The purpose of this study; "International e-Commerce Project" Investigation of the e-export cases in Turkey and Turkey's presence indicates that at the point of export email with the development of potential, customs It is to evaluate the role of the customs administration in terms of simplifying and improving the procedures..
1. E-COMMERCE PROJECT FOR ABROAD: "E-EXPORT"
The concept of e-export in general, e-commerce tools and methods instead of traditional commerce tools and methods, It is expressed as the activity of selling goods abroad, especially by using internet technology.; "E-commerce abroad" expression, which is included in our foreign trade legislation and is considered among export forms E-export, "Payment" starting from the "sales and marketing" phase, It appears as a value chain that covers the "logistics and customs procedures" stages and is completed with "after-sales service and return" processes.. Logistics and customs clearance phase, It is an important stage of the e-export value chain.; customs procedures and formalities, It occupies an important place in e-export transactions.. Customs legislation and formalities, which are subject to the logistics link of e-export and determined by the laws of each country, are important.; Because it is possible to avoid the problems that exporters or organizations may encounter with this legislation and the procedures stipulated in the legislation..
E-Export, “E-Commerce is Difficult for Everyone!"And" e-Commerce Will Be Easier for Everyone!With the slogans, it has manifested itself as a product of the "E-Commerce Project Abroad".. Prime Ministry 2008 "E-Commerce Project Abroad", which was initiated in 2011 and appeared as one of the Priority e-Government Projects, It is a project carried out under the responsibility of the Ministry of Customs and Trade and the Ministry of Economy.; Coordination of the project in question was provided by the Prime Ministry e-Government Advisory Group.. The needs and problems that set the ground for the initiation of the initiative within the scope of the aforementioned project; “The issue of commercial goods in the legislation remains unclear”, “Subjecting e-commerce orders sent abroad at postal customs to classical export procedures regardless of their value”, “bureaucracy and high costs making e-commerce abroad difficult and facilitating the informal economy”, “the current process to discourage exports by encouraging imports through e-commerce and creating mental resistance in the public against e-commerce”, “postal regulations are not conducive to the development of e-commerce"And"Failure to keep e-commerce statistics for abroad"as It is defined. The target audience of the project in question is the people / companies that make or want to do e-commerce; The three main goals to be achieved with the project are, making necessary legislative changes (foreign trade, amendment of customs and postal legislation); YMaking uninterrupted e-commerce convenient by integrating the processes related to e-commerce transactions abroad into the electronic environment; Preparing and presenting an e-commerce guide to abroad containing practical and up-to-date information on e-commerce abroad and publishing e-commerce statisticsdetermined as I.
E-Commerce Project Abroad; Especially business-to-consumer through e-commerce (B2C), consumer-to-consumer (C2C) or consumer-to-business (C2B) by enabling export for, It was developed in order to facilitate and expand the export of goods abroad by small tradesmen, companies and citizens.. Small-sized importers and exporters who want to do e-commerce with the project, It is aimed to provide the opportunity to carry out transactions through fast cargo carriers for goods whose limits are determined by legislation without having to go to customs or to agree with a consultant, and to reduce bureaucracy and representation costs encountered by SMEs and small exporters / importers in their overseas purchases.. Reduced bureaucracy and increased competition and reduced customs clearance costs were among the benefits planned to be achieved with the project in question..
2. FAST SHIPPING AND MAIL PROCEDURES AGAINST CLASSIC EXPORT PROCEDURES
Considering the goals planned to be achieved with the e-Commerce Project abroad; It is possible to make inferences regarding the general nature of e-commerce and therefore the goods subject to e-export: e-Commerce mostly appeals to small-scale importers / exporters.; Items subject to e-commerce are also generally seen as micro-sized shipments.. Although the general characteristic of e-export is shaped by micro shipments,; In cases where e-commerce techniques and methods are used for export goods that are above the item limit, which we can call micro-shipment, the said export is also defined as e-export.. Therefore, e-export goods can be evaluated from two branches.; customs procedures and procedures vary accordingly:
it is applied.
Exceeding the limits of goods that can be declared within the scope of indirect representation authority (150 kg&7500 Above euro) procedure applicable to export shipments, is the classic export procedure; In order to become an exporter, it is obligatory to become a member of the relevant Exporters' Unions and then pay a fee.; customs consultancy services utilized by the exporter, etc.. a fee is paid in return for. Declaration of the goods above the mentioned limits to the customs administrations "The Republic of Turkey Customs Declaration (TCGB)” made with. Summaries; E-export goods that do not qualify as micro-shipment are declared to the customs administration with the TCGB and within this scope, classical export procedures are followed in order to export..
