In almost all societies reach a certain level of civilization from the earliest times until the present day, there were cases of customs. Indeed, China, İran, Anatolia, Roma, Byzantium, Egypt and Arabia in the period prior to the date that has information about the customs.

customs cases based on history rather old, history have been applied in many different ways by different countries at different stages or geographies. standardization and liberalization efforts of the customs administration 20 yy. From the beginning, especially after the GATT in question due to begin our study of developments in the international arena since that period, and then we'll explain the transformative effect of these developments on the customs authorities. Said converter effects at different times for each country (Some earlier, some later) For developed countries, although the shape of the transformation that takes place in a similar way and is considered to take place in three stages. Customs 1.0 He expressed that we first period includes activities aimed at the liberalization of trade between the countries more. As a result of the liberalization of commercial activities in the face of increasing trade volume with the risk-based audit approach that performs some significant simplification of customs authorities Customs regulations 2.0 In the period it has emerged as the expression. The fairly rapid development of commercial life, demands made on the customs procedures faster and more secure with the increase in technological capability Customs 3.0 period has led to the emergence of what we call. In this period, we see that customs procedures have been digitized intensively and simplification efforts have undergone a major transformation with digitization.. According to this distinction we have made, some countries are still Customs today. 1.0 While the transformation we call can take place at the beginning stage, some (especially advanced) countries have moved to Customs 3.0 at the last stage..

States today, We see that they attach great importance to simplification efforts in order to provide competitive advantage to companies operating in their own countries and to improve the investment environment.. Safe trading with simplification has increased the importance of risk-based auditing.. The success of the country's customs administrations, Customs 3.0 We think that the innovations made in the period we express will be measured by the adaptation speed of the countries.. For these reasons, in the upcoming period, Customs administrations need to adapt very quickly to this transformation in order to ensure that business life is carried out in a competitive environment without causing any negativity from tax collections.. Since the faster the adaptation, the higher the contribution to the country's economy will be, it is considered that countries should give the necessary importance to the customs administration in their strategic planning..


Customs 1.0 The period we express, As mentioned earlier, it refers to the period of time in which efforts to liberalize trade are carried out..

Internationally, Especially after the Second World War, efforts to liberalize trade and to remove the obstacles in front of them have intensified.. First international effort, International Trade Organization (ITO) has been brought to the agenda within the framework of the draft. However, this attempt, failed because the bill was not approved by the US parliament.

1947 Customs Tariffs and Trade General Agreement signed in (GATT), Of the International Trade Organization (ITO) prepared to achieve similar purposes to the initiative, originally appeared as a provisional agreement. However, it became institutionalized in time and became the axis of multilateral trade negotiations, which contributed greatly to the development of international trade.. This organization 1994 As a result of the Uruguay Round negotiations concluded in, Transformed into the World Trade Organization.

Custom 1.0 There were considerable differences between countries in terms of legislation and practices in this period, which we call as GATT.. During this period, free trade agreements, Customs walls between customs unions and countries have been lowered.. Other important features of this period were the development of a common tariff for the classification of goods and the transition to the Geneva Value Code in the determination of the customs value.. This period is also important in terms of determining the rules for acquiring origin for the first time..

Customs below 1.0 ve Customs 2.0 the tariff of the goods in the period, While the developments in the international arena regarding its value and origin and the simplification of the customs processes are examined under separate headings, Customs 3.0 In the period, developments in terms of facilitation of trade are explained under each innovation heading..

1.1. Developments Regarding the Tariff of Goods

We see that an interest in the classification of items has existed since ancient times.. This interest is usually, the passage of the authorities to goods passing through territories or borders within the jurisdiction göstermiştir evolved out of their desire to impose official or tax. Later, development of industrialized societies, the supply of raw materials needed in the industrialization process and the sale of surplus goods to other countries., created the requirement for a classification system to identify such goods..

First "Item Classification Systems", It consisted of an alphabetical listing of items subject to special tax or toll duties and items exempted from these taxes and duties.. But, different tax rates or exemptions and separate alphabetical rankings vary, created the fact that things must be classified differently. So the items, rather than their tax status, They are classified according to their structure..

As the level and importance of international trade increases, competent official and unofficial bodies of the states concerned, They have turned to joint studies in order to facilitate the evaluation of customs duties on goods imported and passing through trade areas and taxes of equivalent value.. In this orientation, rather than taxes, differences in national tariffs have been recognized as a challenge, and (for example; differences in positions and their numbering, the different subdivisions in this order, classifications based on product descriptions and tariffs, vb.) rectifying, It is intended to use a nomenclature to be prepared in line with common principles..

Efforts to create the Common World Nomenclature, was aimed at facilitating the international trade process. These efforts, as a result, from time to time it has led to the creation of nomenclatures, which are also used for tariff and statistical purposes..

1913 in the second International Trade Statistics Conference held in Brussels in 2011, The first uniform statistical nomenclature was ratified by an international convention. 29 by country 31 December 1913 Adopted on.

Developments in the world conjuncture after the Second World War, Western nations desire for free trade and moves towards the regeneration of the economic structure, It created a suitable environment for the standardization of customs tariffs and in this sense, it was once again needed to prepare an international common customs nomenclature..

After all, 1949 draft prepared in, revised and abbreviated and simplifieḑ on the Nomenclature of Goods Classification in Customs Tariffs. 15 December 1950 dated Brussels Convention (Convention) formed the essence and 11 September 1959 entered into force on. Nomenclature entered into force 1974 Brussels Nomenclature until (Customs Cooperation Council Nomenclature) has been referred to as.

Some countries, such as the USA and Canada, are members of the Customs Cooperation Council., They did not become a party to the nomenclature agreement and adopted the International Standard Trade Classification Nomenclature developed by the UN. (STIC) have applied.

Thus, two different nomenclatures have emerged.. Implementations of the Customs Cooperation Nomenclature of some countries, The use of the International Standard Trade Classification by the USA and some other countries has created difficulties in international economic relations.. For this reason, it has been decided that the creation of a common Harmonized Commodity Description and Coding System is necessary for the development of international trade..

1981 The Harmonized System Nomenclature completed in 2012, including the European Communities 41 by country 01.01.1998 has been implemented since.

Today, in the International Agreement on Harmonized Commodity Definition and Coding System 130 country is party. also 74 The country follows this system without being a party to the Convention.. Our country 1 January 1989 entered into force 10 November 1988 history 3501 By accepting the aforementioned Nomenclature with Law No, it has been based on the preparation of our Customs Tariff Schedule..

Followed by, 01.01.1996 Since Turkey has been included in the Customs Union since the date of the Customs Entry Tariff Schedule, Based on the Harmonized System Nomenclature and on the basis of the EU Combined Nomenclature 12 The implementation of Customs Tariff Statistics Position with numbers has been started..

As can be seen, Significant developments were experienced in terms of tariffs during this period and a common tariff position was established at the end of this period..

1.2. Developments Regarding the Customs Value of Goods

First effort towards a common value definition in the international arena, The International Trade Organization, which emerged during the negotiations in Havana (ITO) has been brought to the agenda within the framework of the draft. However, this attempt, failed because the bill was not approved by the US parliament.

1947 of the General Agreement on Tariffs and Trade signed in (GATT) the importance of, It is the text in which the first concrete result of the efforts to reach a common value definition is reflected.. Article VII of the mentioned agreement, relates to the determination of the customs value of imported goods.

