Period: 21 Legislative Year: 1 Warning: You Are Viewing Act, The Parliamentary General Assembly Has Already Adopted. If It Does Not Include The Changes Made Later. Customs Law

Original Language Title: Dönem : 21 Yasama Yılı : 1 Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. GÜMRÜK KANUNU

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CUSTOMS CODE
 
 
Kanun # 4458    Date of Admission: 27.10.1999 

 

ISRAELKISIM

General Provideems

BIsraeli DIVISION

Purpose, Scope, and Key Ties

ARTICLE 1- The purpose of this Law is to determine the customs rules governing the Republic of Turkey's Customs District and to be applied to the outside and the vehicles.

MADDE 2- Republic of Turkey Customs Region, Republic of Turkey It contains Turkey's territorial waters, inland waters, and air are included in the customs area.

The Turkish Customs Area and Customs Zone that passed in this Law refer to the Customs Area of the Republic of Turkey.

ARTICLE 3- In this Kanunda,geçen11. "Undersecretary" statement, Undersecretariat of Customs;

2. "The statement of customs administration or administrations is the complete set of administrative units in the central or central central or framework of which the entities specified in the customs legislation are met; ortamamen3. " Kishi " statement, real and legal the business of which it is authorized to make legal savings in accordance with the current legislation, while legally having no legal status;

4. The statement of "a native part of the Republic of Turkey Customs Region",Bua) All actual people in the region who have a legal residence;

b) are registered in this region All legal entities or other entities that have a location, a legal office or location;

5. "Decision", including information about customs and customs, about a specific subject in relation to the customs regulation. administrative savings that will result in a legal result on one or more of the following;

6. The statement "on the free movement" of Turkey is a party to the free movement of the people who have to remain a member of the international Subject to the production of the Turkish Customs Region, subject to the use of the the Turkish origin, according to the 18 and 19th clause, regardless of whether the entries are native;

7. The "Customs status" statement states that the country has entered a free movement in the Turkish Customs Zone.

8. "Customs taxes" statement, all of the import taxes or export taxes applied to the current under the applicable provisions;

9. "Hit taxes" statement,

-The customs duties stipulate in the push, and the effective taxes,

-Special regarding policy policy or work-related agriculture Import taxes under the framework of regulations;

10. "Israel taxes" statement,

-The customs duties stipulate in the export and the effective financial burdens

-Special to the policy or use of agricultural policy products. Under the regulations, the following export taxes;

11. "The liable" statement, all of the people responsible for meeting the customs obligations;

12. "Customs oversight" statement, customs regulation, and customs supervision in required state customs to comply with other provisions that will be applied to the property in the bottom generally implemented actions by their administrations;

13. "Customs control", to comply with customs regulations and to comply with other provisions under the supervision of customs in the required state, to prove the existence and authenticity of documents, audit of documents, books and other written documents, control of transmission vehicles, and control of luggage and people, or on top of them, administrative control. custom actions, such as the construction of remediations and similar actions. gümrükçe1414. The statement,tabi14. "A customs-approved process or use of use",eþyanýna) to a customs regime,

b) Enter a free zone,

c) re-enter the Customs Zone of Turkey. export,

d) Israeli,

e) Customs leaving;

1515. "Customs regime" statement,

a) Free navigation regime,

b) Transit regime,

c) Customs antirepo regimen,

d) Dahlia Push Regime,

e) Customs control The execution regime,

f) Interim import regime,

g) Harinte idowing regime,

h) Claim the Israeli regime;

16. The statement of "Customs statement" is subject to a customs regime under the specified terms and principles;

17. The "Beyan owner" statement is the person in the statement that is in the statement of the the statement referred to in the statement

18. The statement "offered to customs" statement, in accordance with the customs administration or any place deemed to be customs or appropriate, in accordance with the specified rules and principles, customs management statement;

19. "Delivery delivery" statement, subject to a customs regime for the purpose of the customs administrations for the purposes stipulated by the customs regime that is held;

20. "Regime of the regime" statement, either a customs declaration or a customs statement to the account, or a customs regime that belongs to this part the transfer of rights and obligations related to it;

21. "The right holder" statement is a permission granted to them;

22. "Ellewing" statement, without dementing the noble qualifications of the right under the customs supervision, location, from large containers to small containers, ports to refresh or repair, air, remove, remove, and more;

23. "The following" statement, product, and camel;

ÝfadeMADDE 4- , which is a match with the customs management. To abide by the provisions of the statute, decree and regulation based on the Law and this Law; to be subject to the supervision and supervision of the customs administrations in accordance with the provisions of the law, statutes and ordinance, which are required in this Law; these administrations all kinds of taxes, pictures, and taxes on their own behalf or government. to pay fees and fees, or to guarantee the collateral; the law, statutes, decree and the provisions of the regulation are obliged to carry out all kinds of obligations that are required to comply.

SECTION OF

PART OF THE CUSTOMS LEGISLATION

Provisions For The Rights And Obligations Of The Business

MY ALLOCATION OF

SEPARATETemsil

ARTICLE 5- All people may appoint a representative for their business in the customs administration to reallocation the savings and the savings that are envisioned with the customs legislation.

The transit or the people who are in the brain as an increase The representative is the one located in the Turkish Customs Zone, except as such.

It may be clean, direct, or indirect. The agent moves to the name of the person in the case of a representation. In the case of indirect representation it is on its behalf, but it moves to the account of the father. The representative must represent the representation of the represented person, indicate that the representation is direct or indirectly, and ibz the customs administration of the representation of the representation that it has.

A move to the name or account of a father The person who does not represent or has a representation of a representation is acting on his behalf and in his own account, stating that he is acting on his own behalf and in his own account.

The 1st of the 225 They can follow the lead in the customs administration as a representative of the country.

SETTING UP

DECISIONS ON CUSTOMS REGULATIONS

MADE 6-1. Any information that demands that the customs authorities make a decision on the implementation of the customs legislation is required to provide all information and documents required for the decision to be made.

2. Request a decision to make a decision It must be done as a software. Customs administrations make a decision within thirty days from the date on which they have reached the request. The given decisions are made available to the owner of the report.

However, if compliance with this time is possible by the customs authorities, the specified time may be taken. In this case, they provide information by specifying the additional time they deem necessary to decide on demand, with justifications justified before the deadline set up above.

3. Customs Decisions made by the administrations against both the reddine and the failure of the failure are justified in order to appeal the following in the Onsecond Mode, and these considerations are indicated in the decision.

4. Alınnan verdicts 245 provisions of customs duties for withholding is effective immediately.

MADE 7-1. The decisions of the customs administration in favor of the are revoked in favor of interest.

a) If the decision is made based on either the wrong or missing information,

b) the owner must know or need to know if it is wrong.

c) If it is determined that the decision is not possible to be based on the correct or full information,

2. The decision in favor of the attention is made or may be revoked.

a) One or more of the other forecasted. the fact that too much of the code is not real or unreal,

b) Leeine Failure to comply with an obligation that is envied in a decision.

3. The cancellation of the decision is due to the failure of the resolution.

4. 1. The cancellation of the decision, according to the provisions of the 1st of the 1st, the cancellation of the date of cancellation of the decision, 2 ci to the provisions of the The decision to cancel or leave the given will be effective from the date of the teblioese. However, in exceptional cases, the cancellation or the effective date of the decision may be deferred under the conditions set by the effective date of regulation, in exceptional cases where the decision is required.

MY THIRD MONTHBilgi

ARTICLE 8-1. Kishiers cantaleprequest information about the implementation of customs regulations from the customs authorities.

However, such a claim may be rejected if it is based on a intended import or export operation.

2. The information is provided free of charge to the claimer. However, expenses made by the customs administration due to the return of the specifically to the chemical test or for the withdrawal of a claim, or the expenses made by the customs administration.

MADE 9-1. The written request is provided by the Undersecretary or authorized customs administration with a description or press information.

2. Information about the program's tariff or honeymoon, customs administration, owner's office only, or the identification position of the person, and the customs process that will be completed only after the information is provided. topics for the subject.

The issuance of the suspect ' s knowledge is based on the identification of the person involved in items 17 to 22.

3. For the information of the information area,

a) For the status of the suspect, the statement is Compliance with each look in the information that is defined in the information given to the person to be given bulunduðunub) requires each time the condition, which is described in the information provided with the status of the country to be declared, to be declared, and the need to gain access to the information, which is described in the information provided by the situation that requires the right to be declared, and.4. Three years from the date of the honeymoon tariff return date is valid for three years from the date of origin of the suspect. Information that is based on the incorrect or missing information that the claimer has given is canceled.

5. Lose the validity of the term information:

a) disregarding the Turkish Customs Tariff and comply with the provisions of the information provided

b) the World Customs Organisation the nological, izahname, to not comply with any of the decisions of the tariff positions,

c) the notice of cancellation of the information or information that has been revoked.

(a) and (b) the information that is being informed. The number of people who are specified in their self is the information of the field. The date of loss of validity is a publication in the Official Gazette of those delics.

6. The host loses its current status in the following situations:

a) A regulation regulation or an international understanding of the rules and the information provided by the information provided by the information that was brought in. It does not comply with the

b) the World Trade Organisation's compliance, and does not comply with the decision to comply with the statement and resolution,

c) revokes the status of the host, or has been announced. for information to be provided.

7. The rightful owner of the current tariff or contact information that has lost the validity of the 5 and 6 red provisions is based on the information, and prior to the loss of this information, above all or above. If they are done, they may use the current loser tariff or contact information for a period of less than a period of time from the date of the publication or the date that the theme is made. However, the validity period of this document is based upon the customs of an import, export, or front-permit document for those products in the process of customs operations. The Council of Ministers is authorized to make exceptions to these fikra provisions.

8. The 7-nci fikra provisions for the information or menu information may only be used for purposes of the following.

a) The identification of a line of Israel or export taxes,

b) The calculation of all payments for export or export by export tax returns under the scope of the agricultural policy is

c) for the purpose of the customs declaration of the country, with the fact that the documentation is under way in the knowledge of such tariff or information. The import of customs duties for the registration of the testicli, The use of an export or a prepermission document.

FOURTH MONTH

Provisions Of Other Provisions

ARTICLE 10-1. The Undersecretary of Customs takes all measures necessary to implement the customs legislation as a result.

2. The practices of customs legislation are simplified, in what state and under what conditions The principles and guidelines are determined by regulations.

ARTICLE 11- Related kits, or indirectly related to customs, are registered with customs duties at the request of the Undersecretary of Customs or customs. to provide all necessary documents and information within the specified time period and every yardýmýThey cannot avoid giving information to themselves, citing privacy provisions in special laws.

MADE 12-1. The customs authorities must retain all information obtained according to the confidential or nondisclosure basis. Such information may not be explained without the permission of the person or the authorities who provided the information. As such, customs administrations give the information to the relevant authorities as legal provisions or judicial decisions to protect the data.

2. Information of confidential information obtained due to customs duties provision, use, save, save time, and the provisions of the third party are determined by the regulation.

MADDE 13- People with respect to the document and information that are identified in article 11 with the purpose of a customs check for a period of five years they have to be saved.

Document retention period;

a) (b) stipulate in the fir At the time of the state of the people, it is discounted or reduced due to the registration of documents in relation to the release or the registration of the documents declared for export, and

b) for the registration of documents declared for entering or export. for the part of the country that enters free movement in Turkey with import tax, the end of which is subject to customs custody;

c) for the country, which is subject to a Turkish customs regime, the end of that customs regime is terminated;

d) be placed in the Free zone for the part, eat the output from the following;

They are starting to work from the end.

ARTICLE 14-1. The durations, dates, or maturity specified in this Code may not be extended or postponed until a special provision has been made. If the duration of the date, date, or maturity date hits the official holiday day, the official start hours of the first day of this period will end at the end of the day.

2. If the duration is certain to be a week or month, the day after which the day of the last week or month expires at the end of the day of the week. The term expires at the end of the last day of the month if the time period is no longer available.

ISRAELKISIM

UnsurlarUnsurlarUnsurlarUnsurlarISRAELBÖLÜM

UnsurlarBÝRÝNCÝUnsurlarALLOCATE CUSTOMS

Customs Tariff and Reaction to Tariff Positions

UnsurlarUnsurlarENGLISHGümrükGümrükFINANCIALVergileriGümrükCustoms and Customs

MADE 15-1. The customs duties are calculated according to the customs tariff that is in effect at the date of the customs liability.

2. Measures to be determined by special provisions of the business trade, if necessary, apply to the tariff position of the subject.

3. Customs Tariff:

a) The Turkish Customs Tariff Cetveli accepted by the Council of Ministers,

b) The didier rulers, which are based entirely or by the Turkish Customs Tariffs ' Cetveline or have been identified for the implementation of tariff measures against the Turkish trade, will be applied to the extent of the Turkish Customs Tariff,;c.

-Customs tax rates,

-Tarism policy or work-in-law Türkiyee) Turkey's preferential tariff practices that require a preferential tariff application with some country or country groups in the framework of special regulations related to its products,

d) Turkey. By all, some countries, country groups or other parts of the country's preferential tariff practices,

f) Apply Exemption or discount applications to apply for some of the following,

g) The above .Covers the remaining tariff applications.

4. If the provisions of the fixed rate taxation are to remain withheld, the declared person (d), (e) and (f) of the third party, (d), (e), and (f), are the same as the person who has been identified in the terms specified in the 3-party (f). will be required to apply. If necessary conditions are met, such demand may also be made after the completion of the customs or the delivery of the site.

5. A specific import specified in the Bentons of this Article 3 (d), (e), and (f). SonaA) Where tariff quotas are mentioned by

a) When the identified import volume is reached,

b) In cases where the tariff ceilings are mentioned,Bakanlara) with the Council of Ministers Decision.

End erer6. Statement of determining the position of the site, subject to the current provisions,girdiðia) a subposition of the Turkish Customs Tariff Culer or the 3rd party (b) a subposition of the divest ruler envisioned in self,

b) Based on the whole or the part of Turkish Customs Tariff, or is based on

7. A sub-position of a divest ruler created by the Council of Ministers determined to implement tariff measures that add subways to the tariff schedule and belong to the private areas are not implemented.

7. The Tariff Roster, the stammer, and the president, the Undersecretary, and the Official It's published in the paper. The text that is published in this form is based on administrative and accident applications.

MADDE 16-l. , a preferential tariff that may benefit some, on the basis of the term and final use of the article, The Council of Ministers is subject to the above.

The provisions of the article 80 and 81 are applied when a permit is required.

2. The preferential tariff expression mentioned in the 1st trailer means a discount on import taxes or an exemption application, even if it is covered by tariff quotas.

PART OF THE REGION

MenuEþyanýnMENU

SETTING

A Non-preferential Menurei

ARTICLE 17- The non-preferential range ofmenþeia) the implementation of the Turkish Customs Tariff, except for the applications stipulated in the 3rd section (d) and (e) of the 15th article,tarifeb) the tariff measures on the business of the Eu The implementation of the measures made by the Decision of the Council of Ministers,

c) the preparation and issuance of the provisions of the Mention are determined by the

Objectives in accordance with the provisions of the Articles 18 to 21 of this Law.

MADRID 18-1. The country, obtained or manufactured in a completely country country, is the country's origin.

2. In a country obtained or manufactured in a country,aa) The mining products that are raised in that country,

b) herbal products collected in that country,

c) O living and developing animals,

d) products derived from live animals in that country are

e) the spate and poaching products that are held in that country,

f) are registered or registered in that country and the country's bandits are The vehicles involved are the hunting ground for the country's land waters. products and other seafood,

g) the products that are registered or registered in the country, and the country's bandits,

h) obtained from products envisioned in factory vessels (f), from the bottom of the land waters of that country. by the country in which it has the right to be exclusive of the land in the sea, the products collected by that country

are only collected in that country to obtain raw materials, and the amount and increases obtained from the manufacturing process or from the use of the use,

j) In any step of production from above, the number of self-contained in the world

Is understood to have derived from the descendants of these people.

3. The country expression in the implementation of the 2-nci factory also covers the land waters of that country.

MADDE 19- A new product is manufactured in more than one country in a country to be counted, or to create a new product. A significant step in manufacturing and the most recent economic need to work and action should be done in that country.

MADDE 20- The purpose of the United States is to process the provisions of certain countries in the country. Or as a result of the investigation, an imposition in that direction is a kind of business. Or, the country is not counted, based on the 19th amendment, and that country is not counted.

MADRID 21-1. The mendage is an example of a demon. However, in accordance with the provisions of the international and bilateral understanding, if you are asked to take advantage of a discount tariff, the country is the country of origin or the country of origin, if desired. It is mandatory to notify you that it should be counted as such.

2. In the remainder of the 1st instance, the country is involved in the operation of the country and the country of origin, origin, gender or nature, and the menu. The regulations and principles are determined by the regulations, as they do not to be searched.

3. The information in the range of the process is determined by the regulations under consideration of the international regulations.

4. Customs to request additional evidence, in case of a serious case, in a serious case of the right of the right-to-menu item. They're in charge.

SETTING UPÝKÝNCÝPREFERENTIAL Menusid

ARTICLE 22- The preferential preferential rule rules that are intended to benefit from the preferential tariff practices set forth in article 15 of this Code;

a) for the extent of the meanings set forth in the 3rd section (d) of the 15th section of the pearl. anlaþmalarb) with the decision of the Council of Ministers for the absorption of the preferential tariff applications that are specified in the form of the 3rd (e) section 15 of the 15th Article, are identified by the Council of Ministers.

THIRD PART

A Customs Service Of The United

MADDE 23- A customs service of the country, For the purpose of implementing the tariff that is introduced on specific issues of the Customs Service and trade, it is the same as specified in the provisions of this section.

MADE 24-1. The customs service of the state of Israel is the property of the United States. The price of the sale is the price that is paid or paid, as well as the necessary corrections according to the article 27 and 28 of the export to Turkey.

As of the end of the year, the price of the sale is based on the duty of customs. koþullaraa) an overhaul or use of the product,

-the laws of the Republic of Turkey and the laws of the Republic of Turkey, which are authorized by the

-to resell the area. KýsýtlamalarRESPONSES, which do not affect the value of the product to a significant extent,

At least, no answers are subject to it.

b) The sale or price may not be the subject of an undetemable commenter or dim view of the item being determined.

c) either resell or any other than the current If a portion of the product caused by an overhaul or use of an overhaul, or whether a portion of the damage is being sold, it must be able to supplement the price of the imported or otherwise paid price according to the provisions of the article 27.

d) Do not have a relationship between the front and the row; if the relationship exists in accordance with the provisions of the 2nd section of this Article, the price of the sale is acceptable as a customs service.

2. a) does not provide sufficient reason for the return of a relationship between the receipt and the sale of a relationship between the six and the chess, in determining the price of a row by applying the above-to-plug provisions. In such cases, it is considered the price of the sale, if it is determined that the price is not affecting the price of the business. Based on information obtained from the statement holder or other sources, the customs administration reports the statements to the owner of the statement as written to the person who is concerned about the price. The owner's right to respond in duration is withheld.

b) A row between each other's relationship between each other and the property of a statement that represents the exact same or near-truth of the value of the person who is in fact If it proves that someone is very close, the price of this sale is agreed upon by the provisions of the 7th century.

