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

Read the untranslated law here: https://www.tbmm.gov.tr/kanunlar/k4458.html

Law No. 4458 Acceptance date: 27.10.1999 PART ONE General Provisions SECTION ONE Purpose, Scope and basic definitions Article 1 The purpose of this law, within the Republic of Turkey Customs Zone and will be applied to the goods and vehicles to determine the customs rules. Article 2 of the Customs Territory of the Republic of Turkey, covers the territory of the Republic of Turkey. Turkey territorial waters, internal waters and airspace are included in the customs area. In this Law the customs territory of the Customs Territory of Turkey and the Republic of Turkey refers to the concept of customs territory. Article 3 For the purposes of this Act; 1. "Treasury" means the Customs Administration; 2. "Customs authority or authorities" shall mean all the hierarchical administrative units within the transactions specified in the customs legislation partially or completely fulfilled the central or regional organizations; 3. "Person" means the natural or legal person with the status of legal entity with the authority to make a reputation, although not legal acts in accordance with the legislation partnership; 4. "Person established in the customs territory of the Republic of Turkey" means: a) all individuals with legal residence in this area; b) In this region, registered office, legal entities or persons in partnership with the business center or branch; 5. "Decision" statement, including binding tariff and origin information, the customs authorities, administrative savings will have legal effects on one or more person on a particular issue regarding customs legislation; 6. "goods in free circulation" means Turkey is a party which prejudice the provisions of international agreements subjected to free-circulation regime in Turkey regardless of whether the domestic inputs used in the production of the goods entering the customs area, 18 and according to the Article 19 provisions the listed items of Turkish origin; 7. "Customs status" means the status of goods in Turkey in terms of whether it is put into free circulation in the customs area; 8. "customs duties" shall apply to all imports of the goods in accordance with the provisions of the applicable tax or export tax; 9. "import duties" means - provided for in the importation of goods in customs duties and charges having equivalent effect, - processed agricultural import tariffs for agricultural policy or under specific arrangements for the products received; 10. "export duties" means - projected exports of goods and customs duties and charges having equivalent effect of financial charges, - agricultural policy or processed agricultural export taxes taken in accordance with the special arrangements for the products; 11. "obliged" shall mean any person responsible for fulfilling customs obligations; 12. "customs supervision" means the customs rules and, where appropriate to be applied to goods under customs supervision of the other provisions generally applicable to transactions by the customs authorities to ensure compliance; 13. "customs control" means the customs rules and, where appropriate examination of the goods to ensure compliance with the other provisions applicable to goods under customs supervision, to prove the existence of documents and reality, business accounts, books and write an email to other written documents, inspection, control of transport vehicles, baggage and people in side or control of the goods carried by the top, the fulfillment of specific operations such as making administrative investigations and other similar transactions; 14. "goods under a customs approved treatment or subjected to use" means goods, a) be subjected to a customs procedure, b) the entry into a free zone, c) Turkey to re-export outside the customs territory; d) destruction; e) the abandonment Customs ; 15. "customs regime" shall mean a) the free circulation regime, b) transit regime, c) customs warehousing procedure, d) the inward processing procedure, e) customs control under the inward processing regime, f) the temporary importation procedure, g) Outward processing regime, h) export regime; 16. "Customs declaration" means the goods specified in the framework of the principles and procedures of requesting to be subjected to a customs regime; 17. "declarant" means the person or persons who made representations on his behalf on behalf of the declarant; 18. "goods to be presented to customs" means the goods to the customs authorities or customs designated or approved by the introduction of any place, in accordance with specified procedures and principles, the declaration made to the customs authorities; 19. "delivery of goods" shall mean the purposes stipulated by the customs procedure of goods subjected to control by the customs authorities; 20. "Diet eligible" means the customs declaration engaged in or on account of customs declaration made by the person or the rights related to the customs regime of this person and that person transfer of liability; 21. "Let the rightful owner" means a person is permitted to him; 22. "Handling" means stowed without changing the essential characteristics of the goods under customs supervision, the role of replacement, to be transferred to small containers large containers, renewal or repair of containers, ventilated, screened, mixed and similar transactions; 23. "Goods" means all kinds of material, products and value; It refers. ARTICLE 4 people who have contact with the customs administration of this Act and regulations adopted under this Act, to obey the decrees and regulations; other requirements of the customs authorities required by law in this Act, be subject to regulation and supervision will be done according to the provisions in the ordinance and control; the administration of any tax or other authorities will collect in its own name on behalf or account, pictures, pay tuition and fees, or to connect them to the collateral; the laws, regulations, any such transactions, as required to comply with the decree and regulations are obliged to fulfill. SECTION Customs Legislation Miscellaneous Provisions Relating to Persons Rights and Obligations in the Framework FIRST SEPARATION Right of Representation Article 5 All persons, may appoint a representative to work in customs administrations to perform prescribed by the customs legislation of savings and transactions. Except for people who transit or in an occasional declaration, the representative must be established within the customs territory of Turkey. Represent, directly or indirectly. Representative acts on behalf of someone else in the event of direct representation. In case of indirect representation on their behalf, but will move someone else's account. A representative must state that he is acting on behalf of the person represented, representation to indicate that directly or indirectly represent and warrant that the owner is obliged to submit to the customs authorities. Another person on behalf of or for the account or act declared that although they have an authorized representative, stating that the person or another person acting on behalf of the account in his name and considered moving their account. Article 225 of the persons mentioned in paragraph 1 may perform as indirect representative in customs administration. Decisions on the Implementation of TWO SEPARATION Customs Regulations Article 6 1. Any person who requested to make a decision regarding the application of customs legislation of the customs administration is obliged to submit all the necessary information and documents concerned authorities to make the decision. 2. The request for a decision must be made in writing. The customs authorities, from the date of receipt of their application for the said requests shall take a decision within thirty days. Such a decision must be notified in writing to the applicant. However, by the customs authorities to comply with this time is not possible, it exceeded the specified time. In this case, said authorities, give information indicating the additional time they deem necessary to decide on the request on the grounds that justify the extra time to the applicant before the expiry of the period specified above. 3. The customs required by the administration application of denial and both written decisions made as interlocutor against the person, Twelfth way appeal procedure specified in section taken as a justification to be open and which shall be stated in the decision. 4. The decisions taken by the immediate implementation of the provisions of Article 245 Without prejudice to the customs authorities. Article 7 1. The relevant decisions in favor of the customs administration will be canceled in the following cases. a) the decision is incorrect or if given based on incomplete information, b) the applicant where the inaccuracies or omissions know or ought to know, and c) the decision is made on the basis of correct or complete information in case of fixing it was not possible. 2. The following cases are decided in favor of the relevant replaced or canceled. a) a proposed resolution or unrealized or more of the conditions that can not be realized, b) Lawsuits related to the case of non-compliance with the requirement imposed in a decision. 3. The cancellation decision shall be notified to the addressee. 4. The provisions of paragraph 1 from the date of the decision to cancel the cancellation of the decision in accordance with, from the date of notification of the decision to cancel or change according to the provisions of paragraph 2 shall enter into force. However, in exceptional cases where the legitimate interests of the addressees of the decision, the revocation or amendment of the decision under the conditions specified in the regulation effective date deferrable. CHAPTER THREE Article 8 Information 1. Any person may request information concerning the application of customs legislation from the customs authorities. However, such a request may not be denied based on the actual design of an import or export transactions. 2. Information is provided free of charge upon request. However, chemical analysis or examination of the particular goods or due to be returned to the requesting customs administrations costs incurred shall be borne by the applicant. Article 9 1. Upon written request binding tariff by the customs authorities of the Undersecretariat or the authorized binding origin information is given. 2. Binding tariff or binding origin information, the customs authorities, against eligible only on the tariff classification of goods in the determination or the goods origin and binds only to goods subject to customs formalities will be completed after the date of the information. issuing of binding origin information, the provisions of Article 17 to 22 for the determination of the origin of goods located prevail. 3. Data recipient; a) For binding tariff information, that there is compliance with all aspects of goods described in the information supplied with the goods to be declared b) for binding information on origin, declared that goods and origin acquisition described in the information given by state requiring goods and found to comply in all respects of the conditions requiring origin recovery is it is difficult to prove. 4. six years from the date of issue binding tariff information; binding origin information is valid from the date of issuance of three years. Binding information is based on inaccurate or incomplete information provided by the requesting canceled. 5. Binding tariff information shall cease to be valid in the following cases: a) Turkish customs tariff amendments to the Ruler and non-compliance with the provisions introduced amendment concerned the information provided, b) the World Customs Organisation of the nomenclature we are obliged to comply, prospectus, failure to comply with a change in the decision regarding the tariff classification, c) be communicated to the person that binding tariff information that is canceled or changed information. Of this paragraph (a) and (b) the date of losing the validity of binding tariff information in the cases specified in paragraphs, the date of its publication in the Official Journal of the amendments. 6. Binding origin information shall cease to be valid in the following cases: a) changes in accordance with the legislation or an international agreement on rules of origin and comply with the provisions introduced amendment concerned the information provided, b) the WTO of the Rules of Origin Agreement, we are obliged to comply and the prospectus relating to this agreement and failure to comply with a change in the decision, c) that the information be communicated to the person Connector origin information that is canceled or modified. 7. 5 and 6 paragraph rightful owner of the binding tariff or origin information shall be forfeited in accordance with the provisions, on the basis of the said binding information before losing the validity of this information, the relevant article of the purchase or sale of top binding contracts in his case, the validity of the lost tariff or origin information, the subject to publication or use for a period of six months from the date the notification was made. However, imports for these products during customs clearance, export or advance fixing certificate is submitted to the customs will be based on the validity of this document. The Council of Ministers is authorized to make exceptions to the provisions of this paragraph. 8. provisions of paragraph 7 regarding binding tariff or origin may only be used for the following purposes. a) Import or determination of export duties, b) Calculation agricultural policy export tax rebates on imports or other amounts granted for exports in the context c) documents, such tariffs or provided it is given on the basis of origin information, the customs for registration of goods belonging to the customs declaration during the execution of the import process, export or use of pre-certification. CHAPTER FOUR Other Provisions Article 10 1. The Undersecretariat of Customs takes all measures it deems necessary for the correct application of customs legislation. 2. The application stipulated by the customs legislation, which states that simplifying the procedures and principles regarding the conditions under which specified in the regulation. ARTICLE 11 Customs procedures with people who are directly or indirectly related, at the request of the Undersecretariat of Customs or the customs authorities within the period specified, limited to all necessary documents and customs procedures to provide information and is obliged to provide any assistance. information requested on these issues from the people themselves, not avoid giving information citing the secrecy provisions of special laws. Article 12 1. The customs administrations are obliged to keep all information obtained according to the confidential nature or confidential. This information shall not be disclosed without the authority of the person or explicit permission. So far, the customs authorities of the legal provisions or give such information to the relevant authorities as required by the judicial decision relating to data protection. 2. Customs collection of information obtained due to the confidential nature of the process, the use, storage, retention time and the provisions given to third parties determined by the regulation. Article 13 The persons concerned for the purpose of information and documents specified in Article 11 shall keep the customs control for a period of five years. Document retention period; a) (b) Except as provided in paragraph with regard to the declared goods enter into free circulation or for export, the documents relating to the release for free circulation or export declaration in which it is registered; b) their end-use with reduced or zero import duties for goods released for free circulation in Turkey, the year in which they cease to be subject to customs supervision; c) goods placed under another customs regime, the year in which the termination of the customs regime; d) The items free zone, the year they leave; At the end of the start from. Article 14 1. periods specified in this Act, or the maturity date will not be extended or deferred unless specific provision exists in contrast. Time, date or completion date of the event coincides with a national holiday, the period ends at the end of the official working hours of the first working day. 2. If it has been some time in weeks or months; Start the day at the end of working hours of the day corresponding to the last week or month end. Corresponding month of the expiration period of a day or the last day of the month comes to an end at the end of working hours. PART Customs Duties on Goods Elements on Implementation of Trade PRESCRIBED IN RESPECT OF OTHER MEASURES Separation of the PART Customs Tariff and goods Tariff positions Article 15 1. The customs duties are calculated according to the tariff in force on the date of birth of the customs debt. 2. Special provisions established by other measures relating to trade in goods, if necessary, be applied according to the tariff classification of those goods. 3. The Customs Tariff: a) The Council of Ministers adopted the Turkish Customs Tariff, b) fully or partially Turkish customs based on the Tariff or which adds subdivisions to the table and items other rulers that have been identified for the implementation of tariff measures relating to trade, c) of the Turkish Customs Tariff to be applied to the goods covered; - Customs duty rates, - agricultural policy or processed agricultural products with the relevant special arrangements taken in accordance import duties, d) Turkey, some countries or groups of countries with his preferential tariff measures contained in agreements which require the application of preferential tariff treatment; e) unilaterally by Turkey in some countries, groups of countries or territories known for pieces preferential tariff treatment, f) Import of taxes, some items will be implemented as conditional exemption or rebate applications, g) other tariff treatment other than the above, Includes. 