• legal Basis

29/05/2004 dated 25476 published in Official Gazette No. 2004/7304 About Implementation of the Council of Ministers Decision No. Import Surveillance; The development of imports, import requirements and imports taking into account the impact on domestic producers under the supervision of the implementation of a commodity import Undersecretariat of Foreign Trade (Ministry of Economy) It can be decided, In a commodity subject to the supervision of the import documents required by the customs legislation as well as “Inspection Certificate”The well was determined to be searched.

In this context,, The imported goods to the country's economy and determine the presence or absence of a negative impact on domestic producers for the purpose of investigation is initiated by the Ministry of Economy; In order to evaluate the effect of the product subject to the monitoring of the import of the goods but is provided the import oversight and supervision document is published papers separately for each group of articles or goods.

Communiqué on the Implementation of Supervision of Imports, Customs Tariff Statistics Position (gTip) and those having the definition specified in the importation of goods units in the face value alone under the CIF value specifying forward or country of origin country without distinction method for surveillance applications and procedures to be carried out are indicated.

When the papers examined in force, was preferred embodiment of the surveillance is without distinction countries. for example; 22.06.2017 date and 30104 Imports in the Official Gazette on Implementation Oversight published in 2017/9 Decree in 70.13 tariff position 24 country breakdown of rules and procedures for surveillance applications to be carried forward for the import without paying for some glassware is stated classified GTİP.

31.12.2009 date and 27449 Imports in the Official Gazette on Implementation Oversight published in 2010/1 Decree communicated with the specified attachment position with the chapter number of the tariff import of textile and apparel products is arranged by recognized principles and procedures for the subject to surveillance prospectively.

Said notification may not be classified as the classified articles include articles in textile article in the chapter list is seen that no additional. Notification text, It is addressed in a separate study by the value that the registration certificate comprises administration will be appropriate.

In the said notification "Surveillance document, Customs Law “Customs Valuation of Goods”What does not prevent the application of the provisions concerning. securities mentioned in this communiqué Customs Law “Customs Valuation of Goods”What is not essential for the implementation of the provisions. "provision located, "Inspection certificate of registration of the relevant customs office in the customs declaration." Is overloaded with responsibilities for the provision of customs administration.

With this way, Prepared by the Ministry of Economy criteria securities surveillance applications is done via the customs authorities.

  • 2012/3 and Changes to the Circular Circular No.

Securities issued regarding the criteria surveillance applications 2012/3 No. solutions have been tried to be communicated with the value specified in the relevant surveillance circular, should a low declaration for cases detected in the current and subsequent control declaration.

2012/3 Circular No. 1. According to paragraph, inspected during importation of goods in case of submitting the free movement of the article surveillance document entry based on this document will be provided. Of course obliged parties declared by reference herein is lower than the value specified in the customs value should be understood that the surveillance state notification, If the goods are already higher than the securities will be notified of the surveillance is not covered by surveillance. 2012/3 Circular No. Topic "value criteria surveillance applications," what each of the foregoing provision for papers without supervision by predicting value is valid though- It is considered not considered.

The said Circular 2. in paragraph, The current account deficit in the first paragraph sequel; The value declared While there is no surveillance documents to reach the value specified in the relevant notification with the value of imported goods or on the commitment to make recording reservation from the obligation exceeds this value is expressed in the completion of the free circulation regime of operation.

In this paragraph "recording reservation" refers to a brief look at. Turkish Language Institution dictionary on the web "Feel free, avoidance; drawback is defined as "reservations, It does not exceed the Customs Act and Customs Regulations. as the term, "Reservation recording" Despite the declaration of the binding principles, are obliged to declare their assets against right-reasons-is that they protect the rights of appeal.

Tax Procedure Law in terms of tax legislation "in issue entitled" 378. In the first paragraph of Article "the tax to be levied sued the Tax Court, Cutting the penalty, If renovations and commissions have been notified of the decision; In the tax withheld made payments to remuneration and should not cut the tax by the payment. "In the second paragraph the" Taxpayers are to base their statements and are not open proceedings against the tax imposed on these bases. We reserve the provisions of this Act to the tax error. "It is called. At first glance, the meaning of this paragraph in terms of customs duties, unless there are material errors, filed a lawsuit against the accrued tax assets because they declare the taxpayers unless four. But, Tax Procedure Law that now need to specify the "Customs duties and monopoly entitled" 2. substances not covered in the pictures taken by the Tax Code of the tax and customs administrations are stated. In this regard, occurred in terms of the provisions shall not apply customs regulations.