-We sell and sell the same or similar terms sold to Turkey for export purposes, and the price of a row between the rows,

-The same or similar, the 25th of the 25th The customs section, identified by the provisions of the nci fund (c),

-the same customs as the same or similar, as determined by the provisions of the 2nd section of the 25th section (d) of the 25th Article.

In the comparison process with the following precedes, The commercial level proved to the expense of the sale, the quantity, and the quantity of the item sold by the 27-point item, and the expenses that were not claimed by the sale, but not in those cases where the sell was assumed. differences are considered.

c) (b) the discounting of the disregarded self, the statement use the owner's entry and only the location to be used. (b) no replacement will be detected to replace the price of a product based on its provisions.

3. a) The price to be paid or paid is for the imported interest, whether or not they have the benefit of the import, or the payment that must be made It's all packed. This price covers all payments that are imported or made to a third party, in line with the imported business, to account for an obligation of the purchase or the sale of the purchase. Payments may be in the form of a money transfer, either as an accredited or non-concitable form of precious, or indirect, or indirect,

b) in addition to the marketing of the 27 nci, your own account, including the marketing of the child Any activities that are made by the benefit of the sell or sell are not recommended as a direct payment to the line of sale. Expenses for such execution are not added to the price paid or paid for by the identification of the customs duty of the imported country.

MADRID 25-1. The customs code, which cannot be determined according to the provisions of the 24th clause, is determined by the implementation of (a), (b), (c), (c) and (d) of this material in the case of the 2 nci fissors. A sub-bent provisions cannot be applied unless the customs service is determined by a top bent provisions. However, the implementation of the statement owner's written request may be determined by the customs administration (c) and (d) the implementation of their (d) points.

2. When the provisions of this clause are set, the customs will be determined by the following methods:

a) Selling for export to Turkey, the sale price of the same or the same date that was exported on a recent date,

b) sold for export to Turkey, the same as the same or similar date for which the company was exported. The cost of selling the business,

c) Turkey, or the same or similar country, add to Turkey with the price or the value of the materials and manufacturing or other manufacturing or products used in the production ofÝthald) the largest quantity of selling sold in the country at the price of the largest amount of sale in the United States. the profit and general expenses generated by the manufacturers in the export country for the export or profit or general expenses that are produced by the manufacturers in the export country, and the other price of the 27th (e) of the 27th article, or the other Calculated location from the collection.

3. 2 nci frykrans The principles are determined by the regulation.

MADDE 26-1. The customs service of the imported property that cannot be determined according to the provisions of the article 24 and 25;

a) Customs Tariffs and the General Agreement of the Trade-General Agreement,

b) of the Customs Tariffs and Trade General VII nci Article,

c) The provisions of this section are determined by the methods in accordance with thePrensipPrinciptive and general provisions, as well as the data available in Turkey.

2. 1 The price of the customs in accordance with the provisions of the pearl;bira) the price of the sale within Turkey of Turkey,

b) a system that prevents the Customs administration from accepting two alternative parts,

c) the following The domestic market price in the exporting country,

d) the same as the same or similar provisions of the 25th Amendment,

e) the cost of the cost,

e) the sale of Turkey for export to a country that is a country price,

f) Asgari customs caries,

g) Keyfi or fikative cots,

Esas does not receive.

MADE 27-1. When determining customs according to the provisions of the 24th clause, the price of the imported or price to be paid,yapýlýra) is not included in the price paid or paid for, but not the following: the portion of which is claimed by

i) the fees and the cost of the purchase commissions,

ii) the cost of the containers that are treated as one person with that current in the process of customs,

iii) packaging including labor and material expenses. cost;

b) to be used in the production and export purpose of the Israeli payi) for the appropriate amount of the goods and services that are not included in the price of, or not included in, the price of, or not included in the price of, the

i) of Israel, for example, or indirectly, for example, or otherwise. materials, features, parts, and so on,

ii) tools, widgets, shields and similar appliances that are used during the production of Israeli production,

iii) substances that are consumed in the production of Israeli production,

iv) are required for the production of the Israeli engineering, development, art and drawing that are actually made in the imported country Operations, plan, and draft preparation services;

c) royals and license fees that are not included in the price, paid or paid to be paid, whether from the direct or indirect cost of the job,

d) The part of the Israeli resale or place of entry, either directly or indirectly, to the sale of the United States;

e) the entry of an overhaul or replacement of the Israeli business again. Transportation and insurance charges that are made.

2. Filed by this item or are based on objective and measurable data for the price to be paidfiyata3. In the determination of the customs duty, no additional supplements are made in this item for the price paid or paid.

4. In this section from the receiving commissions statement, to which the importer's representative service is charged at the time of the sale of the country to be determined.

5. Identification of the customs duty of the Israeli ,a) The payments for the right to a lot of the country in Turkey,

b) Payment of interest for the current or resale rights of a non-quota for export to Turkey is not intended for the extent of the

1st section (c), and is additional price paid or paid for.

MADDE 28- The expenses that are paid to be paid or paid for by the Israeli business are not included in the customs duty:

a) the country is included with the Customs Region of the Republic of Turkey, including the meanings of Turkey The customs union has been replaced by a number of customs. shipping and insurance charges,

b) expenses for import, installation, assembly, maintenance, or technical assistance for imported, install, assembly, maintenance, or technical assistance, such as facility, machine, or equipment,uyarýncac) warned of a financing deal with respect to the Israeli interest expense claimed by the current;

d) payments made for the country in Turkey;

e) procurement commissions;

f) import taxes payable in Turkey due to the import or sale of the country.

(c) in specified people, financing is sold or sold by a major You don't look at it. However, if the financing statement was written and needed,alýcýnýn-sold at the price declared as price to be paid, paid or paid,

-The interest rate at that time in the country where funding was sold. set the interest rate level that applies to any type of execution,

Business.

ARTICLE 29- Use of data or commands to determine customs duty is essential to determine the customs duty of information. is determined by regulation.

ARTICLE 30- Based on the country's customs tax The Turkish Lirasas of the precious daughter are compulsory. Foreign coins printed in invoice or other documents are translated into Turkish Liras through the currency exchange rates of TC Central Bank, which is in effect at the time the customs obligation is due.

ARTICLE 31-1. The provisions of this section are customs-approved. No special provisions are affected by determining the customs duty of the person entering the free movement after they are subjected to use or use.

2. 24, 25, and 26 are the exception, usually quickly delivered to the consignment customs code of the perishable product, at the request of the beholder, customs It is determined by the simplifying ways.

FOURTH PART

LIGHT AND COVER

MADDE 32-1. According to a customs tariff, tax-based, tax-based, tax-based status, some positions and sub-positions are covered;

a) is not Gross and is self-contained. All packaging items and containers are not collected,

b) Net or only the current state,bulunulan2. Gross packaging of the product, subject to the tax, as well as the total. If he came, he would be subject to a tax on the state of his current state. tutulur3. If it comes in the same packaging, which is subject to tax rates and also gross waste, it will weigh over its net waste and add it to clear rates as packaging is. .

4. If the unit of measure is based on a unit of measure that is based on a unit of measure, it is determined by the guidelines and guidelines for returning them to each other.

5. The product's packaging,

a), does not include any known and known substances, or

b) Showing the value of their items in the invoice of the United States, where they are in a commercial business, as well as in a commercial business. ,

c) The introduction of anti-rope taxes as packaging for the purposes of escape,

, is declared separately and is taxable based on the tariff positions they enter.

However, through its own tariffs, as above the tax rate of the taxable packaging material, the customs duty of the property within The customs duty of the packaging material is calculated along with the tax rate, which is subject to the customs duty.

6. The packaging that is subject to the tax on the subject of the tax. The box, which is not qualified, the customs tax rates of the part and the end of the crop are subject to the tax according to their own tariff position if the rate of the above is higher than the tax rate,

the box that is subject to the tax on the part of the The dexterine and its prisoners are not in a commercial part and are most valuable. It is not subject to a customs tax, including the value of the person.

7. During a customs exam with the sampling method of the customs,

a) the port will not be scanned for a period of time alone. If a surplus is detected by the result, the scanned containers of the same breed and type are also based on the average of this excess. If the owner does not accept the action made in this way, all containers are scanned by the customs administration.

b) If a shortage is detected in the covered containers, you will not be able to do any of the following characteristics or damage or if your point is sent The amount of import taxes will be calculated if it is not proven to be advanced by or stolen.

However, in such cases, the rights of the customs administration or the owner of the statement have the right to weigh all the containers.

THIRD PART

Provisions To Be Applied To The Control And Customs Territory Of TheEþyaEþya, Until the Provisions of a Customs or Use of UseTabi

SECTION OF THE SECTION

, Entering And Entering The Turkish Customs Area

MADDE 33- Entering the Customs Zone of Turkey and making it through the exit customs gates. It is mandatory to track specific routes between the customs gates at the entry points of the Turkish Customs Zone and the customs gates that are in the inside. The roads and roads connected with the exit and the air were found in the Turkish Customs Area, and the airport's customs officials received the call, Undersecretary and the Official Gazette reported. publication.

A customs path is counted for the public service.

MADDE 34-1. The concessions that enter or exit the Turkish Customs Zone are subject to customs custody. They are controlled by the customs administrations, in accordance with the current provisions.

2. The burden and passenger may not be received and sent to the United Customs Zone without the control of the instructions that are coming to the Turkish Customs Zone or without the permission of the applicable customs administration; the train will not be able to continue; to say or add the train to the car. .Turkey's Customs Service may only be brought to an authorized customs administration in the area of the railway. A non-authorized customs administration in the region is not taken to an authorized customs administration under customs supervision.

Animals that will be carried out by the Turkish Customs Zone, the customs that can be controlled by the customs enter.

3. a) The ships from the ports in the Turkish Customs District are expected to go to the Customs Area unless they are unexpected or require a customs inspection, unless required by customs supervision. It can't be the route that has the mutate, it can't stop on the road, it can't touch the ships. And they can't move to places that don't have customs management. Customs officers are authorized to inspect the ship, load and all the necessary notebook, documents and records, and to seal warehouses and other places where they are required.

From ports of foreigners to Turkish ports or rivers. Ships stop or leave at certain locations to inspect customs.

ships from foreign ports or ships from Turkey to foreign ports have arrived and are at least three hours before their departure or by the agency. Customs duties are provided.

Ship by men and passengers to ships If they are in and out of duty, they may enter Turkey only through the authorized customs administration.

b) ships that make regular flights between the ports of Turkey and are not in the free movement of ships, or are on the way. if they comply with the foreign port (a) they are subjected to the provisions of the fissure. It is the undersecretary official to control the passengers and burdens of these ships and their cargo, and to put the principles and guidelines for convenience in customs.

c) (b) the time and repairs of the ships that remain in the port of Turkey are in the process of customs. It can be put into custody. Such ships may be listed by the Undersecretariat of Turkey and the Turkish ports, which are not in the free movement within the framework of the permit to be released.

d) (c), Turkish territorial waters and inland areas with written renovations. Customs and regulations on all types of surveillance are determined by the regulations.

4. Air vehicles that come to Turkey and are authorized to go from Turkey They can either land at airports or get up from these airports. These air vehicles are subject to customs custody. They act in accordance with the order issued by the captain pilots of the inbound and outbound airships with a special permit.

5. Air ships of Turkish and foreign navy and Turkish Air Force and the Turkish Air Force and the Council of Ministers. air harp ships of foreign states that come with permission are not subject to customs custody.

MADDE 35- Entering the Customs Zone of Turkey and normal operation of any customs duties in the customs and customs administration. during their hours.

However;

a) Railroad catars and regular flights The sea, the river, the land and the air, they can enter the Customs Zone at every hour of the night and the day. Sea, river, land and air, which are sporadic, can be entered into and out of the Customs Zone.

b) In the port city, ships are able to load and receive freight and passengers at night and at all times of the day.

c) For reasons of coercion, the requests to enter a port with customs administration or to load the ships that have to be left out of this port are also accepted by the customs administration. Any ship that has passengers and tourists can enter and exit a port with customs management during business hours.

PART OF THE REGION

Enter The Region In The Customs Zone

MADRID 36-1. The Turkish Customs District is subject to customs custody as of the entry of the Customs Zone. They are controlled by the customs administrations in accordance with the current provisions

2. To ensure that customs status is set up in question, the 1st of which is not in my free movement, is the 1st of Article 77 of the provision of the customs Until 163 and 164 are either re-exported or disposed of in the free zone, or until they are destroyed, or until they are destroyed.

MADDE 37-1. In accordance with the Turkish Customs Zone, without delay by the following, and in accordance with the guidelines specified by the Undersecretariat;

a) Deniz or any place deemed appropriate to a designated customs administration or customs,

b)

To a free zone, through the air or through the Turkish Customs Zone, through the air, through the air, and through the border.

2. Those responsible for shipping as a result of being transferred to the Turkish Customs Zone are required to comply.

3. provisions of the supervision and supervision of customs administrations are withheld to bring up special provisions for the person who does not care economically with the registration, passenger, pro-life and mail order.

4. The provisions of the above and the provisions of 38 to 50 nci, Turkey's sea and air ports from a regular air or sea expedition, with no space or a regular air service It is not applied to the country that temporarily leaves the Turkish Customs Region due to the construction of the country.

In the country's ports, ports, or free ports, this provision is under this provision.

5. 1 pearl of this material provision does not apply to a Turkish port or airport without a Turkish port or airport.

MADDE 38-1. Unexpected halts of 33rd material due to unexpected or unforeseen cause. To the obligations stipulate in the 1st and 3rd feats of the 34th Article If it is not, the subject of such obligations, or other people acting in its place, will notify the nearest customs administration of this situation and the location of this situation and location without delay.

2. Due to unexpected or unforeseen reasons, the ship captors or people who threw thetaþýdýðýinto the sea in the Turkish territorial waters, transferring or collecting this product, or other people, are the customs status of the country. identify the most recent customs administration in the event of this situation and location, as well as the location and location of any other measures.

3. In the interim, Turkey's Customs Territory, to comply with the obligations stipulates in the 1, 3, and 4th of the 34th article due to the unexpected or probable cause of a ship or air ship specified in the 5th section of the 34th Article If they are not obliged to anchor or put in place, the other people who bring this ship or airship to the Customs Zone or move in place will notify the customs administration of the situation without delay.

4. Measures to permit the customs inspection of the ship or air carrier specified in the 1st of the 1st round and to a customs administration that is later identified or deemed appropriate to be taken to the customs administration if necessary. It's very well-known.

THIRD PART

Presentation Of The Business

ARTICLE 39- In accordance with the basis of the Undersecretariat, which is subject to the free zones, the customs administration or customs administration determines that it is located in or out of the Customs Service. are presented by the person or replacement after arrival.

40- Undersecretary;

a) The Passenger will be brought with it,

b) subject to a customs regime that is presented to Customs,

It may make special arrangements for the right of the 39th clause.

ARTICLE 41- Upon request, customs or authorized kits may be permitted to inspect or receive sample before customs is subject to an endorsement or use of the customs.

FOURTH PART

Summary of Summary and Customs Campaign

ARTICLE 42- A summary statement is issued to the corresponding customs administration until the end of the first day of the first day of work for the return of the country, for which the 39th clause is issued, in order to remain withheld.

MADDE 43- 1. The summary statement is made with a form that is appropriate to the Undersecretariat. The undersecretary is authorized to permit the use of an internationally accepted commercial or official document as a summary statement, which includes the required privileges for the contact.

2. Summary statement,

a) is issued by

the person who is the person who brought it to the Turkish Customs Zone or who is responsible for the development after the arrival,

b) (a) acting in the name of those who are specified in the name of the person.

3. Air harp ships belonging to Turkish and foreign countries and Turkish Air Force air harp ships and air harp ships of foreign states that come with the permission of the Council of Ministers are subject to customs custody. However, the effort, brought with harp ships and air harp ships, was the closest in a list by commanders of ships at the latest twenty-four hours after arrival, with the aim of the customs examination and the construction of other customs lines. are notified to the customs administration. This provision is subject to the provision of the commander and other crew of the vessels in question.

4. This is a condition that is reported to the Customs Area of Turkey with a form and is reported to the customs administration.

MADDE 44- The passenger was brought with it by means of passengers and mail brought with them by the company. to put special provisions on how to not seek summary statements for the sent coals.

However, no summary statements are in a duty-free confirmation or use prior to the expiration of the amount of time specified in article 42. The exclusion and customs control should not be compromised.

MADNAME 45-1. You may be able to be underwritten or transferred by the permission of the customs or customs administrations in the locations where they are located.

Commercial or summary statements used as a summary statement or summary statement to the Customs administration. will not be able to leave the files without being given a formal document.

However, this permission is not sought if the immediate or immediate danger of immediate failure is to be made. In such cases, the nearest customs administration is immediately informed.

2. Customs administrations may want to paint and open the doors, as necessary for the purpose of the installation and inspection of their vehicles.

3. Ejn The first place is not to be removed without permission from the customs administration.

FEBRUARY

A Customs or Use

Customs or Use

Customs Obligation to Customs

MADDE 46-1. A customs-approved push or use is transferred to customs.

2. Use of a customs-approved process or use of the summary statement is determined by using thegümrükçea) to the right of the Seapath, the day after the summary declared date,

b) for the following year, twenty days after the date of the summary statement,

2.

33. If it does not require the following, It can detect or allow an extension to more than the specified durations in the 2-nci fund for a time. However, the actual needs cannot be extended for a period of time.

SIXTH PART

The Temporary Storage Of The United

ARTICLE 47- After the introduction of customs, customs are in the temporary stored status until they are subject to a confirmation or use of customs, and are named in this way.

MADDE 48-1. The temporary stored operation can only be stored in places where customs administrations are appropriate and identified by these administrations.

Customs administrations are about to pay for customs duties that may be temporarily stored for the temporary. You can request a guarantee from the owner.

2. After the passenger was brought with it and customs, the customs approved a process of duty or use of customs until they were subjected to customs approval. three months of duration.

MADRID 49- 41 provisions to remain hidden It may be subject to the manual, which is determined by the regulation to ensure that the temporary stored manual, appearance, and technical features are not identified.

MADRID 50-1. According to the article 46, the time specified in the 2nd section of the article 2 of the 48 Articles related to a customs duty or use for the use of customs, any forensic or administrative monitoring, If not subject, 177 to 180 will be liquidated according to the provisions of the article.

2. The customs administrations may ship the risk and account of the owner to a special place in the control of the customs, until the current status is determined, and so on.

SECTION OF THE YEAR

Statues To Be Applied To The President In The Transit Regime

ARTICLE 51- The provisions of the article 37 to 50, excluding the 1 pearl of the 37 nci clause (a), are not applied to the Turkish Customs Zone under a previously-based transit regime.

MADDE 52- Turkey Customs The provisions of article 41 to 50 are applied to the country, which is offered to the customs to be transferred within the framework of the provisions of the transit regime in a place in the region.

SEKIsraeli SECTION

PROVISIONS

ARTICLE 53- The customs administrations may destroy the product offering customs if they require a number of hours. Customs authorities report this to the owner of the situation. The cost of the following is collected from the owner.