Goods limits that can be declared by the operator within the scope of indirect representation authority (150 kg &7500 Euro limit and below) for micro posts within, procedures are carried out in accordance with the legislation regulating express shipping and postal customs procedures.; e-export items that do not exceed these limits "Electronic Commerce Customs Declaration (ETGB)Declared with ”. In accordance with the current fast shipping and postal legislation; Small volume exporters who want to do e-commerce abroad can carry out all customs procedures, including customs declaration, without going to the customs authorities and agreeing with a customs broker., through the postal administration or express cargo carriers within the scope of indirect representation authority, can be concluded electronically with electronic signature. Can be declared within the scope of indirect representation authority 150 kg &7500 Special for e-export goods within the euro limit and below, According to the relevant legislation, there is no obligation to become a member of the exporter association and to pay dues.; Exporters' association approval is not required for these export transactions.. In accordance with the relevant legislation,, There is no charge for the services offered by the postal administration and express cargo companies to exporters.; exporter in export transactions within this scope, payment of consultancy fees etc.. It does not encounter costs such as.
3. POSTAL AND FAST CARGO CUSTOMS OPERATIONS
The increasing use of e-commerce and the rapid delivery of samples and models in international trade is important., In addition, considering that it is an export incentive factor to enable small manufacturers to export their products quickly at low cost and with less bureaucratic procedures.; In parallel with the development of e-commerce abroad, transportation via mail and fast shipping has started to be used more.. In this context, in line with the policy of facilitating and securing trade by the customs administration,, Some regulations have been made regarding the customs procedures carried out within the scope of express cargo and postal transportation by airline.; in the next step, The scope of these regulations has been expanded to include road operations..
3.1. Legislation and General Information
Principles and procedures regarding customs procedures carried out within the scope of postal and express cargo transportation, 4458 Customs Law No. 167, 173-175 and Articles 225; Articles 455-475 and 561 of the Customs Regulation; 4458 On the Application of Some Articles of Customs Law No. 2009/15481 Of the Council of Ministers Decision 45, 62-63 and with articles 126-128 4 Customs General Communiqué Serial No., 4 Amending the Customs General Communiqué with Serial Number 5 Customs General Communiqué with Serial Number and 6475 Regulated in the Postal Law No..
4458 In Article 167 of the Customs Law No., In which cases the goods to be put into free circulation will be exempted and exempted from customs duties; 173In the third article, Customs Territory of Turkey from which types of posts will be subject to the control and inspection Turkey will send exported from the Customs Territory of operations; 174In the context of postal customs procedures in the article and Locations and waiting times for outbound shipments; 175In the article, or by mail from the Turkey Customs Zone which will be sent from Turkey and non-commercial nature of the goods declared howwhat matters are ruled; Incoming or incoming within the scope of mail or fast cargo transportation with article 225 of the Law Authorization of indirect representation to the postal administration or companies engaged in fast cargo transportation in the follow-up and conclusion of customs procedures regarding outbound shipments. subject to the decision.
Postal Customs procedures between articles 455-475 of the Customs Regulation, 561More detailed explanations regarding the work follow-up carried out at customs in the context of fast cargo and postal transportation and customs consultants are provided in the article.; Procedures for reporting postal parcels to customs, inspection and accrual, Completion of customs procedures and delivery of parcels, taxes to be collected, export process of postal parcels and parcels to be sent to their origin, transactions regarding mail communication posts, missing item, Penalties for items forbidden to import and postal items and liquidation of postal goods were stipulated..
2009/15481 by a Decision 4 and 5 In the Customs General Communiqué Serial No, more detailed explanation of the articles in the Law and Regulation regarding postal and express cargo customs procedures has been made and the issues related to the application have been expressed..
3.2. The Role of the Amendments and Changes in Legislation in the Development of e-Exports
4458 One of the most important goals of the Customs Law No., simplifying and expediting customs procedures and formalities. Considering the volume and speed of world trade today, Competition conditions in foreign trade come to the fore for our country's exporters.. Improving the competitive conditions of our country's exporters, reducing cost-increasing factors, simplification of procedures and formalities; occupies a very important place in the policy towards increasing our export volume.. For this purpose, avoiding waiting and time losses due to bureaucratic procedures that adversely affect honest trade and are considered as cost-increasing factors., In order to facilitate the procedures and formalities, simplified procedures are regulated in both foreign trade legislation and customs legislation..