However,, 2577 No. of Administrative Procedure Act 27 As stated in the fourth paragraph of Article "In the tax court, The opening of proceedings arising from tax disputes, assessed tax, levies and charges and collection process stops with similar financial obligations of their time and penalties are part of the impugned. But, 26 Article in 3 According to the paragraph in the tax case files removed from the process continues the collection process. In this way, by placing files removed from the reprocessing operation reservations due to the recording of transactions with transactions made on the given statement collection lawsuits, It does not stop the collection process. You may be asked to stop the execution on. "Is called. Referring to occur in iyuk customs regulations of said material with respect to this matter, since there is considered to be binding.

The reservation record, Pass in iyuk' shows why it should be accepted by. Do not liable for disadvantages recording reservation, reservation in case of litigation relating to declaration given record, Unlike other cases, not stop the collection process.

practically, obliged parties by, given the commitment to make reservations for recording the Circular 2 taking advantage of the provision of Article, It is sued and the court then said forcibly given that you committed, the fact that the goods had to be upgraded to the customs value, It reflects the fact that it is stated that it is. Another method after giving the commitment, By submitting the registration application with the reservation of a notary is to provide the means of entering the record. Lawsuits are usually the result of administrative expense. courts, assessment trick is against the laws of the above mentioned methods. because of, Circular is the result of deactivation of these substances can be released.

29/11/2016 dated, 2016/18 with Circular No. 2012/3 Circular No. 3. Article,

"Customs Regulations 180. Made under Article control, While there is no statement herein that monitoring value does not reach the value specified in the relevant notification of, If the additional declaration of imported goods liable to provide notification of the securities specified in the relevant securities to reach the entrance to the free movement of goods surveillance document shall not be sought. Said additional declaration, Information program on duly "Foreign Other Costs" may be made under. Taxpayers declaration of assets resulting from the additional securities, the article as the final evaluation value, without need another operation, Free circulation regime transaction will be completed.

But; Incumbents previously determined that a lawsuit against the increase in value despite making process as described above, again not be able to benefit from the embodiment explained above. In this case, incumbents, 2004/7304 No. Import Decision on Implementation Oversight 4. Located in the article "prospective surveillance subject of a commodity imports in addition to the documents required by the customs legislation as" Inspection Certificate "is also sought." receivables for goods related to the provision pursuant to the Ministry of Economy is obliged to submit the Inspection Certificate. Failure to submit the Inspection Certificate will not be allowed to enter the free movement of goods. "In the present.

This change was intended to be forward-looking remedy the problems encountered in the securities surveillance application criteria are evaluated together companies can overcome this malicious application measures.

Although, It is clear that prevention avoided by increasing surveillance applications is also made of a different establishment of a new company tax number and again taking goods out of the customs value of the company following the WISE system sued as stated above. a different company from a legal point of a different real, The company sued because the legal person or legal entity has to evaluate different non-business.

The case opened in the event of the company's partners to take part in some or all of the new firm 2016/18 preventing the importation of goods is not possible according to Circular No.. A separate legislation is required for such an application. The legal case of the authenticity of the said legislation is the subject of a separate discussion. Subject to describe the difficulty in practice will be sufficient to indicate that the companies must have unlimited number of partners, we believe.

also, which are responsible for exercising the right to sue is whether there is a constitutional right to have a legal basis for the prevention of imports for the second time in this way is a controversial issue. net for defending upon practical case of the second paragraph of said article it is clear that although it is possible in terms of the basis on diffucult.

The imported goods immediately Customs Code will have available in addition to the customs value to reach taxpayers under the supervision of securities and perform it under the name goes overseas issues are evaluated in terms of customs value dimension that explains the additional actually be made to paid or payable price 27 Article noteworthy. Said substance 1 additions to be made is stated in paragraph, 2 In the sixth paragraph "to be added to the price actually paid or payable will be the basis of objective and quantifiable data will be received" expressions are kindly, 3 in the third paragraph "in the determination of customs value, except the price actually paid or payable under this Article are no additional prohibited. "The provision is located.

specified in the Circular "goes abroad" of the Law 27 It is appropriate and whether the first paragraph of the Article 2 paragraph is disputed by the data subject objects positioned against. In fact, not an expenditure, There are shown as mere surveillance to achieve value. The requested document with proof of the existence of a non-existent in reality such an expenditure would not be realistic form. the Law 27 Of the Article 3 Adding to get under the provisions of paragraphs to add elements that can not be made to secondary legislation, such as the circular is not possible to make an additional.