ARTICLE 54- In violation of the provisions of this Law, the country was determined to have been brought to the Turkish Customs Zone or subjected to customs control, dated 7.1.1932 and was numbered 1918. The provisions of the Law on Men and Follow-up Legislation are enforced.

FOURTH SECTION

Business or Use of CustomsOnaylanmýþ

BIsraeli SECTION

General Provideems

MADDE 55-1. By contrast, regardless of provision, the amount, quantity, reach, load or arrival country can always be subject to one of the customs-approved terms or uses under a set of determinations.

2. The Cabinet of Ministers is entitled to protect the public morals, public order, public safety, human, animal and plant health and lives, protection of national treasures that are artistic, historical or archeological deity, and intellectual property and property rights. is subject to a customs-approved process or use ofgümrükçecustoms, which may result in a violation or use ofgümrükçe.

3. Turkey and trade, customs, non-commitment, and the signing of a single entity before the end of the signing, or completely void of void or Turkish land, air, and sea issues, or that put out the clamor or The Council of Ministers is authorized to put restraining or restraining order, actions, or descriptions of foreign countries that apply different actions to them, and to apply different actions or different tariffs.

MADRID 56-1. You are not permitted to use the name or symbol of the country in which the country is a country product, which is produced in internal and open packaging, or which makes such impression, is not permitted to Turkey. Such as being placed in transit or re-export from Turkey to transit or antirepo, or reexport may be permitted.

2. The Turkish country is about to be used and it will indicate that they are the country of origin or are Such an impression would make it possible to make all kinds of documents available in Turkey, such as those written in foreign languages or printed, with labels, tags, stamps and so on, to make the documents available in Turkey as organized in other countries. whether signed or signed, it belongs to foreign firms that are not native to Turkey No bill to Turkey is permitted except for proforma invoices.

This provision of foreign companies with local companies, licenses, royals or patents is under this provision.

MADDE 57-1. According to the protection of the intellectual and criminal property rights legislation, the brand, the rights of industrial design, and the rights under the Law of Intellectual and Intellectual Property, are subject to the right of the right owner to rape their rights. customs operations are stopped by the customs administration if there is no evidence of the right owner or representative, or if there is any evidence of a false margin or a copyrided description of the copyrided goods of the subject. A stop decision is reported to the importer or to its rightful owner or its representative.

2. Customs administrations are the property of the owner, in order to ensure the right of importation or quarters of the incident, and to prevent abuse. verildiði3. An admission to the customs administration if the subject of a business is free of charge at the date of acceptance; the person is allowed to be pushed without being examined when it is possible. It does not give compensation to the rightful owner. Customs administration officials are involved in the fight against counterfeit gulls or imitation goods, and customs administration officials are involved in the situation when customs administration is stopped by the customs administration, or damage or damage as a result of the actions of the relevant people.

4. If the decision is not filed in a competent court or a precautionary measure within ten days of the decision of the stop of the Customs administration, then the owner of the statement is not responsible for the right of the charge. according to the provisions of the customs regime, where the claim is made.

5. The liquidator may be liquidated by the liquidator of the competent court in the jurisdiction of the liquidation regime by the provisions of the liquidation regime or the asli qualifications.

6. These clause provisions are not applied to the product that is brought with the passenger and is not in the commercial property, which is shipped with the mail coals with the gift of the gift.

CUSTOM SECTION

CUSTOMS REGIMES

ISRAELI SEPARATION

SUBJECT TO A CUSTOMS REGIME)

MADDE 58-1. To be subjected to a customs regime, the intended authority is declared in accordance with this regime.

2. Israel, in the free movement declared for the occupation, transit or the antrepo regime, is given to the customs authority. It will remain in the customs custody until the registration of the affidavit is removed from the Turkish Customs Zone or destroyed or the customs declaration is cancelled.

MADDE 59-1. Gümrüka) By means of theGümrükb) Computer data-handling technique,

c) means

d) through any savings that the owner of theEþyad) wants to subject to such a customs regime.

2. The statements made in the state described in the readme of the 1st pearl section (b), (c) and (d) shall be determined by the regulation that shall not be separated by the provisions of 60 to 71.

A. Written Statement

I. Normal Usul

MADDE 60-1. The statement is made with the statement specified in the 4th issue. This statement requires that all information necessary for the implementation of the provisions governing the customs regime that is being declared, shall be required and must be signed.

2. The implementation of provisions governing the customs regime that are declared in place all necessary documents are added to the affidavit.

3. The outcome and the deleted statements are not accepted by the customs administration. However, the statements will be written to read the apostle and sealed by the proclamation owner and sealed with the official seal on the registration line.

4. Customs resigns, pediments, and content regulation. It has to be done with the specified declarations and documents. The pressure and the guidelines of these documents are determined by the Undersecretary of the Fundamentals. The Undersecretary is entitled to the acceptance of such documents as described in the computer environment.

MADDE 61-1. The appropriate statements in the 60 items are registered by the customs authorities if they are presented to the customs of their belonging.

The registration, statement or statement of the document is preceded by a stamp number and a seal on the document. The information of this statement, with the date of date, or the registration of the computer that replaces the registration book, is completed.

2. All of the following is a statement of the customs regime that has been declared as a result of the date on the implementation of provisions, customs administrations of the declaration tescil3. The statement that is registered by the customs administration is based on the taxes and fines of which they belong, and the holder of the customs duties, and the customs duties.

MADDE 62-1. 5 The provisions of the clause are intended to remain reserved; the customs declaration, the relevant authority, and the provisions of the customs regime for which the provisions of the customs regime are to be applied shall have the authority to grant the necessary documents to the authorized customs administrations. or be given by a person who can count on the return.

2. However, if the registration of an affidavit brings special obligations for a specific part of the statement, it must be done by or in the Turkish Customs Area of the holder's account of the statement.

With does not apply to people who are in the brain, transit, transit, or temporary import statement and do not apply to those who are in the brain as the proper locating of the customs administration.

MADRID 63- The statements cannot be corrected after the teschant. However, at the request of the owner, the gender, kind, and nature of the statement after the registration, and the number of one or more of the information contained in the brand and number of the statements were made to the revision of one or more information from the direction of the customs. allowed.

These fixes are made with the permission of the administration supervisor and are signed with the one in the brain and sealed with the official seal.-

However;

a) Reported to the Beyan owner that the information will be examined bybilgilerinb) the provisions of the article 73, the provisions of the 73rd article, are to be withheld from the detection of the wrong. düzeltmeAfter the delivery of the person, no corrections are allowed in the following statement.MADDEMADE 64-1. The customs administration documents evidence that the statement of the holder is not possible for special reasons, at the request of the owner, and for specific reasons that the regime is subject to the issue of the subject of the customs regime or the regime of which it is declared is not. If it is required, they may allow a new regime statement to be issued, if necessary.

However, when customs officers are notified that they will be examined, they will not be examined. will not accept the claim for the cancellation of the affidavit without consequence.

2. The unavailability of the country is permitted to use immediate, in-demand, or Customs.

3. Deviations or distortions that occur after the registration of the brain. because of import taxes,ithalathowever,

a) is allowed when customs administration is declared as the first item in particular to be used as the first item. If deemed necessary, the customs authorities will take preventive measures to avoid the first article of this part.

b) The part of the damage is possible to damage the damage to (a) the provisions of the beni It will be done. If the damage is not possible and damage is not possible, the status of the claim holder, such as whether or not the self-provision can be applied, is also permitted to the Customs Zone or to be allowed.

4. Statements that are set by the regulation cannot be cancelled after the delivery of the contact.

5. The cancellation of the statement does not interfere with the implementation of the current criminal provisions.

MADRID 65-1. Customs administrations are about to investigate the return of the statement;

a) you can check for documents related to Beyanname and documents that are attached to the affidavit, and to investigate the disclosure of the information contained in the statement, as well as the statement of the statement. prompt,

b) may examine the network and receive the detailed examination or test purposes.

2. If the Beyanname is examined, the results of the examination, if not examined, the information contained in the affidavit, the basis of the implementation of the provisions of the customs regime, of which the subject is subject alýnýr3. For control purposes, customs fortifications, customs officers, customs controllers and customs administration supervisors are administered, and they can always do the second examination of the completion of the operations. Also, they are authorized to inspect customs duties at any time.

4. Those who control the brain, and those who do the second examination, do their checks out of control or practice, calculate customs duties, or They are only responsible for the implementation of the exemption provisions, their sole press or the following are responsible.

MADDE 66-1. The examination of the site is made in places or entrees where they are allowed to be placed under the customs management of them. In these locations, the guidelines and guidelines are determined by the regulations.

The customs provisions of the courier bags are determined by the Ministry of National Defence and Dailers and the Undersecretary of Customs.

2. All of the required handling expenses for this examination and sample retrieval operations are reported by the owner, with the contact being examined and the samples received.

3. The Beyan owner is examined and received a sample of the sample. It can be found in the line. Customs administrations may require that the beholder be prepared or represented in the examination or in the sample, to ensure the assistance required to facilitate examination and sample retrieval if they deem appropriate.

4. In accordance with the current provisions of the numerals, customs administrations are obliged to pay any compensation in the area of the samples. Customs administrations will pay for their own tests or inspection. However, due to insufficient customs laboratories, the test or inspection expense to be made available is due to the owner.

5. The samples from the evacuation are expected to be notified after the results of the test results. gümrüðe66. Lab tests are determined by guidelines and guidelines are determined by guidelines.

MADRID 67-1. If the scope of an affidavit is made up of a single item and is being examined, the results of the examination are applied to all of the following statements.

However, the declared owner is the person who represents the results of the examination. For the remainder of the product, the person may be able to request the complete physical exam.

2. If an affidavit covers two or more items, information for each line item is a separate statement. The missing or more of a pen cannot be caused by excess or less of the other pen.

A pen is located at the lower level of the same tariff position in the Turkish Customs Tariff, and a line item that is subject to the same code or preferential tax rate.

MADDE 68-1. The customs authorities take measures to determine the same as they are required to comply with the customs regime in which the country is declared.

2. Exercise for the identification of people or people in the same way The label, seal, and similar tools are not required by the customs administrations or by the customs authorities, as they are not required to be dismantled or imposes to protect the protection of the country or its actions, due to unexpected or probable cause. It can be removed or destroyed.

MADDE 69-1. In order to meet the relevant regime, and not be subject to a ban or anti-impact measures, the customs authorities control or control information in the statement after the registration. Without it, they turn themselves in. However, a review of the statement may not be completed within a reasonable amount of time, and it is also delivered to the public in such a way that it does not need to be held in preparation for the review.

There is a possibility of delivery because of the subject of prohibition or disclosure. The guidelines and guidelines are determined by the regulations, which are subject to the fact that they are not.

2. It is the same as all of the same as the scope of the same statement.

In the application of this instance, each pen will be more or less like the subject of a separate statement, if an affidavit is covered by two or more items.

3. The scope of the affidavit cannot be delivered unless the customs duties are paid, or if the customs duties are provided, the statement of the statement is not. However, this provision cannot be applied to the temporary import regime, subject to exemption.

4. If a guarantee is requested according to the provisions of the prescribed customs regime, the guarantee cannot be delivered without the guarantee.

MADE 70-1. For reasons arising out of the holder, in the period of 46 counts, the registration of the registration statement isiçina) not to be examined or continued,

b) to be subjected to the customs regime under which it is Beetle The non-payment of documents that are required to be issued,

c), or the non-payment of import or export taxes that are required under the collateral or not to be granted collateral,

, is examined in the public. As a result of the examination, conditions that require or do not require the monetary penalty or other followings may be taken by the customs administration and are then liquidated according to the provisions of article 177 to 180.

2. In the event of a declaration of the regime of the free movement, the customs duties must be completed within thirty days from the date of registration of the declaration of the declaration of the free movement. During this time, 1 pearl provisions are applied in relation to the one that cannot be completed.

II. Simplified Usul

MADDE 71-1. Customs administrations, regulations and formalities are to be simplified as possible and customs are executed in accordance with the current provisions, under regulations

a) described in article 60. to not include some of the documents that need to be included in the statement, and to not be written to the statements of some information that should be registered,

b) Instead of the affidavit, subject to the relevant customs regime, along with the commercial or to the issuance of an administrative document,

c) to the relevant regime of the

For example.Ýzin(c) may be exempted from the obligation to submit the statement that represents thebeyan(c) person's implementation.

Simplified declaration, commercial or administrative document or registration is required for the cause of the country information is required to cover the information. The record path through record is started in the history of the record.

2. The declared owner is a general, periodic, or summary-of-the-person completion. It is determined by the regulations that do not look for the complete statement.

3. The statements that are complementary to the representatists are the representatists mentioned in the 1st line (a), (b) and (c), and they are the result of the registration of the statements of the simplification of the simplification of the statements. The registration of the 1st instance (c) is the legal result of the proclamation of the statement, which is described in article 60, of which the statement is described in the statement.

B. Other Beans

ARTICLE 72-An official statement that will be sent from the competent authorities in the United States is based on the duties of the following customs,yürütülüra) the country's version of the zat and residence of the United States. yazýlarwill be sent from the Republic's Secretary-General,

b) If they benefit from diplomatic exemption and privileges, but not for their own name or embassy, they will be entitled to the mission's business or exemption. The Turkish delegation was sent to the courier with a letter sent to the press. The courier letters to the bags.

These letters include the information that is covered by the information and relaxations of the Ministry of Health and Customs.

C. Control of Return After DeliveryTesliminden

MADDE 73-1. Customs administrations may check for commercial documents and data on imported or exported businesses or subsequent commercial companies, after the delivery of the country and to determine the fraud of the information in the affidavit. These controls can be made to the declared owner in places that belong to other people who are in business with such actions, or indirectly, for commercial purposes, or for commercial purposes. It can also be examined if it is possible.

2. Customs administrations may also do so after the delivery of the affidavit, within the framework and principles set out by the regulations, at the request of the owner or at the request of the statement owner.

3. As a result of the examination or subsequent control of the country, the provisions of the customs regime, the provisions of this Law, are to be withheld if the provisions of the relevant customs regime are to be determined based on the wrong or incomplete information. They will do the necessary actions to correct the statement according to the new findings.

EXAMPLE SETTING

Free navigation to Entering Regime

MADDE 74- An entry into the Turkish Customs Zone is possible to implement trade policy measures, completion of other people envisioned for the import of the country, and the allocation of taxes that must be paid by law.

MADDE 75-1. The declared owner is after the registration date of the free movement of import duties on agricultural financial uploads, but before the payment of customs duties or guarantees of the property. , he may want to apply the proportion that is in favor.

2. If the customs process cannot be completed for reasons arising from the statement owner, the 1st non-fikra provision is not applicable.

MADRID 76- In the case of a conciement, it has entered into the current tariff positions; for each individual, it has its own tariff. At the request of the beholder, the customs administrations can apply taxes on the tariff of the highest import tax rate, subject to the highest import tax rate, if an additional workload and costs are caused by the position of the position.

MADDE 77-1. The customs oversight of the free movement, which is used for a special purpose use of a discount or a reduced tax rate, ends with the production or use of the use of the final use. Taxes that are required to be collected due to the termination or disposal of any part of the discount or discount tax application may be used for the purposes of a discounted or expired tax application or for the purposes of a tax application. The customs supervision ends in the paid public.

2. In the event of a final use, the person who entered the free movement applies the 2 nci or the 83rd provisions of the article 81 according to the situation.

ARTICLE 78- In the free movement, the status loses its status in the following situations:

a) Canceling the release of a free navigation statement,

b) Check in or remove the customs duties of the country exported after the implementation of the refunds system,

c) 213. Clause in accordance with the provision of the substance, as flawed or in accordance with the provisions of the sale whether customs duties are returned or removed due to the lack of customs duties,

d) the 214th clause is subject to the issuance, repatriation, or customs clearance of the customs duties. to be checked in or removed.

THIRD MONTHRejimleriSoftware Exemption Regulations and Economic Effective Customs Rejections

A. Common Provisions

MADDE 79-1. In articles 80 to 83 of this Law;

a) "Regime" statement, non-free movement,

-Transit,

-Anstrepo,

-Do not include in the anti-Customs system extent,

-How to use Customs control,

-Temporary import;

b) "Economic effective customs regime" statement,

-Anstrepo,

-Dahilde ification,

-Tenting in the Customs control,

-Temporary import,

-Execution;

2. "The state of Israel." The statement is the implementation of the rebate system, which is subject to exemption arrangements. The meaning of the process, which is subject to the following, is subject to the free movement of the 118th clause in the reeling regime.

3. "The"Deðiþmemiþ" statement means that, within the framework of zoning or customs control, the statement comes as non-business imports are seen in no way.

MADE 80-1. Procedural and fundamental Ministers are determined by the Council of Ministers.

2. Special provisions of the regime to be held are to be saved, and the use of economic effective regimes is 95% with permissions for use. the antrepo permit specified in the 1st chapter of the article;

a) granting the commitments and guarantees necessary for the procedures to execute properly,

b) the Customs administrations may be able to maintain or monitor the regime. The intended administrative regulations for the regime were targeted at the time of the for economic purposes,

is given.

MADDE 81-1. The use of the relevant regime is indicated in the current statement of the regime. The rights holder is required to notify the authorities of any arrival that may affect the continuation or impact of the permit after the permit is granted.

2. Subject to a party exemption arrangement, the promise of subject to any customs duties that may be subject to the issue.

ARTICLE 82- An economic effective exemption arrangement is subject to the country or the country that is being subjected to this arrangement. A new process or use of the customs approved products.

Customs administrations work in accordance with the provisions of the First One, in the case that a regime does not end up under the foregoing.

MADDE 83- The rights and rights of an economic effective customs regime The obligations, according to the regulations determined by the regulation, may be transferred to the people who are taking advantage of the regime to use it. The new rights holder may also transfer this right to other people who are familiar with the same conditions.

B. Transit Regime

I. General Provisions

ARTICLE 84-1. Trade-related customs and export-related customs duties, which are not subject to trade policy measures, Turkish Customs Region under the supervision of customs From one point to the other, the provisions of the transit regime are subject to the provisions of the transit regime.

2. Customs administrations are within the Turkish Customs Zone, which is subject to the transit regime;

a) from a foreign country to a foreign country,

b) from a foreign country to Turkey,

c) from Turkey to a foreign country,

d) an internal customs customs,

Allows the operation.

3. 1iþlemito the extent of the operation specified in the plug;

a) under the provisions of the Transit regime,

b) Under a TIR report,kapsamýndac) under an ATA card used as a Transit document,

d) signed in London on 19 June 1951. The status of the Forces on the Status of the North Atlantic means that in the form 302,

e) mail through mail, including mail coals,

f) a Turkish port from a Turkish port to a Turkish port or Turkey By sea or air to a port in the Customs Region, in summary statement,

g) The order to be transitorised by any of the places allowed by the Antrepolar or customs administration to be transitled, according to the provisions of 55 to 70 articles of In the scope of the statement,

Will.

4. The transit regime ends upon the submission of documents and documents to the existing customs administration in accordance with these regime provisions.

5. The implementation of a transit regime, subject to an economic effective customs regime, is The special provisions of the relationship are saved. Regulations regarding the transit regime of this section, based on the nature, nature and the property of the transit, or the obligations arising from the international understanding of Turkey, are related to the provisions of the transit regime. The authority is authorized to do so.

