[ad_1]

Explanation : Any of the contractual obligations based on the date of the start and the presence of unknown elements securities Customs Regulations 53-5 under Article, HK complementary statement could be given within the period specified in the said paragraph.

T.C.

CUSTOMS AND TRADE MINISTRY

Customs General Directorate

Number :85593407-155.99

topic :Customs Regulations 53/5. Article

10.11.2017 / 29441590

DISTRIBUTION OF PLACE to

addressed to the Istanbul Regional Directorate of Customs and Trade 27.03.2015 date and 6901953 No. Our letter is sent herewith.

I hereby submit the required information and.

Erkan ERTURK
Ministers a.
Vice President V.

Distribution:
All the Regional Directorate of Customs and Trade

I: 1 writing sample

T.C.

CUSTOMS AND TRADE MINISTRY

Customs General Directorate

Number :85593407

topic :Customs Regulations 53/5. Article

27.03.2015 / 6901953

ISTANBUL DIRECTORATE OF CUSTOMS AND TRADE ZONE

Interest :18.03.2015 date and 6673786 No. Type.

Interest saved in your writing, required from time to time, the Customs Regulation, and not based on any contractual obligations on the date of the start of the presence of unknown elements securities 53. a request to be considered within the scope of the provisions contained in paragraph 5 of the Customs Administration towards the substances they, interpreting different provisions of administrations that can be caused by expression seen in different applications, subject is requested to evaluate the General Directorate of.

As known, Customs Regulation "exceptional value declaration entitled" 53. According to Article; the Law 24 mentioned article by the article with the request of the statement in cases where the detection value 1. In determining the customs value of the goods referred to in paragraph, At the request of the declarant, simplified procedures applied by the customs office.

The aforementioned substance, 2. submission of the declaration demands exceptional value clause, 3. operations to be carried by paragraph statement to make and how to complement the tax assessment, 4. paragraph of the statute of limitations relating to supplementary declarations, 6. The paragraph will be made for exceptional value statement is not submitted in a timely manner due to the duration of supplemental statement of unpaid customs duties are specified transactions. Also mentioned as exceptional value method declaration should be given in the supplementary declaration when Regulation 150. of material 3. It is described in paragraph.

The subject matter of the regulation 5. In paragraph, or the customs value of imported goods to the value added tax base should enter, but the customs declaration is not possible to know the presence of the registration statement by the securities agency or the provisions concerning the declaration is located on the base element, Held in other paragraphs of the same article of the situation governed by that subsection "exceptional value of declaration" does not have to do with.

because of, Said substance 1, 2, 3, 4 and 6. paragraphs, liabilities at the date of the start of the presence of known elements securities "exceptional value" while the provisions relating to the application, 5. Registered immediately known anecdote is not possible to make arrangements relating to the securities factor.

The aforementioned reason, Customs Regulations of any contractual obligation to start on the date of vesting and the presence of unknown elements securities 53/5. under Article, complementary statement could be given within the period specified in the said paragraph.

On the other hand, mentioned period of time, such a statement is not given in this case and if it is determined in the subsequent audit results of the Customs Act 234/1. It requires the application of Article.

Information and the need to please.

Mustafa SILVER
Ministers a.
General Manager V

[ad_2]