"The foreign expenditures" Another drawback of the matter in terms of the current account deficit will be. What is unknown, although figures, costs declared for non-payment of foreign currency expenditure and not our country will make it difficult for us to accurately identify the foreign trade balance. Considering that the Ministry of Economy securities rose criteria continue to be published notification of surveillance will continue to be discussed at the authenticity of the deficit figure.

Secondary controls of the Customs Law and subsequently determined the result is determined to be a result of the different GTİP goods shall be subject to the supervision of the goods contained in the new GTİP 235 Of the Article 1 Of paragraph (c) bands “the importation of goods, licenses, contingent, permission to, not subject to eligibility or qualification document to be submitted by cutbacks or certain organizations, or it is determined that such documents were declared
in case of, twice the administrative penalty of their goods tariff-bonded goods, as well as valued.” hesitation is experienced in respect of whether or not application of the provision.

Namely; Customs Regulations 181 Of the Article 10 The provisions of paragraph (b) Check the results of the examination or statement made goods unlike the institution concerned to make the necessary import or export control case, It is required in order to enable the necessary checks on drying to redirect, (c) In the document concerning the control or reference number of the declaration take place in me that the closure declaration or in the case of goods to be understood as a result of controls carried out after delivery will inform the relevant agencies, (ç) In paragraph or referral to result in disclosure; reported that the negative results of the audit conducted by the relevant institution or import and export licenses, contingent, permission to, Shortages of certain undertakings or the goods which are subject to eligibility or qualification certificate that will give the inspection document or reference number of the Customs Act as if the show were taken even though the 235 it is noted that implementation of the provisions of Article.

And subsequently made secondary controls results determined that the inspected objects located in the new regulations on the subject if it is determined that GTİP Customs Regulation 181 Article by 2012/3 and 2016/9 Circulars No. case should have been reported to the Ministry of Economy. The Ministry referred to the answer given in a variety of retrospective surveillance was not possible to issue the document is indicated.

In this case, an audit done of the results that negatively assessed the Customs Law 235 Of the Article 1 Of paragraph (c) and accordingly subsection 4 problem is encountered whether the application of paragraph. As known, 235 The fourth paragraph of Article envisages passed to public ownership of the goods.

2004/7304 No. Import Decision on Implementation Oversight "Sanctions entitled" 7 In the sixth article "Surveillance is mainly subject to the application of import transactions that do falsifying documents, that used fake documents, Inspection Certificate of third parties if it is determined that the Control Unit that violated the undertaking given or transferred AmAlArA, Certificates will be canceled by the Undersecretariat of firms Surveillance Inspection Certificate and a more effective surveillance application that can not be arranged in time. "Saying do not provide for any other sanction.

Problems can be solved partially embodiment 2012/3 amending Circular No. 20/2/2018 dated, 2018/3 It was created by means of Circular No..

With the aforementioned Circular 2012/3 Circular No. A 5 Article added: "Although not carried out any irregularities in the secondary and post-checks the results of the taxation elements of the goods, Oversight of securities in the communique about the declared value if it appeared to be low, these matters are reported to the responsible customs office. After the notifications required by the case of non-payment of taxes related to differences within thirty days 4458 Of Customs Law No. 235 Of the Article 1 Of paragraph (c) bands 4 No transactions shall be in accordance with paragraph. "

As it stated in the above paragraph, Circular before the people in this situation 5 The difference in payments referred to in Article, The lawsuit followed the case as there are still possible and can be fixed with experience lost.

