Explanation : 2018/11799 For the goods within the scope of the Decree, which are declared originating outside the countries notified in the Decision on the Collection of Additional Financial Liability in the Import of Certain Products and which come from the EU and enter into free circulation without an A.TR movement certificate, Procedures to be taken in case the A.TR movement document is subsequently submitted to the customs administration.
MINISTRY OF COMMERCE
Customs General Directorate
Number : 20117910-163.08
topic : 2018/11799 Proof of Origin in Resolution
17/02/2020 – 52216372
DISTRIBUTION OF PLACE to
INTEREST: a) 27.05.2019 date and 44730247 Our letter dated
b) 26.08.2019 date and 46658088 Our letter dated
2018/11799 Bangladesh, which is within the scope of the "Decision on Collection of Additional Financial Liability in the Import of Certain Products" and imported from EU countries with A.TR circulation certificate., Bolivia, Cape Verde, Indonesia, India, Cambodia, Mongolia, Pakistan, Paraguay, Sri Lanka, Additional financial liability as a compensatory tax for goods originating from Ukraine and Vietnam in order to eliminate the difference in tariff against our country. (EMY) is charged.
If the goods within the scope of the aforementioned Decision arrive with an A.TR circulation certificate, In order to avoid the application of additional financial liability in the entry of goods into free circulation, the Customs Regulation 38 per Article, It must be proved by the certificate of origin that the goods are not originating from the countries listed in the Decision, and the certificate of origin must be submitted to the customs administration in the annex of the declaration..
On the other hand, In the event that the certificate of origin of the goods in question, accompanied by an A.TR circulation certificate, is not present during the registration of the declaration for free circulation and a written request is made to the customs administration stating that the certificate of origin will be brought later., the amount corresponding to the additional financial obligation must be calculated on the basis of the highest limit in the Decision and taken into the escrow account or bound to a guarantee.. In the event that the certificate of origin is submitted within due time, the amount taken into custody or the guarantee received is 38/3 It must be returned according to the third article..
on the other hand, For the goods in question, whose entry into free circulation has been completed without an A.TR movement certificate from EU countries 2018/11799 No additional financial obligation arises within the scope of Decision No and "Other Countries" (Du) tax is charged at the rate of custom duty.
However,, "Between the European Community and Turkey No. 2006/10895 formed on Principles Customs Union Implementation Decision" requires that after entry into the freedom of movement "is given later" get labeled or not 4 If an A.TR Movement Certificate is submitted to the customs office within the monthly submission period, the 214 The taxes collected in accordance with the third article are refunded..
In this regard, 2018/11799 of Decision No. 2/1 declared of origin other than the countries listed in article. and for goods within the scope of the Decision coming from the EU and entering into free circulation without an A.TR movement certificate, In case of submission of the A.TR movement document to the customs administration later;
1. A certificate of origin proving that the goods are not originating from the countries listed in the Decision is attached to the declaration at the time of registration of the declaration for free circulation. or If the certificate of origin is not present at the time of registration of the declaration for free circulation, and if a written request has been made to the customs administration that it will be brought later, the A.TR movement document is submitted to the customs administration during the subsequent submission to the customs administration., Customs duty collected at the rate of "Other Countries" for goods and the corresponding taxes are 214 Article in accordance the return,
2. If the certificate of origin proving that the goods are not originating from the countries listed in the Decision is not submitted to the customs administration as specified in the first article., for the item in question;
a. Calculating the EMY required to be collected within the scope of the aforementioned Decision over the highest rate in the Decision and making additional accruals regarding EMY and the corresponding taxes, and be collected,
b. Following the collection of EMY and the corresponding taxes, the customs duty and the corresponding taxes collected at the rate of "Other Countries" 214 Article in accordance the return,
action must be established in the direction of.
Besides, There is no tax loss since customs duties are collected for the goods whose entry into free circulation procedures have been completed without an A.TR movement certificate., On the other hand, if the A.TR movement document is submitted later, the refund of the collected customs duties 214 Considering that the third article is required by the supervisory provision, the penal provisions of the eleventh part of the Customs Law should not be applied for the above mentioned transactions..
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