As it can be seen when the text in question is examined, it is tried to make a definition by saying "the customs value of the imported commodity is based on the real value to be levied on this commodity or its precedent".. This definition is not actually a complete one., It is a general framework that draws the boundaries of the different definitions that may arise in practice.. The purpose of this regulation, In order to prevent the use of value applications as a non-tariff barrier, to prevent the implementation of arbitrary and fictitious customs values ​​and to prevent the customs value of the imported goods to the real value., in other words, to ensure that the goods are based on the price at which they are sold or offered for sale under conditions of full and free competition..

With the acceptance of GATT, Two different definitions of customs value have emerged.: Brussels Value Definition prepared by the Common Market countries and based on the normative basis laid down by the Brussels Value Agreement and the positive based value definition applied by some countries, especially the USA.

Normative tanımda, Assumed price of imported goods under certain conditions, that is, not actually arising in the business transaction, the price that is assumed to be released was based on. In the positive definition, the real value of the goods that actually emerged in the commercial transaction was considered as the basis of valuation..

Application difference, It was due to the different interpretation of Article VII of the GATT.. Upon this, made an effort to reach a conclusion by eliminating the differences in interpretation.. Because some applications for the purpose of appraisal have a negative effect on international trade., it has even been used as a non-tariff barrier..

These efforts, 1979 It resulted in the Tokyo Round Multilateral Trade Negotiations and the Agreement on the Implementation of Article VII of the GATT has emerged.. This agreement is also referred to as the "GATT Value Agreement" and the "Geneva Value Description"..

Initially, 1981 only by developed countries since (ABD, Western European countries…) This Agreement adopted, in the time, accepted by many developing countries. However, during this first period, the Agreement did not gain wide international acceptance..

1994 At the end of the Uruguay Round, which resulted in the establishment of the World Trade Organization in, this deal (keeping the technical provisions the same) It became the WTO Value Agreement.. Right now, The aforementioned agreement has been accepted by many countries and has been widely accepted as it is one of the main agreements of the WTO and its members have to implement.

Turkey, "Brussels Value Agreement" 1955 entered into force in 6449 It started to be implemented with Law No.. Later, in parallel with the developments mentioned above, Turkey, De facto from the Brussels Agreement of Valuation 1987 It was taken in. If the Geneva Convention of Valuation 1986 approved by the Decree of the Council of Ministers, If the Law that finds this decision appropriate 1988 entered into force in.

The actual implementation of the contract in question 5 Due to the use of the annual postponement right and some delays, only 1994 passed in.

1.3. Developments Regarding the Origin of Goods

Products from different countries are subject to different treatment in practice, led to the need for rules of origin. As the practices governing tradable goods vary, determination of the origin of the products, it has become an increasingly complex and demanding job due to the existence of differentiateḑ rule of origin practices.

In retrospect, We see that the rule of origin applications do not start simultaneously.. 1910 a dated French law, Honey originating in the United States and Puerto Rico to the government, coffee, cocoa, Virgin, We see that it authorizes the imports of certain products such as nickel and agricultural machinery to apply concessions.. However in this regulation, There were no criteria for determining whether products were manufactured in the United States or Puerto Rico..

Similar application, Enforced by the British Empire 1919 In the Finance Law (Finance Act) is seen. In the second column of the ruler attached to this law and grown in the Imperial lands, reduced rates applied to manufactured or manufactured products. The striking side of the law, criteria that test whether products were produced within the territory of the Empire., that is, the rules of origin are also included.. According to this, a certain ratio of the value determined by the Trade Board, Products that do not correspond to the labor performed in the British Empire, Made in empire not accepted.

As for the USA's special application that gave preference to the Philippines and Puerto Rico in 1930, found in the tariff Law of the same date. This Law does not apply to Philippine products manufactured from Philippines or US inputs or a combination thereof., allowed import to the USA without tax by allowing foreign inputs to be used at the rate of 20% of their total assets and by prohibiting the return of paid customs duties..

As you can see, In the past, there was no mechanism to ensure that the rules of origin were used only when necessary or that they were created in an exemplary manner.. Unlike, by governments over the years, Different rules have been put in place to turn the foreign trade flow in their favor.. Required by preferential trade areas, With different rules created with different concerns gir the situation has become more and more complex.. Initial efforts to set the rules of origin as an example, It came up in the first meetings of GATT G, however, the issue has encountered resistance from national customs administrations..

Setting the rules of origin to certain standards, thus preventing them from being used as a protectionist political tool, 1973 dated Kyoto Convention comes from. The Kyoto Convention does not distinguish between preferential and non-preferential rules of origiņ, has implicitly regulated preferential rules of origiņ and classified them into three main categories.. On the basis of this classification, there is the condition that the inputs to be used in production must have passed through a substantial process and labor..

1.4. Kyoto Convention and Envisaged Simplifications

With GATT, the reduction of customs duties and tariff, With the increasing trade volume after international developments in the field of value and origin,, The issue of simplification and harmonization of customs procedures has been raised.. The most important development in this matter is the DGÖ (Customs Cooperation Council) are the work carried out within. As a result of these studies, 1973 In 2017, the International Kyoto Convention on Simplification and Harmonization of Customs Procedures was signed and 1974 entered into force in.

The Kyoto Convention consists of two parts.. The first part states general recommendations on the application of the instruments. 19 from matter, The second part is 31 consists of attachments. Each annex is dedicated to a specific customs procedure.. For an annex to be implemented, it must be accepted by five countries.. Each appendix consists of definitions of basic customs terms used and rules for the implementation of the relevant transactions.. These recommendations are in three different forms.. The standards include general practices considered essential to simplify and harmonize national legislation.. "Recommended Practices" includes proposals for the improvement of the structure of the customs administration in order to simplify and harmonize customs procedures.. In the "Notes" section, there are standards that can be applied and recommended practices..

Contracting parties with the contract, in customs formalities prior to declaration submission, in temporary storage of goods, In customs formalities to be applied to transport vehicles used for commercial purposes, imports, They agreed to simplify and harmonize customs practices in customs warehouses and urgent shipping.. But, international trade during this period, The radical changes in transport and management techniques, and on the other hand, the simplification and harmonization of customs procedures worldwide in the original contract were not fully finalized either..

However, it was a very important development that some basic principles of simplification were included in an international document for the first time.. For the purposes of the article, only some general principles included in the Kyoto Convention and which are very important for simplification are included here..

Accordingly Contract, Regarding the stage before the declaration is submitted, The measures taken to prevent disruption of international trade should be minimized., It has regulated that the formalities that must be completed by the carrier are as simple as possible and that information about them is readily available to all concerned..

Again in the Contract, Regulations have also been made regarding the simplification and simplification of the customs formalities that need to be completed in relation to the goods to be stored temporarily.. These regulations; Keeping the amount of the security as low as possible, taking into account the payable import taxes and taxes., if national legislation stipulates a time limit for temporary storage, this time, There is a period of time that will allow the importer to complete the necessary formalities for subjecting the article to a customs regime., the determined time limit may vary according to the mode of transportation used and this period may be longer for goods imported by sea, For reasons deemed valid, customs administrations may extend the period determined at the beginning or we can give examples..

Contract, Emphasizing the importance of making customs formalities as quickly as possible with regard to customs formalities applicable to vehicles used for commercial purposes, It has stipulated that existing formalities should also be minimized within the framework of the legislation.. Accordingly, the customs formalities to be applied, regardless of the country in which these vehicles are registered or their owners, it will be applied equally regardless of the countries of departure or destination, and that these vehicles, conditionally exempt from import duties and taxes, whether loaded or not, and without import prohibitions and restrictions, It is also regulated that it will be allowed to admit temporarily to the customs line..

