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01.08.2017 dated 30141 numbered Official Gazette of the Customs Regulation Amending the Regulation 4 and 5 No. Customs General Communiqué has brought many important changes in the transit regime.

Basically statement in front of national transit operations, guarantee applications, high risk of smuggling goods, operation of the competent authority,comprehensive changes regarding the declaration of unconstitutionality cases are outstanding. If we analyze these changes will;

1- Pre-register application
The transport vehicle in road transport before the changes coming to the Customs Territory of Turkey 2 hours prior to or subsequent tool it is not possible to come to 1 While the Regulation should be given a summary declaration in time with the new changes 67 of material 4 The third paragraph "in road transport, Turkey, except for goods brought into the customs territory under a transit operation started under international conventions, summary declaration also contains information input is given to the customs authorities in electronic form before the arrival of the transit declaration to the customs office of entry vehicle. "are held in the form of. Common Transit countries covered by the European Union with these regulations, EFTA countries, For future vehicles to our country from Serbia and Macedonia does not any statement or summary should be declared only national transit regime within the framework of border customs administrations of them in transit to the customs authorities "TR" code is indicated should be given before the arrival of the vehicle of national transit declaration. Would result in the reduction of the application in question, especially customs administrations is the importance behalf be able to reach the declared information and appropriate risk analysis before arriving vehicle to accelerate the process of entry administration with an effective application and waiting time.

The most important fact in the mind worn mentioned changes, especially if the vehicle will enter our eastern gate of the European Union under the Common Transit countries, EFTA countries, What if such a transaction to be sent to Serbia and Macedonia that there will be in this case a non-transit operations have begun in advance will also be part of a national transit regime of goods transit.

2- Declaration of unconstitutionality states
In the case of violation of the Regulation before changes Statement 249 In no lack of material goods in free circulation in excess and sex disaggregated as material in new condition as differences in national transit operations 239 The by Article, The differences in the common transit procedure 240 Eluted material Inc..

receipt of taxes for the missing goods, In the coming seals intact goods by road 20 , In the sea 45 fails to prove the defect within days, while it is stated that the tax should be charged for missing items in case the lack of new cases of national transit operations 20/45 time of day prove 28 days to download it, In case of a written application 28 More can be extended at the same time it is stated after tax for the arrival of the lack of notification 3 When you want to be paid in the day of arrival and payment of this tax shall be collected by the authorities of the office of departure to the taxpayer of any statement to be released to ease the declaration was made without.

Partners for defects will be part of a transit operation the seal of the case to be robust the results checked for deficiencies without the authorities of any proceedings arrival sent to the office of departure to continue the missing amount on transactions provision was brought in and the formalities reduced by eliminating the possibility prosecuted in both destination management in both movements administration required by this provision As a result of the acceleration of the process it is provided. Seal the lack of solid or goods to Turkey to understand that if he emptied or replaced in the Customs Territory of the authorities of destination is specified to make the necessary collection.

In the case of the excess amount will be closed for more than the old condition of the goods in the declaration of property 20/45 time in both the common transit procedure specified in the new case, both national transit operations in the event of proven-day period in case of failure can be demonstrated in a declaration made over the regime for goods that are subject to the liquidation 28 In this day and time rearranged in excess of misrepresentation or to file a declaration regime for more proof that the goods if caused by overloading are mentioned otherwise would be subject to liquidation.

3- Guarantees applications
One of the most important points of the Collateral Directive implementation in the national customs transit regime 493 Take used in accordance with Article collateral in secured transactions and in particular the widespread use of taxpayer guarantee of the transit operations of collective known as the global guarantee 01.11.2017 The date can not be used. As this case is in the common transit procedure may be used only in national transit operations and comprehensive guarantee of individual guarantees. This will return only a global and comprehensive coverage available to all customs operations for a company that makes national transit operations due to the comprehensive guarantee required to obtain when will bear an extra cost but tracking makes it easier in terms of reduced collateral types for customs administrations.

avoiding the making separate coverage for comprehensive coverage and individual coverage applications for transit of companies making arrangements for can be used for all regimes apart from other customs procedures, as the name can also be used efficiently for both sides of this arrangement is the European Union in the Customs Code provides convenience is a party to the cost of the other party simplification must provide collateral types.

