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Explanation : Customs Law 241 the irregularity penalty stated in the article, 4458 No. The decision of the Customs Law on the Implementation of Certain Provisions 122 Overtime wages specified in Article n and the Customs Regulation 500 The amounts in the third article and 584 The irregularity penalty specified in the third article 2017 Communiqué on re-determining the year according to the revaluation rate

Customs and Trade Ministry:

Purpose and scope

MATTER 1 – (1) Purpose and scope of this Communiqué, 11/11/2017 dated 30237 published in the Official Gazette No. General Communiqué on Tax Procedure Law (sequence No.: 484) with 2017 revaluation rate for the year % 14,47 (forty seven fourteen comma) Since it has been determined as 4458 Of Customs Law No. 241 Article, 29/9/2009 dated 2009/15481 No. enacted by the Council of Ministers 4458 Decision on the Implementation of Certain Articles of the Customs Law No. 122 Article and 7/10/2009 dated 27369 The Customs Regulation published in the Official Gazette with duplicate 500 third and 584 It is the re-determination of the amounts in the third articles..

4458 Re-determination of the irregularity penalty specified in the Customs Law No.

MATTER 2 – (1) 4458 Of Customs Law No. 241 The irregularity penalty specified in the first paragraph of the article. 105,00 Applied in TL.

4458 Re-determination of working fees included in the Decision on the Application of Certain Articles of Customs Law No.

MATTER 3 – (1) 4458 No. The decision of the Customs Law on the Implementation of Certain Provisions 122 Article of the first section (a) the overtime fee specified in the clause is for export 9,39 TL, for other operations 22,52 TL, (b) overwork fee for trucks with Turkish license plate specified in paragraph 22,52 TL, for other operations 35,68 Applied in TL.

Re-determination of the amounts in the Customs Regulation

MATTER 4 – (1) Customs Regulations;

a) 500 The first paragraph of Article (a) amount specified in clause 183.000,00 TL, (b) amount specified in clause 935.000,00 TL, (c) amount specified in clause 935.000,00 TL,

b) 584 The irregularity penalty specified in the third article 105,00 TL

as applied.

Force

MATTER 5 – (1) this Communiqué 1/1/2018 Enters into force on.

Executive

MATTER 6 – (1) Customs and Trade Minister executes the provisions of this Communiqué.

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