4. Without prejudice to the provisions relating to fixed-rate taxation, 3 paragraph (d), (e) and (f) the importation of goods bearing the conditions specified in paragraphs declaration owner (c) instead of tariff specified in paragraph (d), (e) and ( f) may require the application of the provisions of paragraph. The necessary conditions are fulfilled, the said request can also be made after delivery of the completion of customs procedures or things. 5. This Article 3 paragraph (d), (e) and (f) the limited tariff applications i1 a certain volume of imports specified in paragraphs; a) in cases where the question of the tariff quota, the volume of imports is determined limit is reached, b) In cases where the question of the tariff ceiling with the Council of Ministers, is the end. 6. The determination of the tariff classification of goods statement, in accordance with the provisions in force, the entry of such goods; a) Turkish Customs Tariff or paragraph 3 (b) a lower position other nomenclature referred to in subparagraph b) completely or partially, the Turkish Customs Tariff to withstand or which adds subdivisions to the tariff schedule and tariffs on trade in goods belonging to the private area Minister for the implementation of external measures of subheading Another rule that was created by the Council, is understood to be determined. 7. The Customs Tariff, the prospectus and the index of goods Undersecretariat prepared and published in the Official Gazette. The texts published in this way is taken as a basis for administrative and judicial practice. Article 16 l. The nature and the grounds of the final uses of certain goods may benefit from preferential tariff treatment, the Council of Ministers is subject to specified conditions. An authorization is required, 80 and 81 shall apply. 2. In paragraph 1 of the said preferential tariff treatment of expression, even under a tariff quota, which means a reduction in the import duty exemption or conditional. CHAPTER ONE CHAPTER TWO items of Origin Non-Preferential Origin of Goods Article 17 non-preferential origin of goods; a) Article 15 of paragraph 3 (d) and (e) Except for the application envisaged in paragraphs implementation of the Turkish Customs Tariff, b) non-tariff measures relating to trade in goods, the Cabinet the implementation of the measures established by the Council, c) certificates of origin preparation and Giving, objectives determined in accordance with the provisions of Articles 18 to 21 of this Law. Article 18 1. A country entirely obtained or produced goods, originating in that country. 2. obtained in a completely manufactured goods from countries or expression; a) He extracted mining products in the country, b) he vegetable products collected in the country, c) He was born and raised livestock in the country, d) O products derived from live animals raised in the country, and e) he held in the country and hunting fishing and hunting products, f ) he registered in the country or is registered, av products extracted from the sea on the outside that said the territorial waters of the country by the vehicle carrying the country's flag and other seafood, g) said that the registered or registered country and carrying the country's flag, factories and ships (f) in subparagraph specified product obtained from goods h) that country's territorial waters or from the bottom of the sea outside beneath the soil on the seabed exclusive business as entitled to that product issued by countries i) Only to obtain the raw material he collected in the country, obtained from the manufacturing process or the use of residues wastes and residues, j) mentioned in above paragraphs the production of the article obtained at any stage of the goods with goods obtained derivatives thereof, clear. 3. The implementation of paragraph 2 the expression 'country' covers that country's territorial waters. ARTICLE 19 Production In order to be a country of origin of the carried goods in more than one country, it is an important stage or manufacture to manufacture a new product in the country and the most recent substantial labor and action necessary economically needs to be done in that country. Article 20 of the main goal, Turkey by certain countries of the goods applied to be determined as to exceed the provisions made or researched about this aspect in an opinion workmanship or work with manufactured goods, comprising the basis of Article 19 of that country of origin does not count. Article 21 1. The certificate of origin is voluntary submission. However, according to international and bilateral treaty provisions, origin certificate as the basis when requested to benefit from reduced tariffs, goods Contracting Party is originating or she changes and actions seen in the country that they must therefore it is considered to be a certificate of origin submitted is required. 2. In cases other than the provision of paragraph 1, for the presentation of a certificate of origin and value of goods, origin, or gender as nature, certificate of origin rules and procedures specified in the regulation of non-searched. 3. certificates of origin form, the information will include, determined by a regulation taking into account international regulations. 4. In the event of serious doubts in spite of the submission of the certificate of origin, customs administration is authorized to require additional evidence. CHAPTER TWO Preferential Origin of Goods Article 22 of the preferential rules of origin of the requested goods to benefit from preferential tariff treatment specified in Article 15 of this Law; a) Article 15 of paragraph 3 (d) of this deal for me in the agreements and the scope of goods, b) Article 15 of paragraph 3 (e) of the Council of Ministers Decision of goods benefiting from preferential tariff treatment referred to in subparagraph are determined. PART III Article 23 of the Customs Valuation items the customs value of goods, the application of non-tariff introduced on certain issues relating to the regulation of trade in goods Tariffs the purpose of this section is determined according to the provisions contained in securities. Article 24 1. The customs value of imported goods is the cost of goods sold. The sales price, the sales made for export to Turkey 27 and also made the necessary corrections in accordance with Article 28, the price actually paid or payable. So far, on the basis of the customs value of the goods to the purchase price it is subject to the following conditions: a) removal or use of the goods acquired by the receiver; - The Republic of Turkey's laws, regulations and imposed by the authorities designated by them authorized, - items of limiting the geographical area can be sold again - the value of the goods that do not affect a significant extent, except for the restrictions should not be subject to any restrictions. b) the sale or price, which is determined in respect to the goods securities, securities can not be determined should not be subject to a condition or did. c) re-sell the goods by the buyer or any other form of disposals or a portion of the product incurred as a result of use, directly or indirectly, if not to the seller of the goods actually paid or payable price may be made to supplement according to Article 27 provisions. d) There should be a relationship between buyer and seller; if the existence of the relationship, the sales price, according to the provisions of paragraph 2 of this Article shall be admissible as customs value. 2. a) In determining the sales price by applying the provisions of the preceding paragraph, the existence of a relationship between the buyer and the seller does not constitute a sufficient reason for rejection of the purchase price alone. In such cases, examining the conditions for the sale, if it is determined that affect the price of this relationship, the sales price is considered. The customs authorities, on the basis of information obtained from the declarant or other sources, if it considers that the price impacts for such informs these points in writing to the statement. The right answer to the declarant shall be given within the period reserved. b) In a sale between people in relationships with each other, if statement with the following occurring at or near the date of the sales price to the one located precedent securities proved to be very close, assuming that the sales price, the value of goods line is determined by the provisions of paragraph. - Sold for export to Turkey the same or similar goods of any relationship are not sellers and buyers in the sales price in sales with each other - the same or similar goods, Article 25 of paragraph 2 (c) of the customs value determined in accordance with the provisions of sub - of the same or similar goods , Article 25 paragraph 2 (d) of the customs value determined in accordance with the provisions. During comparisons with the above precedent securities, commercial level, quantity, Article 27 of the sales no relationship between the vendor and the elements enumerated and buyer, the seller has undertaken, but proven differences related to expenses that assume the seller where there is a relationship between the seller and the buyer are considered. c) (b) securities listed in clause is used only for comparison purposes and the initiative of the declarant. (B) the location of an asset will not be determined based on the sales price of the goods the provisions. 3. a) the price actually paid or payable for the imported goods to the buyer, the seller or the sum of the payments to be made by or to the benefit of the seller. This price, as a condition of sale of the imported goods include all payments to the seller or the seller's buyer made a third party to satisfy an obligation to do. Payments can be either in the form of money transfers, letters of credit or negotiable instrument or a negotiable made directly or indirectly. b) except additions made in accordance with Article 27, it operates its own account, including marketing buyers, through an agreement with the vendor interests or seller, though not regarded as an indirect payment to the seller. expenses related to such transactions, will not actually be added to the price paid or payable in determining the customs value of imported goods. Article 25 1. The customs value can not be determined according to the provisions of Article 24, paragraph 2 of this Article (a), (b), (c) and (d) shall be determined by applying rows of me. The customs value of goods can not be applied as long as the provisions of sub-paragraph shall be determined according to a top me. However, provided that the declarant is not endorsed by the customs office of a written request (c) and (d), the application can be changed. 2. this Article pursuant to the provisions, determined according to the customs value of the following methods: a) for export to Turkey sold, the value of the sales price of the same or goods which are exported close on a date with the goods to be determined, b) for export to Turkey sold, or the same as the goods being valued securities exported in the near future be similar goods sales fee, c) the imported goods for identical or similar goods to persons from dealers in Turkey made the greatest amount of sales of the unit price based on value, d) the cost of imported goods materials used in production and fabrication or other processing or produced by manufacturers in the country of issuance to be issued securities with Turkey, securities customary that the profit on sale of the same class or kind as goods with goods to be determined and an equal amount to the overheads and Article 27 paragraph 1 (e) other costs or securities referred to in Article the calculated value of the sum. 3. Other rules and procedures for the implementation of paragraph 2 above shall be determined by regulation. 24 and Article 26 1. The customs value of imported goods can not be determined according to the provisions of Article 25; a) Tariffs and Trade General Agreement of the Agreement on Implementation of VII with Article b) of the Customs Tariffs and Trade General Agreement VII of the Article, c) This section provisions, principles and determined on the basis of the available data in the appropriate methods and Turkey to the general provisions. 2. According to the provisions of paragraph 1 for determining the customs value; a) goods sales price in Turkey is produced in Turkey, b) a system envisages to accept the higher of the two alternative value of the customs authorities, c) where the goods exported to the country of the domestic market price, d) the same or similar goods, Article 25 of paragraph 2 of ( d) the cost of outside assets, calculated according to the provisions of subparagraph e) the price of the sold goods to be exported to a country other than Turkey, f) minimum customs value, g) arbitrary or fictitious values ​​are not taken as base. Article 27 1. In determining the customs value under Article 24 of the provisions of the imported goods actually paid or payable price is made and added the following: a) the inclusion of the following elements of the goods actually paid or payable price, but that part borne by the buyer; i) buying commissions outside the commission and brokerage, ii) the cost of containers which are treated as a single item for those goods during customs procedures, iii) the cost of packing, including labor and material costs; b) to be used in the sales order in the production of the imported goods and exported by the buyer, directly or indirectly, free or provided at a low cost for actually paid or which are not included in the price to be paid interest in the proper amount to be given the value of listed goods and services below; ii) the imported goods to join the materials, components, parts and the like, ii) the tools used in the production of the imported goods, equipment, molds and similar instruments, iii) materials consumed in the production of the imported goods, iv) necessary for the production of the imported goods and held outside the importing country engineering, development, art work and drawings, plans and drafting services; c) Assets of the conditions of sale of goods should be determined, the recipient is required to pay, directly or indirectly, actually paid or payable which are not included in the royalty rates and licensing fees; d) import goods for resale or any other form of disposal or when the breed was born as a result of use, the portion transferred directly or indirectly to the seller; e) the imported goods to the port or place of entry made up shipping and insurance costs in Turkey. 2. objective and quantifiable data for this substance to be added according to the price actually paid or payable shall prevail. 3. When determining the customs value, the price actually paid or payable except as provided in this article are no additional prohibited. 4. the term 'buying commissions throughout this chapter; importer to clear the goods securities representative in return for fees paid by representing him abroad in the purchase of services. 5. In determining the customs value of imported goods; a) payments for the right to reproduce in Turkey, b) with the proviso that the sales conditions of sale for export to Turkey, the recipient does not pay for distribution or resale rights, paragraph 1 (c) are not considered under me and actually paid or payable price It is added. ARTICLE 28 of the imported goods actually paid or does not include the following expenses customs value provided that can be distinguished from the price to be paid: a) goods to the Republic of Turkey Customs Territory of the Customs Union, including Turkey with the agreement after arrival to the inlet to the customs of transport and insurance costs, b) industrial plants, such as machinery or equipment , built for imported goods, building, installation, maintenance or technical assistance related expenses, c) interest expense incurred by the buyer under a financing agreement regarding the sale of the imported goods; d) payments for the right to reproduce the imported goods in Turkey; e) buying commissions; f) due to the sale of goods or the import of import duties payable in Turkey. (C) In the cases referred to in subparagraph does not, regardless of whether the funding provided by the seller or another person. However, to be made in writing of the financing agreement, and where required; - The goods, actually paid or were sold from the declared price as the price to be paid, - The interest rate of the country in which the funding provided in that time, overcoming such the interest rate level that applies to a transaction, to prove it is essential. Article 29 to be used in computers, data or commands loaded determined by regulation principles and procedures for the determination of the customs value of carrier. Article 30 will be based on the value of goods under customs duties must be declared as Turkish Lira. The foreign currencies on invoices and other documents in force on the date of birth of the customs debt translated into Turkish lira at exchange selling rates of the Central Bank. Article 31 1. The provisions of this section, after customs approved treatment or subjected to other use does not affect the specific provisions regarding the determination of the customs value of goods released for free circulation. 2. 24, as an exception to Article 25 and 26, generally the customs value of perishable goods are delivered on consignment, at the request of the declarant, the customs office determined according to simplified procedures. SECTION IV Article 32 1. Weight and containers of goods in Customs Tariffs on goods subject to tax according to weight, to determine the scope of certain headings and subheadings and tax basis weights received weight; a) In the cases referred to the gross weight of the article to the sum of all packaging materials and weight covering its own weight, b) Net weight or only in the cases referred to the weight of the article to its own weight is considered. 2. Gross weight if it came out of unpackaged goods subject to tax, are subject to tax based on the weight of the said goods to state. 