Contract, submission of the declaration, It stipulates simplification and simplification as much as possible in the submission of documents for the certification of the declaration and the payment of the necessary import duties and taxes. Examples of some of these regulations; Determination of the period to be given for the import declaration, where the goods are frequently imported by the same person, customs authorities to file a single declaration covering all imports made by that person for a specified period of time., Finalizing the control of the declaration as soon as possible after registration, if the goods need to be checked by other competent authorities, customs, to carry out the inspection as much as possible at the same time as the control of other competent authorities, persons who continuously import goods from customs for the purpose of importing, without interest, granting deferral permission for the payment of import taxes and duties.

Contract, It also foresees the greatest possible simplicity and simplification regarding warehouse operations.. Accordingly, customs warehouses are open to all importers, customs warehouses, customs authorities, other authorities, can be operated by private or legal persons, granting the right to place imported goods in general warehouses not only to importers but also to other persons, allowing certain persons to have customs warehouses reserved for their own use only, acceptance of global guarantee by customs authorities, Customs authorities waive the request for security in cases where the warehouse is under sufficient customs supervision and especially when there is a customs lock., Matters such as allowing the goods in the warehouses to be subjected to the handling process are included in the contract..

Our country's Kyoto Convention and 6 to the pieces attachment 27.09.1994 date and 4035 Although it is a party with the Law on Participation in Kyoto Convention No..


Customs 2.0 While there were some important developments in terms of customs administrations' practices in terms of tariff and value, there was not much progress in terms of origin.. Again, in terms of simplifications, since the participation to the Kyoto Convention was not at the desired level, the contract was revised and rearranged.. The most important aspect that gives this period its feature, We can say that it is the facilitation of companies that meet the criteria set by some customs administrations and the post-control of the customs controls of the goods according to the risk analysis..

2.1. Developments Regarding the Tariff of Goods

Customs 1.0 During the period, a great progress was made in the field of tariffs and a common nomenclature was created.. The advances made in the second period in terms of tariffs have been ensuring that the developments regarding the trade policies implemented within the country or on the basis of regional unions are monitored on a tariff basis..

As known, The most basic feature of the Customs Union, It can be said that the member countries do not have any amount and customs tax restrictions in their trade among themselves and that they also apply a common customs tariff in their trade with third countries.. However,, The trade policies to be followed are determined jointly.. As a matter of fact for the European Union, Customs unions or free trade agreements with other countries, The determination of common trade policies always takes place at Community level. Legal legislation created to achieve this goal, constantly renewed and changed according to need, It is enormous in scope and details.. This situation, In addition to providing great convenience to follow the common trade policy, it also brings a significant risk.; it is also wrong, missing, danger of non-uniform applications occurring.

Regarding the solution of this potential problem, Interpretation of constantly renewed and amended legislation, coding and distribution from a single center has become a necessity.. Here under this obligation lies the purpose of TARIC.. Because TARIC with its simplest expression; It refers to the compiled common tariff and trade legislation of the Group and coded in an original and uniform manner.. Its implementation and management is through a central database operated by DG TAXUD.. This new system defined under the name of TARIC, it is called the Community Integrated Tariff, in which the provisions of all Community foreign trade legislation and trade measures are brought together..

Item codes 10 structured in steps. Community, 6 by adding two more digits to the digit Harmonized System codes, 8 digit Combined Nomenclature (CN) formed the expansions. CN is revised every year and published in the Official Gazette towards the end of October., 1 It comes into force as of January..

Combined Nomenclature product (CN) Due to the lack of detail to fully meet the Community tariff and commercial legislation, CN'nin 8 stepped expansions 2 adding more steps 10 digit TARIC codes are generated. 2 TARIC codes with digit addition can go up to "99" and the code ends with "00" if no expansion is made under the CN subheading.. It is always possible to open new codes due to legal requirements.. Formed in this way 10 stepped structure (with additional TARIC Additional Code) We can summarize it with the table below:

AS SUB-POSITION 1 2 3 4 5 6
CN LOWER POSITION 1 2 3 4 5 6 7 8
TARIC SUB-POSITION 1 2 3 4 5 6 7 8 9 10
EK TARIC KODU 1 2 3 4 5 6 7 8 9 10 11 12 13 14

TARIC, caused by the following measures. 18.000 around advanced (encoded with two additional numbers or one additional codȩ) Contains subsections. These: 1. Conditional tax exemptions, 2. Tariff quotas, 3. Preferential tariff practices (including quotas and ceilings), 4. Generalized preferences system applied to developing countries (GTS) 5. Anti-dumping and differential taxes, 6. Deregulation taxes, 7. Agricultural parts (processed agricultural products), 8. Unit Assets (period values ​​for some perishable goods) 9. Minimum prices and reference prices, 10. Import bans, 11. Import restrictions, 12. Import inspections, 13. Complementary trade mechanism for Spain, 14. Export prohibitions, 15. Export restrictions, 16. Export inspections and 17. Export tax refunds.

TARIC in terms of its mentioned features, It is an important guide for people dealing with foreign trade in compliance with trade policy importance.. The increasing complexity of the foreign trade policies applied with the increasing foreign trade volumes of the countries necessitates tariff-based developments.. In this respect, TARIC-like applications, It is considered to be very useful for countries outside the EU..

2.2. Developments Regarding the Customs Value of Goods

The Treaty of Value, in which developed countries are effective in the emergence, could be implemented by these countries without great difficulty, However, developing and less developed countries have had concerns about the effective implementation of the value agreement..

Effective implementation of the agreement; an advanced economic infrastructure, an adequate legal infrastructure, it required an established registration system and effective control mechanisms. However, in developing and underdeveloped countries; the registration system is not in place and consequently, the limitation of audit possibilities, prevalence of the informal, economic actors are generally small in scale, There were many handicaps such as the insufficiency of economic and legal infrastructure..

Despite that, developing and underdeveloped countries, for reasons such as encouragement / pressure, as well as to integrate with the world economy and international organizations, GATT asset agreement, one of the GATT annex agreements, They had to put them into practice even after the end of their right of postponement..

Many countries join the WTO 1995 with 2000 Although attended between the years, 10-15 Even after years, most of these countries continued to face problems and difficulties in implementing the Agreement.. In the African Report Commission (Mart 2005) "WTO Customs Value Agreement (including border customs reform) Although it has been signed by many countries, never executed in the spirit of the agreement.

Customs 2.0 The period passed with the efforts of more countries to implement the value agreement.. In this context, WCO held various workshops and forums, mostly on the effective control of customs value.. Within the scope of the studies, when it comes to effective control of customs value today;

  1. Determining the risk profiles of importers in a risk-based asset control program,
  2. Establishment and use of an asset database as a tool of risk management,
  3. Before shipment, Ensuring the balance between them during and after import,
  4. Determining the procedures to be followed by the member countries in cases where there are doubts about the accuracy and authenticity of the declared value.,

Needs to be understood.

Establishing the infrastructure for risk-based asset control in the face of increasing trade volume and determining the principles to be followed in control constitute one of the most fundamental problems of today's customs administrations. It is also the case that a great part of the increasing trade is carried out by "Multinational Companies". (Some sources state that 70% of international trade is carried out by these companies.) has assigned an important duty and responsibility to the customs administrations in the determination of the value.. Especially, price between related parties (called transfer price) It is important not only in terms of customs value, but also in determining the corporate tax base to be paid domestically., It required both customs and tax authorities to work on harmonizing valuation methods.. However, it is not possible to say that sufficient progress has been achieved in this regard.. Although some solution proposals were presented in the workshops held by the WCO and OECD, it is seen that there is still a long way to go.. Today, only APAs regulated by tax authorities (Advance Pricing Agreements - binding asset information) The issue to be taken into consideration by the Customs Authorities is on the agenda.. In our opinion, it will be an important step for both administrations to provide common binding value information in the solution of this issue.. Already WTO, encourages all member countries to provide binding value information in the field of customs value.. Customs offices in very few countries in the world today (ABD, Australia, South Korea etc) Although it can provide binding information on customs value, this number is expected to increase rapidly in the coming years..