The wording of article text, Customs Law 235 Of the Article 1 Located in the paragraph "the importation of goods, licenses, contingent, permission to, Although certain cuts or organization is subject to the availability or adequacy of the given document will not be subject to suitability and adequacy have been like if it is determined that the document or the document is declared, In addition to customs duties of goods, administrative fine of twice the value of the duty paid goods supplied. "provision to be considered valid for the surveillance documents, be regarded as a license is understood that the surveillance document. For, otherwise, the above-mentioned 235 Article of the penalty shall be imposed on the application of the provisions of paragraph, of course, then 235 The article 4 The paragraph should also be applied.

In this respect, we continue to look, Receiving only tax difference, the demand for payment of the difference between the collection to be seen as proofs that permit surveillance of the surveillance document is fine, though the customs value of goods notified within the specified value, oversight will result in the value of securities is perceived as a customs matters that are completely contrary to international legislation on customs valuation. Moreover, this case also fine (Customs Law 234. Article) It will need to be implemented. Whereas; not to see the document as a natural result of allowing the surveillance document, Subsequently controls (CN is caused by changes often cause) A process for the goods declaration and the owners were found to be subject to surveillance will be reported to the Ministry of Economy is open only yapılmayıp.

also, Also draws attention to the unevenness in terms of legal technique: "It appears from the notification within thirty days after" in the phrase "after" review of how the word should be done? Then when you start? e.g, the statement 10 After days "after" as addedilip 30 If the day payment period starts from the date suggested that counter-argument would be how? Another point "statement" stems from the word: Obliged to give notice bulunuls phone notification task it is going to be fulfilled?

In this regard, "After the notification done" instead of the expression "Made from the date of notification" of the phrase being used is considered to be more appropriate.

2012/3 All terms Circular No., and subsequently controls in terms of return to open closed but simplified embodiment of a declaration that the method is seen that the process utilizing the blue line and the circular saw arranged to return control performed deferred.

2012/3 Another amendment to Circular No. "reservations declaration number of companies engaged in the registration statement and 7/2/2012 Since then the reservations of record of the case involved the Ministry of Economy regarding the declaration will be made available to the relevant Customs Directorate of the case filed against the court and principles numbers, lawsuits and petitions must be immediately conveyed to the Ministry of Economy of the documents listed in the annex. "provision of, Ministry of Economy Ministry has notified us that want to be involved in the case, 20.12.2017 dated, 2017/24 It is repealed with Circular No..

  • Result

As a result; Customs Law 235 Article surveillance provision of the problems stemming from the practice criteria due weight value that appears to be intended to exclude from the scope of this article 2012/3 Circular No. and subsequent changes is to bring the final solution to the problem discussed above Circular.

Customs Law to the issue of securities surveillance application criteria 235 indicating that an arrangement is considered outside the scope of the Article could be resolved by making. In a lower level of the Customs Regulations 181 Of the Article 10 Writing clearly fails to control the operation to be performed in the relevant institutions retroactive provisions of paragraph, Customs Law 235 Specifying whether application of the article can be considered as a solution, but it is thought to be implemented on the basis of the law in this way.

Of course, the above evaluation, surveillance document, permit is a reflection of the tendency seen as. Otherwise the legislation is to be made simpler: In subsequent checks of the Customs Law 235 The application of the article will suffice the need to announce a circular. Because, 235 Article text such an interpretation is extremely suitable.

Another possibility 235 Penalty prescribed in article can be alleviated, The question whether or not application of the provision of the said article, even if attenuated response will wait.

securities seen as foreign trade is conducted surveillance application criteria of policy measures, The space between the foreign trade measures to address these measures are considered to be appropriate to the area described in another article.



4458 Customs Law No.

Customs Regulations

2004/7304 Decision on Application No. Import Surveillance

On the Implementation of Supervision of Imports 2010/1 Decree

On the Implementation of Supervision of Imports 2017/9 Decree

2012/3 Circular No.

2016/18 Circular No.

2017/24 Circular No.

2018/3 Circular No.



Hakan Özkan

Customs General Directorate

Customs and Trade Specialist

e-mail: haozkan@gtb.gov.tr

Tel: (312) 449 31 46

1973 He was born in Afyonkarahisar. He completed his primary and secondary education in Afyonkarahisar. 1999 In A.. He graduated from the Faculty of Political Sciences Department of International Relations. 2002 he began his career as an Assistant Specialist at the Customs Undersecretariat of Customs. Halen, Ministry of Customs and Trade Customs continues to serve as the General Directorate of Customs and Trade Specialist.