3 different tax rates and at the same time if it comes in the same package of goods subject to tax on gross weights, goods, weighed on the net weight and packaging weight is added to the net weight proportionally. 4. the declared measure if different units of measure taken as a basis of taxation, which is determined by the regulation principles and procedures for the conversion to each other. 5. The packing of goods; a) usual and known to be a substance or redundant in a different way done, b) separately shown their worth in the bill of goods they belong, and also an independent commercial goods in nature, c) introducing the packaging in order to evade import duties;, they will be declared separately and it is subject to tax according to their tariff enter. However, the tax rate of taxable packing materials of tariffs as above, in the rate of customs duty of goods low, or if equal to the packaging material of the tax rate which subject to customs duty of goods and with goods calculated. 6. A non-box packaging quality customary of goods subject to tax based on weight, tariff rates of the sheath and housing, if found to be higher than the rate of tax the items inside, are subject to tax according to their tariff classification. The goods subject to ad-valorem duty boxes, cases and are not included in itself a merchandise to be in the nature and value of the goods provided that the securities are not subject to customs duties. 7. Weight over done by sampling the goods subject to customs duties during the customs inspection; a) If the containers in excess detected only by a declaration on the results of weighing the refrain of the same genus and species The goods are not weighed containers are made on the basis of the average of the excess added. The declarant does not accept the action taken in such a way that all containers are weighed by the customs administration. b) If it is determined by the lack of a declaration that the goods weighed containers from the natural properties or damage to or in incomplete or sent because it came forward to prove that it was stolen, which is calculated on the amount of import taxes. However, the rights to tart all containers of these cases the customs authorities of the declarant or reserved. PART THREE Vehicle Control and Customs Territory of the fetched items Customs approved treatment or to be implemented until being subject to the Terms of Use CHAPTER ONE Introduction Vehicle of the customs territory of Turkey and out of Article 33 Turkey made the customs entrance and exit doors to the Customs territory. Turkey customs border between the inland customs port of entry points in the customs territory are required to follow certain way. Them with entrance and exit gates of the roads linking Turkey and the aircraft made in the customs territory of the customs procedures can airports in consultation with the relevant public institutions, are determined by the Undersecretariat published in the Official Gazette. Overall the service to open the way railways are counted customs. Article 34 1. Turkey Customs within the region or the vehicle is subject to customs supervision. These are in accordance with the provisions in force, supervised by the customs authorities. 2. Customs Territory of Turkey can not be by road from the end of the inspection of cargo and passenger vehicles or related to the customs authorities without the consent of the said vehicle and whether the vehicle can not continue the way; Wagon train by changing the order can not be changed or added. outside the customs territory of Turkey, and other vehicles from the rail but it can be brought to an authorized border customs office. Border goods under customs supervision from the competent customs authorities of a non-reversed unless taken to an authorized customs. Turkey will be brought into the customs territory of the animals may enter through the customs checkup can be done. 3) Turkey ships arriving from ports outside the customs territory, starting from entering the Customs Territory of unforeseeable circumstances or force majeure unless or customs supervision requires, according to port their destination can not change the route that is customary on the road can not stand not in contact with other vessels and the customs authorities without room for berths on. Customs officers of the ship, cargo and all necessary book belongs to them, checking documents and records, it is authorized to take under seal with warehouses and other places necessary goods. The vessels coming from foreign ports or to enter Turkish ports and rivers, stops at certain locations to be examined for customs or road cuts. Coming from foreign ports or at least three hours before their arrival and departure of ships bound for foreign ports or from Turkey with information about the agency is given by the customs authorities. Seamen and passengers of the ships coming in and out of Turkey, but officials and görevsiz people can enter and exit from the competent customs office. b) makes regular flights between Turkey and port agents on ships, or the way they stopped at the ports are not in free circulation of goods (a) shall be subject to paragraph. These types of vessels and their cargo of passengers and to facilitate the inspection and customs clearance procedures and principles are put to Treasury officials. c) (b) of the vessels the ports of flights between Turkey and carrying out of the paragraph may be subject to customs supervision. These types of vessels, goods not in free circulation within the framework of the conditions and given permission to be determined by the Undersecretariat between Turkey can transit the harbor. d) (c) of paragraph written with Turkey over territorial waters and all kinds of transportation vehicles and inland waters are designated by regulation principles and procedures related to customs supervision and control be made. 4. The aircraft, which will go to Turkey and from Turkey that could land or take off from airports with customs authorities authorized the airports. These aircraft are subject to customs supervision. With a special permit and from the aircraft moves in accordance with the instructions of the pilots. 5. Turkey and with the members of the foreign navy warships to the members of the Turkish Air Force air war ships and warships of Ministers air from foreign states with the consent of the Board, In the absence of domestic goods it is not subject to customs supervision. Article 35 Turkey all types of customs operations at the customs office of entry and exit is made to the customs territory of normal working hours. But; a) Railway train and regularly plying the seas, rivers, land and air vehicles, night and day can come and go at any hour of the customs territory. Irregular voyage that bring passengers sea, river, land and air vehicles can enter and leave the customs territory in the same way. b) Business organizations in the ports, ships at any time of night and take cargo and passenger can enjoy the day. c) Compelling reasons outside working hours that enter a port or customs administrations to exchange the remaining cargo ship had to leave from the port requests are also accepted by the customs administrations. any ship carrying passengers outside working hours and tourists can come and go as a port in the customs administration. Entering the customs territory of Turkey SECTION goods Article 36 1. Goods brought into the customs territory of Turkey, it shall be subject to customs supervision from the entrance. These are in accordance with the provisions in force supervised by the customs authorities. 2. Such customs status regularized, if not on the free movement of goods Article 77 paragraph 1 is without prejudice to the customs status changes and the or free zone penetrates into or 163 and until re-exported or destroyed in accordance with Article 164 remain under the supervision of the customs . Article 37 1. Goods brought into the customs territory of Turkey without delay by the person who brought the Undersecretariat in accordance with defined principles and procedures; a) a designated customs office or customs of any place deemed appropriate, b) sea or air, or directly to a free trade zone with Turkey's highways passing through the customs territory is taken away. 2. Turkey Customs after being transferred to the region as a result of those responsible for shipping the goods must comply with the provisions mentioned above. 3. Without prejudice to the provisions relating to the regulation and supervision of the customs authorities, passengers, mail and goods to the border population to lay down special provisions for goods not important economically Affairs. 4. The above paragraphs and 38 to Article 50 The provisions of Turkey's sea and air are not frequented outside the port and does not apply to regular air or because of sea voyages by direct the transport leaving the customs territory of Turkey temporarily belongings. In foreign ports, air ports or free port loaded with goods are excluded from this provision. 5. The provisions of paragraph 1 of this Article, a Turkish port or place of destination without any airport, Turkey territorial waters or airspace does not apply to goods on vessels or aircraft crossing. Article 38 1. unforeseeable circumstances or force majeure reasons Article 33 and Article 34 as provided in paragraphs 1 and 3 paragraphs obligations Failure to comply, the person subject to such obligations or any other person acting in his place, and in this case without delay to the nearest customs office the condition of the goods and to inform the ground. 2, by reason of unforeseeable circumstances or force majeure, Turkey assign the sea carrying goods in territorial waters, land brings another vehicle pass or these things that collect ship captains or other persons, determination of goods customs status and the nearest customs office in order to take the necessary other measures from this situation and condition of the goods is located and shall inform the ground. 3. Article 34 of the ships mentioned in paragraph 5 of the substance or airships of unforeseeable circumstances or force majeure of Article 34 by reason of 1, 3 and 4 shall be temporarily without complying with the obligations stipulated in paragraph of being compelled to Customs Territory of Turkey in the anchor or stay, or the ship air that ship into the customs Territory or other person acting in his place shall inform the customs authorities of the situation without delay. 4 paragraph 1 will allow the customs control of goods on the specified goods with paragraph 2 of the mentioned ships or airships and necessary then to provide identification or that they be taken to a customs office approved measures Undersecretariat is detected. Submission of Customs SECTION items Article 39 in accordance with the principles determined by the Undersecretariat except for goods placed in the free zone, another place from items identified as or deemed appropriate by the customs authorities or the customs authorities, the person who brought it to the customs territory of Turkey or After the arrival of the goods presented to customs by the person rather than by the transport undertaking. ARTICLE 40- The Undersecretariat; a) carried by passengers, b) can be subjected to Customs sunulmaksız a customs regime for goods, Article 39 can make special arrangements outside the provisions. Article 41 Upon request, before being subjected to a customs-approved treatment or use, examination of the goods presented to customs or related terms to take that sample and be allowed to authorized persons. PART FOUR Summary Declaration and Unloading Goods Presented to Customs Article 42 Article 44 of the provisions in order for Article 39 in accordance with the customs presented goods, the first job that followed the goods to be presented to customs day a summary to the customs authorities concerned until the end is declared. Article 43 1. The summary declaration shall be made by an appropriate form to the example set by the Undersecretariat. Undersecretariat containing the details required for the identification of the goods and an internationally recognized commercial or official document is authorized to permit its use as a summary declaration. 2. Summary declaration; a) goods brought into the customs territory of Turkey after the advent assumed responsibility for the carriage of goods or b) (a) acting on behalf of those specified in paragraph is given by the person. 3. Turkey and foreign countries with warships of the Turkish Air Force fleet of warships and air Cabinet air war ships from foreign countries with the permission of the Board are not subject to customs supervision. However, warships and air warfare ship with the goods brought in order to ensure the delivery of customs clearance and other customs procedures, after the advent of the twenty-four in a list by the commander of the ship within hours reported to the nearest customs office. These goods belonging to the commander of the ship and other crew members that is subject to this provision. 4. Turkey the status of the empty vehicle from the customs area, the customs authorities notified the form. Article 44 parcels to be sent via mail to other goods and passenger vehicles, although they belong to the goods carried by passengers to put special provisions on the summary declaration is not searched Affairs. However, in cases where summary declarations will not be searched, before the expiry of the period specified in Article 42, or in a transaction not subject to customs-approved use of goods and must not fall into the danger of customs control. Article 45 1. The customs administrations of the items found in the vehicles can be unloaded with the permission of the concerned authorities determine where they are or what they see fit or transferred. Customs administrations in the summary declaration or summary declaration or goods from vehicles used commercially without official documents is not emptied. However, if the goods wholly or partly inevitable presence of a hazard that requires immediate evacuation is not sought such permission. In such cases the nearest customs authorities shall be informed immediately. 2. The customs authorities, goods and means of transport where the purpose of the examination may want to open containers to be unloaded and the goods needed. 3 can not be removed without the permission of the customs authorities that the items placed in the first place. CHAPTER FIVE Goods Presented to Customs a Customs-approved Treatment or Use Determination obligation Article 46 1. Goods presented to customs, it is assigned a customs-approved treatment or use. 2. Summary of the goods covered by the declaration, setting a customs-approved treatment or use, transactions related thereto; a) for goods coming by sea, forty-five days from the date of the summary declaration, b) to goods from other roads, twenty days from the date on which the summary declaration is completed inside. 3. Where circumstances so warrant, Treasury may prescribe a short period of time than the period specified in paragraph 2 or authorize an extension of this period. However, it exceeds the actual needs of the extension allowed. CHAPTER SIX Temporary Storage of Goods ARTICLE 47- Goods, after the submission of the customs located in temporary storage until the status keeps it subject to customs-approved treatment or use and is named as such. Article 48 1. Temporary storage of goods, only in places approved by the customs authorities and stored in conditions laid down by this administration. The customs authorities which may be incurred for temporary storage may require guarantees from the owners of the goods to secure the payment of customs duties. 2. Passengers were brought together at the customs presented after customs approved treatment or use subject to baggage keeps it until the customs warehouse to put off the time when goods can stay here Three months. Article 49 Without prejudice to the provisions of Article 41, temporary storage, provided that the change of appearance and specifications may be subject to regulation to handling as are designed to ensure that the same situation in housing. ARTICLE 50 1. Article 46 shall be based on defined time with Article 48 of paragraph 2 in the time specified in their customs-approved treatment or use, initiated the necessary procedures for the determination not goods, in the absence of the subject of any judicial or administrative proceedings, 177 to Article 180 it is liquidated in accordance with the provisions. 2. The customs authorities of those goods until the situation is regularized, with the risk and expense items may refer you to a special place in the customs control. CHAPTER SEVEN Transit to be applied to the goods transported under the provisions ARTICLE 51- Article 37 paragraph 1 (a), except for paragraph 37 to Article 50 provisions under a transit regime began earlier does not apply to goods brought into customs territory of Turkey. Article 52. Customs Territory of Turkey from one place to the goods presented to customs to be transferred to another place within the framework of the provisions of the transit regime under Article 41 to 50 shall apply. CHAPTER EIGHT Other Provisions ARTICLE 53- The customs authorities shall, if the circumstances so require, you can move the goods presented to customs destroyed. The customs authorities shall notify the holder of the goods. Costs relating to the destruction of the goods shall be charged to the owner of the cargo. Article 54 in violation of the provisions of this Law, Turkey has brought to the customs territory or the customs control of goods found to be subject, 07.01.1932 dated and No. 1918 on Trafficking and other provisions of law relating to the Law on the follow-up is applied. TITLE IV CUSTOMS-APPROVED TREATMENT OR USE CHAPTER 1 General Provisions Article 55 provision to the contrary; the nature, amount and origin of, regardless of the load or the country of destination, a shop, always be subject to the conditions set forth under any customs-approved treatment or use. 2. The Council of Ministers; public morality, public order, public safety, human, animal and plant health and protection of life, artistic, historic or archaeological value, the protection of national treasures, industrial and intellectual property rights protection grounds with goods ban to be subjected to a treatment or use customs approved or restrictions You can put it. 3. Trade with Turkey, customs, transport agreement without and signed an agreement under which unilaterally partially or entirely null and void before the time or the Turkish land, prohibitions against air and sea transport and restrictions put or them about the different procedures applied by foreign countries of goods and vehicles, including money, to put prohibitions or restrictions and different processes or applications to the Council of Ministers has authorized different tariffs. Article 56 1. Both in them, both inside and showing that another country than the country where the product is produced in the outer packaging or inspiring such an impression names or symbols are not allowed to carry goods imported to Turkey. Such items to be placed in Turkey and other places of transit or warehousing or be allowed to re-export the Undersecretariat. 