II. Special Provisions

MADDE 85- A guarantee is required to ensure payment of customs duties that may be accentuated for a transit request.

However;

a) The construction of the Sea and airline from theyapýlanb) Pipeline taþýmalardanC) Railroad remotes are not searched for collateral athallerMADDE 86-1]. The people who are eligible for the transit regime are eligible to present and present to the customs administration as your point, by complying with the measures taken by the customs administrations in order to determine the same as the duty of the customs administration. It is responsible for complying with provisions of the transit regime.

2. 1 The obligations of the people identified in the pearl fund to remain withheld by the transit regime have been deemed to have been avoided, as well as the same period of time before the customs administration and the customs of the customs administration. By complying with the measures taken with the purpose of the detection of detection, it is obligated to submit the location to the customs administration as your point and point.

MADDE 87-1. The exceptions and guidelines for the operation of the transit regime are determined by rule of exceptions

2. It is possible that the subject of the transit regime will stay for a period of time, or transfer from a vacation to a vacation, where allowed to be placed under the customs supervision, in the antrepodes or customs administration.

III. Transite Business Customs Transactions

MADDE 88-1. Subject to the transit regime, except for the case of the snooty or tip-off, it is transferred to or from the officer, without examination of the current or out-of-duty customs administration, or at the officer's office.

2. It is examined under the scope of transit regime for the transit regime from other places where they are allowed to be replaced by the applications or customs administers. The examination of the scope of the regime under this regime will be conducted in accordance with the provisions of Article 61 to 70, according to the provisions of the customs duties. A customs examination will be made under this article, and may also be responsible for the evaluation of the regime's right, representative, or contact.

ARTICLE 89- 2 of the 55 articles of this Code are identified in the 1st of the 56 articles Under the transit regime, the public is entitled to perform a customs examination, and the Undersecretary is authorized to make arrangements for the public in order to receive the love or other measures.

MADRID 90- Turkey The transit of the company that passed away from its territorial waters, or was turned into a transitone, which has been turned into a violent state. The ships of the ships, or other places such as this, can be placed under seal by customs management. These ships can be officers involved, or can be kept under surveillance while the ships are in navies.

The measures identified in the above will be removed from Turkish territorial waters.

MADDE 91- in the Turkish Customs Zone It is authorized to make arrangements for transit times, roads, control points, and accommodations for transit routes, checkpoints and accommodations.

MADDE 92-1. In cases where a non-transit navigation is not available for unexpected or unexpected reasons, this condition is reported to the nearest customs administration without delay.

A transit country is located at a current location. to be transferred under the supervision of the customs administration, this will be documented in a tutanus.

2. In the event of a call or a loss, customs duties are not searched for unexpected halts or reasons for the transit of transit within the Turkish Customs Zone. For reasons specified in transit, the telef or loss is proven by a court decision that the administration is found as a party.

However;

a) The above charges are provided by the Republican Prosecutor's Office upon the preparation of preparation. document (s),

b) Damage, telef, or loss because of everyone known and heard, the largest property in that place is with the document to be given by the administrative supervisor,

c) Traffic accidents, traffic accident report, and the nearest customs administration due to the decision made by the supervisor of the customs administration,

The message is provided.

C Customs Antrepo Regime

MADRID 93-1. The customs antirepo regime;

a) is subject to Israeli taxes and trade policy measures, andihraçb) the export that will benefit from export-related measures if you receive a Customs exchange,,b).

Specifies the provisions of placing it in a customs antrepia.

2. The Antrepo user is the person who is allowed to process a customs post.

Use the user or the rights and obligations of the person in the antrepo regime statement. delegated.

3. Customs antrepian, customs custody The location of the organization that is installed at the bottom of the server is determined by managing the installation and qualifications that will be searched for the installation.

4. The people who are not the customs antrepials of the person specified in the 1st storm, but are subject to the antrepo regime provisions by being placed in a place called antrepo in the customs administration, are determined by the regulation.

MADDE 94-1. You may have a customs antrepo, a general antrepo, or a private antrepo.

a) General Antrepolar, which can be used by everyone to be replaced;

b) Custom Antrepolar, installed with the purpose of placing the lone retrepio user;

Customs Applications.

2. A person who is dangerous to the party and explosive or coaleses, or is protected by special assemblies and structures, can only be placed in public or private antrex that is appropriate to these qualifications. This type is determined by the regulation in a list of regulations.

3. The exhibition and exhibitions that are not in the free movement are also private.

MADDE 95-1. Customs administrations intrepo or are available. It is possible with the permission of the Customs Undersecretary to open and operate customs antrepials when the process is not sufficient. The principles and guidelines of the issuance of the imposition are determined by the Council of Ministers ' regulations.

2. The people who want to process the customs authority, who have the necessary information to be allowed, and in particular in the economic direction of antipocism. It is required to make a written request stating that it is needed. It is shown in the current track of the customs antrepian.

3. The rights and obligations of the Antrepo document are provided only in Turkey.

4. The rights and obligations of the Antrepo company are a business with the permission of the Undersecretary of Customs. to be transferred.

MADDE 96- The Antrepo manager;

a) For the preservation of the country within the scope of the Customs antrepo regime,

b) for keeping the country under the customs custody during the time of the Customs entrepode. by meeting the obligations,

c) to the special needs specified in the .Is responsible.

MADDE 97-1. In the event of an exception to the features of the antrepo, or the characteristics of the 96 ncis, the obligations of the same substance (a) or (b), according to the characteristics of the antrepo or the characteristics, are of the nature of the use of the nature of the substance. may be specified.

2. The user is responsible for any of the obligations of the person to the antrepo regimen.

ARTICLE 98- 2 of the 81 articles of article 81, the customs administrations, the Pertaining to the responsibilities specified in the 96 ncis clause from the antirepo user ,However, no guarantees are sought for the business, which is subject to the fairs and exhibitions, or is subject to the entrees for export or export tax, even if the collateral is received, but not the regulations. They cannot be completely eliminated or completely eliminated from the applications before they are started and finished with customs management.

MADDE 99- The date of the Antrepo regime is a result of the process that is being put into a customs antrepian It will be passed on to the records. All of the current antirepo losses in antrepods, which are not being pushed by the customs administrations, are held by the antibody. These records are always maintained in preparation for the control of the customs. The antrepo records in question and the antrepo records specified in the 100th article are determined by regulations.

ARTICLE 100- While not subject to the customs antrepo regime, there is a need for economic need and customs. to avoid adverse effects of the monitoring;

a) the construction of the right in the free movement to the customs antrepo facilities,

b) the work that is not in the free movement, either in the customs antrepo facilities, or the customs control Under the framework of the provisions of the Islamic regime under the provisions of the push regime tutulmasýnaUndersecretary (s) may be allowed under the Undersecretary.

MADDE 101-1. It will leave the region under the antirepo regime for the duration of the stay. However, the customs administration may set a time for a new process or transfer of duty approved by customs authorities.

2. Undersecretary special for agricultural products that can benefit from Israeli-based measures times can be specified.

MADDE 102-1. The Israeli policy may be subject to the mutate handouts that are set by managing the good protection, development of their appearance or marketing quality, or to prepare for resale or resale.

The market order The handling of agricultural products, which is subject to the antiflux of agricultural products, can be used in the reclude, in an effort to avoid the disruption.

2. Israel will take advantage of the precautions and is subject to an antrepo regime. The appellate actions to be applied are determined by the regulation.

3. The ellings identified in this material may be done with the permission of the customs authorities.

MADDE 103-1. The manual, which is subject to the Antrepo regime, can be temporarily released from the customs antrex with the right of permission from customs authorities.

In the period during which the site is located at the customs authority, the l02 nci is in the process of handling the conditions under the conditions specified in the item They can be subject to their action.

2. Transplant from a customs antrex, which is subject to the Antrepo regime, is permitted by customs administrations.

MADDE 104-1. In the event of a customs obligation for the state of Israel, expenses for the protection of the company, including the cost of an antrepo and the cost of the antrepoda, are included in the customs duty, with the price of being paid or the price to pay for the price. .2edilmez2. In the event of a 102 nci clause, subject to the determination of the import duties, the customs and quantity of the claim, at the request of the owner, will not be the same as the On the date set forth in the 193 section, the following are the elletations Of course, it's like they're being held. However, exceptions can be brought to these provisions.

3. Free of the customs antirepo regime, the 1st section of the 1st section of the 1st section (c) of the import of the imported product (c), shall be released and released prior to the return of the statement. In the case of delivery, customs duties are calculated based on the tax rates and other taxation factors that are in effect at the time that the country is subject to the antrepo regime. The implementation of this provision will result in the process of taxation, such as the nature, customs, and quantity, of which the country is subject to the retrepo regime.

However, the registration of the liable for the free movement of the obliged party is registered to the registration. This direction is made in the case of a claim that the country has been found in the history of state taxation, and is required to do so.

After the delivery of the contact, the provisions of the control are saved.

MADRID 105-1. General and private antirepo users at the end of the year provide a list of the antirepo to the customs administration. Every year, in general and in private, the customs administration is considered by the user to consider the list given by the user. It is possible to count them in the sampling method by the customs administrations, if the person in the general antrex is too much to count in the short period of time.

2. Customs for the number of points made in the Antrepores, as a result of the number of times that are left out, based on the user or user.

3. The number of people who have been overworked as a result of the number of times they are done. If the customs administration is not satisfied with the applicable reasons, it is subject to the liquidate of 177 to 180.

MADDE 106-1. The use of users according to the 1st part of the 1st part of the 97-article section is responsible for the amount of customs management, and the customs administration is responsible for the amounts written in the documentation if the quantity is not specified in the customs administration.

2. The following actions, due to the nature of the site and the control of the storm and customs, do not come from fault and error, as well as the failure and error of use by the antipo companies. customs duties for the telef, loss and stolen from the administration aranmaz, if you have insurance through the customs office, your spot is insured from the insured or in favor of the taxes.

3. 1 pearl or 2 ncu are the points left in the front of the article for reasons of writing is not accepted. The amount that is generated from the sum of the taxes and penalties will be compensated or used in place of use.

4. Qualifiers and entrepores that are allowed to perform in the entrepoons with fire in the field of fire. The fire rates will be determined by the Undersecretary.

MADDE 107- The export business, which can take advantage of the export-related measures, subject to the customs antirepo regime, subject to the export of the relevant authorities. Or the customs approved in this Law is an endorsement, or mandatory retention.

D. The Dahlide Administration Regime

I. General Provisions

MADDE 108-1. To be reexported from the Turkish Customs Zone after the use of non-free products in the production of agricultural products, subject to customs duties and trade policy measures, taxes and taxes will be provided for the purpose of reexporting. It can be imported temporarily within the scope of the zoning regime. If you are currently exporting, you will be returned to the table. It is known as the exemption system, which is known as the exemption system.

2. If the country is expelled from the Customs Zone after being used in the production of the right-looking products, it will be a the import duties, which were collected during the free movement of the country, are returned within the scope of the Islamic regime. It is referred to as the reimbursement system for use in this way.

3. "Business activities" statement;

a) the assembly, installation, and division of information, including the installation of the individual with the installation,

b) Repair,

c) repair, including refresh and redeeming,

d) the production of these products, even if they are completely consumed or consumed, even if they are consumed in the process of using or used previously set-up,bazýAnlamna revenue.

4. All products that are obtained as a result of the execution activities will be meaningful.

5. The statement of "Asseen product" comes to the product that is intended to be obtained within the scope of the process of the iSc.

6. The "Bible-see product" statement comes to the meaning of the products in the aural fulfillment product resulting from the execution activities.

7. The "Eright" statement is used instead of the import product for the ification of the operating-blind products. corresponds to the one found in the free movement.

8. The "efficiency ratio" statement means the amount or the percentage of products that are obtained as a result of the execution of a certain amount of imported product.

ARTICLE 109- The operation is to be obtained or eliminated by a number of people who are not in business. The Turkish Customs Zone may be allowed to export before the import of imported products into the free movement of the products. A ban or action may be brought to the right of use.

The company must have the same characteristics and exact characteristics as the imported product. However, it may be allowed to have more quality or more advanced manufacturing than the one in particular in the special cases to be determined.

In the event of human-made products, the imported product will be imported into the customs process. The number of people, if any, is imported.

Instead of importing the imported products, which are subject to export taxes instead of imported, the imported product will be imported in the period of time imported. Receive as collateral as export taxes, from the right of the permit.

II. Issued By

MADRID 110-1. Permission to work in the Dahlide may be given at the request of the person who performed or made the execution activities within the framework of the 80th clause.

2. The permission to do so is only;

a) the 3rd place of the Turkish Customs Region,

b) the 3rd Türkiyec) Turkey, except for the use of the part of the fund, except for the use of the part of the imported product within the scope of the presence of the imported product, or the number of countries that are being replaced in the 10th section of the 10th item. The key economic output of the producers in the Customs Zone is negative In the event that it is not affected, it is possible that the process of the zoning regime is helping to create the best possible means for exports or reexports of all of the people who are seeing the process of reexport.

3. It is also possible to allow native people in the Customs Zone of the Turkish Customs Zone for the importation of non-commercial prodification.

III. Regime ' s Business.

ARTICLE 111-1. The periods required to be subject to export or re-export or customs approval of goods, which will be sufficient for the realisation of business activities and disposal of products that are seen as an overhaul of the country's business. specified.

2. Duration, use from the date of the date of the monitoring regime for the site not in the free movement, and end on the last day of the month that the end of the month of the execution of the site was encountered. The duration and additional durations are determined by the Council of Ministers ' decision.

3. In the event of the export of the following, the term required for the regime statement of the imported product is determined by the Council of Ministers for the term of the regime's declaration of products. They are beginning to process this time from the registration date of the export declaration for the relevant products, which are obtained from the applicable product.

ARTICLE 112-1. The method of determining the rate of efficiency or the method of determining when the extent of the work permit is required is determined by considering the actualization or actualization of the activity.

2. The standard efficiency ratios that are calculated from the health-related installations, resulting in the use of the same features as the exact characteristics, resulting in the obtaining of the same quality, and specific technical specifications Execution activities under the conditions are identified according to the previously determined data.

MADDE 113- Status and conditions for free navigation of non-dead or inaction products are free shall be determined within the framework of the provisions of the entry regime.

MADDE 114-1. In the case of a customs obligation under the disclosure regime, the provisions of the 115th Amendment are withheld, customs duties, the tax rate in the registration date of the declaration of the import regime, the tax rate, and the other It is calculated by considering the taxation elements.

2. The Israeli business may benefit from the preferential tariff on the registration date of the disclosure regime, under tariff quotas, and tariff ceilings. in the case of the case, the preferred option is to benefit from the at the time the release of the release of the free movement is in effect the current preferential tariff is in effect.

MADDE 115- a) The following is a list of related installations that are listed by the regulations as a result of the activities of the secondary, the secondary products specified in the mentioned list, and import duties in the case of free movement of these secondary products; the exportation of the assisate product, the Access to the free navigation of secondary secondary-see products at the time of the is based on tax rate and other taxation elements in the registration date of the affidavit. However, the rights holder may claim that the tax is based on the order in terms of the 114th clause of the tax.

Style In the framework of the policy, the subject of a tax subject, subject to the taxation of the tabled products, is determined by the Council of Ministers.

b) The process is subject to an exemption regulation or is subject to a free zone. the import duties of the products, the amount of which the exemption arrangement will be avoided or It is calculated that the provisions of the free zones are foreseen.

However, they are subject to one of the customs-approved business regime, or one of the following customs, under the customs control regime. In the public, the tax to be applied cannot be less than the amount calculated under the 114th clause.

People may request that the tax be calculated in accordance with the 114th clause.

c) The anti-Israeli regime is subject to the execution regime under customs control. In the state of which they were held, they were subject to taxation within the framework of the regime.

d) Benefit products are also useful for using this application as a result of the final use of the special purpose for a special purpose for that imported product, and products that are visible from this application are also available.

e) They are exempt from import taxes under the 167th clause of the product, and they would benefit from the exemption.

IV. The Turkish Customs Zone's Operations Operations

MADE 116-1. In the framework of the provisions of the necessary permission, the complete or a part of the country, or the provisions of the province, may be temporarily exported to the Turkish Customs Region under the provisions of the hazing regime, for further development.

2. In the case of a customs liability for reimported products, import taxes;

a) 1 item (s) as specified in the 1st section, and

b) Turkey Customs Zone, pursuant to articles 114 and 115 for non-reimported products. reimported products for reimported products after they were pushed out in the uyarýncaCalculus.

V Leveraging the Refunds System

MADDE 117-1. It can take advantage of the reimbursement system.

However, in the registration of the release of the release of the free movement,

a) the15b) 15 of the items subject to the amount of the amount of the amount of the amount of the amount of the amount of the Within the framework of special regulations regarding the products of the 3rd (d), (e) and (f), which may benefit from a preferential tariff or a special exemption arrangement,

c) for the use of the Tarism policy or the indian agricultural products. sistemindenFrom a repayment system, subject to import duties It cannot benefit.

2. The reimbursement system can only be applied in the registration of the release of the imported product, the registration of an entry to the free movement of the imported product, and in the process of not taking advantage of any monetary export refunds.

3. Back The payment system application permission is not subject toÝþlemb) the registration of the operating-blind products;

a) is not subject to any of the 1st (c) tax and other financial burdens specified in the person's (c) state. products do not take advantage of any monetary export returns,

People are given.

MADDE 118- The import regime for the import regime is subject to a free movement of refunds, as well as information about the information in which the information is under the reimbursement system. is shown. It is added to an example of an example of a permit in question.

ARTICLE 119- The implementation of the reimbursement system in the Dahlide zoning regime;

a) The free navigation of imported products from the company the Turkish Customs Region before its entry,

b) The country's main products are obtained from the country where they are obtained from the country, while customs will be imported, such as the country's imported business, and the country's imported business. provision,

c) Not yet imported; subject to export taxes instead of the country In the event of export of the acquired products, the provision of the import within the period of the import period, the provision of the guarantee as well as export taxes,

d) 113, 114, and 122 nci, and the 113th clause (a) of the element 115. with the second subbendi (c), the bendi provisions;

Not applicable.

ARTICLE 120- Interim exports to be more advanced within the framework of the provisions of the Islamic-made products or the country's hazing regime are relocating to the Turkish Customs Region in the process of identifying the products in the process of being identified. are not accepted as an export within the framework of the 121st clause, except that they are not imported.

ARTICLE 121-1. The rights holder is obtained from the import process within the framework of the reimbursement system and the products that are obtained from the imported products or,deðiþmemiþa) They are being treated,

b) then re-export The transit regime, the transit regime, the customs antrepo regime, the temporary import regime, or the country's exclusion regime, are subject to the exclusion regime,

the document and the implementation of the regime are all different. May request the return or removal of import taxes.

2. An implied goods or use of the 1st instance (b) is subject to a customs clearance or use of the customs clearance. from the view of the eclipse, the number of times that is not in the free navigation.

3. The time required for the refund of the refund is specified in the Council of Ministers ' decision.

4. The following of the fifth article (b) shall be withheld, subject to a customs regime within the framework of the 1st fikra provisions, or free. Any number of people who are placed in the region may enter into free navigation within the guidelines set by the regulation. The amount of custom taxes that will be placed in the free movement in this way will amount to the amount of tax returned or removed according to the 1st rate.