One of these applications is, Executed by the Prime Ministry 11 "E-Commerce abroad" regulations, one of the priority e-Government projects.. In today's world where e-commerce is increasing and export gains importance in this way; increasing the competitiveness of our country's exporters, In order to reduce the time and monetary cost of exports made through e-commerce due to customs procedures, In order to achieve the goals set in the e-commerce project abroad, within the framework of the implementation steps envisaged in the project, Regulations have been made by the Ministry of Customs and Trade regarding customs procedures within the scope of postal and express cargo transportation.. From the aforementioned regulations, only the parts of customs procedures that concern the export dimension will be examined within the scope of this study.; An assessment will be made of the advantages and conveniences that regulations provide to exporters in the context of e-export..
Regarding customs procedures carried out within the scope of postal and express cargo transportation,, The first regulation that deeply affects the customs procedures in both import and export and provides important convenience to taxpayers in this context.; It is the indirect representation authority for the postal administration and companies that provide fast cargo transportation at the point of carrying out and finalizing customs procedures..
regarding the issue; 4458 Of Customs Law No. 5911 Article 225 amended by Law No., Based on the article in question 2009/15481 Decree on the Application of Some Articles of Customs Law No. 126, 127 Regarding Postal and Express Cargo Transportation with Articles 128 and 128. 1, 3 go in are 4 Arrangements have been made in the Customs General Communiqué Serial Number.. Within the framework of the aforementioned regulations; gross amount sent within the scope of postal and express cargo transportation 150 kilogram and value 7500 Goods subject to the export regime not exceeding the euro, gross amount subject to free circulation regime 30 kilogram and value 1500 It has been ensured that all customs procedures, including customs declaration, of goods that do not have a commercial quantity and nature, which do not exceed EUR, and sample goods and models, can be followed and concluded by the postal administration and companies engaged in fast cargo transportation through indirect representation..
With all these regulations, the indirect representation authority granted to the postal administration and express cargo companies is important for our exporter.; because with the said regulation, who want to export, although on a small scale, but to issue a customs declaration, make an agreement with a customs broker, membership in the exporter association, Small businesses that give up exports because their costs exceed their profits due to bureaucratic procedures such as dues payment 150 kg and 7500 Exports up to the euro, Express cargo companies or the postal administration can take the shipments from the facilities of the companies to issue an export declaration and reduce the cost of exports and eliminate the time and labor loss caused by bureaucratic procedures.; thus, it becomes an important incentive for the exporter.. The disadvantages of small-scale enterprises and entrepreneurs that are insufficient to fulfill classical export procedures due to scale, It can be overcome by the indirect representation power introduced within the scope of these regulations.. Exporter, It can handle all kinds of customs transactions without going to the customs administration through the postal administration and express cargo companies authorized under the legislation and does not have to pay any fee for the services provided by the postal administration and cargo companies for these transactions in accordance with the 127th article of the BKK.. Most important of all, Entrepreneurs who will export within these limits do not provide any prerequisites for being an exporter.; in an other saying, In this context, in order to be an exporter, membership to exporters unions and dues payment to said unions, not required as a requirement.
In the context of indirect representation power 15481 postal administration or fast cargo transportation companies that are given the authority of indirect representative as stipulated in Article 128 of Decree No., in the statement they will make within the scope of authority, buyer in incoming goods; and it is the operator's responsibility to declare the type, description and value of the goods accurately and completely.. With the aforementioned regulations in the legislation regulating postal and express cargo transportation,, While facilitating the export by reducing the customs formalities,; operators authorized under the new system, In response to the possibility of abuse of the power given to them, Important responsibilities are also loaded with the sender..
Fulfillment of the procedures stipulated in the legislation in accordance with the legislation, The reliable execution of export transactions is important for the importer as an exporter and a buyer.. In response to the powers recognized by the legislation on postal and express cargo transportation and the simplified procedures introduced, definition of the balance-brake system to the new order; It is important for establishing a trust mechanism between currently e-exporters / companies and potential entrepreneurs and authorized operators and ensuring the reliability of export transactions..
Based on the article 225 of the GK 15481 Decision No. 1 With the arrangements made within the framework of the Communiqué Serial Number, the postal administration and express cargo companies have been given indirect representation authority., limit of exported goods that can be declared in this context 30 kg and 1500 Set in euro; 15481 In Article 126 of Decision No., the quantity or value limits for the goods subject to the export regime up to five times separately. to increase It was stated that the Ministry of Customs and Trade is authorized..