2 to be used in Turkish origin goods and they will show that originate in other countries or in nature to evoke such an impression, via the foreign language written or printed all kinds of empty envelopes, tape, labels, documents can be held in Turkey with stamps and similar items as regulated in other countries capable Show, whether signed or unsigned above, the non-resident foreign companies are not allowed except of pro forma invoices Turkey to the importation of blank invoices in Turkey. with firms established in Turkey, licenses, such items of royalty or patent agreement signed foreign companies are excluded from this provision. According to Article 57 1. Intellectual and regulatory protection of intellectual property rights, trademarks, geographical indications, with regard to industrial design rights ideas and rights within the scope of Art Works Act, the Articles of rape to the holder of the authorization nature of customs procedures; At the request of the right holder or representative or of imitation goods in question are subject to copyright or counterfeit trademark goods in case of clear evidence of that fits the description, it stopped ex officio by the customs authorities. Stop right decision is notified to the importer or the owner or representative. 2. The customs authorities to take the right importer or by the public in the event of a security feature and to prevent abuse, the applicant The value of goods may require a guarantee from the owner rate. 3. If the goods have entered into free circulation on the date on which the complaint is accepted the applicant's application to be accepted by the customs office; To the owner on the grounds that allowed the importation of the goods does not bear examination in accordance with the said right to compensation. for the fight against fake brands or counterfeit goods, due to the discontinued goods customs clearance by the customs office of its own motion, as a result of transactions with the related person if not to benefit or harm, customs administration officials are not held accountable to the people. 4. Customs following the notification to the owner of the administration taken by stopping decision is not filed in the competent court on the merits within ten days, or if the decision is taken in the quality measures from the court, where the request of the declarant on goods is done according to the customs regime provisions. 5. Customs operations discontinued items, in accordance with the decision taken by the competent court, or disposed of according to the provisions of the liquidation regime changing their essential characteristics may be disposed of by sale. 6. The provisions of this article for non-commercial nature of the goods sent by parcel with inherent and souvenirs brought by passengers will be charged. PART TWO CHAPTER ONE Customs Regimes of goods under a customs regime ARTICLE 58 1. Keeping the desired goods to be subject to a customs procedure shall be declared to the competent customs authorities in accordance with this regime. 2. export, outward processing, the declared goods in free circulation for the transit or customs warehousing procedure, customs since the registration of the declaration from the customs territory of Turkey quit or are destroyed or remains until you cancel the customs declaration under customs supervision. ARTICLE 59- 1. The customs declaration; a) Written b) through a data-processing technique, c) orally d) the owner of the goods through any savings has expressed the desire to keep these items are subject to a customs procedure. 1 paragraph 2 (b), (c) and (d) the procedures relating to the declaration made as specified in clauses specified in the regulation to be contrary to the provisions of Articles 60 to 71. A. Written Declaration I. Normal Procedures ARTICLE 60- 1. Written declaration is made with the declaration referred to in paragraph 4. To contain all the information necessary for the implementation of the provisions governing the customs procedure for the goods it has been declared in this declaration and should be signed. 2. Implementation of the provisions governing the customs regime of the declaration of goods is added to the interior of all the documents required return. 3. erasures and wiping returns will not be accepted by the customs administrations. However, statements written declaration signed by the owner actually drawing near way to read over the summer and seals faulty officially sealed corrected during the registration. 4. Customs procedures must be made with the form and content of the declaration and other documents determined by regulation. The principles and procedures relating to the printing and distribution are determined by the Undersecretariat. The adoption of these documents prepared on computers Affairs. ARTICLE 61- 1. Declarations which comply with the conditions laid down in the 60th Article of the goods to which they belong if it is presented to customs shall be registered by the customs authorities. Registration, dead seal on the document in the declaration or affidavit provision, instead of the sequence number and date written in the registration book of information on this statement by placing books or registration is completed with the acquisition of the computer record. 2. provision to the contrary, the implementation of all the provisions governing the customs procedure for which the goods are declared to be essential is the date of registration of the declaration by the customs authorities. 3. declaration which have been registered by the Customs authorities of the ties that have declared goods tax and because of the commitment of fines and customs duties are kept on accrual basis. ARTICLE 62 1. Without prejudice to the provisions of Article 5; customs declaration, given by people who can provide relevant articles and documents necessary for the implementation of the provisions of the customs procedure for which the goods have been declared to the competent customs authorities or authorized to be given. 2. However, if it specific obligations for registration of a declaration of a specific person, or this statement by the person concerned must be resident of the Customs Territory of Turkey made the account of this person and the declarant. However, the condition regarding establishment, in transit or import declaration or providing temporary approval of the customs authorities does not apply to a person who has an occasional declaration. ARTICLE 63- Leaflets from registration After adjusted. However, at the request of the declarant, the type of goods after registration, kind and nature in the declaration outside the brand and number, weight, quantity, size or one or more knowledge to the improvement of the value orientation of customs administrations will be allowed. These adjustments are made with the permission of the administrative authority, signed and stamped with the official seal in the statement. · However, a) after notification will be examined the goods to the declarant, b) said the it is determined that the information is inaccurate, c) Article 73 provisions, salaries, from the delivery of goods, then not allowed to make corrections in the declaration. Article 64 1. The customs authorities at the request of the declarant and goods mistakenly returns subject to specific causes of subjecting to undergo customs regime or declared that the regime ceases to submission of proof that is not possible, by canceling a declaration has been registered, needed a new regime may permit made in the declaration. However, the customs authorities in cases where the goods declaration has been reported will be examined, not accepted requests for the cancellation of the declaration before the outcome of the examination. 2. goods have become unusable in any way, it is allowed to be taken out of the customs territory or destroyed upon request. 3. After the registration of the declaration, the import duty reduction or deterioration due to changes occurring in the nature of goods carried. But; a) goods which make it possible to use, especially as the first item to be declared as the first item on the customs administrations allowed. If deemed necessary, the customs authorities will take measures to prevent the use of in any other way as the first item of this article. b) the possible separation of the goods subject to partial damage suffered damage to part (a) is done according to the provisions. damaged goods and in cases where it is not possible undamaged separation, at the request of the declarant (a) may subparagraph is applied, the removal from the Customs Territory of the goods or their destruction may be allowed. 4. Regulation except as specified, returns after delivery of the goods can not be canceled. 5. Invalidation of the declaration shall not preclude the application of the penal provisions in force. ARTICLE 65- 1. The customs authorities to investigate the accuracy of the declaration; a) related to the Declaration and statements can control the accompanying documents and the information contained in the declaration to investigate the accuracy of statements other documents from the owner may want to give in, b) Items can test and take samples for further examination or test. 2. If the goods covered by the declaration inspection, inspection results, the information contained in the declaration if the inspection, the customs regime of the goods is subject to the implementation of the provisions will prevail. 3. For control purposes customs inspectors, customs inspectors help, customs inspectors and customs administration chiefs can always conducted its second inspection of the finished goods and operations examination. Likewise, the above mentioned persons are authorized to inspect the customs process at every stage. 4. examination with those who control the declaration and inspection, or do they control the examination, the implementation of the calculation of the provisions of, or exemption from customs duties, are responsible singly or jointly depending on the situation. ARTICLE 66 1. The examination of goods in places or allowed their customs administrations to be done in the warehouse. The principles and procedures for the examination of the goods made outside these places are determined by regulation. Customs clearance of courier bags shall be determined jointly by the Undersecretariat of Customs and the Ministry of National Defense and Foreign Affairs. 2 to move to the places into which the items will be inspected and samples that are covered by the declaration required all handling costs for inspection and sampling procedures. 3. The declarant may be present during the examination and sampling of goods. Customs authorities, if they deem appropriate to facilitate the inspection and sampling to provide the necessary assistance, they can keep the declarant is said to be present or represented at the examination or sampling required. 4. Provided that samples are taken in accordance with the provisions in force, the customs authorities are not obliged to pay any compensation for samples. The customs authorities shall bear their own costs do their analysis or examination. However, the inadequacy of customs laboratories Because, tests or examinations will be conducted with the exception of costs borne by the declarant. 5. Assays from the remaining samples, after being notified about the test results are not received within one month shall be deemed abandoned customs. 6. The principles and procedures relating to laboratory tests specified in the regulation. ARTICLE 67- 1. consists of a single item of the goods covered by a declaration and, in part, upon examination, will apply to all the goods covered by the declaration of the said examination results. However, with the statement, for the remainder of the goods declared results of the partial examination are not valid if the idea may request the examination of the entire property. 2. Where a declaration form covers two or more items of information relating to each item shall be deemed a separate declaration. One or more of the missing item, the more missing or can not be offset against other items. Turkish Customs Tariff in the opening at the bottom of the same tariff heading and is considered one single item subject to the same legal or preferential tax rate. ARTICLE 68- 1. The customs authorities that the goods have been declared customs regime where the conditions necessary to ensure compliance with, the goods shall take the measures necessary to identify the uniformity. 2. The label is applied towards the goods or vehicles in the uniformity determination, seals and similar vehicles, due to unexpected state or force majeure, to ensure the protection of the goods or vehicle disassembly or destruction unless necessary, only by the customs authorities or removed or destroyed with the permission of the administration It can be. ARTICLE 69- 1. To fulfill the requirements of being subjected to items related regimes and goods prohibitive or provided it is not subject to restrictive measures, customs administrations, by checking the information on the declaration after the registration or in certain instances without checking, they deliver the goods. However, it can not be completed within a reasonable time to examine the declaration and where it is not necessary to be present during the examination of the goods are delivered the goods. The facility will be subject to the delivery of goods not subject to prohibitions or restrictions due to the procedures relating to the proceedings and shall be determined by regulation. 2. It is essential to deliver all of the goods covered by the same declaration simultaneously. In the application of this paragraph, if a declaration covers two or more items of information relating to each item is treated as a separate subject goods declaration. 3. In the case of giving birth to an obligation of registration of the Declaration can not be delivered duty has been paid or secured the goods covered by the declaration. However, this provision shall not apply to the temporary importation procedure with partial relief. 4. According to the provisions of the declared customs regime, if required collateral, goods can not be delivered without such a guarantee. ARTICLE 70 1. reasons attributable to the declarant in the period specified in Article 46 of the declaration registered with the goods covered; a) failure to begin the examination or can not be continued, b) that are required to be subject to the declared the customs regime is not provided documents, c) the payment of import or export duties to be taken under the payment or deposit or not given the guarantees, the Cases, the goods shall be examined. Inspection results will be taken by the customs administrations that require fines or other proceedings or situations that do not require connecting to a report, and then things will be liquidated in accordance with the provisions of Articles 177 to 180. 2. For items found in the customs warehouse, the event of the declaration on the free circulation regime, from the date of registration of the declaration of customs procedures must be completed within thirty days. transactions can not be completed within this period regarding items of paragraph 1 shall apply. II. Simplified Procedure Article 71. 1. The customs administrations, in order to simplify the procedures and formalities as possible and to ensure the implementation of customs procedures in accordance with the provisions in force, under the conditions specified in the regulation; a) Article 60 of the said declaration must be added to documents without some addition to, and some of the information to be written into the declaration should be recorded, b) instead declaration mentioned above, together with a request to subject the goods to the relevant customs regulations, commercial or administrative document to be issued, c) items related regime transition to be made through the registration, to give permission. (C) shall have the obligation to provide goods exempt from customs in the implementation of me. Simplified procedure declaration, commercial or administrative document or record, for the identification of the goods shall include the information required. transactions made through registration In cases where it is essential to write the record date. 2. Declaration of a general, periodic or summary that has made a declaration in a complementary. Complementary hall declaration it will not be determined by regulation. 