5. In the determination of the amount of import taxes to be checked in, or to be removed, the The first sub-bendi provision of the part 115 (a) is applied.

VI. Other Provisions

ARTICLE 122-In the case of the implementation of the annual exemption system, the current regime is exempt from export taxes if it is subject to export taxes of the country's export taxes. is held.

E. Customs Control Under-Control Regime

MADE 123-1. Under the customs control, the Islamic regime is subjected to actions in the Turkish Customs District, Turkey's Customs Region, import duties or trade policy measures, and are subject to actions that address the situation or state of the country. The regime's regime of provisions for entering free movement of products through customs duties is the regime. Such products that are obtained are referred to as the product.

2. The list of situations in which the execution regime applies under the Customs control is determined by regulation.

MADDE 124-1. Permission to work under the Customs control, do not push Customs administration is issued at the request of the person who made or is doing so.

2. It is possible to see

b) the possibility of importing,sadecea) only to the United States Customs Zone, and

a) Then, subject to the term or state of the regime, where it is subjected to ekonomikd) The basic economic growth of similar country's manufacturers in Turkey, where the implementation of the regime is not economically feasible,

c) does not detect the effects of the regime's implementation and the amount of quantity-of-the-line rules that the regime is subject to.

HallerdeMADDE 125- The process of creating or continuing an economic purpose for creating or sustaining an activity is given in theHallerdeMADDE 125- Customs control, 111 and 112 percent. It is determined by the regulations in the framework of the principles in the nci.

MADRID 126- The customs duties amount, the amount of import duty, in effect, in effect on the registration of the declaration of the regime of this regime, if a customs liability is due to the products in one of the intermediate areas of the province or in the day of the execution of the precaution of the envisioned property. are based on tax rates and other taxation factors.

ARTICLE 127-1. The same preferential tariff applies to the imported regime that is regulated under the Customs-control regime, with a preferential tariff. as well as products that are in the same nature as the application that goes into free navigation as applicable, the import duties that are subject to products are calculated according to the tax rate specified in the preferred tariff.

2. Subject to preferential tariff, tariff quotas or tariff ceilings. The implementation of the tax rate set forth in the 1st round of products for the products, provided that the preferential tariff applies to the import of a free movement is applied to the imported product in case of the fact that the tax rate is applied for the products. The amount of imported products that are used in the manufacture of products that are entering the free movement will account for the tariff quotas and tariff ceilings that are in effect at the registration of the release of the release of the free movement. In this case, no additional tariff quotas or ceilings are made to the account for products that are the same as products that are being used.

F. Provisional Importation Regime

MADRID 128- The temporary import regime is within the Customs Zone of Turkey, which is exempt from the import duties of thegirmemiþ, and are subject to trade policy measures, which are exempt from import duties or are subject to trade policy measures. is the applicable regime for the use of the provisions that allow you to re-export, in addition to using, the temporary import, use, or use of a temporary import permit.

MADDE 129-1. upon request of the business is given by the customs administration.

2. The use of the temporary import regime is not permitted, as it is not possible to determine the exact same situation as for the Israeli. However, as of the nature of the situation, customs administrations will not cause the misuse of the regime, customs administrations said, but temporary imports have been used to guarantee the use of taxes. They may allow the use of their regime.

MADDE 130-1. The periods required for the re-export of theÝthalyenidento be re-exported or to be subject to a new border or use of customs are determined by the Undersecretary in accordance with the intended use of the permitted use.

2. For special periods to be determined under the 131 pearl clause, the maximum duration of the period under the temporary import regime is determined to be the maximum of twenty-four months. However, customs administrations can detect more time by acceptance.

3. However, on the demand of exceptional people and attention, the terms and principles of the extension of the times specified in the 1 and 2 fives. shall be determined by regulation.

ARTICLE 131- Cases of the temporary import regime are identified by the full exemption from Israeli taxes, and special cases are identified by the Council of Ministers.

MADDE 132-1. Property, Turkish Customs Region the provisions of a native part of the world and the provisions of the 131st Of course not, or subject to such provisions, the temporary import permit, by full exemption, does not take advantage of the temporary import regime through the implementation of the issue, which does not apply to the stipulate of the temporary import. is possible.

2. The list is determined by the Council of Ministers list of the temporary import regime by exemption.

MADDE 133-1. Every month, subject to temporary import regime by exemption. The import duties for the temporary import regime will be the result of the Registration on registration is identified as 3% of the amount of taxes that will be taken if it enters the free movement of the subject.

Taxes are received for each month benefiting from this regime, and less than one month in full months. deðerlendirilir2. The amount of import taxes will not be able to take place in the interim import regime if the subject is subject to a free movement when the subject is subjected to a temporary import regime, excluding any interest that will be applied.

3. Temporary according to the 83rd article of the rights and obligations arising from the import regime In the event of a transfer, the new qualifying regime may use the remainder of the 130th clause of the 130th clause to be saved.

4. In the same month as the period specified in the 3rd fund, the first eligible term would be subject to import duties for the entire first qualifying period, provided that the transfer of the regime specified in the two-part of the third party. It is obligated to pay.

ARTICLE 134-1. The amount of customs duties, tax rates and other taxation items that are subject to the temporary import regime, are subject to the temporary import regime when the customs liability is under obligation for the United States. It's detected in the process. However, if the customs liability is not required for the temporary imported use by the full exemption, the item on the date specified in Article 193 is based on the tax rate and other taxation.

2.. The amount of tax paid according to the provisions of Article 133 of the tax amount calculated in accordance with the tax amount calculated in accordance with the 1st receipt, if the temporary import provisions are not required for any reason on the temporary import provisions by the exemption.

G. Tuition Regime

I. General Provisions

MADDE 135-1. The harmonisation regime is Turkey's Customs, to be subject to the activities of the standard operating system envisioned in the 144m and 148th standard of substance, to be subject to the activities of the free movement, including the 116-article provision. It is the regime's regime that is temporarily exporting from its region and its products obtained as a result of these activities are the application of the provisions of the provisions of the refree movement by exemption from the import taxes.

2. In the free movement of the products In the event of temporary exports, the Turkish Customs Region has been in question for the country's temporary exports. The projected export taxes, trade policy measures, and other actions are applied.

3. In this regime,

a) "Interim export policy" statement, subject to a hazing regime,

b) "Human activities" statement, activities held in the 3rd section of article 108 (a), (b), and (c),

c) " We are not in a state of action. products "statement, all products obtained as a result of their execution activities,

d) the" Efficiency ratio " statement, the amount or the percentage of products that are seen as a result of the execution of the specified amount of temporary exports,

Anlampi will come to the end.

MADDE 136- Harinte zoning regime;

a) Israeli, paid import taxes

b) Before Israel, the

b) continued to install necessary conditions for the recognition of this exemption before Israel, by full exemption due to its final use. ,c) The country is not applied to the product in free navigation,

(b) the exceptions are determined by the regulations, which require an export tax return or have a financial benefit for the return of the tax due to the issuance of the tax due to the export.

II. Issued By

MADDE 137-1. Permission to do so may be given to the request to perform the process of execution within the framework of the 80th clause.

2. However, the implementation of the regime is a result of manufacturers in Turkey, which produces the same or unique imported products. If the business is imported as a result of the export of the export, without adversely affecting its underlying output, and import activity as a result of the country being imported into the country with the Turkish origin, in comparison to the country's import of the country, the country is still in the process of importing. He is also involved in a job that will make the process of planning permission. May be given.

ARTICLE 138- Import permission;

a) in the Turkish Customs Region,

b) the identification of theÝþlemb) the temporary export of Israeli products is obtained,

c) the requested permission is; It is

given that the manufacturers in Turkey are not in a position to cause serious damage to their basic economic output.

(b) the states that are to be made exceptions and those exceptions are referred to in the respective Cabinet Decisions.

III. GovernmentÝþleyiþi

MADDE 139-1. The time required for the reimport of human-saw products to the Turkish Customs Zone is specified in the given period. This period may be extended if the claim of the rights holder is appropriate.

2. The efficiency rating of the activity or the determination of this ratio is specified in the respective Cabinet Decisions.

MADDE 140-1. The full or complete exemption from the import duties specified in the 1st of the 1st section of the 1st section of the 1st section of the 1st section of the 1st section of the 1st section, the approval of the free movement of products, the rights of the rights of the permit or the right of the permit, and the consent of the permits were made to the It may be defined by registering to name or account for a native person in the Turkish Customs Zone with the record.

2. If the hazing regime is not complying with any of its obligations or obligations, the 1st of the 135 articles is pearl 1. A full or complete exemption application is not applied to the import duties specified in the fund. However, if it is determined that this does not have any significant impact to the current implementation of the regime, the full or anti-exempt application of import duties will apply.

ARTICLE 141-1. 1 of the 1st section of the 135th clause import taxes, from the amount of import duties for the dearable products, by lowering the amount of import duties that will be applied to the country, which is to be applied in the same time that the country was imported from the country, subject to the most recent activity of the temporary export. calculated.

2. In the calculation of the amount to be reduced to the 1st of pearl, the temporary export business is the quantity and nature of the declaration of the harmonisation regime, and the return of a remission of the products that are not It takes into account the elements applicable in the history of the proclamation of the declaration.

The substrate (i) of the 1st receipt of the 27-nci clause in the determination of the customs duty of the islastic products is considered subdue. In the event that the text cannot be determined in this way, the difference between the customs of the islax and the cost of the execution of a reasonable method will be the default of the temporary export block.

However,

a) is the Council of Ministers Expenses to be determined by the regulation to be effective will not be considered in the calculation of the amount to be taken.

b) Free navigation of a discounted rate due to the final use of the temporary export business before being subjected to a hazing regime. entries and required conditions for this discounted rate. The amount to be taken down in a current state of stay is the actual import taxes calculated at the first time the free movement is entered.

3. The temporary export operation is in the process of eventual use of the final use The discount or maximum tax rate for which the most recent activity is available in the country where the most recent activity is available, discounted or at a reduced rate of tax.

4. The business The third (d) or (e) specks of the 15 pearl items of the blind products benefit from a preferential tariff application in the framework of the amount that will be reduced to the 1st of 1st receipt, if it is also true for the temporary export of the tariff and the same tariff position in the same tariff position as the temporary export. rate is the proportion that must be applied to the temporary export required for required conditions for the preferential tariff to be applied.

5. For a number of bilateral or multi-party commerce terms, some of the action is being put into place or The provisions containing the import tax-exempt status will be saved.

ARTICLE 142- Importing a temporary export with intent to repair, depending on the promise of the warranty or based on a legal obligation, or because of a manufacturing error, is not intended for free navigation. It would be fully exempt from their taxes. However, if construction is done under consideration that the first entry into the free movement of the subject is defective, this provision does not apply.

MADDE 143- Temporary expulsion and repairs are at the cost of repairing the property. The import duties specified in the 1st section of the 135-pearl article, which would amount to the cost of repair as customs duties, were taken into consideration at the date of the registration of the free movement of blind products. the tax rate to be applied to the products, and the elements of taxation from the server However, the permit is not to pay for repair costs, and this payment must not be affected by the contact between the permission of the permit and the person who is performing the activity.

IV. Data Based on Standard Desection System

MADDE 144-1. Previous provisions of the Harinite zoning regime are part of the import product, called the replacement product, in accordance with the provisions of this clause 145 to 148. The application of the blind product is possible under the standard operating system.

2. Promise to repair the free movement of the agricultural policy or agriculture products that remain in place of special regulations. in the case of the customs administrations, the standard issue system. They will allow you to apply.

3. The provisions applied to the blind products, including the 148th article clause, are applied to replacement products.

4. A collateral guarantee by the Customs Undersecretary, under the identified conditions, and for the amount of import taxes , replacement products are allowed to be imported prior to the issuance of the temporary export of products.

MADDE 145-1. The entry into the same tariff position as the temporary export business of residence products, repairs, and the same commercial nature and the same. need to have technical features.

2. Temporary export business If they were used before exports, replacement products should not be new and used,

However, due to warranty provisions in the selling promise of the replacement product or due to a legal obligation or a manufacturing error. If it is given as a fee, it may be brought to a new location instead of using it.

ARTICLE 146- In the case of a pre-made operation, the free navigation of replacement products will be in place for two months from the date of the registration of the entry temporary export business needs to be exported.

However, in exceptional cases, mention They may reasonably extend the term to the customs administration at the request of the expiry of the deadline.

ARTICLE 147- Amount to be taken in advance and the implementation of 141 items will be reduced to the provisional export regime. it is determined by the applicable tax rate and other taxation elements applicable to the provisional export in the history of the statement of the statement.

ARTICLE 148- The operations carried out in the framework of the standard issue are with the 2nd rating of 137 nci items. The 138th is subject to the provisions of the pearl clause (b).

V. Other Provisions

MADDE 149-The procedures stipulating within the framework of the sanctions regime may also be applied to the execution of tariff measures.

FOURTH MONTH

Ihracat Regime

MADE 150-1. The Israeli regime is the implementation of the provisions of the Turkish Customs District for the purposes of exporting the country in theserbest.

Israel includes trade policy measures and, if needed, export taxes. çýkýþ22. Turkey is to be expelled from the Customs Zone and declared to the authorized customs administration with the customs declaration of export.

3. Turkey Customs It would not be subject to the customs declaration, which will leave the region. The increases are determined by regulation.

4. The undersecretary is authorized to determine the principles and guidelines that will make it easier to export, depending on the nature, qualifications and the export characteristics of the export business.

ARTICLE 151- The United States has been expelled from the customs declaration, as well as the fact that it has been de-facto, and has been de-facto expelled from the Customs Zone in this form, the Israeli government said. In this case, the customs audit on the export business ends.

THIRD PART

Customs or Users of the Customs ApprovalDiðerSEPARATE SECTION

Free Zones

A. General Provisions

ARTICLE 152- Free zones are part of the Customs Zone of Turkey;

a) are subject to any customs regime that is not in the free movement, and are subject to free navigation. to not be used in the legislation stipulated or to be consumed, the import duties and trade policy measures and the implementation of the Kambiyo legislation, agreed to be in the Turkish Customs Region;

b) Normal in the free movement due to being placed in a free zone.

Are places that are useful for exporting people.

MADDE 153-1. Entry and exit points of free zones are subject to the control of customs administrials

2. The kits and transport tools that enter or exit a free zone are subjected to a customs examination.

3. Customs authorities can examine any survivors who have entered the free zone, who are staying or who are staying here. A notice of preparation or inspection of a document in the area of entering or entering the country is required to allow the examination to be done. If the examination is required, it will be offered to the customs administration.

B. Free Zones

MADDE 154-Any number of free zones that are available or not in a free movement can be placed in free zones. However, these qualifications are placed in the free zones, which are hazardous to either the party and the explosive or the special assembly or structures that require protection or special assembly or protection.

MADE 155-1. There is no need to submit to the customs administrations of the person entering the free zone, to remain in the free zone, in order to remain the 3rd part of the 153rd clause.

2. a) is subject to a customs regime that ends with the entry into the Free Zone held,

b) After a decision to return or remove import taxes to a free zone,

c) The country's export to a free zone is subject to

submission to customs administrations and the required customs subject, of course.

However, (a) the provisions of the customs regime specified in the as such an obligation is not required, it does not need to be made available.

3. The customs administrability of the country subject to Israeli taxes or other exports must be reported.

4. At the request of the United States, Customs administrations may provide a document confirming the customs status of the one placed in the free zone.

C. Release of Free-zones

ARTICLE 156-The time period may remain in free zones.

MADDE 157-1. Non-free movement to a free zone;

a) Free navigation is covered by the entry regime and 161 Under the conditions specified in the item, it may enter the free navigation.

b) The need for the use of the space may be subject to the mutate manual process.

c) It can be subjected to the push regime.

d) It can be subjected to the execution regime under the control of the Customs.

e) may be subject to the temporary import regime.

f) According to the 164th clause it may be abandoned to customs.

g) It can be disposed of by the country to provide all the information required by the customs administration.

Free zones, if they are subjected to one of the regimes specified in (c), (d) and (e) The regulations required by the respective regime are determined by the regulations to be used for the imposition and customs oversight of the customs.

2. In the context of agricultural policy, which normally takes advantage of export-based offerings, only mutate can be subjected to the manual process. They may also be allowed to do so.

MADDE 158-1. 160 of the provisions of Article 160 cannot be consumed in free zones, in the free movement of article 152 (b), with the non-free movement of the product. or not used.

2. The provisions of the equipment and supply products identified by the regulation are subject to a permanent record of staying in and out of the relevant regime, subject to the 1 fikra application, free navigation or temporary imports of the country import duties or agricultural policy or trade in the holding. If policy measures do not require implementation, it will not prevent the use or consumption of this person. However, if the subject is subject to a quota or a tariff ceiling, it is mandatory to grant a customs declaration regarding this one.

MADDE 159-1. Inventory records are kept in accordance with the form accepted by the customs administration by the people involved in storage, business, execution, or alum and satom activities in free zones. It will be passed to inventory records within eight hours after being put to the site of that person. The inventory concerns have to be kept in order to monitor customs administrations and monitoring their movements.

2. A transfer of documents from a location within a free zone is made available for review of the authorized customs administration. In this application, a continuous storage of the person is treated as part of the transfer process.

D. Foreign Free Zones

ARTICLE 160-In the case that the current provisions do not prevent otherwise, a free zone may be exported or reexported or brought to the Turkish Customs Zone.

It is subject to the provisions of the Third District of Turkey, which is brought to the Turkish Customs Zone, except for the sea or air, which is subject to a free zone, transit, or air customs regime, except for the sea or air. However, if the subject is in a free movement, no 46 to 50 nci provisions are applied.

In the event of exports or reexports from a free zone, compliance with the provisions of these countries is mandatory.

MADRID 161-1. When a customs liability is under obligation for the non-release of a non-release, this is based on the price of the customs duty, which includes the cost of storing and maintaining the customs of the free zone during the free zone, or for the price of a payment. customs, and if the costs are shown to be separate from this price, customs are not included.

2. For the calculation of customs duties, which are subject to mutate handouts in the free zone, the claim, customs and quantity; the claim and the claim of the owner of the statement The amount of customs, customs and quantities that are considered to be subjected to such elletions as of the date of the date of the 193 clause in the history of the 193 clause is not permitted to do so. This provision may be made an exception to the Council of Ministers.

ARTICLE 162-1. If the country is to be brought to or returned to the Turkish Customs Zone, or is subject to a customs regime, the consent document as specified in the 4th section of Article 155 is the certificate of the used as a proof of the customs status of the country.

2. If the customs status cannot be obtained with an approval document or a direct route, thenpolitikasýa) Israel taxes, export licenses or trade policy. )b) on the free navigation, from the implementation of measures Theeþyais considered to be non-free-roaming in all of the people.

SETTING UPÝKÝNCÝREHUMAN, Israel, and the Terk

MADDE 163-1. It is possible to re-export from the Turkish Customs Region.

2. The actions envisioned for the export, including the trade policy measures, will be re-exported as needed.

The people who are not in the free movement are subject to a customs regime that includes an exemption to export trade policy measures in the Turkish Customs Zone, under regulation.

specified.

