in writing not comply with generally accepted accounting standards in the first paragraph said that even. Therefore, agent to the topic again could be additional correction pen or openings is considered to be imparted.

11- "Giving Back Abolition of taxes or" scope 213 In the third paragraph of the Article;

"Temporarily to be tested before delivery of the goods declared for the customs duties, or proves defective goods can not be understood unless it is contrary to the provisions of the contract during the trial of the matter will not be returned or removed. "

It is given to the provision.

But, any other Act over "temporarily delivered goods before the customs declaration to be tempted" There are no provisions for.

From this point, The first Law 3 In the third article "attempted to deliver goods that are temporarily" with the introduction of a definition of the phrase, in addition to the customs declaration prior to the trial of an article in the Law (or carrying out summary declaration documents over) temporarily be given to additional regulations will clarify the issue of how to deliver.

12- 228 In the first paragraph of the Article; 227 the provisions of Article 1 Of paragraph (f) of me (ii) except subparagraph, with conditions specified in the same paragraph and by an assistant for two years customs brokers, customs regulations and customs relating to economic, people who are successful in the examination covering commercial and financial matters, It is held to be entitled to make customs brokerage.

Customs brokers about the people who can help 227 Excluding the provisions of Article 1 Of paragraph (f) of me (ii) With respect to subparagraph;

"After graduating from other education institutions at the undergraduate level (i) subparagraph to be taken at the level of science degree in graduate or undergraduate studies indicated that customs, European Union issues in foreign trade and specialization programs that have graduated from vocational schools "

It is observed that the provision recorded.

In this context,, In terms of obtaining the right to customs brokerage 228 In accordance with the first paragraph of Article pearl, After graduating from fulfilling the requirements for the bachelor's degree level in different areas of customs brokers who help, under the limitations of the embodiment considered of no proceedings; What would they exclude the aforementioned reasons and the status of assistant customs consultant, It said additional regulations would be helpful to clarify the issues they will be in a position to help me permanently.

13- "Criminal Fraud Related to" scope 241 The third paragraph of Article pearl (d) in subparagraph 13 Third referred to in Article Of irregularities punishment shall be stored for five years of documents it is expected to be applied in two coats.

Referred to in Article 13 When examining the third Article, the persons concerned 11 under Article documents and information for the purpose of customs control is expected they will have to keep for five years.

From this point 241 The third paragraph of Article pearl (d) Taken from me; 11 A reference to be made to the Articles are considered to be more suitable. also; 13 the Article rather than documents, 11 pearl of the retention period referred to in Article relates to editing documents and time start date.

Result

Depending on experienced turbulent political relations with the European Union, given ongoing and finalized studies mainly prepared in alignment with the Union Customs Code, "The new Customs Code Draft" will take some time for the passing of the estimated.

4458 Also where the Customs Law No., abolished 1615 Customs Law No. repealing the process of being realized years after the date on which Parliament and shipped the first draft of the new Customs Code 4458 as written under the Customs Code of the European Union, It is likely to strengthen the existing Customs Act will remain in force in the short term.

288 The Union's Customs Code material consists of a gradual entry into force of the implementing provisions foreseen and terms % 68’inin 30 October 2013 dated rather than the general effective date 10 June 2016 and date of entry into force of the Code of electronic systems can also be fully applicable to contain the 31 December 2020 also it is established, For Turkey 4458 No. extending the life of existing Customs Code is considered to be a factor.

In this context,, The process is expected to continue in the short term effect 4458 Customs Law No. ingredient in the post-redaction of the Law in this study discussed the various references and are given in terms of spelling correction suggestions.

references

4458 Customs Law No.

2009 Customs Regulations dated

952/2013 No. Union Customs Code