2.3. Developments Regarding the Origin of Goods

Following this first harmonization initiative mentioned previously, WTO studies envisioning a more advanced systematic than before have come. 1994 In the Agreement on Rules of Origin established in 2011, provisions were made to shape the rules of origin in a way that would prevent them from being used as an obstacle to trade., An agreement was also reached on a medium-term process in order to harmonize the non-preferential rules of origiņ, A work program foreseen to be completed within three yearş has been prepared and a Technical Committee has been established to carry out this work..

Studies that can be described as highly advanced and systematic, Due to the complexity of the subject, completion could not be completed within the planned period.. On the official website of the WTO, it is stated that the work on this subject continues and the text to be created after the completion will be arranged as an annex to the Agreement on Rules of Origin..

Actually, The aforementioned controversy in the rules of non-preferential origin, can be evaluated as a reflection of the differences in preferential rules of origin.. Sensitivities of countries' economies, burden on bureaucracy, lobbying activities of relevant sectors, etc.. They create their own rules of origin taking into account the issues.. The aforementioned rules of origin are used as a trade policy tool and reduce the concessions recognized with FTAs ​​below their potential.. This situation also increases the political acceptability of FTAs.. Therefore, the relevant sector lobbies can prevent the rules from changing.. For example, despite the changes in world trade, there are great similarities between the list rules used by the Community in the PAAMK origin protocol and the list rules of the agreements established in the 1970s and executed with EFTA countries..

FROM, Similar initiatives have been taken for preferential rules of origin applied within the Community.. 2004 in the Green Book organized by the European Commission in (Green Paper), the existing rules of origin are not compatible with the production processes in global markets., represent the protective policy tools of past eras, that they cannot keep up with new production processes, As they have very mixed and rigid qualities, after their negative features are listed,, There are opinions on how solutions can be produced to eliminate these negativities..

2.4. Revised Kyoto Convention and Proposed Simplifications

International Convention on Simplification and Harmonization of Customs Procedures 1974 entered into force in. But, international trade, Due to the radical changes in transportation and management techniques and, on the other hand, the simplification and harmonization of customs procedures across the world in the original contract was not fully finalized., Review and amendment of the Kyoto Convention has become mandatory.. On the other hand, Among the reasons for the revision of the convention are that very few countries are parties to the annexes of the original agreement and that most of these countries have made reservations to the annexes they accept.. For these reasons, the Kyoto Convention 1999 It was revised in.

All articles of the original contract and its annexes, updated to meet the needs of business and customs authorities and reflect modern customs procedures. In this context, new provisions have been added to the contract and new sections containing modern methods that will create a balance between the different functions of the customs administrations have been added.. 3 February 2006 Agreement entered into force on, 21. customs procedures in the modern and effective, contains seven basic principles for international trade to be predictable and effective.

These; modernization of customs procedures, transparency in customs procedures, Providing information to related parties, risk management and use of information technologies, cooperation of the customs administration with other institutions and business world, use of international standards, the principle of easy appeal and appeal procedures.

According to these principles, simplification and harmonization of customs procedures, these processes are modern, predictable, requires them to be consistent and transparent. In this way, efficiency in customs procedures will be increased.. Modern techniques for improving customs clearance (like risk management) and information technologies should be used. also, exchange of information on customs procedures should also be facilitated. Customs offices as well as other customs offices, cooperate with other public institutions and private sector. Finally, In case of a problem, the appeal and appeal procedures should be easily accessible..

In terms of the scope of the study, only the simplifications made in the revised Kyoto Convention and the regulations that we consider important are included here..

First regarding the contract, It is regulated that temporary or incomplete information and customs declaration can be submitted for reasons deemed valid by customs.. Thus, in case of missing information, It is aimed to carry out trade quickly by not preventing the realization of customs procedures..

From the customs administration as a second simplification in the contract, The information that should be included in the customs declaration is only for the collection and accrual of taxes and duties., While the statistics are requested to be limited to the matters they deem necessary for the compilation and implementation of the customs legislation, it has been adopted not to prevent trade by requesting unnecessary information from obliged parties..

Another issue in the contract, It is also the permission of the customs administrations to make the evidencing documents and declarations related to the goods by electronic means.. This means that a principle has been adopted that customs administrations should be modernized in order to make trade faster..

Again, The contract regulates that the customs administrations should provide some convenience to those who have an appropriate record in complying with the legislative requirements and whose commercial records can be traced.. Accordingly, for permit holders who meet the criteria set by the customs administration; Allowing delivery of the goods and subsequent completion of the final goods declaration upon provision of the minimum information required for the identification of the goods., customs clearance of goods, completion at the declarant's premises or at any other place permitted by customs, and, as far as possible, in addition to permitting a single declaration to be filed for all imports or exports within a specified period of time where the goods are frequently imported or exported by the same person., It is regulated that the tax and duty obligations are accrued by them and, where appropriate, the permit holders use their commercial records in order to comply with other customs requirements, and then the declaration is made possible by the registration of the permit holder, provided that it is supported by a complementary declaration..

This principle, It has been the most important element of the process regarding the execution of customs transactions with risk-based and post-control. A very important step has been taken towards the goal of facilitating customs procedures by controlling the customs audits of companies whose commercial records can be traced., This led to significant changes in the inspection structures of the country's customs administrations.. Today, in many developed countries, the inspections of people approved by the customs administration are carried out on a local basis and through post-control..

By the customs administrations in the contract, It was stated that the sanctions should not be large if he / she believes that the mistakes made by the obliged parties are not intentional and there is no intention to cheat or gross negligence.. If he thinks it is necessary to prevent the repetition of the errors in question, he has been asked to give a penalty that does not exceed the purpose.. In this way, it was requested that the customs administrations do not prevent commercial activities by imposing very high penalties against the simple mistakes of companies operating in many different countries in international trade and companies operating in the country..

One of the important regulations made with the revised Kyoto Convention has been on guarantees.. In this context, more detailed regulations have been made to enable the deferral of the payment of taxes and duties by providing a guarantee.. However, the customs office, when national legislation allows, may not even demand a guarantee if he or she is convinced that the obligation will be fulfilled.. When the security is requested by the customs administration, the amount of the guarantee to be given is as low as possible and the guarantee is only related to the payment of taxes and duties., the accrual of the amount in question (tarh) has been asked not to exceed the amount of taxes and duties that may be.

Apart from these, the examination of the goods according to the risk analysis in the Contract, giving binding information, etc.. there are also simplifications.


The main feature that distinguishes this period from the other two periods is, easier to trade customs administrations, We can say that it has made efforts to develop more advanced applications to make it fast and safe.. Customs 2.0 With the determination of the principles regarding the facilitation that will be made more during the, During this period, developments in the field of information technology were not only due to the electronic submission of the customs declaration., integration with all customs applications, In other words, it has been aimed at making all transactions in digital environment and reducing costs by facilitating trade..

We can find the most advanced and comprehensive documents on the facilitation of customs procedures in the studies published by WCO.. With its work based on the principles contained in the revised Kyoto Convention, WCO provides clear guidance to member states' customs administrations on what areas they need to improve.. Therefore, in this chapter, Rates, Customs rather than developments in the field of assets and origin 3.0 The things that the member countries should do in terms of facilitating the customs procedures regarding the period are explained in the axis of the studies of WCO..

