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 2018 Communiqué on re-determining the year according to the revaluation rate
Purpose and scope
MATTER 1 – Purpose and scope of this Communiqué, 30/11/2018 dated 30611 Tax Procedural Law General Communiqué published in the Official Gazette (sequence No.: 503) with 2018 revaluation rate for the year % 23,73 (twenty-three, seventy commas) 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 repeated numbered Customs Regulation published in the Official Gazette 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 – 4458 Of Customs Law No. 241 The irregularity penalty specified in the first paragraph of the article. 130,00 Applied in TL.
4458 Sayılı Gümrük Kanununun Bazı Maddelerinin Uygulanması Hakkında Kararda yer alan çalışma ücretlerinin yeniden belirlenmesi
MATTER 3 – 4458 Decision on the Implementation of Certain Articles of the Customs Law No. 122 Article of the first section (a) the overtime fee specified in the clause is for export 12,00 TL diğer işlemler için 28,00 TL, (b) overwork fee for trucks with Turkish license plate specified in paragraph 28,00 TL, for other operations 44,00 Applied in TL.
Re-determination of the amounts in the Customs Regulation
MATTER 4 – Customs Regulations;
a) 500 The first paragraph of Article (a) amount specified in clause 226.000,00 TL , (b) amount specified in clause 1.157.000,00 TL, (c) amount specified in clause 1.157.000,00 TL,
b) 584 The irregularity penalty specified in the third article 130,00 TL
MATTER 5 – This Circular shall enter into force on the date of publication.
MATTER 6 – This Communiqué shall be enforced by the Commerce Minister.