MADDE 164-1. The contact that is not in the free navigation It is possible to leave the customs or customs in custody under the supervision of the customs administration, which will not bring any costs to the Treasury.

2. An increase in the result of an Israeli consequence and the foregoing is subjected to an execution or use of the product that is not in the free movement of the country. Such increases and leashes remain in the customs custody until the following are completed in the 2 nst of the 36 items.

MADDE 165- Reexport or disposal, customs, to remain the undersecretary of the state are pre-declared to their administration. The Undersecretary of Customs prohibits reexports, as required by the actions or measures of the country's exports or reexports, including the trade policy measures. A customs declaration must be issued within the framework of the 58 to 71 articles of articles, if they are asked to be re-exported, which is subject to an economic effective customs regime when they are in the Turkish Customs Zone. In such a way, 2 nci and 4 seals of the 150 nci are applied.

FEBRUARYKISIM

Turkey's Customs Region Stolen From the United StatesGümrük

MADDE 166- The Turkish Customs District is subject to controls made by customs administrations according to the current provisions, which are considered in advance of the previously determined ways and in the care of the customs.

SIXTH SECTION

Features Showing Features

ISRAEL SECTION

Exemption and Israel from Customs Taxes

MADDE 167- Exempt from customs duties that will be put into free navigation:

1. The incoming president for the zat and residence of the Republicgümrük2. diplomatic,

33. s,

3 a) National Defense Ministry, Gendarmerie General Command, and Coast Guard Commander for the needs of the Republic. statements include the registration of these installations with the registration of all kinds of harp weapons, tools, equipment, equipment, machinery, devices and systems that are supplied from the dormitory, spare parts to use in maintenance, maintenance and repair of these installations, fuel and news, raw materials, materials and harp spoils,

b) of the Ministry of National Defense, The Gendarmerie General Command and all kinds of relief supplies, no charge for the need for the Coast Guard Command, provide safety and customs by the General Directorate of Customs and Customs Enforcement,

c). For the need of services, it will be imported from home countries and imported (a) by means of tools, tools, and weapons,bunlarýn4. $100, which does not exceed 100 EURO,

5. Imported by actual people. from the use of use;

a) to transfer Kanuni residence to the Turkish Customs Zone using non-operating motor or non-motorcycle private land transmission,

b) any use of actual kits from the transfer of Kanuni residence to the Turkish Customs Zone,

c) The country's dowry for the people who came to Turkey to marry or marry a Turkish in Turkey,

d) for the people who came to Turkey through the Heritage,

e) related to the other people who came to Turkey to see that I paid for my life. materials and other household items related to the education,

f) provisional data from the Turkish Customs Region Return home,

6. Real matches imported;

a) imported from a real person or imported by passengers, not to exceed 300 EURO, which is imported into real. gifts,

b) Statement of honour, or awards,

c) gifts received within the framework of international relations,

7. Associations of public and public institutions with public institutions and organizations, and the foundation of tax breaks for the Council of Ministers. to be used for purposes of non-fertilize and installation purposes. imported;

a) scientific tools and devices for science, science, and cultural purposes,

b) the use of medical information, treatment and research tools and devices,

c) are biological or biologically related to the purpose of scientific research. chemicals,

d) Human resource therapeutic substances and blood grouping and tissue type separation tokens,

e) substances for the purpose of quality control of products with an Israeli,

8. With the execution of a commercial activity imports;

a) capital goods and other materials imported by transportation of a workplace,

b) The products obtained by the Turkish Customs Region obtained from their property in the country of Turkey,

c) the land and crops that are brought about to be used by the farmers in the Turkish Customs Zone for use in the Turkish Customs Region. Seed, fertilizer, and other products intended to be used,

d) Non-commercial samples,

i-Non-critical sample, and models,

ii-Materials for advertising and advertising for advertising purposes,

iii-One- products that are used or consumed in the commercial fair or similar activity,

e) The help that is imported as intended for use, analysis, or testing,

9. The help for invading and protecting the rest of the country in theTaþýmaa),

b) The dry weed used in the transplant of a Candle animal, feed and food items with food and food items,

c) Fuel and lubricators available in special containers,

d) equipment and equipment for marine and air transport vehicles,

10. Import information material;

a) Sent to organisations that protect copyright or industrial and commercial patent rights eþyab) Tourist advertising materials,

c) Non-commercial documents, and esia,

11. Ihli for funeral and funeral related;

a) The intent of building, looking, and decorating graves with victims of war victims. For example,

b) Docks, funeral ash covering and embellishing funeral service

12. Diyer;

a) the use of goods and injuries,

b) sent to people who are harmed by natural disasters,

c) in Turkey The eczacus brought about to be used in international sports competitions.

To identify the amount of exemption and exceptions to the 4 to 12 pearls of this material, to determine the amounts that will be applied to the exemption and the exception, to reduce the maximum number of times up or up to two times, and The Council of Ministers is authorized to determine the lower and upper terms of the times and to apply this exemption and exception together or to separate the separate or separate details.

HOST SECTION

Back to Back

MADDE 168-1. A free movement is exempted from import duties if it enters free movement in three years after exporting from the Turkish Customs Region and at the request of the owner of the statement. Three years may be extended for unexpected or unexpected reasons.

The feedback has been entered into free navigation by using a discounted or reduced tax rate, due to its eventual use, before it is exported from the Turkish Customs Zone. In the event of a request to be recycled for the same purpose, discounted or reduced tax rate is applied to this property. If the objective of the course is not the same, the amount of import taxes to be applied to the subject is reduced as much as the first time that the free movement is taken. However, no return is made if the first entry of the free movement is greater than the amount that will be received in the back of the refree navigation of the current amount of the return.

2. The exemption from the import duties specified in the 1st round;

a) The country exported from the Turkish Customs Region in the framework of the hazing regime, except for the fact that it is not exported, and

b) Israel is subject to a series of trading measures.

It does not. hal(b) the exception of the exception is determined by the Council of Ministers.

MADDE 169- The exemption from the import duties specified in the 168th clause is rethused without having to say the same in terms of the return of the coming-back. is recognized in the case. The exception is determined by the Council of Ministers.

ARTICLE 170-provisions of the 168 and 169th provisions are then issued after the implementation of the implementation regime, and subsequently returned to the following development products. is applied. The same provision applies to the reexported items.

In such cases, the reexport date of the country is considered to be the date of free movement, and the law will require import taxes, including the process of reexporting. are determined according to their provisions.

THIRD SECTION

Sea-Ballot Products and Diyer Products that are Stolen From The Sea

ARTICLE 171-2 nci freckles (f) of the 18th article, which entered into a free movement, entered free navigation;

a) were registered or registered in Turkey, and ships that were Turkish bandits have stolen from land waters. products and other seafood,

b) (a) factory ships that are engaged in the products that are foreseen in the fund, and products obtained from the products identified in the same frame are

exempt from the line of work.

YAZICUSKISIM

Slight Trade

ARTICLE 172-The scope of the current trade between Turkey and the comms is determined by the Council of Ministers for consideration of the situation and region needs.

The customs duties of the business trade are determined by the regulation.

SELECTED sectionKISIM

Digit CustomsÝþlemleri

BIsraeli SECTION

Mail CustomsÝþlemleri

MADDE 173-1. The duties, mailbags and coals sent from Turkey to Turkish Customs and returned to Turkey by mail are subject to the supervision and examination of the customs administration.

Letters, which are understood to have not been included in the case of the Turkish Republic of Turkey, have been issued by the Turkish Customs Service.

2. All mailbags that come to the Turkish Customs Zone and the coders are shipped to mail administration under customs supervision from the first entry gate, and are subject to a customs examination.

3. Turkey Customs The mailbags and coals to be sent from the area are subject to customs inspection, the number of customs and exports is allowed after the customs administration has previously been checked for customs or customs, and is allowed to export.

4. Mail posts are allowed. The scope and method of customs checks belonging to the Ministry of Transport and Customs is determined by a regulation that will be prepared by the Ministry of Customs and Customs.

MADDE 174- Customs or Customs Exchanges to Turkey Customs Subject to the provisions set out of the territory, subject to the provisions of 93 to 107 nci places where the general antrepo is counted, the responsibility of the postal administration and the supervision of the customs administration. The period of time around here is subject to the provisions of Turkey's international mail meaning.

MADDE 175-1. Trade in commercial property that is sent from or sent to the Turkish Customs Zone via mail, 58 to 71 to be declared in the customs administration under the provisions of the provisions of the Pearl.

2. In the submission of the goods to the customs administration that is not in the commercial property, the disordered international documents are in the name of the affidavit and no separate statements are sought.

HUMAN PART

Sovereign and Related Provisions with Quran

MADDE 176-1. Ships, boats, and airships, and airships are nearby and airships are exempt from import duties and are exempt from import duties.

2. Remote and pedestrian controls, which are found in the entrepodes and have not yet entered the free movement, are given to the following, according to the provisions of the transit.

The vessels, boats and boats that are located in the free movement of the ships, boats. And export to air ships with other sea-takers export is in the provision.

THIRD PART

People's People To Be Liquidated

MADDE 177- This Law;

1. a) the number of passengers who have been placed in the customs warehouses for the passenger capacity according to the 2nd of the 48 articles of article 48, an operation that is approved to them by customs within the period of time given by themaddesineb) 50 nci, or eþyac) for the use of the use of the use of the use of the use of the use of the test,

c) the sample, based on the fifth opinion of the 66 ncu clause, and the non-received sample within one month of its relevance,

d) the 1st section of the 70th clause of the 70th article. 2 of the 70 pearl articles ofeþyae) that are not completed within the registration and duration of their registration According to the financial statement, the customs approved an operation or use of the customs, which does not expire in thirty days after the receipt of the statement of the statement of the statement, which is not finished within thirty days, but the following times, according to the101f) 101

g) as a result of the count of the 3rd section of the 105th section, the excess amount of excess amount of excess,

h) has arrived in customs according to the 164 clause,

a) the 174th item that comes with mail posts according to the article 174; or non-accepted subject,

j) Related articles in articles that are not accepted by the sender Return to the statement, or to its representative in Turkey after it has been made, to the locations of the United States, where they are due to be placed under the customs custody, under the duty of duty,

k). masraflý2.3 of the product (s) of the 237 , which is subject to the cost of quick deterioration and exposure, and the cost of storing and saving any waiting times, regardless of whether or not they have waiting times, whether or not they are waiting for a quick break or a telex. With the Law on Men and Tail of 1918 dated 7.1.1932 and 1918, is the current and 3864-numbered Men and Follow-up Laws, which may be liquidated by the provisions of the Fugitive And Fugitive suspect in accordance with the provisions of the Act, Allet, and Repairs Statement;

178 pearls. The material is liquidated according to thehükümlerine.

According to this material, the identified and tahakkuk documentation of the liquidator is to be made to the Liquidation of the Tüzfik within thirty days. The liquidator is also responsible for receiving the liquidation within thirty days of the subject.

ARTICLE 178-To be soldPerakendec) Retail by selling

b) for reexporting purposesbelirtilena) byÝhalea) sold through the United States ,d) by providing public installations and associations with private law and associations,

e) are subject to theTasfiyeye byÝmhae) Public installations and associations.

The liquidate is based on the Ministry of Finance and the Ministry of Finance. It is determined by a charter that will be prepared by the Minister.

MADDE 179-1 .178 may request that the person who is submitted to the tender for the pearl clause (a) is subject to the free movement of the subject by referring to the customs administration until the release of the tender notice.

However, this claim is not. acceptance, all import duties for the subject matter, penalties with penalties, and handling charges and leasing expenses and other expenses are claimed by the statement holder.

2. After the 178th article (c) has been decided against the liquidate of the liquidate, the declared owner shall not claim the claim according to the 1st of this clause.

3.177 nci is number 1 (h) and (l) of the item 2 with the subbenders for the subject specified in the self, no provisions of the 1st section are applied.

ARTICLE 180-1.The number 1 of article 1 of 177 will receive Service (b), (d), (f), (f), (j), and (k) from the selling cost of the product specified in their subbents;

a) structured expenses,

b) Thitline taxes,

c) expenses for Sat.,

d) Money penalties,

Reaction to the rights holders.

If the cost of selling is not complete, it will be repaid from the garage.

If there is increased money after the costs of this charge, the owners will receive an escrow account on behalf of the owners. Any monetary receipt that is not received within a year from the date of the receipt of the receipt is recorded.

2. The number 2 item of article 177 is from the sale of the product sold according to the provisions of the 1st section of this item. In the case of increasing and receiving money, this amount is either registered or paid to the Treasury based on the outcome of the case,

3. The number 1 item of article 1 of 177, of item 1, (c), (c), (h), (h), (h), (h), and (l), is the following 1 pearl of the price of sale dated 16.5.1984 and numbered 3007, according to Customs Legislators According to the provisions of the revolving capital law on the course of the liquidation of the liquidation of the capital, the increased money is recorded at the cost of the Treasury.

NINTH PART

CUSTOMS LIABILITY

SECTION OF THE SECTION

No Customs ObligationDoðmasý

ARTICLE 181-1. Israel's customs liability;

a) the free movement of people subject to Israeli taxes,

b) in temporary import by exemption from import taxes, subject to anti-government taxes,

Doðar.

2. The customs liability is due on the registration date of the customs declaration in question

3. The United States is responsible for the customs liability in the Israeli customs service. In the case of indirect representation, the current account is responsible for the customs declaration.

The data used in the statement for one of the regimes identified in the 1st of pearl fund shall not be collected entirely or by the law required by law. In case of cause, they are also responsible for customs duties that give this data to be made, and who should know that data is wrong.

MADDE 182-1. Subject to anti-rope taxes, this data is also responsible for the statement. He entered the Turkish Customs Zone in a free zone, or in a free zone. the customs liability, which is subject to the import duties, which are subject to the import duties of this Law.

2. The customs obligation is to enter the Turkish Customs Zone as a part of this Law. baþlar3. In accordance with the provisions of this Code,

a) the people who are realistily entered into the current law,

b) understand or normally know that the entry is in the blood of the person and the entry is in the law. required,

c) Obtain or retain the subject of the word, and get this kiþilerThey are responsible for customs duties.

MADDE 183-1. Import taxes, which are subject to import duties under the Customs supervision, must be in charge of the law, as well as the current law. customs liability if it is placed in the customs custody as part of the law.

2. The customs liability expires at the date of customs custody,

3. According to the provisions of this Code,

a) çýkaranb) This is the customs service that has made this installation work and are in the process of Anyone who knows or normally needs to know from their custody,

c) knows or retain the subject of the word, or who knows or normally knows from customs custody during the time of receiving or receiving this information. as required,

d) those who are required to meet the obligations due to the temporary storage of the site or the customs regime where the subject is held,sorumludurlarare responsible for customs duties.

MADDE 184-1. 183 at the specified state,

a) a temporary statement of subject to a line of Israeli taxes The non-fulfillment of one of the obligations due to the implementation of the customs regime in which it is being stored or subjected to,

b) discounted or importation due to end use of the customs regime in question. if they are in compliance with one of the conditions for applying the tax rate and the temporary storage of these verbals or the corresponding customs regime, the customs obligation is due to the import of the result of the implementation of the applicable customs regime.

2. Customs liability;

a) 1 fikrrana (a) If the specified provision does not meet a customs obligation, then

b) apply a discounted or reduced import tax due to the use of the applicable customs regime or for the use of a special purpose.

reports that the relevant regime is subjected to a subsequent detection of a later date, if a current code is not being followed.

3. Liable for any liability that is subject to obligations of the customs regime that is subject to import duties, or the implementation of the customs regime, of which the regulated customs regime is subject to, or of course, be subjected to the regime are required to comply.

MADDE 185-L. Customs is liable if consumption or use of import duties in the free zones will be consumed or used separately.

disappearance and failure to prove this loss. , consumed or used in the free zone,eþya2. The customs liability will be consumed or used for the first time in a free zone

3. This is the service of the liable, consuming, or consuming, consumption, or consumption or use of this Law. It is the latest to know that the customs administration has been consumed or used in the lost free zone, and has no way of implementing it, the latest known as the customs administration. The user is responsible for paying the customs duties.

MADNAME 186-1 ,

c) Provisions of the following,geçicia) from a free zone,geçicia) in a free zone,

a) from 37 to 40 articles of provision,yükümlününa) 37 to 40 of the provisions of the 184 clause and the 184 clause. nedendend) If thegümrükd) did not use the same customs regime that was subjected to the site,

for some reason that the loss of not meeting or remeeting the obligations of the Dogan is a cause for the loss of the country or, for some reason or for unexpected reasons, or for the permission of the customs administration If it is caused by the import, the customs obligation is not available due to the import.

It is not possible to replace the country again, it means that it is not available again. Without the permission of the customs administration, no telemarketer or loss is proven by a court ruling that the administration is a party to.

However,

a) Accusations from the offender are given to the Republic of the Republic on the order of preparation with the document,

b) Damage, telef, or loss is caused by anyone known and heard of, and the largest property in that place is provided by the administrative supervisor of the site,

.

2. Because of the use of Nihai, a customs liability with the right of import or re-export with the permission of customs authorities, which is discounted or reexported due to reduced import or import tax. sayýlmazMADDE 187-1. In the event of a special purpose of use, discounted or used by the import tax rate, the 1st of which is the 1st of the 186th clause for the imported product, in the case of acceptance of no customs liability, Free of charge and increase caused by the destruction indicated in the topic of the subject out of date.

2. Free of the special purpose of special purpose, free import or free import tax due to end use; 183 and 184, free of customs duties, free of customs duties. The amount of customs duties paid in the process of entry are lowered from the amount of the customs duties that are accened. This provision also applies as a result of a customs obligation to the left and aftershocks of this kind.

MADDE 188-1. Turkish Customs Service under a customs declaration, subject to Israeli taxes. Customs liability, if it is exported.

2. The customs liability is due on the registration date of the customs statement in question.3. The liable holder is the owner. In the case of indirect representation, the current account is responsible.

MADDE 189-1. Customs is liable if the customs declaration of the United States is notified of a customs statement that is subject to the Israeli taxes.

2. Customs liability dates on the current date of the de facto Turkish Customs District.

3. The United Kingdom of Turkey is aware of the need to make the statement that the Turkish Customs Region is, or is not, the right to be made of the United States. They are responsible for customs duties, which are not available when they need to know.

ARTICLE 190-1. The customs obligation is not available if the provisions of the Turkish Customs Zone are subject to full or complete exemption from the Turkish Customs Zonetabi2. a) Full or complete Israeli taxes. Subject to the exemption, the customs obligation of the Turkish Customs Service, which is permitted to be sent to the Turkish Customs District, is the date of the date of the date of the permit.

b) The date specified in the (a) of the Customs administerations If they fail to do so, they are entitled to the provisions of the exemption. The term is given to the holder of the regime for a document that proves that it is being followed. If the document in question cannot be shipped, the payment is due at the end of the deadline.