3.1. Simplification of Customs Procedures

Customs 3.0 During the period, the most important factor was the simplification of customs procedures.. Because ensuring the security of trade and at the same time facilitating, It is one of the most important factors of the economic development of countries and social welfare, Poverty reduction and economic development of countries and their citizens depend on it. The most important development in this regard is the regulation called the SAFE framework.. Apart from this, the measurement of the time required for the goods to enter free circulation, coordinated border management, WCO data model, Authorized liable and single window application were other important applications in this period..

On the other hand, Outside the WCO, 2016 Some important innovations were made in the Union Customs Code, which entered into force in 2011..

3.1.1 SAFE Framework

As mentioned before, one of the most important developments made within the scope of simplifying customs procedures is the revised Kyoto Convention.. The Kyoto Convention explains the principles that countries that are party to this convention should adopt in terms of facilitating trade.. The development that emerges as a more comprehensive study regarding the implementation of some of the principles contained in the contract in question, It is the "Standards Framework for Facilitating and Ensuring the Security of Global Trade", referred to as the SAFE Framework..

It plays a central role in the security and facilitation of global trade due to the authority of customs authorities to inspect cargo and goods shipped to the country.. However,, A holistic approach is required to secure the international trade supply chain and facilitate trade.

For these reasons, 2004 With a decision taken within the WCO in June, the Senior Strategic Group's (HLSG-Heigh Level Startegic Group) It has been decided to form. Following the work done by the High Level Strategy Group 25 June 2005 in history, WCO member 144 With the approval of the representatives of the customs administration representing the state, the "Standards Framework for Facilitation and Security of Global Trade", called the SAFE Framework, was adopted by the WCO Council. 177 from the member country, including our country, 162 the country has declared intention to implement the Framework.

This international document, introduced modern supply chain security standards and marked the beginning of a new approach to end-to-end management of goods crossing borders. This document also recognized the importance of a closer partnership between customs and business.. Since that time, Efforts have been made to regularly update and improve the SAFE Framework.. SAFE Framework to date 2007, 2010, 2012 and 2015 years of 4 updated times.

The Four Essential Elements of the SAFE Framework

Frame, It has given various principles and standards as the beginning of what should be done by the members of the World Customs Organization in order to facilitate and ensure the security of global trade.. Thanks to the establishment of global standards within the scope of the SAFE Standards Framework, the creation of different risk groups by different customs administrations is prevented and the obstacles that unnecessarily restrict trade are removed by developing relations with other public institutions.. So the main thing is; Improving customs procedures by facilitating global trade and enhancing security. DGÖ SAFE Framework 4 built on the core element:

  1. Login, harmonization of pre-submitted electronic information requirements for goods of exit and transit,
  2. The commitment of each country that is a party to the framework to establish a risk management approach to identify the factors that threaten the security of the international supply chain.,
  3. As a result of the risk analysis carried out, upon the request of the recipient country of the goods, the customs administration that sent the goods inspects the containers with high risk, especially by using equipment that inspects the goods from outside, such as X-ray devices and radiation detectors.,
  4. Advantages to be provided by customs administrations to traders who meet minimum standards for international supply chain security and demonstrate best practices.

SAFE Framework based on these four key elements, Customs-Customs, It is built on the three pillars of cooperation between Customs-Business World and Customs-Other State Institutions.

1) Customs-Customs Cooperation Column

The basic principle of this column, The use of pre-electronic declaration to identify high risk cargo and transportation information. Customs administrations, using automatic targeting tools, in the supply chain, They will try to identify high risk shipments as soon as possible before the departure port or at the latest at the port. Conditions will be created for automatic information exchange i.e. systems, will be interoperable based on compatible messages.

Customs authorities to be effective and ensure that the process does not slow down business activities, It is important that they use modern technology to monitor high risk shipments.. This technology, Consists of large scale X-rays and gamma ray machines and radiation detection devices etc.. Maintaining cargo and container integrity by facilitating the use of modern technology is also a vital component of this pillar..

2) Customs-Business Cooperation Column

The main goal of this column, Establishing an international system to define private sector businesses that offer a high degree of security guarantee in terms of their role in the supply chain..

Such programs, supply chain security assessments, pushing the supply chain to the point of origin with the involvement of the private sector and requiring greater security.

SAFE Framework, sets out the criteria by which businesses in the supply chain can gain an authoritative status as a security partner. These criteria, threat assessment, security plan tailored to threats evaluated, communication plan, procedural measures to prevent irregular or undocumented items from entering the international supply chain, Ensuring the physical security of the places and buildings used as loading or storage areas, cargo security, transport vehicles, includes elements such as personnel control and protection of information systems..

Priorities in approving or authorizing participants; import volume, security-related anomalies, a wide variety of factors, including information about the strategic threat or other risk posed by specific geographic areas. Deciding which factors to highlight, will inevitably change depending on developing conditions.

AEO of business partners (Authorized Liable) Benefits they can gain from the status, faster transportation of low risk cargoes than Customs, enhanced security levels, optimizing supply chain cost with safety efficiency, increasing recognition of the organization, increased job opportunities, better understanding of customs requirements and better communication between AEO and Customs administration..

3) Customs - Other Government Institutions Cooperation Column

The main purpose of this column, avoiding duplication of audits in fulfilling obligations, against supply chain security challenges, to be effective and efficient, To provide a response that works at global standards that facilitates procurement processes and secures the movement of goods..

There are many government agencies cooperating with customs in the field of supply chain security, and there are many different forms of mutual cooperation between these institutions.. For example, institutions, equipment, share databases and exchange information. Again, target / risk assessment, the execution of programs can be carried out jointly or inspections can be done together. also, Support can also be provided to security programs and control measures of various institutions..

Coordinated border management in the implementation of this Column, single window, AEO and risk management tools are important elements and they need to be coordinated..

3.1.2. Measuring the Time Required for Goods to Enter Free Circulation

WCO Time Release Study (Time Release Study, TRS) has provided a tool to measure the actual performance of customs activities with. TRS, imports, in export and transit transactions, Effectiveness of operational methods implemented by customs and other regulatory actors, Measures in terms of relevant aspects.

The primary purpose of TRS is customs, other border units and / or to find bottlenecks in border procedures to discuss the reasons for delays caused by the private sector and to develop an action plan for improvement where necessary..

DGO, While listing many suitable methodologies for different purposes in TRS, only three of them are included below.:

  • Macro Economic Approach - The arithmetic mean between the arrival of goods and their entry into the economy and / or measure the median;
  • Strategic Planning Approach - Based on standardized system, with a certain precision, For each event that passes between the arrival of the item and its release (so, unloading, storage, declaration, examination, release, transportation of goods and so on.) estimate the time required;
  • Management Approach -, Notifying the managers precisely the time required for the release of goods at customs with accurate statistical methods.

TRS says three stages should be found in a study to measure the time required for the release of items.:

Stage 1 - Preparation of the Study,

Stage 2 - Data Collection and Recording

Stage 3 - Analysis of Data and Results.

DGO, In addition to being very important in terms of measuring the effectiveness of the measures to be taken by countries to facilitate trade with TRS and discussing the results, it will also give the opportunity to compare between countries if the methods in the TRS are used by other countries..

One of the most important benefits of TRS is, helping countries define their own problems. Thanks to TRS, countries will be able to provide standard and objective data on which transactions have bottlenecks and what needs to be done to overcome these bottlenecks..