Only comprehensive and cost requirements and procedures to be used in the transit operations of individual guarantees were loaded into a separate comprehensive coverage especially considering the importance that comprehensive guarantees widespread. this importance 4 Serial No. communiqué made particular has increased with the determination of the comprehensive guarantee in application without giving discounts and terms of guarantee.
Comprehensive coverage with comprehensive coverage of the company or received by the company to apply 2 exceed the million and provide comprehensive guarantees made using the process conditions in both the number and the year will be able to benefit from discounts if they encounter a minimum by using properly both criminal enforcement regime. This amount of letters of guarantee given to the Ministry with discounts amounting to remain the same despite letters 2 solid even about 3.5 solid as collateralized trading firms will have the chance to make a big cost advantage is achieved.

Guarantees to give up on organizing the new notification without reference letters of guarantee amounting to up the process of opening letters of guarantee companies able to do way costs are reduced to zero. Of course, the terms of such an effective simplification is aggravated proportionally. This is for simplification 3 year to the third level of comprehensive guarantee users, at least the last year 4000 transport transit declaration to be made, The number of returns %0,5 Act not exceeding in the 235 Article penalty and %2 Having eating tray exceeds the irregularity penalty, ISO 9001 with 27001 The permit contains conditions, such as having a guarantee waiver also be non-carriers using in the firm guarantees only to the transport authority and the documents have owned 100 attractive total 200 Not be given because of the conditions to be moved.

Another issue related to the Common Transit Convention Coverage of letters of guarantee that the guarantor's liability guarantor of transit operations that are not released obligations related to the transit operation 9 Failure to that reported in the last month ermekteyk, grn'n the return of letters of guarantee from the date it was closed from the system 10 Shows noted after months. On the other hand the communique 13 Of the article 2 NC letters of guarantee have been returned, even if it is made a notification to the guarantor is mentioned in the paragraph would continue, though in this case the guarantor of the obligations of a guarantor Even if the return of letters of transit operations 9 If reportedly not released within months 3 The risk of the guarantor of this debt may be requested throughout the year will continue throughout this period.
In addition, letters of guarantee given by the guarantor that the communique coverage for fines 14 Of the article 3 A taxpayer held pursuant to paragraph fines can not therefore be charged to the letter of guarantee that the debt will not only prevented the return of letters of guarantee due to a transaction with fines.

Finally conspicuous related to collateral, and I think the important issue of Communiqué 4 Of the article 4 In paragraph "transit procedure to calculate the necessary guarantees for transported goods covered by the applicable case to be put into free circulation of the same goods import duties, including the highest rates on the basis of the full amount of customs duties that may arise to be calculated considering alınır.b in frame, That the free movement of goods, preferential tariffs or quotas are not considered. also, The scope of the common transit procedure shall be considered as goods not in free circulation of goods in free circulation. "According to the provisions of this tax provision %20 Taking more than the application of the Common Transit Convention ends up in a parallel manner.

4- High-Risk Bearing Goods Smuggling
01.05.2016 It is a party of our country on Common Transit Convention changed, and that the list of goods with high trafficking risk of changes abolished in our country and also in terms of the application only when carried out operations regardless of this list of common transit operations if their national transit operations Customs Regulations 33 Located in the annex to continue to use this list was numbered.

Modifications to these lists is removed in parallel with the Convention, especially within the range guarantees extensive coverage for conveying the goods which carry the list of the list content of the goods covered by the limited current labeled Void separation extensive collateral. comprehensive coverage of the current limited companies will now be able to edit this respect, the transit declaration for the carriage of goods by all these guarantees.