3. The liable holder is the owner. In the case of indirect representation, the current account is responsible.

ARTICLE 191- The customs liability specified in articles 181 to 185 and 188 to 188 to 185 and 190 are also required for prohibition or violation of exports or exports. However, due to the use of counterfeit money and the use of medical and scientific purposes, the narcotics and stimulants that did not enter the economic navigation of the competent administration have been allocated to the Turkish Customs Region as a result of the law. If it enters, it will not have a duty to customs, unless they are required by law enforcement, which impose a fugitive and a fine. However, laws that impose criminal provisions are subject to a customs obligation when customs duties are under way of a customs obligation when customs duties are based on penalty identification or if they are in the presence of a customs obligation.

MADRID- Those responsible for the payment of the same customs duties are responsible for the payment of such taxes.

ARTICLE 193-l. The provisions and the 2 ci furtherms, as opposed to this Law. the provisions of the register to be saved, import or export to an operation The amount of taxes is determined by the tax rates and other taxation factors in the amount of time that the customs liability is required.

2. There is no way to determine the exact date for which the customs liability is due, The date to be considered for the implementation of tax rates and other taxation elements of the relevant country is the date that the customs authorities have concluded a customs obligation for this business.

However, the customs administration has obtained identify that the information they received was due at an earlier date In the event that it allows them, the amount of import or export taxes is determined based on the amount of tax rates and other taxation factors in the earliest date that the subject of the obligation is understood to be the subject of the information obtained.

3. If the customs obligation is charged by the obliged party to create conflict for customs duties, and to ensure that judicial decisions are in favor of you, or in favor of the administration, you will be challenged. the date between which the conflict was created and the date that the conflict was committed for the period of time, the maximum delay rate is imposed on the date of 21.7.1953 and the allocation of 6183 count of Amme Payee to the provisions of the Law.

MADDE 194-1. provisions of Turkey that are party to If the Turkish origin, which is being acquired under the zoning regime, does not take advantage of the preferential tariff, it will pay for the import duties of the people who are not in the free movement of those who have been involved in it, according to the decision. If the current documentation is approved, bir2. In this case, the customs liability is due to be registered by the customs administration of the customs declaration of the subject.

3. The liable holder is the owner of the customs. In the case of indirect representation, the current account is responsible for the current account.

4. Import duties of the country not in the free movement of the Dahlide zoning regime, the tax rate on the registration date of the issuer statement, and the It is calculated according to other taxation elements.

PART OF

Customs Taxes, Tahakkuku, Tblioform, and Beyond

MADDE 195-1. The customs duties that are required by the customs administration to use the necessary information are recorded in the Customs Taxes Tahakkut Book or computer. In case of computer registration, the computer output will replace the Customs Taxes Tahakkut Book.

However;

a) A temporary anti-damping tax, or a notice of notice tax,

b) the amount of tax that is required to be received. yüksekc) The tax amount remains below the level determined by the Council of Ministers of the Tax amount,yüksekc) the tax amount is higher than the amount determined by the Council of Ministers.

In the case, calculated taxes will be made to the Customs Duties are recorded, but they are specified in the custom status book.

2. The Tahakkukunkunkunu of Customs Taxes is determined by the application of this ledger and is determined by the Undersecretary.

MADDE 196- Deliverance of the required collateral, with specific searches and the same Customs duties may not exceed thirty days of the same breed of customs duties as they will not exceed thirty days.

MADDE 197-1. Customs taxes, immediately. Then, instead of the affidavit or the affidavit, you have an obligation on the document. .2. Three years from the date on which customs duties are not available as a result of checks made or if you have no point, or may not be construed in the same way as specified in the 1st round of inspections, It will be done. As many as possible, it will stop the charges from being sued in connection with the event due to the customs liability.

3. The tax amount shown in the customs statement by the obliged party is the amount of the tax amount calculated by the customs administration, delivery of customs duties replaces customs duties.

4. If they receive customs duties, a verb that requires a penalty application, and the timing of the crime are longer to be found, this They will receive charges in the Turkish Penal Code and the time of sentence. being fired and collected.

ARTICLE 198- 1. The provisions of the 69th clause are to be saved, with the registration of remaining checks, checks, and customs duties specified as a result of the checks and checks made later. The customs duties of the person delivered are mandatory within ten days from the date of the due date of the obligation.

However, the end of these durations should be included in the written request and the collateral. It can be extended for thirty days with the conditions. An extension of this time may also be reserved for each item that is part of the statement. For the extended period, 6183 is interest in the rate of delay in accordance with the provisions of the Code of Amme Creations.

2. The execution of the public is due to delay of the proceedings or to the push or service of forensics or The amount of time that is due to any execution that is executed by official mercilar due to export will stop the payment period.

3. The obligation is to be paid without waiting for the entire tax amount or the expiration of a date.

MADRID 199- Simplification of an affidavit that is being registered in a simplified way If these deficiencies are not completed within the period given by the customs administration for the completion of the information or document, the required payment of such declaration will not be deferred.

MADRID 200-1. Customs taxes are Turkish It's paid as a lirasas. This payment is made according to the procedures stipulate in the Law of 6183 of Amme Payees in Law.

2. Customs taxes can also be collected through authorized banks.

MADDE 201- The provisions of the Law on the Evacuation of 6183 counts of Amme receivables are applied to the right of 6183-year-old customs duties.

MY THIRD BCM

Guarantee

ARTICLE 202-1. If customs regulations are required to issue a guarantee to ensure that customs duties are paid, the guarantee is granted by the person who is liable for this guarantee or if they are liable to be granted a guarantee.

2. Customs administrations can agree to guarantee a replacement for the person who is asked to provide collateral.

3. Public installations, including public and added budgets, public administration, municipalities, and the entire state of the public The guarantee of economic installations and foreign missions in Turkey will be guaranteed Acceptance of letters as collateral is authorized by the Undersecretary.

4. The Council of Ministers is not looking for collateral, and the Council of Ministers is authorized to determine the terms to be applied to the part.

ARTICLE 203- 202 is the 1st or 3rd section of the article 202 At the request of the people, customs administrations allow the issuance of collective collateral to cover two or more provisions that require or require a customs obligation.

MADDE 204-1. Guarantee is the subject, the subject customs this amount if the amount of taxes is determinate, if it is in other terms The maximum amount of customs duties that may or may be taken are determined at the highest amount.

The aggregate collateral amounts for customs duties that represent time in time will always be able to meet the customs duties in question. forms.

2. The use of the Hub for collateral is determined by regulations.

MADDE 205- Defying them with the guarantees to be accepted for customs duties 6183, count of 6183 Amme Credits. It is subject to the provisions of the Law. The Undersecretary is authorized to accept foreign money as collateral over the current rate calculated over the TC Central Bank effective hand dry.

MADDE 206-l. If the Templars are lost or insufficient over time, the The customs administration may request additional collateral or to replace the first collateral with a new collateral.

2. The guarantee will be resolved when the customs obligation that requires the approval is terminated.

3. The termination of the customs obligation is terminated. Of course, the interest of the attention is solved by the fact that you are given the request. However, it must be appropriate to resolve that collateral.

MADDE 207- During the Nakdi collateral,

a) by this Code,itibarena) Effective from the date of acceptance for the customs duties required to be collected, andBirb) As of the date of the acceptance, from the date of acceptance, if a customs obligation does not comply with the exemption arrangement and the relevant regime that is subject to the economic effective customs regime is not complying with the provisions of the policy,

6183, according to the provisions of the Law on the Evacuation Order of Amme Payee The interest is collected at the rate of delay specified.

FOURTH PART

The End Of The Customs Liability

ARTICLE 208- 6183 of the number of Amme Creations in order to keep the provisions of the Act in order to withhold the provisions of the Law;

a) Payment of taxes,

b) Decisions to remove the taxes,

c) the cancellation of the customs declaration,

d) Dealing or extermination before delivery under a customs regime, destruction or abandonation of 164th item, direct characteristics or unexpected halts, or loss of telef or loss due to a specific reason,

e) A breach of the law required the customs obligation under article 182. müsadereMADDEMADDE 209- The customs liability that is the 1st of the 194 clause of the 194 clause is terminated with the cancellation of these islets.

FEB SECTION

Taxes or Withdrawal of Taxes

ARTICLE 210- In this Law,

a) "Check in" statement, full or withdrawal of paid customs duties,

b) "Remain" statement, decision not to complete or remove the customs duties that have not been paid yet,

Refers toAnlamýnaMADDE 211-1. The designated customs duties are returned, although they must not be paid by the law. Customs duties are removed if they are not required by the law.

However, it is paid as a result of an arbitration that has been deliberately made by the applicable customs duties, which should not be paid or unlawfully paid. If they are correct, requests are not accepted for the return or removal of these taxes.

2. The customs duties that must not be paid to the law shall be subject to the obligation of the applicable tax and customs within three years of interest. management will be given back or removed.

Control and , in the event of an audit, check in or remove one of the check-in or remove cases, the same time the check-in or remove operation is done.

This time may be extended either for reason or unexpected.

MADDE 212- A customs The customs duties paid based on the declaration of this statement are returned with the request of the interest upon cancellation of this declaration. This request must be made within the stipulating times for the purpose of cancellation of the customs declaration.

ARTICLE 213-1. As of the historical date of the statement, a commitment that is based on imperfect or imperfect The stakes are either returned or removed from the import duties of the country, which is not accepted by the importer, with the stakes as they are in violation of their provisions. The imperfect ear is also involved in the damage before delivery.

2. The first use required to identify or remove import duties of this type of product is defective, flawed, or in violation of the terms of the commitment. koþullarýnaCustoms and Customs officials are involved in the export of the country and the country's exports to the Turkish Customs District.

Customs and customs are involved in the export, and the export, or the customs antrepo, is the main source of the country. They allow them to be subjected to their regime or to be put into a free zone. Subject to one of the following, or uses, it will be described as a non-free movement.

3. Any taxes, defective, or commitments that were temporarily submitted for testing prior to the customs statement. It is not returned or removed as long as it is not proven to be understood in the trial period.aykýrý.4. The provisions of this article must be returned to the customs administration within a year from the date of obligation of the taxes for the customs duties to be checked in or removed. The Undersecretary will be extended as soon as possible.

MADDE 214- The Council of Ministers under the terms of the provisions of customs duties 211, 212 and 213 are within the framework of the provisions of the international agreement on which Turkey is a party. set of or remove to be determined by thetarafýndanidentified bygeriin a year from the date of the withdrawal of the customs duties.

However, if a cause is in the process of detection, then this time will not be The undersecretary is permitted.

ARTICLE 215- The amount of customs duties that will not be subject to the check-in or removal is determined by the Council of Ministers Decision.

ARTICLE 216- By authorized administrations, they are with customs duties. No interest is paid in charge of reimbursement of late-delay interest or late-delay fee, due to payment of late payment. However, in the three months since the date of the check-in decision, the interest will be paid at the request of the attention, starting at the end of the three months after the request of the concerned. This interest is calculated according to the provisions of the Law in the TAIL of Arbitration of 6183.

MADDE 217- If the customs duties are to be left or checked in, the following is a result of the state of the country. taxes are recharged under the amount of 216 ncis. Amounts that are not collected are paid within ten days from the date of the temblor. For those who are not paid during this time, 6183 counts of Amme creditors are required by law provisions of the Tail of Tahsil.

TENTH PART

Sovereign Provisions

MAJOR SECTION

Obligations of Ports and Antrepo Companies

ARTICLE 218-1. The station, which utilizes land, sea and air through land, sea and air, including rail between Turkey and other countries, and mail administrations with the construction of sea and air ports, are the provisions of this Law. According to the construction of necessary customs surveillance and control lines, passenger halls, temporary storage sites, customs and customs enforcement officials in charge of antrepolar and adequate offices and surveillance towers are available. facility; to meet the need for lighting, lighting, and cleaning facilities; The cost of telephone and other technical equipment, including railroads and telephone and other technical equipment, is subject to customs supervision in ports and customs, and all kinds of physical structures to prevent the individual from interfacing with the goods. Posta22. Mail-management is responsible for selling required measurement instruments and other equipment for the examination and analysis of mail colias with a pearl of 1.

MADDE 219-1. Anstrepo users are in the area They have to make additional hardware and other tools that require advanced technology and other tools that require advanced technology, from a quick sighting of trusted services and services.

2. a) Custom antrepo The workers are obliged to pay the customs or customs duties to the customs or customs officers to whom they would like to be assigned to the customs or customs office.

b) A specific custom or general antrepo-related customs push from the dogre Customs and customs enforcement officials in the customs and customs enforcement administration set up to replace the state-designated salary, overwork fees and other customs, as well as the customs and customs duties per month by the antibody authorities. to be laid.

c) The overrun charges, which will be paid to customs officers due to customs checks and customs duties to be made in postal administration, are required by postal administrations in the customs office.

HUMAN PART

Time to Play, Customs Personnel Department, and Customs Flag

RESERVATION TIME

Time and Overplay Fee

MADRID 220- Regular hours of operation in the customs administrations are determined by the climate, season, and the economic situation of the region and the needs of the Undersecretary.

Article 35 of the provisions of article 35 to remain withheld, at night and at all hours of the day Land border closures, railway stations and customs administrations in the sea and air ports are kept in place with railway stations, railway stations, and landings that do not fit to normal hours of arrival and departure. The hours of operation of officers stationed around the area are arranged according to a vigil.

MADDE 221-1. The operation of the passengers and their vehicles, loading and disloading, and normal operation of all customs duties. must be done within hours of work

However, if service requests are requested during these hours or holidays, this request will be made available to you, if the customs administration supervisor is seen in place, and the necessary precautions will be taken. A request for overcharging of personnel to be stolen, and if there are any legal fees It is accepted by the owners to be paid. The officers (including the responsible counting and the personnel of the TASSStaff) are on duty to do the same to them. The director, manager, or deputies arrange and control the services to be given during normal hours of operation. These, and those who service normal hours of service, benefit from the 3rd frictional provision of the 222.

2. If the maintenance fee is laid during or during normal hours of work, private It is possible that private passenger service requests will be met by the customs service and authorized customs administration.

MADDE 222-1. 221 The amount of the amount of compensation to be paid to the personnel to be stolen according to the 221 item, and the allocation and performance of the charges The Ministry of Foreign Affairs is to be seen as the current Secretary of State. is determined by the regulation. The amount of allotted payments to the central staff cannot exceed 200% of the maximum (including additional indictments) of the highest government officer.

2. 50% of the charges of stolen money are paid to the personnel who are eligible for this period. The remaining amount of 40% is transferred to the central account to be used in the needs of the customs administration

3. The quantity and principles of the amount remaining in the amount used by the quantity of the two ncds. is determined by regulation.

In the payments to be made according to this fund, no taxes and deducts are made except for the stamp tax.

ISRAELI ALLOCATION

Customs Service's Department of Customs and Customs

MADDE 223-1. Customs and supervisors of customs, officers must wear formal contact with customs officers who are in contact with passengers or iaries.

The official clothes and the quota to be used, name placets and The current undersecretary is determined.

2. The chief executive and chief executive officers and staff members who are playing at the undersecretary's headquarters are now the 1st of them.

MADADE 224- Customs that serves at any hour of the day There's a customs flag on the front of the door. In other customs buildings, customs holidays are held in the hours of the lone law.

THIRD PART

News of the Customs and Customs Customs in Customs

MADDE 225-1. Activities of a customs-approved process or use of use within the framework of the provisions of the article 5 are either directly or through representation by those who act with their owners on behalf of They are followed by their future representative and concluded.

2. amir and civil servants of state, municipality, municipal private administrations, and other public legal entities, as well as the legal entities of private legal entities, all of them They can follow the customs process through the representation.

Kara, sea, and Representatives of the board of airlines and transport representatives can follow only the transit process through the representation of the transactions.

MADDE 226-1. Customs agents can track down any kind of customs.

2. A customs judge is playing next to a customs adjuster, and they can follow the lead in the customs administration. Customs assistant officials are authorized to perform inaction in customs at customs.

MADDE 227-1. Customs assistance must be owned by the following people:

a) To be a citizen of the Republic of Turkey,

b) have the license to use the Civil Rights,

c) failure to deny public rights,

d) except for the Takcirli crimes; additional imprisonment or more than five years in prison, even if they are in amnesty. bootlegger, zimmmet, residency, liaison, dream, grievance, domiculus, forgery, abuse, fraud, falsification, criminal mischief, criminal mischief, defamation, or public procurement, tax evasion or tax evasion, tax evasion or state-of-state crimes, such as falsification or abuse of government. not to be convicted of case crimes,

e) Not to leave civil service as a result of criminal or disciplinary action,

f) i) Law, economics, finance, administration, accounting, banking, public administration, political information and industry From the faculty and high schools or high schools that are in the field of engineering. My education is to graduate from the institution of foreign higher education institutions at the undergraduate level,

ii) after graduating from other institutions at the undergraduate level (i) from the branches of science specified in the sub-self. To receive a diploma or to graduate from vocational high schools, which is an expert in the customs, foreign trade and European Community, which gives the associate degree,

g) three years in the side of a customs office with the aim of staj,

h) The customs legislation and customs economic, trade and financial issues are covered by the to be left in the office.

2. a) The customs administration assistant, resigning at least ten years in the customs administration or resigning, or retireates from a retired civil servant, is looking for a customs service. they can enter.

b) At least ten years in the Customs administration and three years of the customs examination officer, customs chief, and customs director, who resigned or retired from their posts, and retired from the 1st of pearl. People who were looking for a job and an internship plan were a customs judge. They may be.

3. A Customs Service Commander of Customs Service is granted by the Undersecretary of Customs within the sixty-day period of the completion of the necessary paperwork for those who fulfill the conditions specified in the Yukarus. Customs officials can only engage in professional activity after receiving this permit.

ARTICLE 228- 1. 227 of the 227 items identified in the same phase, except for the (f) of the item (ii) of the substrate of the item. They are eligible to perform customs, customs, and financial, commercial and financial matters, including customs, customs, and customs.

2. a) Customs administration is eligible to perform customs and customs. The three-year-old director, customs manager, customs guard, The director, the customs chief, and the customs guard, are subject to the internship of the aid workers, who resigned from their posts, or retired from their posts, provided the conditions of the internship of the 1st of the 227 items were listed in the 1st of the 227. They can enter the customs office of the eclipse. This is provided by the Customs Service Judge of the Customs Service Yard, which is requested by request and internship code.

b) Customs administration, customs chief, customs specialist, customs specialist, controller, customs inspector, apartment building and higher They are eligible to become customs officials, who have resigned from, or retired from, or retired from their posts, to be a customs chief, if they are to enjoy the conditions set out in the 1st of the 227 articles of article 227.

3. To those who replace the conditions specified in 1st and 2nd of the fans, As of the completion of the necessary paperwork, the Undersecretariat will be given the Undersecretary of Customs Service within the sixty-day period. Customs officers can only be involved in professional activity after receiving this permit

MADADE 229- 1. Customs services will be used at the tebligat addresses, including the location of the Customs Director where this location is located. bildirirler22. If the customs service is executed by being a legal entity, it is mandatory that the legal entity partners have a customs license. In this case, it is possible that the customs administration is aware of or should know the situation that caused the tax loss if the customs declaration or the affidavit states that they had caused the tax loss if they were not aware of the situation. They ' re responsible together. In these people, the company is responsible for the duties of the customs office, and the company who is doing the work, and the company is responsible for the duties of customs and fines.