3. Complementary declaration of paragraph 1 (a), (b) and (c) the declaration referred to in paragraphs are inseparable and simplified processing shall be effective from the date of registration of the declaration for. Paragraph 1 (c) registration process in cases specified in sub-paragraph shall have the same legal effect as the registration of the declaration mentioned in Article 60. B. Other Declarations ARTICLE 72- The official declaration was accepted articles will be sent to the competent authority in writing the following cases, the goods customs procedures are carried out on the basis of this article. a) The President of the person and articles will be sent to the General Presidency for the residence of goods belonging to the Secretariat, b) who benefit from diplomatic exemptions and privileges, but their name or mission right chefs or exemption provided there is reciprocity for the embassy for future goods belonging to prominent delegation heads of submitted articles by courier bag courier letters . The shape of the letter, and will see action that includes information on the Foreign Ministry and the Undersecretariat of Customs shall be jointly determined. C. the goods to be delivered after Declaration Control ARTICLE 73- 1. The customs authorities after delivery of the goods and to determine the accuracy of the information in the declaration relating to the goods imported or exported transaction or subsequent commercial operations of commercial documents and they can control data. These controls have the statement said transactions relating directly or indirectly to the other person about the commercial aspects or areas of document and data for commercial purposes to other persons holding hands. If the goods can be examined as possible. 2. The customs authorities, in accordance with its jurisdiction or at the request of the declarant, in the framework of the principles and procedures are determined by regulations, it can also be corrected after delivery of the goods declaration. 3. As a result of subsequent control of the delivery of the examination or the goods declaration, should it be determined that is applied on the basis of incorrect or incomplete information, the provisions relating to the relevant customs procedure, the customs authorities, this Act without prejudice to the provisions of the fines, take the necessary steps to amend the declaration, according to new findings. CHAPTER TWO Introduction to Free Movement Regime ARTICLE 74- Turkey free movement of the goods from the customs area; The implementation of trade policy measures, completion of the other transactions contemplated the importation of goods and the charging of taxes legally due. ARTICLE 75- 1. Where the declarant, after the registration of the release for free circulation return ratio of the remaining import duties other than agricultural financial charges, but items related case to be downloaded before connecting or to guarantee payment of customs duties, may want to apply the ratio in favor. 2. In case of failure to complete the customs formalities for reasons attributable to the declarant, paragraph 1 shall not apply. Article 76- In cases where a bill of lading content specific to different tariff items; According to its tariff classification for each of the goods shall not cause an additional workload and costs of inactivity, at the request of the declarant, the customs authorities, all goods to apply tax based on the highest of the tariff classification of goods subject to import tax rate. ARTICLE 77- 1. Due to the use for private purposes a reduced or zero rate of tax to be in free circulation of goods in customs supervision, will end with the production or use that is considered final use. In addition, the discount or the end of the conditions for zero taxation, goods exported or were destroyed in cases where the payment of tax to be charged on goods reduced or set to zero tax treatment because it is used for purposes other than the ends customs supervision. 2. The final use of the goods released for free circulation because, according to the situation of Article 81 paragraph 2 or Article 83 shall apply. ARTICLE 78- free circulation which goods will lose this status in the following conditions: a) the cancellation of the release for free circulation declarations, b) Return on including the implementation of the payment system processing regime the return of customs duties for goods which are exported after processing in the frame or removed, c) 213 Under the provision of the article, because the goods defective or does not comply with the provisions of the contract of sale, issuance or removal of the back of customs duties, d) 214 in accordance with Article, the goods exported, or sent back to another customs-approved procedure or the return of customs duties due to the use or be subject to removal. CHAPTER THREE Conditional Exemption Regulations and Economically Effective Customs Regimes A. Common Provisions Article 79- 1 of this Act under the Articles 80 to 83 the third; a) "Diet" means not in free circulation of goods, - Transit - Warehouse - Suspension system under the inward processing, - processing under customs control - temporary importation; b) "customs regime with economic impact" statement - warehousing, - inward processing, - processing under customs control - temporary importation - outward processing; means that the implementation of regulations. 2. 'Import goods' means the application of the inward processing repayment system with goods subject to suspensive arrangements, subjected to the operations specified in Article 118 refers to goods released for free circulation. 3. "Unchanged goods" shall mean the import goods have not seen in any way within the framework of labor in processing or processing under customs control regimes included. ARTICLE 80- 1. The principles and procedures relating to the inward processing and outward processing procedures determined by the Council of Ministers. 2. Without prejudice to the special provisions governing the procedure to be utilized, cost effective regime to allow for the use of warehouse operation permit specified in paragraph 1 of Article 95; a) be given the necessary guarantees and undertakings to be carried out in accordance with the procedure of the operation, b) Customs administrations, under regime control to keep order or administrative arrangements needed to do to watch, be proportionate to the intended economic purpose of the said regime, in case given. ARTICLE 81- 1. footsteps indicated the conditions for the use of the relevant regime. Holder of the authorization, after the grant of any developments that could affect the continuation or content of the permit forward and must notify the relevant authorities. 2. subjected to a conditional exemption of goods, all kinds of customs duties which may be incurred for these goods is conditional on granting bail. ARTICLE 82- The economic impact of a suspensive arrangement, the goods being subject to these regulations or equivalent goods or finished products, will end if a new customs-approved treatment or use is assigned. The customs authorities under the conditions laid down in the case of a regime that has not ended, they proceed according to the criminal provisions in Title XI. ARTICLE 83- The rights of the holder of a customs procedure with economic impact and liabilities are determined according to the procedures and principles of regulation, be transferred to the person with the conditions to benefit from that regime. The new holder of the right, the same conditions can also be transferred to other people. B. Transit I. General Provisions ARTICLE 84- 1. Import duties and trade policy measures to not subjected to customs procedures related to exports with goods not in free circulation finished goods, one point to another, moving from within the Customs Territory of Turkey under customs supervision, is subject to the transit regime provisions. 2. The customs authorities in the customs territory of Turkey goods subject to the transit regime; a) a foreign country from a foreign country, b) a foreign country, Turkey, c) from Turkey to a foreign country, d) an internal customs from another internal customs, allow the move. 3. handling referred to in paragraph 1; a) Under the transit procedure provisions, b) part of a TIR Carnet, c) under an ATA carnet used as a transit document, d) 19 was signed in London in June 1951 the force of the Statute on the North Atlantic Treaty States Parties Between the forms prescribed by the Convention under the 302, e) by mail, including postal parcels, f) a Turkish port from another Turkish port or customs territory of Turkey to a port outside when the goods transported by sea or air, abstract scope statement, g) the place allowed warehouses or customs office to be transit goods will be removed, according to an affidavit under the provisions of Articles 55 to 70, planning available. 4. transit procedure, the goods and ends on submission of documents to the customs office of destination in accordance with the provisions of this regime. 5. Transit regime, special provisions are reserved for the transport of goods subject to a customs procedure with economic impact. The Undersecretariat of the type of goods in transit, based on the nature and handling of property or within the framework of Turkey's obligations arising from international agreements in this section without depending on the provisions it is authorized to make arrangements for the transit regime. II. Special Provisions ARTICLE 85- transit goods must be given a guarantee to ensure payment of any customs duties which may be incurred. But; a) the transport by sea and air, b) the transport by pipeline c) of transport by rail, except as collateral is not required to be determined by the regulation. ARTICLE 86- 1. The person who is the holder of the transit procedure; goods in the prescribed period and by the measures taken to comply with in order to determine the uniformity of the goods by the customs authorities, to provide a robust and thorough destination and the customs authorities are obliged to comply with the provisions relating to the transit regime. 2. Without prejudice to the obligations of the person referred to in paragraph 1, knowing that moved according to the transit procedure goods that accept carrier or receiver, goods prescribed period, and by observing the measures taken in order to determine the uniformity of the goods by the customs authorities of the destination as a robust and thorough customs administration it is obliged to provide. ARTICLE 87- 1. Exceptions to the principles and procedures for the functioning of the transit determined by a regulation. 2. goods subject to the transit procedure by allowing goods to be placed under customs supervision or customs administrations in the warehouse can be transferred to other places to stay for a while from a vehicle or a vehicle. III. Customs Formalities Relating Transit ARTICLE 88-1. goods under transit procedure, except in cases of suspected or reported, on arrival or departure of the inspection without being accompanied by the customs authorities and shipped on or officer under seal if necessary. 2. warehouse or customs administrations of the goods transported under the transit regime be allowed in other areas, it should be examined if found. Inspection of goods to be transported under this regime by connecting to guarantee Customs duties are performed according to the provisions of Articles 61 to 70. Customs inspection made pursuant to this Article, the regime rightful owner, the person responsible for the carriage of goods or representatives are also available. ARTICLE 89- Article 2 of Article 55 of this Law, in cases specified in paragraph 1 of Article 56, be subject to customs inspection when the goods transported under the transit regime, taking collateral to be delivered or other measures that accompanied the article officer Undersecretariat is authorized to make regulations regarding. ARTICLE 90- or its territorial waters and Turkey, which reported on the hatches of ships loaded with goods in transit are suspected to be such goods or put in other places, can be put under seal by the customs administrations. This may be accompanied by officials held under foreign supervision of the ship or ships while sailing. The above-mentioned measures are removed on exit from the territorial waters of Turkey ship. ARTICLE 91- Turkey Customs transit times of vehicles carrying transit goods by road in the area, the roads they will follow, to adopt regulations concerning checkpoints and accommodations Affairs. ARTICLE 92- 1. A transit of a vehicle carrying goods cruising unforeseeable circumstances or in cases where force majeure could not continue the way will be notified without delay to the nearest customs authorities of this matter. Transit goods, be transferred to another vehicle from said vehicle performed under the supervision of the customs authorities, this is documented in a report. 2. Turkey in transit of goods within the customs territory of unforeseeable circumstances or force majeure event or irretrievably lost for reasons, customs duties not required. the waste or loss of goods in transit above mentioned reasons, the administration is party to as evidenced by the decision of the court. But; a) theft in the form of the act, with the certificate issued by the public prosecutor on the preliminary investigation, b) If damage perished or lost widely known and heard other events because, with that document to be issued by the highest administrative authority of that place, c) Traffic accidents, traffic accidents according to the report, and the closest result in the determination made by the customs authorities of the decision of the customs administration chief, it is proven. C. Customs Warehouse Regime ARTICLE 93- 1. The customs warehousing procedure; a) Import duties have not been subjected to and trade policy measures and goods not in free circulation, b) the export of goods that could benefit from measures concerning the export if taken to a customs warehouse, it specifies requirements for being placed in a customs warehouse. 2. The warehousekeeper is the person authorized to customs warehouse. User article people in the customs warehousing procedure or statement is the person that transferred the rights and obligations of that person. 3. Customs warehouse, established for the purpose of storing the goods under customs supervision and organization will be sought in the conditions and characteristics of the place designated by regulation. 4. Non-bonded warehouse goods referred to in paragraph 1, but may be subject to customs office and warehouse somewhere warehouse regime put provisions considered cases determined by regulation. ARTICLE 94- 1. The customs warehouse may be a public warehouse or a private warehouse. a) General Warehouses, which can be used by anyone for storing the goods; b) Special Warehouse are only established for the purpose of storing the goods warehouse operators; Customs warehouses are. 2. Flammable and explosive or dangerous to a combination of their belongings and furniture showing the need for special installations or protection structure, but it may be appropriate to the nature of the public or private warehouses. Such a list of items specified in the regulation. 3. fair which is not in free circulation of goods and exhibits shall also be deemed a private warehouse. ARTICLE 95- 1. The customs authorities are not operated by or warehouses where there are no adequate existing businesses, opening and operation of customs warehouses is possible with the permission of the Undersecretariat of Customs. The principles and procedures for granting permission of the Council of Ministers are determined by regulations to be issued. 2. Persons wishing to operate a customs warehouse, containing the information required to be given permission, and in particular must make a written request stating that an economic need for warehousing. the conditions for operating the customs warehouse is displayed. 3. Permission is granted only to persons established in Turkey. 4. The rights and obligations of a warehouse operator, be transferred to another person with the consent of the Undersecretariat of Customs. ARTICLE 96- warehouse operator; a) to ensure that no under customs supervision of the goods within the time period where the customs warehouse, b) fulfill the obligations related to the storage of goods under the customs warehousing procedure, c) complying with the particular conditions specified in the authorization. ARTICLE 97- 1. When allowed to operate a public warehouse, as an exception to Article 96 in accordance with the specifications of the warehouse or goods of the same material (a) or (b) where it belongs directly to the user of the obligations specified in paragraphs can be specified in the operating permit. 2. User to fulfill their obligations relating to the placing of goods under the customs warehousing regime is responsible in each case. ARTICLE 98- Article 81 is without prejudice to the provisions of paragraph 2, the customs authorities, in Article 96 of the keeper provide a guarantee in accordance with the principles defined by the regulation with regard to the responsibilities specified. However, fair and guarantee does not apply to goods placed in the warehouse to be exported or be exempt from import duties or to the exhibition. Even if the guarantee has been provided, before starting customs operations and these operations are completed and without the permission of the customs authorities, it can not be removed completely or partially from the warehouse goods. ARTICLE 99- goods placed under the bonded warehouse regime, passed the record by the operator at the time they are brought into the customs warehouse. All goods warehouse records in the warehouse operated by the customs authorities are not kept by the operator. These records are always kept ready to control customs. These procedures and principles related to warehouse records specified in Article 100 warehouse records specified in the regulation. ARTICLE 100- Although subjected to the customs warehousing procedure, a need exists economically and condition adversely affecting the customs supervision; a) Except Issue goal to put the goods to the customs warehouse facility in free circulation, b) the goods not in free circulation, the customs warehouse premises, including the processing or customs control under treatment regimens for provisions to be subjected to work within the framework of permissible under conditions to be determined by the Undersecretariat. ARTICLE 101- 1. Goods under the customs warehousing procedure duration is unlimited. However, in cases deemed necessary by the customs authorities, the goods to customs-approved treatment or use, set a time limit for a new determination. 