In order to accelerate and simplify the import and export procedures within the scope of postal and fast cargo transportation carried out by air, the authority specified in the aforementioned Decree is used by the Ministry of Customs and Trade., Within the scope of fast cargo transportation by air, the limits foreseen for the exported goods have been increased five times.; 20.07.2011 dated 28000 published in R.G. 3 With the Communiqué Serial Number, 30 kg and 1500 I will have limits, 150 kg and 7500 Re-determined as euro. In an other saying, 1 Making changes in the Communiqué Serial 3 Communiqué with Serial Number with 15481 Within the framework of the authority given to the Ministry of Customs and Trade in Article 126 of Decision No.; Shipping limits have been increased for export goods that postal administration and express cargo companies can use their indirect representation authority. 10.03.2010 dated 28583 published in the Official Gazette no. 1 Repealing the Communiqué with Serial Number 4 Customs General Communiqué with Serial Number (Mail and Fast Cargo Transport) The regulation has been preserved with.
Increasing the quantity and value limits for the goods that can be declared within the scope of indirect representation authority; Although it means benefiting from the exemptions stipulated in the postal and express cargo legislation for export shipments on a larger scale.; It also means that more exporters will benefit from these exemptions.. on behalf of the development of Turkey's export potential email; further increasing the limit of goods subject to exportation that can be declared under indirect representation authority, Thus, it is considered important to ensure that the exemptions granted are made available to larger-scale shipments and by a larger number of exporters..
Regarding customs procedures carried out within the scope of postal and express cargo transportation,, Providing significant advantages to taxpayers in terms of export customs procedures and creating significant results in the context of e-export, and 1 Another regulation put into effect with the Communiqué with Serial Number; shipments within the scope of authorization by the operator, Electronic Commerce Customs Declaration created specifically for this transaction (ETGB) to be declared with.
Declaration of goods that are commercial and subject to customs duty under the simplified procedure, In order to be able to properly record the information regarding the import / export goods processed within the scope of the postal and express cargo legislation and to ensure a full-fledged customs control over the shipments 1 The old application was abolished and the new regulation was 4 The general framework has been drawn with the Communiqué No.. With the ETGB application, by the operator authorized under the legislation, More than one item belonging to more than one shipper can be declared in a single ETGB; There is no limit to the number of senders or the number of items and each shipment is recorded as a separate item in the ETGB.. In ETGB application, ETGB is automatically generated from the data held by operators and separate data entry is not made for each shipment.. About 750 Creating the ETGB consisting of items and sending it to the system of the customs administration and registration process, on average 10 can be carried out in minutes.
Summaries, With ETGB application; Declaration of more than one item belonging to more than one sender is provided in a single ETGB and no limitation is imposed on the number of senders or the number of items.; same time, It is also possible for the operator to submit more than one declaration during the day..
In addition to the changes in the legislation regarding the customs procedures carried out within the framework of postal and fast cargo transportation, and in this context, in addition to the facilitation provided to the exporter.; 4 The regulations regarding the returned goods in the Communiqué with Serial No., Undoubtedly, it will have significant repercussions for the e-exporter..
4 In Article 12 of the Communiqué with Serial Number; incentive under jurisdiction, with export shipments that are not subject to subsidies or monetary returns or identity determination 15481 gross amount within the scope of article 126 of the BKK no. 150 kg and its value 7500 In case the goods subject to exportation not exceeding the euro are returned wholly or partially, to be processed within the specified weight and value limitations; In order for the goods returned after exportation to enter free circulation free of customs duties, if there are rights and interests used due to export, the document showing their return must be submitted to the customs administration and the taxes of the goods benefited from VAT and SCT refund or exemption due to export will be collected..
On the other hand, Including the works and transactions regarding the returned goods within the scope of ETGB 4 Realized with the Communiqué Serial No.. Within the framework of the aforementioned legislation, Can be declared within the scope of indirect representation authority in the ETGB system 150 kg and 7500 Export goods in compliance with the euro limit, on his return home 1500 Necessary regulations have been made regarding the problem of being stuck in the euro import limit; in the system, for returned goods (GGE) the exemption code has been created. With the said regulation, 150 kg and 7500 In case the goods exported in accordance with the euro limit gain the status of returned goods, 7500 It has been ensured that transactions can be made by providing an exemption over the euro export limit.; It has also been paved the way for the customs clearance of the shipment that was exported via mail and express cargo but could not be delivered to its recipient for various reasons, or to be declared by the same carrier that handled the shipment without additional charge..