5- Transactions of Competent Authorities
Regulations for movement administrations 213 Of the article 3 paragraph for the adoption of a declaration made out of system 30 The declaration will be rejected if not referenced in the specified day 4 Serial No. Communiqué 19 Provisions of Article 2 paragraph of this time 20 It is organized as a day, Confusion on this issue is likely to occur.
changes in the form of correction can be made with the approval of the customs authorities after the supervisor is the most important developments related to the operation of the authorized statement released in the public or national transit operations in respect of any corrections national transit operations can not be done. In this way, frequently encountered in the release of the goods, but the reduction of costs incurred due to the lack of another option from the resulting declaration in the process of cancellation must be done without leaving the customs correction is provided.

Communiqué whereas a further development of the known case of vehicle license plate information to carry objects to be declared the license plate is entered in the system is then correction should be made 28 Of the Article 1 In paragraph "Motion customs office, The accuracy of the credentials entered in the transit declaration with the tool is checked; It is entered, Said information is saved to the system. "Ruling in" was entered "may be omitted from the phrase is understood that this situation should be entered in the administration system.

In another important development, especially in the neck and the incident path of multi-modal transport operations and transit vehicles escorted to document changes in the seal 55 and 56 filling the box numbered embodiment are that it can be continued and transit operations. With these arrangements, it has been previously is advantageous in terms of any problems in the event of or multi-modal transport in vehicles changes again returns opening process is in progress in such circumstances it will interrupt the functioning of the records transit regime will be made on the same beyannn up time and cost.

Transit times are associated with particularly solid attitude as time expired in the customs authorities have tried to prevent the stretched and cut fines for reasons not attributable to the taxpayer in favor of the taxpayer. Not take into account the expected duration of their previous customs administration, particularly in partial shipments, road construction, Consideration of an accident and failure conditions have emphasized the need.

6- Other Changes
Especially 4 Serial No. communicated in as much detail as the code of the message to be sent for processing to be performed by the customs administrations in the transactions to be made in explaining the customs authorities have taken important steps in order to ensure uniformity. In this context, very large been lacking in research and in what form will be used to do the collection procedures have been described which messages.
Finally largely responsible common transit named as a beneficiary in parallel with the Convention and the regime-change regime of rights holders in respect of the transit regime only indicating origin would be financially responsible, rights regime traffic ticket outside the financial responsibility of the owners actually responsible formerly, In cases where no investments were prevented their prosecution of trafficking offenses.

7- Airline Simplification
5 Serial No. Customs laid foundation of the General Communiqué with the airline simplification able to offer already eektronik as manifest and bill of lading electronically and airline companies that provide other terms and conditions contained in the communiqué transit declaration without presenting the manifesto and bills of lading were allowed to make their transit operations.
Thus, airline companies should bear the burden of transit declarations via the customs authorities should be made of this declaration of approval of control and followed the arrival notification from the system load of this statement has been made of the arrival checks.

Evaluation
Customs Regulations, 4 and 5 Serial No. notification will begin a new cycle with the transit operations. Entering information support plate, The difficulties in overtime, Adjustments can be made after the release process, in violation of state regulations declared, In the event wayside and multi-modal less bureaucracy and faster processing capability to make it easier for firms of transport has helped to increase.

Scope of collateral in the sale applications, collateral %20 Instead of taking the form of the amount of taxes will provide more support to increase their competitiveness, creating significant cost advantages for our company.

the ability to move quickly as it should be in cargo handling arrangements with the airline and our company are outstanding as regulations that will help us come to a level that will satisfy their customers. In this context, the only transactions with transit by air, rail and sea, but not limited basitleştirmelerinb also in the development of our country will soon need of companies in these sectors should be implemented is very important.

Changes not only provide convenience to taxpayers will also increase the functionality of the customs authorities. In particular, prior to the national highway transit declaration it is important for an effective risk analysis. Explaining in greater detail the process to accelerate again to extending administrations and simplifications made uniform implementation and reduce the workload on the customs authorities considerable.

Hope SEDELE
Accredited Customs Broker

Source: Customs TV

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