3.1.3. Coordinated Border Management

1990From the mid-1980s, Demand to coordinate the work of different institutions at the border in order to facilitate trade has become increasingly important.. For this reason, Coordinated Border Management in many countries (CBM) a concept known as. CBM, passengers crossing international borders, It can be expressed as the way to manage border operations in order to ensure that the processes and procedures used by all regulatory agencies regarding border security and regulatory requirements applicable to goods and carriers are effective and efficient.. Purpose of a coordinated border management system, to facilitate trade and control passengers while ensuring security at borders.

Anger, goods entering or leaving the jurisdiction of countries, where their right to control human and vehicle movements is exercised. In other words, borders are safety and security, trade policy, food safety, agricultural quarantine, customs clearance, It is the place where national legislation is complied with in areas such as environment and migration procedures.. There are various institutions and organizations traditionally involved in the implementation of border controls, and numerous inspections take place at the border..

It can be said that the coordinated border management approach is generally a system consisting of two different dimensions.. First size, a national border management that includes internal coordination within a country or a customs union, while the second dimension, the existence of international border management that involves cooperation between neighboring countries and trade partners. Cooperation at both national and international level, local, takes place at regional and central level. Therefore, the main element underlying CBM is communication..

National level, interagency cooperation and coordination can involve many different components. Single Window or integrated procedures and risk management systems (including the use of common ICT systems) arrangements like, represents the most sophisticated form of cooperation between different border institutions.

Cross border, In other words, institutional cooperation between nations, It is in other important columns of CBM.. This column is based on a solid legal framework between two or more countries.. A cooperative policy statement, an MOU or binary / can be initiated through a multilateral agreement.

The most appropriate form of cross-border cooperation at local level is related to the concept of "One Stop Border Management".. This concept, refers to a border mission operated by two neighboring countries. Said regulation, in the daily management of border missions, in harmonization of the requested documents, development of an appropriate legal framework covering mutual recognition of controls and data and joint maintenance of the infrastructure, requires close cooperation with the common use of some inspection tools.

CBM concepts, It is in the revised Kyoto Convention and the SAFE Framework, and cooperation is achieved both domestically and internationally., It is of great importance in terms of facilitation of trade. For this reason, the customs administrations of the country play an important role in the realization of coordinated border management..

3.1.4. WCO Data Model

Until today, basic customs automation systems and Electronic Data Exchange (I KNOW) facilities developed and operated based on national requirements. These requirements originated from national legislation and local operational needs.. The need to follow international data standards is also widely recognized.. In this context,, United Nations Business Data Item Directory (UN Trade Data Element Directory, A / TDED) and United Nations Governance, Trade and Transport EDI (EDI for Administration, Commerce and Transport, A / EDIFACT) widely used in many countries.

Despite the use of these international standards, No international data dictionaries were available for the customs area. Customs UN / EDIFACT standard electronic messages, for example, CUSDEC for import and export declaration, manifesto for CUSCAR etc. represented an organized approach in this field. Customs administrations, They have contributed to the development of these electronic messages, which have turned into very complex structures over the years.. Basic conceptual data models related to the ongoing maintenance of these messages, on the other hand, did not exist..

1996'gives, Heads of state and government of the world's seven major economies, confusing, agreed that unnecessary and non-standard data pose a non-tariff barrier to trade. As a result, a group of customs experts was formed and their role was, standardizing and reducing the data required to meet customs requirements.

G7 countries, this standardization and reduction of data, believed it would increase the flow of goods across international borders and reduce the costs and complexity associated with meeting legal requirements. As part of this project, Harmonized datasets for G7 countries, for each of the basic customs procedures, eliminating data requirements, developed on simplification and standardization and minimization.

G7 study, 2001Has been taken over by the World Customs Organization and this project has been developed by the WCO Customs Data Model Version. 1.0 was named. Later WCO 2005 Customs Data Model Version 2.0 and WCO Data Model 3.0 version was released at the end of 2009..

WCO Data Model, Based on the Revised Kyoto Convention, which requires customs authorities to require minimum data to ensure compliance with Customs Laws.. Therefore, customs offices, will require, at most, the data elements they have listed for each customs procedure in their respective data sets.. These limitations, will cause future data requirements to be reduced. In this way, non-tariff data will be prevented from forming non-tariff barriers in foreign trade and it will be possible to facilitate trade.. It will be an important development for customs administrations to standardize data sets in a way that requires minimum data for this reason..

3.1.4. Authorized Liable (AEO)

Authorized obliged, fulfilling customs obligations, the recording system is regular and traceable, financial capability, having safety and security standards, It is an international status that grants some convenience and privileges to reliable companies that can carry out their own auto control in customs procedures..

Since the adoption of the SAFE Framework in June 2005, some countries have already introduced AEO or AEO type programs and offered some advantages to accredited AEOs. Accredited AEOs can benefit from the commercial facilitation advantages listed below.. These, It does not show all the benefits offered by all customs administrations and is exemplary:

  • Mutual recognition of AEO status by Customs Authorities,
  • Providing partial collateral or waiver of collateral in collateralized transactions,
  • Ability to make a statement with missing documents,
  • Less document control or inspection possible,
  • Ability to submit summary declarations consisting of reduced mandatory information,
  • Less subject to customs controls regarding safety and security based on summary declaration or documents substituting summary declaration or information used as summary declaration,
  • In case of customs controls regarding safety and security, to be able to perform these checks first.

Required applicants who want to be authorized obliged parties 4 basic condition exists:

  • Reliability Condition,
  • The Condition that Commercial Records are Reliable and Traceable,
  • Financial Adequacy Requirement,
  • Safety and Security Condition,

It has been ensured that the operations of companies that comply with these conditions are carried out much faster and more cost-effectively.. On the other hand, the customs administrations have the advantage of allocating less time and resources to the inspection of companies with AEO status..

3.1.5. Single Window

The "Single Window", which is seen as a trade facilitation measure by WCO, is accepted as a system that allows traders and carriers to submit all the data required to define the acceptability of goods in a standard format to the administrations involved in border controls once and on a single portal..

There are alternative approaches to implementing a single window. In the studies carried out by the UN / CEFACT International Trade Procedures Working Group, three basic approaches related to a single window were discussed.. Single window in first approach, While it does not require the use and application of advanced technological infrastructure and communication technology, It will ensure that the information is provided in electronic form only once. While electronic application is in question in the second and third systems explained below, the first application can also be paper-based..

1) One Administration: Receiving information in electronic or paper format and distributing this information to all relevant administrations.. In this application, controls are coordinated to prevent unnecessary obstructions in the supply chain.. In this system that we encounter in the Swedish Customs administration, customs administration International Tax Administration, Swedish Statistics Unit, It carries out its duties such as the Swedish Agriculture Unit and the National Trade Unit on behalf of the relevant administration..

2) Single Automatic System: In the system applied in the USA for the collection and distribution of information, After the merchant presents the standard data once, the data is processed by the system and distributed to the relevant administrations.. Data, Collecting electronically, the system in which it is being used and distributed, It can be administered by the public authority or by the private sector..

3) Single Computing Service: In this system used in Singapore and Mauritius, tradesman, submits its declarations electronically for processing and approval, and the approvals are also electronically transmitted to the computer of the merchant by the public administrations.. In this system, taxes, fees and charges are automatically collected from the merchant's bank account.

Coordinated Border Management, which can also be considered as the preliminary stage of single window implementation, It is also important in terms of revealing the institutional structuring of a single window..

We can say that the single window system, which is also applied in our country, is similar to the above-mentioned systems in some ways, but does not fully fit any.