MADDE 230- Customs Invoice, invoice, and expenses associated with letters, letters, letters and letters of letters, faxes, telegraphs and similar documents that are required to hold the company's laws or laws, or letters, letters, letters, and letters of interest to them according to the law. The laws of the documents, and the provisions of the private law, to keep the documents hidden. to keep up with the registration of the cloth; the customs service, the customs inspector, the inspector, authorized customs supervisors and officers; to allow them to review, control, and to request the written request. They are obliged to make a case for the officials mentioned above.

ONBIsraeli SECTION

Penalties

GENERAL SECTIONHükümlerGeneral Providers

MADDE 231-1. Those who act in accordance with the provisions of this Law apply to the criminal provisions of this Code.

2. Money in terms of this Code shall be fined and the administrative objections of those penalties are enforced. It is not possible to determine if they are involved in the action that requires the sentence.

3. The provisions of this Department of Punishment and other criminal actions are imposed under the laws of the law and the penalties for which this part is being transferred. It's about those who are convicted of a more and more punishment, the same as this one in my Kir. No penalties are given.

4. In the case where the same action is in contact with the terms of the same action in this section, the more punitives that contain the sentence are applied.

5. The sentencing of these Kim provisions does not prevent the enforcement of other administrative actions on those who are doing these actions.

MADDE 232-1. 234 The fines of the 234 clause are tax without objection. The decision will be settled after the decision of the tahak or the administrative objection resulted in the refusal of the decision. The use of judicial judicial authority does not prevent the customs administration from enforcing criminal practices. Fines of the time period to be settled according to this statement are starting from day to date on the final date of the tax tax.

2. The money to be settled according to the provisions of this section of pearl remaining in the 1st of the 1st. The time period for the time of the sentences is starting from day to day following the date on which the irregularities identified in such items are identified by the customs administration.

3. The fines referred to in the 1st and 2nd fans will be settled within three years and are timely, if not remedial.

4. The fines that are being made in English are subject to the allocation of 6183 count of Amme receivers It is subject to the provisions of the Law.

MADDE 233- Act 234 of this Code;30a) Algerians, 30%, and

b) of informands that serve the condition that requires the sentence before examination and analysis. 30% of the time it takes to examine, test, audit, or review the condition that requires

DACITARS. The remainder is used in the services of administration, development and automation within the framework of the principles and principles that are to be determined. In case of non-whistleblower, the share of the informant is also used in this provision.

HUMAN PART

Penalties to Apply to Tax Loss (s)

MADDE 234-1. After the release of a free navigation or an ad hoc exemption arrangement, the result of an inspection and audit or delivery of control, or after delivery;

a) is the site of the site. The difference between a customs duty and a customs duty, calculated according to the statement, is the difference between customs duty and examination results based on the results of a customs duty that is calculated according to the statement and the results of a customs duty that is based on the statement. If it does, it will pay three times the amount of this difference, separate from the customs tax.

B) The amount of time, examination and supervision of the subject, which is subject to the customs of customs, is the result of the provisions set forth in Articles 23 to 31 of this Law, if you have no further notice. This tax is three times the amount of the tax difference from the customs data.2. However, in terms of a difference between a difference that does not exceed 5% as of the quantity of the currency and the monetary account of these differences, these differences are not a contribution of this tax will also receive a monetary penalty.

3. Included in the public and added budget the 1st and 2nd fikra provisions for the private administrations and municipalities with public installations are not applied. In such a way, the construction of a pearl of 241 is the 1st of the storm.

4. According to this clause, the sentence cannot be less than the amount specified in the 1st of the 241st article.

ARTICLE 235- Even if the collateral is received, the customs administration is finished or finished with the permission of the customs administration. Three times the amount of import or export taxes of the country, if you are angry or completely eliminated from any of the places where the customs or customs administration is allowed to be placed, and the tax will be fined three times.

MADRID 236-1. Permission to be placed in customs or customs management Three times the amount of import or export taxes that are left out, if you understand that a number of people are missing from the number of records in places where they are made in the places where they are made, they are fined three times.

2. Customs If the number of sites that are allowed to be placed in the antrepores or customs administration is overestimated, the number of people who are subject to the liquidate of 177 to 180 of the items are owned by a large number of people who are not. Penalties amount to the amount of import or export taxes.

3. The fines specified in this clause are made in accordance with the responsibilities of the antrepo and their users, based on the determinants of the following.

MADDE 237-1. 42 to 45 terms of article provisions The owners, captains, or agents of commercial or official documents that are used as summary statements or summary statements given to the customs administration by their agents or agencies, are not loaded or otherwise used in a summary of the amount of the covered ports. to be destroyed or destroyed or stolen as a result of accident or accident and if the amount of time to be determined by the customs administration that is found cannot be proven within the period of time to be determined, the tariff position or tariff position cannot be determined at this point, subject to the highest tax of the product included in the description according to the type and type. will be fined as much as a customs duty to be calculated according to the position.

2. If a penalty is not possible according to the 1 pearl object, the point is the amount of money that is specified in the 1st section of the 241st ingredient for each container.

3. The owners, captains, according to 42 to 45 clause provisions. or the customs administration, which is used as a summary statement or summary statement given to the customs administration by its agencies, as well as the amount of information in the commercial or official documents that have been overworked by more than half of the cost of the customs administration if not proven within the amount of time to be determined, the subject will be available for use para44. There is no shortage of 3% of the product coming to the inventory and no tracking for excess.

5. The fines specified in this clause are taken from owners, captains or agencies of the construction tools according to the identification.

ARTICLE 238- In items 128 to 134th, with respect to the Dahlide Elling Regime, held in items 108 to 127. In the event of a violation of the provisions of the Provisional Israeli Regime, the customs duties of the people are collected. In separate terms, these taxes will be double the fines.

THIRD PART

Penalties For The Unsulliations

MADDE 239- In the customs gates, which are exempt from Israeli or export taxes, the provisions of the 33rd clause are not without permission to import or export or export, or otherwise, the customs duties of this kind. If it is the subject of exports or people who have made it to the country and those who have made it to the country, the CIF statement will pay a fine of one tenth of the FOB pattern if it is subject to exports.

MADRID 240-179 In accordance with the 1st section of the 10th Article, the statement of the procraiant if it wants to subject the free movement to the entering regime, the currency of the current exchange rate of 1% of the value of CIF in foreign exchange is received as Turkish Liras.

MADDE 241-1. A separate penalty for this Law is intended to be saved, this The statute, which is based on the powers of the law and the laws of this Law, is imposed on TRY 30,000,000 of those who act as regulations, regulations, and instructions, and those who act in the case of the need for a period of 30.000 TL.

2. The quantity specified in the 1st trailer increases each year with a number of 213 redeeming rates as per the previous year, and the amounts up to TRY 1,000,000 are not considered in this calculation.

3. Applies to two times the amount specified in the 1st frig of irregularities:

a) According to articles 6 and 7, the document and information based on the decisions made by the customs administrations  by the respective kishies granting,

b) No tax loss, each with each other according to the 24th a number of people who have a sale, and not to declare,

c) ships from foreign ports or ships that go to foreign ports from the Turkish Customs Area, at least three hours prior to arrival or departure of their departure or departure from the Turkish Customs Area. Failure to provide information to the customs administration by the agent,

d) the commercial or official document that is used as a summary statement or summary statement according to the 42 nci clause,

e) the transit of transit through the Turkish Customs Region. sürelerif)f) up to twenty-four hours of durations ordered by the 1st The presence of the customs antrex in the technical equipment specified in the 3rd part of the 93rd Article,

g) is the country that is being subjected to the customs antirepo regime, and is replaced by the builders at the time they were placed in the entrepores. Failure to migrate,

h) of the country brought to the Turkish Customs Region within the framework of the zoning regime under the Customs control, the failure to end the requirements of the regime within its term,

a) temporarily dislocated the Turkish Customs Zone. returning after the period of time,

j) Any export The gender, type, quantity, or property of an export that does not benefit from the return or is not subject to the export tax and trade policy measures,

k) Entering or entering and entering the free zones the following are not to comply with the rules imposed by this Law,

l) do not store the documents specified in Article 13 of the Act for a period of five years.

4. The following applies as four times the amount specified in the 1st state in terms of the unsulphed penalty:

a) is not authorized to represent a valid representation according to the provisions of article 5. In addition to the provisions of a customs administration in the name or account,

b), in contrast to the provisions of the 34th Article, the duty of the customs administration of the road to continue its path by taking the load or the passenger without the permission of the customs administration,

c) 1 in violation of the provisions of the pearl, no summary statements or statements used as a summary or summary statement for the customs administration, or any statements or covers of the content of the record being registered in those documents. with the types of records and the summary statements of the statements that are registered in them no,

d) waste of transit vehicles in the Turkish Customs Zone up to eight hours,

e) for up to eight hours,

e) the flash, explosive, or all-in-one of the general antirepo and free zones. depolanmasýf) Customs about the general purpose of the general purpose of the general purpose of the special assembly and structures that require protection or special assembly and structures to be protected from those found.

f) Customs in the customs antrepians subject to the handleings specified in the 102 nci clause without the permission of its administers hold.

5. The number of times specified in the 1st trailer is applied as a result of the amount specified in the sentence:

In the Customs Region of Turkey, the durations of the transportation vehicles that are in transit through the Turkish Customs Zone are satisfied with respect to the number 91. until the hour.

6. The quantity specified in the 1st storm in the state of the United Kingdom is eight times:

a) The route of the ships entering the Customs Zone of Turkey, as opposed to the provisions of the 3rd section of the 34th Article He said he was going to stop on the way, contact the ships, to make customs surveillance. parts of theyerlereb), andyanaþmasýb) watch vehicles in the 33rd and 91 pre-determined paths set forth in the Turkish Customs Zone,

c) the transaction, and the transit route,karayoluylac) It has to take more than two hours to settle the durations of its vehicles, according to the Route 91.

ONISRAELIKISIM

People

MADDE 242-1. They may request a correction by a petition that they will issue to the applicable customs administration within ten days from the date of the default for the customs duties that are issued to them.

2. Fix requests for the appropriate customs office They are subject to an obligation within thirty days of the decision.

3. Kirikes are responsible for decisions on corrections, administrative decisions, customs duties and penalties, and the customs administration that is determined within seven days. They may object to the customs press.

4. Customs Objections to the appeal are made to the decision within thirty days.

5. The decision was made to appeal to the Customs Undersecretary during the first day of the decision, in which the administration is the customs chief. itirazlar66. objections to the Undersecretary of Customs are subject to the verdict in the matter of days.

7. Customs with customs offices and Customs and Customs Decisions are made Administrative judges at the site where the manager or customs chief is located. available.

MADDE 243-1. An appeal to the people in accordance with the 197 point of 197 articles in accordance with the results of the chemical based on the account of the chemical based on the chemical test. .2. On Israel, the second test is conducted by two chemists who are in charge of the customs lab where the first test is done, and the first one to be tested. At the request of the obliged, customs authorities allow a second test of an observer chemist without customs chemists.

To challenge the test conducted at the customs laboratory, which does not have more than three chemists. The second analysis is done in the laboratory belonging to the nearest customs administration, which has two chemists.

From those who ask for a second test, they will be retested to be returned if they are right. The test descriptions are determined by the current Ministery of the relevant installation.

3. The accuracy of the test results in the direction of determining the technical features and qualifications of the product.

MADRID 244- The fines issued by this Code are subject to the objection of an appeal to the administrative judiciary and as written or payable by the relevant part of the subject matter within the date of the sentence of the sentencing decisions. the customs administration is notified of this amount. has been paid within two months from the date of the date, the objections of the relevant kibjs will be raised. In this case, the amount of money cut is collected by a third of the penalty.

MADRID 245-1. The obligations are not subject to the customs duties calculated by the customs administration and the information and documents that are calculated based on the information and documents that are calculated by them.

2. Do the following In the objection, the information and documents used in the objection to the customs administration do not use any information and documents.

3. The administrative judicial authority of the agreed decisions will prevent this decision from being implemented by the administration. It doesn't.

THIRTEENTH PART

Current Provisions, Temporary Items, and Dignity

MAJOR SECTION

Sovereign Provisions

MADDE 246- As of the date of this Law,

a) April 1334, the Articles 113, 117, and 118 of the Customs Code dated 7.6.1926 and 906 and 116 items that are numbered 906,

b) Dated 30.11.1960 and the number 146 Law,

c) dated 19.7.1972 and the Customs Code of 1615 dated dated 25.2.1981 and the number 2419, dated 18.4.1983, and 2817 ,tarihlidated 22.5.1987 anddated 22.5.1987 and count, dated 10.2.1994, and 3968 , dated 3.4.1997 and numbered 42336 The 55th of the Code dated 7.2.1990 and numbered 3612,

d) dated 30.6.1995 and the decree of the Rule 564,Kararnamee) dated 7.1,1932 and the Articles 15 and 16 of the Banned Men and Follow-up Act of 1918,

It will be removed.

HOST SECTION

Temporary Items

NOT VALID ARTICLE 1-1. The effective entry of this Law on the customs service in the Turkish Customs Zone or the locations allowed to be placed in customs has been in effect with the waiting times in these areas and the demands for a period of time. The provisions of the Customs Code are enforced

2. The current entry of this Law is subject to the provisions of this Law in general, private or fixed terms, subject to the provisions of this Law.

INVALIDATE 2- This Law there was a regime statement on an issue on the date of the current date. together, however, provisions in favor of the claim in favour of the execution of the resulting customs are in effect.

In relation to the registration of the statement, this is the date of the current date. The claims are to be accepted by the rights holders of the rights holders in the rundown of the day to begin. However, acceptance of these requests does not eliminate the implementation of the sentence or penalty decisions.

INVALIDATE ARTICLE 3-1. In the case of Customs and Tepel, Customs and Foreign Affairs are subject to the duties and jurisdiction of the Customs and jurisdiction of the Customs and The customs minister has been made available to the Undersecretary of Customs.

2. The provisions of the Customs Code that are currently in place with the Customs Code of 1615 are accepted in accordance with this Law. .

INVALIDATE 4- The Customs Code that is in effect regardless of their provisions, the announcement that the tender has not yet been released or the retail office has not been decided, and that the owner of this Law will be in charge of the customs administration within thirty days of the effective date of this Law, The provisions of Article 179 of the Law are applied. This clause is not applied to the people who have entered into the trade board.

INVALIDATE MADDE 5-1. Those who have a customs brokerage board prior to the effective entry of this Law will be Customs within two years of entering the law. If they receive the exception, they are provided with the Customs Service Judge ' s Certificate if they are understood to continue to address the conditions set forth in Article 227, with the exception of the other in the other. In this way, if the customs officers are at least high school graduates, they may enter the first three cities to open for customs.

2. Those who have a customs broker board prior to the effective entry of this Law, law If they agreed to the Undersecretary of Customs within two years of the current entry, they would be required to carry out the Customs Service in the event that they continue to address the conditions set forth in the 227-section, except for the current condition. The document is issued.

3. On the current date of this Law, the The second and third phase of the 1615-number Customs Code, which was left in effect, and the third party of the 168th amendment to be the customs broker or customs broker judges, are eligible for their resignees from their duties. , or to be retired, they are given a certificate of customs or customs duty, according to the provisions of this Law.

4. The 1st section of the 227 clause is in relation to the crimes specified in the If cases are found, two years in the 1st and 2nd of the second series of the Regardless of the duration of the request, it should be done in a year, starting with the effect of the case.

INVALIDATE MADDE 6-. As of the duty of the customs office, where customs officers and customs officers are set up with a law to remove the customs, the following provisions are enforced until the public institution is organised at the event:

Gümrük1.1615 continues to operate the Customs Brokers Associations, established according to the provisions of the Customs Code, and the provisions of the consent of the permit are executed by the Customs Undersecretary.

a) Customs and customs are executed. a number of guidelines and guidelines set out by the Undersecretary of the Relief yapýlýrb) those left in the region where the conditions specified in the 227 and 228 section are described in the year they may be able to deal with the number of customs or customs assistance that has been opened.

c) The maximum number of customs for customs and customs assistance may be entered into the maximum three times.

2. A profession that does not do its tasks or whether it does or does not act as a defective or defective business, with the presence of customs or customs duty, is the profession that does not do its duties or is required to act as defective. Disciplinary penalties are given to the nature of the situation and to the degree of emergency, with the aim of conducting customs service as needed.

a) Adapt: The profession of a profession is more cautious in the profession of the profession. the author of the article.

b) Kannama: Profession to the profession on its task and behavior, and it is reported by the author.

c) Tentatively detentions professional activity: Less than six months or less than one year to avoid professional activity.

d) Occupation of the profession: Your professional permission is not allowed to perform the profession again, by the return of the permit document.

3. Professional rules require the duty of duty, with respect to and in honour of the profession. In the first defense of the profession, the first defense of the bandage movement, A recursion is applied in a statement.

It is temporary for members of the profession who do not do the duty, either by objectionally or with integrity or as defective, or in a separate transaction to the general principles of the profession involved in this Law. apply for a response from professional activity.

Based on false documents, it is possible that this is when the customs service is informed, however, that the actual situation may be increased as a result of a search. In the case of the report, the central audit staff of the Customs Service said that The first defense of the customs duty is to be sentenced to death. In the event that this issue repeats itself, it is temporarily imposed on professional activity.

According to the provisions of the Law on Men and Jewelry dated 7.1.1932 and the laws of the law, the conviction was committed to a charge of trafficking. Members of the profession are given a criminal punishment.

4. For each new offence, a penalty can be applied to the profession of conduct that requires two or more disciplinary penalties within a three-year period. A peer-to-peer penalty applies to the actual reshushing professions that require this penalty after being punished with professional activity twice during the five year period.

Disciplinary boards have a degree or a degree of discipline. they can decide whether to apply a degree of light disciplinary punishment. The pursuit and conviction facility will prevent disciplinary action and disciplinary action.

5. No disciplinary action can be taken without a defence of the occupation. Those who do not defend the competent disciplinary board for less than ten days, have given up on the right to defend.

Disciplinary penalties are enforced from the date of termination.

6. Customs and customs duty is required. The judges punished the provisions of the Turkish Penal Code to the State of the Criminal Code, according to the nature of the crimes they were working on due to their duties or due to their duties.

7. Disciplinary proceedings will result in a trial outcome. Customs administration to be identified by the provisions of the legislation. From the date it is not applied for three years from the date of date it is not applied. If the legislation and actions are subject to a criminal prosecution at the same time, disciplinary punishment may be given to the timely provisions of the Turkish Penal Code for this separation.

8. 2 The version that is specified in the statement and the The penitant is issued by the deputy director of the customs authority, the deputy director of the Central Disciplinary Board, and the High Disciplinary Board of the High disciplinary Board.

9. This is the Law and Customs. the customs regulars, which are seen in detail of the provisions of the legislation, The permit documents of the customs inspector's permit are temporarily received in a precautionary measure if needed by the customs officers, supervisors, controllers and customs officers, and they are not allowed to follow the execution of the customs. This status is reported to the Undersecretary on the day following the execution of the permission document. In the event of temporary professional activity, the permission documents are subject to the expiration of the consent documents in the case of a precautionary measure.

THIRD PART

Effective and Execution

MADDE 247- The release of this Code takes effect three months after the following date.

ARTICLE 248- The Council of Ministers shall execute the provisions of this Law.