Explanation : Declaration of Exporters, certificate of origin or carries the distinction of being a document that can be used instead of the supplier's declaration should also be subject to stamp duty is understood.

T.C.

MINISTRY OF COMMERCE

Customs General Directorate

Number :85593407-156.04

topic :Stamp Tax Declaration Exporters

19.07.2018 / 35941977

DISTRIBUTION OF PLACE to

30.12.2017 dated, 30286 Import published in the Official Gazette received additional Customs and Tax Procedures on the Implementation of the Communiqué on the Principles in Article 2;

“2- (1) An example given in the appendix shows that in the presence of ATR movement certificate for the goods covered by the European Union additional customs duty on imports carried out under the free circulation regime or Turkish origin "Exporters Statement", additional customs duties will not be in the annex of the customs declaration by the importer to the customs authorities upon submission.

(2) Customs declaration annexed to the customs authorities a certificate of origin or the supplier in case of submission of declarations or long-term supplier's declaration "Exporters Declaration" is not sought.

(3) Statement on the origin of goods coming within the scope of Exporters and if serious suspicion based on concrete grounds, including on-site inspection before the countries concerned regarding the authenticity of these documents can be any control and verification. But, if no exporting companies to cooperation, certificate of origin of the request can be decided. "it has been given to the provisions.

the events transferred to our Ministry on the issue 30.12.2017 dated, 30286 Taken in the Official Gazette No. Import Customs Duties on the Implementation of the Additional Rules and Procedures of the communique 2. Referred to in Article "Exporters Declaration" of the 488 Stamp Tax Law numbered according to whether it is subject to stamp duty is understood that hesitation experienced in matters.

Mentioned communique said "Declaration of Exporters, Communiqué from the certificate of origin or the supplier is understood that the characteristic of being a document that can be used instead of the declaration.

on the other hand, 488 attached to Law No. (1) No. Table's "ııı.ticar of Paper Used in Operations" section 2 / a is taken under the provisions of paragraph is subject to the certificate of origin and source patches and fixes maker of stamp duty.

Again 488 Stamp Tax Law No., Extent entitled 2 In the Article , Taxable nature in the papers or their replacements with letters and commentaries, It is stated that these papers be subject to Stamp Duty.

also, (abolished) Received from the Ministry of Finance 05.06.2018 dated, No. E.73859 article briefly, As in the supplier's declaration "exporter declaration entitled" Evaluation of the paper in the form as proof of origin, said on imports of paper held 488 attached to Law No. (I) Table No. III / 2-a is subjected to stamp duty indicated under paragraph should.

In this context, 2017/4 No. Import received additional customs duty on the Implementation of the Principles and Procedures of the communique 2 Article which is mentioned in the first paragraph of "Exporter Statement" in, certificate of origin or carries the distinction of being a document that can be used instead of the supplier's declaration should also be subject to stamp duty is understood.

I request the information available and necessary.

Mustafa SILVER
Ministers a.
General manager

DISTRIBUTION: All the Regional Directorate of Customs and Trade