Within the framework of the provisions of the legislation regulating postal and fast cargo transportation, The declaration of incoming and outgoing goods within the scope of express cargo transportation by air is carried out within the scope of simplified procedures.. As a result of the strategy of exporting at a lower cost by using fast cargo transportation by road, thus gaining competitive power by providing cost advantage and increasing our exports and especially our electronic export potential; In order to introduce an indirect representation mechanism in fast cargo transportation by road, 4 Customs General Communiqué with serial number (Mail and Fast Cargo Transport)Necessary arrangements have been made in order to authorize the operator to carry out transactions through indirect representation to companies that carry out fast cargo transportation by road..
Those who came to and sent from our country within the scope of fast cargo transportation by airway, imports 30 With items of no significant value up to the euro 30 kilogram and 1500 Goods that do not have a commercial amount and nature that come to natural persons up to EUR, samples and personal belongings received one month before or three months after the arrival of the passenger, if in export 150 kilogram and 7500 While the declaration of the goods up to Euro can be made by the operator as an indirect representative; 03.12.2016 dated 29907 Amending the "Customs General Communiqué Serial No. 4" published in the Official Gazette No. 5 Customs General Communiqué Serial No. (Mail and Fast Cargo Transport)With the coming into force of, It has been made possible that the declaration of the said goods arriving and departing within the scope of fast cargo transportation by road can be made by the authorized operator..
Within the framework of the aforementioned regulation; In the definition of the operator of the notification, shipments subject to fast cargo transportation by air, The statement of shipments subject to fast cargo transportation by road has been added, For operators who want to declare together on both air and land routes, to guarantee public receivables, collateral amount increased, For those who request authorization to make a declaration within the scope of fast cargo transportation by road, Submission of the authorization certificate issued by the Ministry of Transport, Maritime Affairs and Communications for road transport is required., For temporary storage places where goods transported within the scope of fast cargo transportation by road and declared within the scope of authorization will be placed, regardless of operator's transaction volume, It is mandatory to install automatic barcode reader and moving band system that will provide automatic sorting. Authorized customs directorates in relation to the customs procedures of the goods within the scope of the authorization carried within the scope of fast cargo transportation by road.; Istanbul Customs and Trade Regional Directorate connection Atatürk Airport Cargo Customs Directorate, The connection between Sabiha Gökçen Airport Customs Directorate and Halkalı Customs Directorate and the Middle Mediterranean Customs and Trade Regional Directorate has been determined as Mersin Customs Directorate..
"Sales & Marketing", "Payment", E-export as a value chain consisting of "Logistics and Customs" and "After Sales Service and Return" stages; existing large-scale exporters by minimizing or even removing the impact of geographic restrictions, It enables SMEs and new entrepreneurs to sell new products to new markets, enabling countries to expand their narrowing export range., brings market and product diversity specific to countries; It makes it possible for SMEs to access foreign markets and international customers by reducing the competitive power differences arising from scale between SMEs and large companies and thanks to the advantages it provides..
Despite the opportunities it offers, there are various obstacles that hinder the development of e-export.; these obstacles are at each stage of the e-export value chain. (sales & Marketing, payment, logistics, customs clearance, After selling) It varies in particular. In order to eliminate the obstacles in question, institutions and organizations that have the title of stakeholder for each stage, It is important to take the necessary precautions as soon as possible and to do the necessary work..
Measures to be taken by the customs administration to eliminate the problems and meet the needs specific to the customs procedures stage, which is the focal point of the aforementioned work and constitutes an important stage of the e-export value chain., The studies to be carried out and the steps to be taken are considered to be important..
In this context; In order to reveal the potential of e-commerce to facilitate / increase international trade and to develop the e-export potential of countries, customs administrations of countries have important duties; e-commerce of customs administrations, In order to encourage e-export, it is vital that they work to simplify administrative procedures and transfer customs transactions to electronic environment by carrying out various automation projects..
Turkish Customs Administration, has taken its place among the customs administrations working in this direction.. As explained in all details in previous sections; In order to simplify the customs procedures for the goods carried within the scope of postal and fast cargo transportation before the exporter, Adhering to the essence of the e-Commerce Project abroad, the necessary steps have been taken by the customs administration and the necessary regulations have been made..
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ABOUT THE AUTHOR
Customs and Trade Specialist
Customs General Directorate
1987 He was born in Ordu. Middle East Technical University Faculty of Economics and Administrative Sciences Department of Political Science and Public Administration and Department of Economics-Economic Policies Minor Program 2010 He graduated in year. 2011 He started his career as a specialist in the Eastern Black Sea Development Agency in. 2013 He started his duty at the Ministry of Customs and Trade in, He is still working as a Customs and Trade Specialist.. He is continuing his graduate education at Ankara University Faculty of Political Sciences., He has a very good command of English and beginner level French.