2. Specific time limits for the Undersecretariat of agricultural products could benefit from the measures of exportation. Article 102 1. Import goods, the best protection may be subject to the appearance or quality of the development of marketing or distribution or resale towards the preparation of a regulation determining the usual forms of handling. Market in order to ensure the smooth operation of the scheme, will be subject in the warehouse of agricultural products may be limited by the Undersecretariat of handling. 2 to benefit from the measures of export and subject to customs warehousing procedure to be applied to agricultural products specified in the regulation of handling operations. 3. The forms of handling specified in this article, can be made with the permission of the customs authorities. ARTICLE 103- 1. goods placed under the bonded warehouse regime, temporarily removed from the customs warehouse, provided the permission of the customs authorities. Article L02 of items while they are outside the customs warehouse handling operations may be subject to conditions set forth below. 2. another transplant from a customs warehouse of goods placed under the bonded warehouse regime, subject to the permission of the customs authorities. When ARTICLE 104- 1. Where a customs duty for imported goods, the costs incurred for storage as long as the goods warehouse costs and remain in the warehouse, are not included actually paid or payable separately from the price if they are shown the customs value. 2. In the event of submitting the aforementioned goods Article 102 within the framework of handling, qualifications will be taken into account in the determination of import duties amounting to customs value and quantity, at the request of the declarant, the date specified in Article 193, the goods concerned shall be determined as if subjected to handling operations . However, exceptions to these provisions may be adopted by the Undersecretariat. 3. Customs warehouse subjected to a regime of imported goods of the Article 71 paragraph 1 (c) According to subparagraph, customs provided, and before the declaration where delivered to enter into free circulation, customs duties in force at the date on which subject the goods to the warehouse regime, tax rates and calculated on the basis of other elements of taxation. The implementation of this provision, the nature of the goods, the customs value and quantity of the taxation elements such as the date of the goods subject to customs warehousing procedure depends on the condition being detected. However, where goods in free circulation is responsible for the registration of the declaration of the state and quality compared to other taxation elements are present in the request to be processed, the process is carried out in this direction. According to Article 73 after delivery of the goods control provisions are reserved. ARTICLE 105- 1. A list of warehouse operators concerning the general and special year-end data warehouse available to the customs authorities. Each year, public and private warehouses goods in customs authorities shall be deemed to be taken into account by the list given by the operator. The goods in public warehouses are too many to count in a short time, it can be counted by the customs administrations of the sampling method. 2 missing goods leaving the customs duties as a result of the count in the warehouse, as the case may be collected from the operator or user. 3. Taking over the goods to record the results of the census carried out. This excess has come forward unless the customs authorities of valid reasons be concluded, those goods are subject to liquidation in accordance with the provisions of Articles 177 to 180. ARTICLE 106- 1. Operators with 97 Article according to paragraph 1 of users of goods placed in the warehouse, customs administrations amount determined if this amount is not determined if it is liable to customs authorities over the amount stipulated in the documents. 2. Items of the nature of the resulting losses and wastage with the deficiencies resulting from the processing activities carried out under the supervision of customs and warehouse operators and users of defects and waste proved to the customs authorities is not due to their fault, customs duties does not apply to loss and identity theft. The article is over-bonded been insured than the insured value of the goods or omissions taken in taxes than in favor of the insured. 3 reasons other than those written in the 1st or 2nd paragraph deficiency will not be accepted. It consists of the total amount of taxes and penalties, rather than be compensated by the operator or user. 4. Qualification as warehouses and from warehouses with goods for transport without handling the waste that is allowed to be in the warehouse of goods noksanlaş taking the views of relevant organizations wastage rates are determined by the Undersecretariat. Article 107- of the exported goods could benefit from measures concerning the export or subjected to customs warehousing procedure, issuance or other transaction or to undergo customs-approved use stipulated in this Law. D. Inward processing I. General Provisions Article 108- 1. not in free circulation of goods, after the use in the production of processed products in order to be re-exported from the customs territory of Turkey, without being subjected to customs duties and trade policy measures and taxes by attaching collateral, may temporarily be imported by working inward. In case of goods exported in the form of product has seen the operation, the security shall be returned. Items to benefit from the inward processing suspension system in this way is called. 2. After use in the production of the processed products goods in free circulation if it is exported from the customs territory of Turkey, the import duties that have been collected while the free movement of such goods, shall be returned under processing inward. Furniture is called reimbursement system to benefit from inward processing in this way. 3. "processing operations" means: a) Installation of goods, establishment and labor subjecting including combining with other goods, b) the processing of goods, c) Goods regeneration and repair, including making regular, d) even completely or partially used during processing, the treated products but not in, the use of predetermined some goods which allow or facilitate the production of those products, means meaning. 4. "product" shall mean all the products obtained by processing operations. 5. "products have seen the actual process" statement, to be obtained under inward processing means intended product. 6. "Secondary compensating products" shall mean products other than the primary products processing obtained as a result of processing operations. 7. "equivalent goods" means the use of processed products instead of imported goods for the manufacture of goods in free circulation means. 8. "efficiency ratio" shall mean the quantity or percentage of products processed results obtained from the processing of imported goods in certain amounts. ARTICLE 109- compensating products to be obtained from equivalent goods of equivalent goods or products obtained from treated prior to the free movement of imported goods may be allowed to be exported from the customs territory of Turkey. prohibit the use of equivalent goods or restrictions may be. Equivalent goods with imported goods of the same functionality and should carry the same qualities. However, in specific cases, equivalent goods may be allowed to import goods to be determined to be more qualified or more advanced stage of manufacture. In case of processed products obtained from equivalent goods, imported goods of equivalent goods in the customs procedures, the equivalent goods as import goods. Not yet imported goods export duties on the subject from equivalent goods if the export of the processed products obtained from the holder of the authorization response to be imported within the period of the imported goods, received guarantees as export taxes. II. ARTICLE 110- 1. Grant of Permission permission for inward processing, in accordance with Article 80, or at the request of the person who built the processing activities. 2. Inward processing permission only; a) Turkey to persons established in the customs territory, b) Article 108 of paragraph 3 (d) except for the use of the goods referred to in the context of the presence in the compensating products and processing of imported goods, or Article 109 in cases can be established that compliance with the conditions laid down for equivalent goods, c) Turkey provided that adversely affect the essential economic interests of the producers in the customs Territory for export or re-export of products of the inward processing procedure in cases where help create the best possible Deliverable. 3. For non-commercial nature, including import for processing outside the customs territory of Turkey may also be allowed to persons established. III. Operation of the procedure Article 111- 1 the export of compensating products or re-export or customs approved time needed to undergo another operation, to perform the processing activities and is determined to be sufficient for the disposal of treated products. 2. While, in the free circulation of goods not included from the date of receipt of a permit for the processing procedure begins processing and end on the last day of the month within the period. This takes additional time and is determined by the Council of Ministers. 3. If the export of the processed products obtained from equivalent goods before the importation of imported goods of Ministers, the time required for the declaration of imported goods regime Council is determined. This time from the date of registration of the export declaration relating to the processed products obtained from the corresponding equivalent goods processing. ARTICLE 112- 1. This rate determination method is included in the scope of the permit processing at a rate of yield or essential goods, the place of processing activities or conditions will occur is determined in consideration. 2. The standard efficiency ratio calculated by taking the opinions of related organizations, with the same characteristics as essential characteristics of goods provided to be used, resulting in the same quality in obtaining the compensating products processing and related to the execution of processing activities, under certain technical conditions, accuracy is determined based on predetermined data. ARTICLE 113- unchanged goods or processed products to be considered to be in free circulation status and conditions determined in accordance with the provisions of the free circulation regime. ARTICLE 114- 1. In the event of the birth of a customs duty under the inward processing regime, Article 115 shall, without prejudice, customs duties, the tax rate on the registration of the declaration relating to the inward processing of imported goods and other taxation elements are calculated taking into account. 2. Import goods, the date of registration of the declaration of the inward processing procedure can take advantage of the tariff quotas and the preferential tariff treatment within the framework of tariff ceilings is the case of the goods in question to benefit from the preferential tariff on the date of registration of the release for free circulation return also it depends on the force of the current preferential tariff. Article 115- a) in the list established by a regulation based on the views of relevant organizations as a result of the processing operations where, with the main compensating products specified in the said list to obtain the compensating products and secondary processing and import duties if the introduction of free movement of secondary products; The main processed products are exported at the rate of the tax rate in the registration of the declaration for the release for free circulation of products has seen secondary operations and is calculated based on other elements of taxation. However, the holder of the authorization, the taxes on those products in Article 114 may request the accrual method specified. The principles and procedures concerning the keeping of taxable products processed subject to a tax on agricultural policy framework determined by the Council of Ministers. b) A conditional exemption of import duties subject to editing or processing of compensating products placed in a free zone, said he foresees the suspensive arrangement or calculated as stipulated by the provisions on free zones. However, the treated products, except processing under customs control, customs-approved arranged above process or use in case they have been subjected to one of the forms can not be less than the amount calculated in accordance with tax Article 114 to be applied. The person concerned may request that Article 114 of the tax calculated in accordance with the procedure laid. c) the imported goods, in cases subject to processing under customs control, the treated product is subjected to tax in the framework of the said regime. d) The relevant import goods for the cases that require the application of a reduced or zero rate of import duty because of end use for private purposes, have seen this application process products are also benefited. e) The question of where imported goods are exempt from import duties in accordance with the provisions of Article 167, the treated products also benefit from this exemption. IV. Processing operations outside the customs territory of Turkey ARTICLE 116-1. If permission is necessary, all or part of processed products or goods remained unchanged, except for the provisions in the framework of the treatment regimen may be temporarily exported outside the customs territory of Turkey to be handled in a more advanced level. 2. In the event of the birth of a customs duty for products re-imported, the import duties; a) of paragraph 1 in accordance with 114 and Article 115 for specified processed products or goods in the unaltered b) Turkey according to treatment regimen provisions except for products re-imported after processing outside the customs territory is calculated. Leveraging V. Reimbursement System ARTICLE 117- 1. All items can benefit from the reimbursement system. However, the release for free circulation during the registration of the declaration; a) subject to quantitative restrictions on imports, b) Article 15, paragraph 3 (d), (e) and (f) under item, or a special preferential tariff conditional exemption Can take advantage of the quota within the regulations c) In accordance with special regulations relating to the agricultural policy or processed agricultural products which are subject to import taxes received, items not eligible for reimbursement. 2. The refund system, but during the registration of the declaration of release for free circulation of goods and imported processed products can be applied in cases where a monetary benefit from any export refunds. 3. reimbursement system but permit application, the declaration of the export of processed products during registration; a) paragraph 1 of the imported goods (c) of the tax and other charges mentioned in paragraph is not subject to any b) of treated products that any monetary benefit from export refunds are given in Cases. ARTICLE 118- included in the declaration for the release for free circulation of imported goods will be subject to processing regime, it stated that the goods covered by the reimbursement system and shown on the tax return information on the warrant. Also, a sample is added to the declaration of said permit. Article 119- the inward processing regime where applicable reimbursement system; a) prior to the free movement of imported goods, the products treated obtained from equivalent goods Turkey exported to the provisions of the Customs Territory, b) where obtained from the treated product of equivalent goods, equivalent goods of imported goods in the customs process, the evaluation as to the imported goods of equivalent goods provision, c) not yet imported goods to export duties if the export of the processed products obtained from the subject goods, the holder of the authorization response to be imported within the period of the import goods, taking collateral as export taxes provision, d), 113, 114 and 122 Article 115 th the material paragraph (a) of the second sub-paragraph by paragraph (c) provisions; Not applicable. ARTICLE 120- except the compensating products or goods in the unaltered processing regime temporarily exported to be processed in a more advanced under the provisions within the period have been identified of these products in Turkey, except that they are not re-imported into the customs territory is not considered in the framework of Article 121 as an export. ARTICLE 121- 1. Allow the rightful owner, the reimbursement system within the framework of the free movement of goods were imported into obtained from treated products or goods in the unaltered; a) they are issued, b) then the transit regime to be re-exported, the customs warehousing procedure, the temporary importation procedure or subject to the inward processing relief subject to the suspension system, c) free zone is set, Certification and being complied with all other requirements for the implementation of the regime provided that, you can ask to be given back or elimination of import duties. 2. Compensating products or goods remained unchanged, paragraph 1 (b) shall be subject to the terms of an approved treatment or use of the specified customs, free movement of goods in non-counted. 3. The period required to make the refund application is specified in the decision. 