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Explanation : Needs to be submitted additional customs duty or additional financial obligations of the exporter should declare the scope of applications during the declaration of release for free circulation of goods as well as suppliers, later with reference to the submitted suppliers or export declaration statement it is not possible to give back hk s request.

T.C.
MINISTRY OF COMMERCE
Customs General Directorate

Number :20117910-163.08

topic :Additional Financial Liability and Additional Customs
Manufacturer's Tax Practice
Subsequent Issuance of the Declaration and Statement Exporters

29.03.2019 / 43036522
DISTRIBUTION OF PLACE to

As known 2017/4 No. Import Procedures on the Implementation of received additional customs duty and the scope of the Communiqué on Principles, A.TR movement of goods subject to the additional customs duty certificate accompany our country in the European Union or the importation of goods originating in Turkey that; 2017/10926 Effective with the Council of Ministers dated Standing imports of certain products covered by the Additional Financial Liability Collection Communiqué on the Implementation of the Decision on the, Decision on additional financial obligations ATR Movement Certificate accompanying the article located on imports made under the free circulation regime, Decisions in the statement of origin showing that the exporter countries except for, In the annex of the customs declaration by the importer is no additional financial obligations if it is submitted to the customs authorities; Crop certificate of origin in the customs declaration or declarations or long term supplier if the supplier is not required to submit a declaration of the exporter declaration.

Recently he has been transferred to the Directorate General of our posts and petitions, It is understood that additional customs duties and additional financial obligations exporter and supplier statements used in the application was submitted after the declaration of release for free circulation of goods subject to extradition doubts about whether the application can not be.

In this manner, the photo is not a provision of said article subsequent document on the photo Communiqué in the declaration of the said exporter must be presented at the entrance to the free movement. On the other hand 2006/10895 The Council of Ministers Decision No. 70 Article under the provisions of the declaration of the only suppliers, The goods in free circulation under the Customs Union Pan-European Origin Cumulation System, Pan-Euro-Mediterranean cumulation of origin system or the Western Balkan origin cumulation be re-exported to the back side of the country the system in order pursuant to the request arranging proof of origin to the Community from Turkey or whether there are possible to be held after the Community without the export to Turkey, The additional customs duty or additional financial obligations in transactions that question must be presented at the entrance to the supplier's declaration of free movement of goods.

In this context, The additional customs duty or tax application of the declaration of goods both within the scope of the supplier's declaration exporter must be presented upon entry into free circulation needed, later with reference to the submitted suppliers or export declaration statement of the demand it is not possible to return.

Information and the need to please.

Mustafa SILVER
Ministers a.
General manager

Distribution:
All Regional Directorate of Customs and Foreign Trade

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