3.2. Innovations Brought by the EU Customs Code

EU Customs Code 1 May 2016 entered into force on the date of and 31 December 2020 Transition period is foreseen until the date of. Purposes of the Code in question:

  • Standardizing customs procedures, simplify and facilitate
  • Ensuring that all customs procedures and processes are carried out completely electronically
  • Harmonizing electronic systems of all member countries
  • To reliable companies (authorized liable) to bring important facilities
  • To expand the customs procedures subject to collateral

Listed as.

When the EU Customs Code is compared with the previous code, it is seen that some innovations have been put into practice.. The first of the innovations introduced was the development of an initiative for the execution of all customs transactions in electronic environment.. In this context, related to the creation of electronic infrastructure in the EU Customs Law 17 Component included. These 1. Union Customs Code (BGK) Registered Exporters System, 2. BGK Binding Tariff Information, 3. BGK Customs Decision / Customs Administration Decision, 4. Direct Access of the Tradesman / Trader to the European Information System, 5. Improving BGK Authorized Economic Operators, 6. Ekonomik Operatör Kayıt ve Tanımlama Sisteminin iyileştirilmesi, 7. BGK Gözetim, 8. Birlik Statüsünün Kanıtı/İspatı, 9. BGK Yeni Bilgisayarlaştırılmış Transit Sistemi yükseltilmesi, 10. BGK Otomatikleştirilmiş İhracat Sistemi, 11. BGK Özel Rejimler İçin Bilgi Formları, 12. BGK Özel Rejimler, 13. BGK Varış Bildirimi, Eşyanın Sunulması ve Geçici Depolama, 14. BGK Ulusal İthalat Sisteminin İyileştirilmesi, 15. BGK İthalat İçin Merkezi Gümrükleme, 16. BGK Teminat Yönetimi, 17. BGK İthalat Kontrol Sisteminin İyileştirilmesi.

Elektronik sistemlere geçiş için üye ülkelere 31 December 2020 tarihine kadar bir geçiş dönemi öngörülmüştür. In this context,; beyan, başvuru veya kararlara ilişkin olarak gümrük idarelerinin kendi aralarında ve ekonomik operatörlerle bilgi değişiminin elektronik olarak yapılması ile gümrük işlemlerinin daha etkin ve hızlı yapılması sağlanmış olacaktır.

Yukarıda belirtilen elektronik sistemler ile ilgili en önemli yenilik merkezi gümrükleme diye adlandırılan beyannamenin eşyanın sunulduğu gümrük idaresi yerine yetkilendirilmiş ekonomik operatörün yerleşik olduğu yerdeki gümrük idaresine verilmesi uygulaması olmuştur. Bu uygulama sayesinde, kişiler malların ithal edildiği, ihraç edildiği veya tüketildiği Üye Devletten bağımsız olarak, eşyaları elektronik ortamda beyan edebilecek ve gümrük vergilerini, işletmenin bulunduğu yerde ödeme imkânına kavuşacaklardır. However,, bu uygulama AEO’ların gümrük basitleştirmeleri ile sınırlıdır. In this case, gümrük beyannamesinin verildiği gümrük idaresi;

* Eşyanın ilgili gümrük rejimine tabi tutulmasına ilişkin işlemleri denetlemekte,

* Belge kontrolü işlemlerini yürütmekte,

* Gerektiğinde muayene işlemlerinin eşyanın sunulduğu gümrük idaresince yapılmasını talep etmekte,

* İlgili ithalat ya da ihracat vergisinin tahsili işlemlerini yürütmektedir.

so, merkezi gümrükleme gümrük basitleştirmeleri iznine sahip yetkilendirilmiş ekonomik operatörlere eşyanın giriş veya çıkış yaptığı gümrük idaresi ne olursa olsun gümrük beyannamesini ekonomik operatörün yerleşik olduğu yerdeki ithalat veya ihracat gümrük idaresine elektronik olarak verilmesini mümkün hale getirecektir. This situation, eşya trafiğinin daha hızlı akmasını ve genellikle ilk giriş gümrük idaresinde gerçekleştirilen fiziki kontrollerin azaltılmasını, ayrıca ekonomik operatörler için yüksek maliyetler gerektiren eşyanın boşaltma sayısının azaltılmasına imkan sağlayacaktır.

Diğer bir yenilik olarak öz değerlendirme ise başvuru üzerine, gümrük idareleri izni ile gümrük basitleştirmeleri iznine sahip yetkilendirilmiş ekonomik operatörlere tanınan bir kolaylık olup yetkilendirilmiş ekonomik operatör gümrük idaresince yapılması gereken belirli gümrük işlemlerini yerine getirebilmekte, ödenecek ithalat ve ihracat vergisini belirleyebilmekte ve gümrük gözetiminde belirli kontrolleri gerçekleştirebilmektedir. so, belirlenen kriterlere sahip güvenilir ekonomik operatörlere gümrük idaresince yapılması gereken birtakım işlemlerin kendilerinin yapmasına imkan sağlanmış olmaktadır.

Birlik Gümrük Kodunun “Kurumlar Arası İşbirliği” başlıklı maddesi ile getirilen yenilik kapsamında eşyanın diğer yetkili kurumlar tarafından kontrolünün de gümrük idaresinin koordinasyonunda, tek durakta kontrol ilkesi çerçevesinde gümrük kontrolleri ile mümkün olduğu ölçüde aynı yer ve zamanda yürütüleceği yönünde düzenleme bulunmaktadır. According to this, gümrük idareleri ile diğer yetkili kurumlar, gerekli görülen hallerde riski asgari düzeye indirmek ve kaçakçılık ve sahtecilikle mücadele amacıyla, posta ve hızlı kargo yoluyla taşınan eşyaya uygulananlar da dahil yapılan gümrük kontrolü ve diğer kontroller kapsamında elde edilen verileri birbirleriyle paylaşabileceklerdir.

As can be seen, AB Gümrük Kanunu ile DGÖ’nün çalışmalarında yer alan basitleştirmelere yer verilmekle birlikte merkezi gümrükleme gibi daha ileri uygulamalara da yer verilmiş bulunmaktadır.


20 yy. başından itibaren gümrük alanındaki gelişmeleri tek bir kelime ifade etmek istersek kullanacağımız ifade “Basitleştirme” olacaktır. Gümrük idarelerinin eski çağlardan beri alışık olduğumuz gelir toplama fonksiyonu bugün hala önemini korurken artan ticaret hacmi karşısında ticaretin kolay ve güvenli bir şekilde yapılması bugün gümrük idarelerinin en önemli vazifesi haline gelmiştir.

DGÖ’nün ön ayak olduğu Kyoto Sözleşmesi, ticaretin kolaylaştırılması adına yapılan ilk önemli uluslararası belgedir ve bu sözleşmede ticaretin kolaylaştırılması ile ilgili hükümlerin tamamına yakını gümrük idarelerini ilgilendirmektedir. In an other saying, ticaretin kolaylaştırılması deyiminin gümrük işlemlerinin basitleştirilmesi anlamına geldiğini söylemek çok yanlış olmayacaktır. Söz konusu belgede önemli bazı ilkeler benimsenmiş ve bunun yanında gümrük idarelerinden ticareti kolaylaştırmak adına gerek ulusal gerekse uluslararası işbirlikleri yapmaları istenmiştir.