4. Article 115 (b) of paragraph and without prejudice to, subject to a customs regime under provisions of paragraph 1 or free zone to put the processed products or goods in the unaltered, can enter into the free circulation within the regulation specified principles. In this way the free circulation of goods will be put on the amount of customs duties, according to the provisions of paragraph 1 or the back is removed until the amount of the tax. 5. Back in the determination of the amount to be given or to be removed import taxes, necessary to Article 115 (a) of the first subparagraph sentence of paragraph applies. VI. Other provisions in the application of Article 122- inward processing suspension system, the acquisition of the treated product of equivalent goods shall be issued subject to export taxes, are exempted from export tax equivalent goods concerned. E. Processing Under Customs Control Regime ARTICLE 123- 1. processing under customs control of goods not in free circulation in the customs territory of Turkey, without being subject to import duties or commercial policy measures, be subject to actions that change the nature or the status and duties of the products obtained from this process over regime is applying the provisions relating to entry into free circulation. The resulting products of this kind is referred to as finished products. 2. The list of cases in which the procedure for processing under customs control specified in the regulation. ARTICLE 124- 1. Authorization for processing under customs control, or have the person doing the processing work Customs administrations are given upon request. 2. Allow only to persons established in the customs territory of Turkey; a) it is possible the identification of imported goods in processed products, b) after processing of the goods, the transformation of the regime are subjected is in the nature or status economically it is not possible, c) the implementation of the regime, the origin of which is subject to import goods and amount to diverting the effects of restriction rules, d) Turkey 'until that adversely affect essential economic interests of producers of similar goods, a processing activities to create or resume compliance with the direction of the economic purpose is given in Cases. ARTICLE 125- duration and efficiency ratios relating to processing under customs control, determined by the regulation in conformity with the provisions of Article 111 and 112. When Article 126- unchanged goods or where a customs liabilities for the product in one of the intermediate stages in the footsteps of prescribed procedures, customs duties amount, the tax rate applicable at the time of registration of the declaration relating to the regime of imported goods and is determined based on other taxation elements. ARTICLE 127- 1. The imported goods subject to processing under customs control, could benefit from the preferential tariff and the same preferential tariff treatment of the case can also apply to processed products of the same quality released for free circulation, processed products of import duties is subject to the tax determined under the preferential tariff in question calculated based on the ratio. 2. preferential tariff treatment of, if not subject to tariff quotas or tariff ceilings, applying the tax rate specified in paragraph 1 for processed products, said the imported goods during the registration of release for free circulation declarations of the preferential tariff depends on the implementation of the condition. In the manufacture of processed products released for free circulation of imported goods actually used amount of free circulation participates in effect during the registration of entry declarations tariff quotas and tariff ceilings account. In this case, the same account which was opened tariff quotas or ceilings for products with processed products not made any further. F. Temporary importation Article 128- temporary import regime, totally exempted from import duties not in free circulation or in part, as and without being subject to commercial policy measures, the use in the customs territory of Turkey and outside normal depreciation due to the use of the re-exported without suffering any change is a regime that allows the implementation of the provisions. ARTICLE 129- 1. The temporary importation permit, or on furniture using kullandıran people's demand for the customs administrations concerned. 2. Where it is not possible to determine uniformity on imported goods does not allow the use of the temporary importation regime. However, goods or as the nature of the work to be done, in the case it will not give rise to abuse of the adoption of measures relating to uniformity detection regime, all of the tax customs authorities by connecting collateral may allow the use of the temporary importation regime. ARTICLE 130- 1. Import of goods approved by customs or re-export the required time for a new process or subjected to use is determined by the Undersecretariat to be permitted for the purposes of use. 2 shall be determined in accordance with Article 131 Without prejudice to the special periods, the duration of the goods under the temporary importation regime is defined as the maximum twenty-four months. However, the customs authorities may determine shorter periods with the agreement of the person concerned. 3. However, in exceptional circumstances and at the request of the relevant procedures and guidelines for the extension of the period specified in paragraphs 1 and 2 shall be determined by regulation. ARTICLE 131- imported cases of tax exemption can be applied to the temporary import regime by a full and specific conditions are detected Council of Ministers. ARTICLE 132- 1. Ownership Although Turkey belongs to a person established outside the customs territory and are not subject to the provisions made in pursuance of Article 131 or be subject to those provisions, the goods transport full exemption conditions laid down in the provisions related to temporary import permit by, by applying a partial exemption It is possible to take advantage of temporary import regime. 2. Partial list of Ministers exemption for goods will benefit from the temporary importation procedure with determined by the Council. Article 133- 1 will be charged for each month the goods placed under the temporary importation procedure with partial relief from import duties, for the temporary import regime On registration of a declaration, tax will be taken if it is released for free circulation of such goods shall be determined as 3% of the amount. The tax will be charged for each month the goods that benefit from this regime and less time in a month is considered a full month. 2. The amount of import duties to be taken, except for interest rates to be applied on the date of the goods subject to such duties shall not exceed the temporary import regime to be taken if not in free circulation. 3. If the transfer in accordance with Article 83 of the rights and obligations arising from the temporary import regime, the new owner can use the remaining time for the regime reserves the provision of Article 130 paragraph 3 of the stay order. 4. 3rd paragraph in the same month of the specified transfer, the regime allowed to use partial relief for between two people, the first right holder is obliged to pay the amount of import duties due for the whole of the month in question. ARTICLE 134- 1. The born customs duty for imported goods, the amount of customs duties, temporary import in question at the time that in its statement regarding the regime of goods belonging to the tax rate and is determined with reference to other taxation elements. However, with regard to temporary imported goods with full exemption from customs duty should arise, the date specified in Article 193 tax rate for those goods taxation and other factors are taken into account. 2. import goods for any reason other than temporary importation with partial exemption from the provisions of the misbehavior of a customs debt, the amount of tax payable in accordance with the provisions of Article 133 of the tax amount calculated pursuant to paragraph 1 shall be deducted. Processing G. Outward I. General Provisions ARTICLE 135- 1. The outward processing regime, 144 to Article 148 provided for in the provisions relating to the standard exchange system Article 116, and without prejudice to, the customs territory of Turkey to be subjected to processing activities with the exception of goods in free circulation temporarily exported and these activities by full or partial exemption from import duties of products obtained from the free circulation regime it is re-implementation of the provisions relating to entry. 2. Temporary exportation of goods in free circulation, export duties on those goods to Turkey foreseen for the exit from the Customs Territory of the commercial policy measures and other actions are taken. 3. For the purposes of this regime; a) 'temporary export goods' means goods placed under the inward processing regime except b) 'processing operations' means the Article 108 of paragraph 3 (a), (b) and (c) the activities held in paragraph c) "Treated products "means all products obtained from processing operations; d) 'rate of yield' means the quantity or percentage of products processed obtained as a result of the processing of the temporary export goods in certain amounts, it means meaning. Article 136- Outward processing; a) Issue, attached to the back granting or guarantee of paid import duties which led to the removal of import duties, b) prior to the Issue, released for free circulation with total relief because of the end-use and who continue to fulfill the required conditions for the recognition of this exemption, c) Issuance of export tax refund because of demand, or exports within the framework of agricultural policy provided a financial advantage other than tax refund does not apply to goods in free circulation. (B) specified in the regulation of exceptions me. II. Grant of the authorization ARTICLE 137- 1. Authorization for outward processing, on request, be given to the person to make the processing operations in accordance with Article 80. 2. However, the implementation of the regime, the same imported processed products or produces like to encourage the sale of the manufacturer of the basic interests adversely affecting the export goods in Turkey and processing activities of Turkish origin goods with the processed product formed by combining goods obtained outside Turkey if it is imported , outward processing authorization be given to another person other than the person to make the processing activities. Article 138- Outward processing permits; a) Turkey Customs to persons established in the region, b) Treated determined that the processing of the products obtained as a result of the temporary export goods if possible, c) the authorization requested; producers in Turkey will seriously damage the fundamental economic interest in cases where no condition is given. (B) the exception in paragraph states and ministers will be brought about conditions for the application of this exemption is specified in the decision. III. Operation of the procedure Article 139- 1 of treated products footsteps of the time needed for re-imported into the customs territory of Turkey stated. Request of the holder of the authorization if deemed appropriate, this period may be extended. 2. Operating efficiency ratio, or the principles and procedures for the determination of the rate specified in the Council of Ministers. ARTICLE 140- 1. 135 Article 1 paragraph in full or partial exemption from import duties, only the declaration of release for free circulation of compensating products processing, holder of the authorization or the holder of the authorization check was taken and permit conditions, a built another Customs Territory of Turkey with the Fit to record in case of a person recognizable name or account. 2. Failure to comply with any of the conditions or obligations relating to the outward processing procedure, Article 135 does not do full or partial exemption from import duties referred to in paragraph 1. However, in this situation, the proper functioning of that regime if it is determined whether a significant impact is made full or partial exemption from import duties. ARTICLE 141- 1. 135 Article 1 of the import duty mentioned in the paragraph, the import taxes on processed products amount, temporary export goods to was Although imported at the same time the country has been subjected to the most recent processing activities is calculated by deducting the import tax amounts to be applied. 2. paragraph 1 of the temporary export goods in calculating the amount to be deducted pursuant to consider other taxation elements applicable on the date of registration of the amount at the date of registration of the declaration relating to the processing procedure, except and products treated with the nature of the statement regarding the re-entry into free circulation. the determination of the customs value of processed products Article 27 paragraph 1 (b) of paragraph (ii) of subparagraph considered. If the value can not be determined in this way, the difference between the customs value of processed products and processing costs determined by reasonable means, constitutes the value of the temporary export goods. However; a) The Council of Ministers shall be determined by regulations to be enacted expenses are not taken into account in calculating the amount to be deducted. b) before being subjected to outward processing procedure, the temporary export goods because the final use of the entry into free circulation at a reduced rate and the discount rate amount to be deducted in cases where continued to remain in force the necessary conditions for the recognition, the article holds true import duties calculated during the first released for free circulation. 3. The temporary export goods, during the release for free circulation for the purpose of final use discount or, in cases where benefit from the zero rate of tax in countries where the last processing activity in the goods also provided visual work according to final use, such reduced or zero tax rate applies. 4. Compensating products of Article 15 of paragraph 3 (d) or (e) benefit from preferential tariff treatment under paragraph and for goods of the same tariff classification as the temporary export goods of this tariff also if applicable, taking into account in calculating the amount to be deducted in accordance with paragraph 1 Get to the tax rate, the rate is to be applied to the temporary export goods fulfilled the conditions for the implementation of the preferential tariff. 5. provisions, including import tax exemption which has been or will be introduced for the products has seen some actions within the framework of two or multilateral trade agreements are reserved. ARTICLE 142- temporarily exported goods in order to repair, depending on the contract due to warranty repairs or because of a legal obligation on the basis or a manufacturing defect, if it is proved that the transfer is done, enter fully exempted from free circulation import tax. However, during the initial release for free circulation of such goods shall be made taking into account that the process is flawed, this provision does not apply. ARTICLE 143- has been issued a temporary order to repair the goods, and in cases where repairs cost in exchange, import duties specified in paragraph 1 of Article 135 may, taking into account an amount equal to the repair costs in the customs value, the release for free circulation declaration of processed products at the time of registration, these products the tax rate will be applied and other factors determined with respect to taxation. However, permission to have to make another payment outside of the eligible costs for repairing and should not be affected by the relationship between the person making the activities of the holder of the authorization of the payment. IV. Based on Outward Processing Standard Exchange System Article 144- 1. as well as other provisions relating to outward processing regime, this article Article 148 and 145 to be replaced with a process of compensating products and imported goods under the provisions of the so-called product substitution is possible under the standard exchange system. 2. In cases where the agricultural policy or obtained as a result of processing agricultural products, said the repair of goods in free circulation except for goods subject to special regulations, the customs authorities allow the implementation of the standard exchange system. 3. Without prejudice to the provisions of Article 148, the provisions applicable to compensating products shall also apply to replacement products. 4. Customs Undersecretariat, under conditions which are determined and if given a guarantee that meets the amount of import taxes, are allowed to be imported before the temporary export goods export of substitute products. ARTICLE 145- 1. Replacement products, to enter the same tariff heading in the temporary export goods which are subject to repairs, the same commercial quality and must have the same specifications. 2. Where the temporary export goods have been used before export, must also have been used may not be new and substitute products. However, in accordance with the warranty provisions of the substitute products or in the sales contract or a legal obligation to give free of charge due to a manufacturing error, it can be used instead of new furniture items. ARTICLE 146- In the case of imports made in advance of the release for free circulation of the replacement products from the registration of the declaration of temporary export goods must be exported within two months. However, in exceptional cases, the customs authorities at the request of the person concerned, extend the said period of time is reasonable. ARTICLE 147- In cases where imports in advance and in the application of Article 141, the amount will be reduced, the registration of the declaration of temporary export regime applicable to the temporary export goods on the date determined pursuant to tax rates and other tax elements. Article 148- standard exchange transactions carried out in the framework of Article 137 with Article 138 paragraph 2 (b), are not subject to the provisions. V. Other provisions envisaged under Article 149- Outward processing procedures, non-tariff trade policy measures are applied in order to run. CHAPTER FOUR ARTICLE 150- 1. Export Export Regime regime is the regime that implementation of the provisions related to exit out of the Customs Territory of Turkey for export of goods in free circulation. Export trade policy measures and, where appropriate, export duties carried out by the implementation of provisions relating to transactions including. 