Explanation : Valuation of Exports in Export, customs procedures and exporters' union and notification status to the ministry of treasury and finance hk Circular.



Customs General Directorate

Number : 85593407-010.06.01

topic : Valuation Research in Export



Interest : 14.10.2016 dated 2016/14 Circular No..

Transactions to be carried out in relation to value research in exports;

1 – a) By the Customs Directorate, If it is decided that the accuracy of the export value should be investigated; the declared value, Determined by using the electronic systems and data warehouse of our Ministry, before the return date 12 Plus or minus the average export value of identical or similar commercially defined goods traded within a month %20 Validity investigation for export goods,,

b) Declared export value, plus or minus the average value of identical or similar commercially defined articles %20 is out of range, Submission of the matter to the Customs and Trade Regional Directorate,

c) Transactions to be made regarding the valuation investigation, not to be considered as an obstacle to the realization of the export or the closing of the declaration,

2- In the examination by the Customs and Trade Regional Directorate;

a) By the Regional Directorate, As a result of the research conducted before the institutions or organizations that are considered to be able to give an opinion on the value of the goods, In case of positive opinion, concluding the transactions taking into account the value declared by the obliged party,

b) As a result of the evaluation to be made, If there is an opinion that the value is unacceptably high or low and if deemed necessary, Submission of the value investigation requests that cannot be finalized by the Regional Directorate to the General Directorate of Customs, To be sent to the Ministry of Treasury and Finance for examination in terms of financial legislation after the examination made by the General Directorate of Customs,

c) In case it is determined in the examination made by the Ministry of Treasury and Finance that the declared customs value of the export goods does not comply with the financial records of the exporter., Finalizing the customs procedures according to the said determination and informing the relevant exporter union,

3- Failure to conduct a valuation investigation regarding export declarations registered on behalf of persons holding the Authorized Economic Operator Certificate,

4- In case of starting a valuation investigation; It has been deemed appropriate that the taxpayer is not notified to the tax offices without a concrete result..

5- Circular on interest has been repealed.

Information and the need to please.