Gümrük idarelerine ticaretin basitleştirilmesi adına yeni görev ve sorumluluklar verilmesinin amacını, basitleştirmelerin ülkelerin rekabet güçlerine artıracağına olan inançta aramak gerekir. Günümüzde üretim tek bir merkezden yapılmamakta, ürünlerin tasarımı, üretimi, montajı, dağıtımı vs. aşamaları birden fazla ülkede gerçekleşebilmektedir. Therefore, lojistik maliyetlerin düşürülerek uluslararası ticaretin yapılabilir hale gelmesi, gümrük işlemlerinin hızlı ve güvenli bir şekilde gerçekleşmesine bağlıdır.

Söz konusu nedenlerle, gelişmiş ülke gümrük idareleri bugün birçok yeniliklere imza atmış bulunmaktadır. Customs 3.0 başlığı altında açıkladığımız söz konusu yenilikler, ülkelerin rekabet gücüne ve dolayısıyla ekonomik büyümesine önemli etkileri olmuştur. Dünya Bankası tarafından yayımlanan 160 ülkenin lojistik performanslarının incelendiği “The Logistics Performance Index (LPI) 2106” raporunda sıralamada ilk 10’nda yer alan ülkeler Hollanda, Singapore, Belgium, Austria, İngiltere, Hong Kong ve Amerika Birleşik Devletleri’dir. Almanya son üç yıl için, ilk sıradaki yerini korumaktadır. Bu sıralama bize lojistik performansın ülke ekonomisinin gelişmişlik seviyesi ilişkisini çok açık şekilde göstermektedir.

Bu nedenle ekonomilerini büyütmek isteyen ülkelerin Customs 3.0’a dönüşümlerini çok hızlı bir şekilde gerçekleştirmesi gerekmektedir. Bu kapsamda dönüşüm ile ilgili yapılacak ilk eylem durum analizi ile başlamalıdır. Analiz, ülkelerin ticaretinin kolaylaştırılması için yapılması gerekenleri belirlemeli ve sonra bu eksikliklerin giderilmesi için DGÖ’nün belirtmiş olduğu ilkeler ve yöntemler dikkate alınarak bütüncül bir stratejik planlamayla sonuçlanmalıdır. Tüm ülke kurum ve kuruluşların stratejik plan hedefleri doğrultusunda yönlendirilmesi gerektirdiğinden, konunun oldukça reformist bir şekilde yürütülmesi büyük önem arz etmektedir.


Dr. Erkan ERTURK

Head of Department

Gümrükler Genel Müdürlüğü/Kıymet ve Vergilendirme Dairesi

0312 449 30 90

e-mail: e.erturk@gtb.gov.tr

1977 yılında Ankara’da doğdu. 1999 yılında Gazi Üniversitesi İşletme Fakültesi’nden mezun oldu. 2009 yılında University of Illinois’de İşletme Yüksek Lisansını (MBA) and 2017 yılında Gazi Üniversitesi İşletme Ana Bilim Dalı’nda Doktora eğitimini tamamladı. 2000 yılında Gümrük ve Ticaret Bakanlığı’nda Gümrük ve Ticaret Müfettişi olarak göreve başlayan Dr. ERTÜRK, 2011 yılında Daire Başkanlığı görevine terfi etmiş olup; halen Gümrükler Genel Müdürlüğü Kıymet ve Vergilendirme Dairesi’nde Daire Başkanı olarak görevine devam etmektedir. İyi derecede İngilizce bilmektedir.


Akça, Kenan. 1998 Gümrük Giriş Tarife Cetveli, Gümrük Giriş Tarife Cetvelinde Eşyanın Sınıflandırılması ve Bağlayıcı Tarife Bilgisi, Gümrük Müsteşarlığı, Customs General Directorate, Master thesis, Ankara-1998.

Aniszewski, Stefan. 2009. Coordinated Border Management – a concept paper, WCO Research Paper No. 2, June 2009

APEC. 2003. The revised kyoto convention: A pathway to accession and implementation, APEC Sub-Committee on Customs Procedures, September 2003.

Atasorkun, Ahmet. 1998. Brüksel Kıymet Kodun’dan Cenevre Kıymet Kodu’na Geçiş Nedenleri İle İki Kod Arasındaki Farklılıklar, Gümrük Müsteşarlığı, Customs General Directorate, Master thesis, Ankara-1998.

Atasorkun, A. ve Yurdakul, G. 2015. Gümrük Kıymeti Teori ve Uygulama. (first Edition). Ankara: Pulat Basımevi, Eylül-2015.

European Commission, TARIC Kullanıcı El Kitabı, DG TAXUD.

Ayyıldız, Serkan. 2008. Dünya Çapında Menşe Kurallarının Uyumlaştırılması Çalışmalarının Sebepleri ve Olası Sonuçları, Gümrük Müsteşarlığı, Customs General Directorate, Master thesis, Ankara -2008.

Bulut, İmren. 2007. Teknolojik Gelişmelerin Türk Gümrük Tarife Sistemine Yansıması, Gümrük Müsteşarlığı AT ve Dış İlişkiler Genel Müdürlüğü, Master thesis, Ankara, October 2007,

Customs General Directorate, 2012. “Dünden Bugüne Gümrükler Genel Müdürlüğü”, Ankara, Page:2.

Hıdır, Hasan Ali. 2016. Dünya’da Uluslararası Ticaretin Kolaylaştırılmasına İlişkin Güncel Uygulama ve Girişimler ile Bunların Ülkemize Yansımaları, customs and trade Ministry, Master thesis, Ankara, Mart-2016.

İLGÜZ, Ahmet Ercan. 1998. Avrupa Toplulukları Entegre Tarifesi (TARIC), Gümrük Müsteşarlığı, Customs General Directorate, Master thesis, Ankara-1998.

Istanbul Chamber of Commerce. 1989. Armonize sistem nomanklatürü’ne açıklamalar, Yayın No: 1989-4, İstanbul 1989.

Kaya, Talip Engin. 2007. Dünya Ticaretindeki Gelişmelerin Ülkemiz Menşe Mevzuatına Etkisi: Pan-Avrupa-Akdeniz Menşe Kümülasyonu Sistemi Örneği, Gümrük Müsteşarlığı AT ve Dış İlişkiler Genel Müdürlüğü, Master thesis, Ankara, January 2007

Polner, Mariya. 2011. “Coordinated border management: from theory to practice”
, World Customs Journal, Volume 5, Number 2, 2011.

Solmaz Gümrükleme Ve Ticaret Ltd. Sti. 2000. Gümrük Tarifeleri ve Ticaret Genel Anlaşması (GATT), Sirküler 2000-40.

Tokgöz, Kerim. 1998. Dünyada Menşe Kurallarının Bir Dış Ticaret Politikası Olarak Kullanılması ve Dünya Ticaretine Etkileri: Türkiye İçin Öneriler, Gümrük Müsteşarlığı, Gümrük Müsteşarlığı AT ve Dış İlişkiler Genel Müdürlüğü, Master thesis, Ankara, September 1998.

WCO. 2008. Single Window Implications for Customs Administrations, November 2008

WCO. 2011. Guide To Measure The Time Required For The Release Of Goods Version 2

WCO. 2015. Guide To Customs Valuation and Transfer Pricing, June 2015.

WCO. 2015. Safe Framework Of Standards, June 2015.

WCO. Globally Networked Customs, GNC Handbook.

WCO. Technical Guidelines on Advance Rulings for Classification, origin and valuation, Revenue Package, June 2015.

New, Evren. 2009. Single Window (Single Window), Tek Durakta Kontrol (One Stop Shop) Ve Merkezi Gümrükleme (Centralized Clearance) Uygulamalarında Dünya Örnekleri ve Türkiye İçin Öneriler, Gümrük Müsteşarlığı, Customs General Directorate, Master thesis, Ankara – Kasım 2009.