2. goods to be exported from the customs territory of Turkey, the customs declaration for export shall be declared to the competent customs office. 3. Turkey will be subject to the customs declaration to goods leaving the customs territory of the circumstances specified in the regulation. 4. Treasury, the type of goods exported if necessary, depending on the nature of exports and export feature is authorized to set rules and procedures will be made easier. ARTICLE 151- Export goods, where it during the registration of the customs declaration for the state and to maintain the same quality as their customs control in this state and provided to Turkey to leave the Customs Territory deemed to have been actually exported. In this case, the customs controls on export goods ends. PART THREE Other Customs-approved Treatment or Use FIRST SEPARATION Free Zones A. General Provisions ARTICLE 152- Free zones, although parts of the customs territory of Turkey; a) not in free circulation of goods subject to any customs regime holdings and put into free movement is to be used outside of the customs legislation or is placed with the condition not to be consumed, to the application of import duties and trade policy measures and foreign exchange regulations, Turkey considered to be outside the Customs territory; b) goods in free circulation, which take advantage of the opportunities related to export of the goods due to be put into a free zone; They are located. ARTICLE 153- 1. The entry and exit points to the limits of free zones are subject to the supervision of the customs authorities. 2. that a person entering or leaving the free zones and transports shall be subject to customs inspection. 3. The customs authorities, entering a free zone, where they can rest or examination of the goods. The goods to ensure the performance of the examination accompanied by the entry or exit Giving the need to transport documents to the customs authorities or a copy must be kept available for inspection. Where such checks required, the goods are presented to the customs authorities. B. Putting free zones ARTICLE 154- Goods may be placed in free circulation or not free of all kinds of goods. However, on a combination of flammable and explosive or dangerous for their goods or protect special installations or locations according to the nature of goods in free zones indicating the need for structure. ARTICLE 155- 1. Article 153 paragraph 3 of the provision of salaries, goods entering a free zone and be presented to the customs office does not have to be declared. 2. a) free zone are subject to a customs regime which will end with the entry, b) put after a decision on a free trade zone imports the return of any tax or removal, and c) put the record exports in a free zone, the presentation of the goods to the customs authorities and the necessary customs process It must be subjected. However, (a) where such a requirement referred to in subparagraph of the provisions of the customs regime, the goods need not be presented to customs. 3 must be reported to the export duties or export of goods subject to the other provisions relating to the customs authorities. 4. At the request of the relevant customs authorities may issue a document certifying the customs status of goods placed in a free zone. C. Operation of free zones ARTICLE 156- Goods can remain in free zones are unlimited period. Article 157- 1 are not in free circulation placed in a free zone goods; a) release for free circulation under the regime and under the conditions specified in Article 161 may be in free circulation. b) undergo the usual forms of handling without authorization. c) be subject to the inward processing regime. d) be subject to processing under customs control. e) be placed under the temporary importation regime. f) According to Article 164 it can be left to the customs. g), the person concerned, the customs administrations may be destroyed, provided that all the necessary information. The items (c), (d) and (e) if subjected to one of the regimes referred to in paragraphs, the operation of the free zones and conditions for customs supervision also considered, determined by regulation arrangements required by the relevant regime. 2. goods covered by the agricultural policy take advantage of the opportunities related to export Normally, only be subject to the usual forms of handling. These operations can be done without permission. ARTICLE 158- 1. application of the provisions of Article 160, Article 152 and not on the free movement of goods (b) goods in free circulation referred to in subparagraph consumed or used in free zones. 2. Regulation specified equipment and supplying the related provisions prejudice to and in the cases provided for in the relevant regime paragraph 1 of the application, import duties or, if not require agricultural policy or the implementation of trade policy measures relating to goods not subject to release for free circulation or temporary importation, the use of these items or create barriers to consumption. However, if such goods are not subject to a quota or tariff ceiling, the customs declaration must be filed with respect to these items. ARTICLE 159- 1. Free zones in storage, working, processing or by persons within their purchases and sales activities, form adopted in accordance with the customs administrations kept inventory records. Shop, after the introduction of the place of the person in question is passed to the inventory records within forty eight hours. The stock records, the customs authorities goods diagnosis and goods movements must be kept in such a way that the monitoring. 2. documents related to the transfer of goods from place to place in a free zone shall be made available to the competent customs administrations. The short-term storage of goods, are considered as part of the transfer process. D. Output of goods from free zones ARTICLE 160- In cases not foreseen otherwise, the provisions in force, goods leaving a free zone, can be exported or re-exported outside the customs territory of Turkey or can be brought into the customs territory of Turkey. From a free zone, without being subjected to the transit or any other customs procedure, except for the goods by sea or air, Goods brought into the customs territory of Turkey, shall be subject to the provisions of Part Three. However, in case of goods in free circulation of such goods, 46 to Article 50 shall not apply. In case of goods exported from a free zone or re-export of this to comply with provisions relating to the process is essential. ARTICLE 161- 1. where a customs duty for non-goods in free circulation, is stored within the duration of the free zones of the goods customs value and maintaining paid or where based on the price to be paid and the costs including the costs and if shown separately from the price, customs It not included in the assets. 2. In the calculation of customs duties goods have undergone usual forms of handling in free zones, to take into account the nature of those goods, the customs value and quantity; declarant is requested and provided that it is permissible to be handling was concerned, the goods Article 193 in the qualification will be considered to have been subjected of handling such specified date, the customs value and quantity. It may be exceptions to this provision, the Council of Ministers. ARTICLE 162- 1. the introduction of the Goods to the Customs Territory of Turkey or to come back or if subjected to a customs procedure, the certificate referred to in paragraph 4 of Article 155 is used as evidence in determining the customs status of the goods. 2. it is not proved by the certificate or other means that the goods the customs status of such goods; a) export taxes, export licenses or terms of implementation of trade policy measures, goods in free circulation, b) in all other cases not in free circulation of goods, which is considered. CHAPTER TWO Re-exportation, destruction and abandonment Article 163- 1 not in free circulation of goods, be re-exported from the customs territory of Turkey. 2. including trade policy measures, the procedures required for the export of goods, to be applied to the goods re-exported. Free circulation of goods without customs territory of Turkey in export related trade policy measures of the cases can be subjected to a customs regime involving suspensive arrangement does not apply, determined by the regulation. ARTICLE 164- 1. goods not in free circulation in a way that will bring no expense to the Treasury, it is possible abandonment or destruction of the customs supervision of the customs authorities. 2. Any waste or scrap resulting from destruction, is subjected to a treatment or use prescribed for goods not in free circulation. These residues and wastes, Article 36 of the procedures specified in paragraph 2 shall remain under customs supervision until their completion. ARTICLE 165- Without prejudice to the cases determined by the Undersecretariat, re-exportation or destruction shall be notified in advance to the customs authorities. Undersecretariat of Customs, trade policy measures including in cases where the goods exported or processes or require measures for the re-export, re-export ban. while they were in the customs territory of Turkey are intended for re-exportation of goods placed under a customs procedure with economic impact, it should be given a customs declaration in accordance with Articles 58 to 71. In such cases, Article 150 of the 2nd and 4th paragraphs are applied. PART FIVE Customs Territory of Turkey Out of the items ARTICLE 166- Turkey the goods outside the customs territory, according to the provisions in force is subject to inspections carried out by the customs authorities, they are abroad under supervision by the designated route and customs. PART SIX Property operating SECTION Customs Exemptions and Exceptions Article from Tax 167 - in the cases mentioned below, will be released for free circulation of goods are exempt from customs duties: 1. The President of the person and goods coming to the residence, 2. basis of reciprocity by imported diplomatic goods, 3. a ) the Ministry of National Defense, Gendarmerie customs declaration for the General Command and the Coast Guard needs, provided that arranged on behalf of these organizations, all kinds of war weapons be supplied from abroad, equipment, tools, equipment, machinery, manufacture of the devices and systems, maintenance and repair spare parts to be used, fuel and lubricants, raw materials, supplies and war booty, b) the Ministry of National Defense, Gendarmerie General Command and Coast Guard Command is free of any kind of aid received from external sources for needs, c) Customs Enforcement General Directorate of the General Security Directorate by security and customs storage services need to be sum purchase and import from foreign countries to (a) a written instrument in me, the details of them with supplies and weapons, 4. Value 100 EURO does not exceed belongings 5. used imported by natural persons without personal belongings; a) Legal residence of the Customs Territory of Turkey transports natural persons belonging to the received date in three years without major used motorized or non-motorized private road vehicles, b) the legal domicile of used all kinds of the transports natural person to the customs territory of Turkey household goods, c) residence with a Turk in Turkey married or marry dowry goods for the people coming to Turkey to d) transferred through inheritance that personal belongings, e) other household goods related to related materials and education and training for students from the purpose of studying in Turkey, f) Turkey temporarily from the customs territory bring back the real person that the used household goods, 6 real persons other than imported goods; a) Value 300 EURO yu not to exceed an actual person from imported souvenirs by or passengers sent to other b) Medal of honor or award; c) gifts received within the framework of international relations, 7. public interest with public institutions and organizations working for associations and Ministers Council tax exemption to foundations and organizational goals Motivation for commercial purposes by the imported goods to be used in line; a) Educational, scientific and cultural objects and scientific instruments and apparatus, b) medical diagnosis, treatment, and for making research tools and devices, c) biological or chemical substances with animals for scientific research purposes, d) human-induced therapeutic agents blood grouping and tissue-type separation marker, e) substances for the purpose of quality control of products with pharmaceutical properties, 8. imports linked to the performance of a commercial activity; a) capital goods imported by Commercial transport and other materials, b) Turkey farmers operating in the customs territory of neighboring products from their property in the country, c) neighbors brought by farmers in the country Turkey to use their property in the Customs area, the soil and the seeds for the purpose of processing the crop , fertilizer and other products, d) samples of no commercial, non-i- significant value sample goods and models, ii Printed advertising documents and materials for advertising purposes, iii a commercial activity fair or similar used or consumed products, e ) Review, analysis or test purposes imported goods, 9 articles used in transportation; a) The sequence of the goods and auxiliary materials for the protection, b) hay used during the transport of live animals, feed and foodstuffs and medicines, c) the means of transport available in special containers of fuel and lubricants, d) sea and air transport to of business equipment and supplies, 10. importation of information material; a) industrial and commercial patent rights or sent to organizations protecting the rights of goods, b) Tourism advertising materials, and c) a variety of documents and goods of no commercial value, 11. importation of goods related to the funeral; a) war victims construction of monuments and cemeteries, items for care and decoration purposes, b) Coffins, funerary urns and ornamental funerary, 12. Other articles; a) Disable person and articles for the use of the disabled, b) sent to victims of natural disasters goods, c) bring pharmaceutical products to be used in international sports events held in Turkey, this Article 4 to 12 paragraphs in the located objects to define, their type, sort and the amount of the exemptions and exceptions to determine the amounts to be applied, fixed rates to zero until the download or received related to extraction and long doubles and upper limits of determination and the exemptions and exclusions of Ministers to be together as different objects or separately enforcement authority. PART TWO ARTICLE 168- 1. Returning goods in free circulation which goods, after being re-exported from the customs territory of Turkey to enter into free circulation within three years and the request of the declarant, shall be exempt from import duties. The three-year period may be extended for reasons of force majeure or unforeseeable circumstances. The returning goods Turkey before they are exported from the customs territory, taking advantage of the rate discount or zero tax due to the end-use where it is put into free circulation, the goods for the same purpose if it is to be released for free circulation again, stuff to reduced or zero tax rate applies. In the absence of importing the same goal, to be applied to those goods import tax amount is reduced as the amount taken during the first released for free circulation. However, free During re-entry to the amount of the returned goods were released for free circulation during the first entry into circulation if there will be no more than the amount refundable. 2. Exemption from import duties referred to in paragraph 1; a) to be issued in cases where it is exactly, save where the context processing regime, except Turkey exported goods to the customs territory, b) the issuance of the goods subject to a trade measure. (B) the status and terms to be determined by the Council of Ministers exclusion clause. ARTICLE 169- Article 168 on exemptions from import duties, uniformity unchanged during the re-export of the returned goods if imported recognized. This condition is an exception made for the state and conditions determined by the Council of Ministers. Article 170- The provisions of Article 168 and 169, issued after the implementation of the inward processing procedure and then applied to returning the treated product. The same also applies for re-export processed products. In such cases, the goods re-exported to date, is considered the date of entry into free circulation and import taxes amount required by law to be determined according to the provisions included in the treatment regimen. PART III Marine Fisheries Products and Other Products Article extracted from the sea 171-18 Article 2 paragraph (f) shall be without prejudice, released for free circulation; a) registered or which are registered and Turkish flag bearing Remove the territorial waters of other countries ship marine fishery products in Turkey and other seafood, b) (a) in the factory with the conditions laid down in paragraph ship products derived from the products mentioned in the same paragraph, it shall be exempt from import duties. PART SEVEN Border Trade ARTICLE 172- geographical situation between Turkey and neighboring countries and regions need to be made taking into account the scope of trade limits determined by the Council of Ministers. customs procedures relating to border trade is determined by regulation. PART EIGHT Other Customs Procedures PART Postal Customs Procedures Article 173-1. by mail from the customs territory of Turkey, sent from Turkey or returned goods to Turkey, postal bags and parcels are subject to inspection and examination of the customs administration. Letters not containing goods are exempt from this provision. 2. The postal bags and parcels brought into the customs territory of Turkey from the first entrance gate to the post office shipped under customs supervision and subject to customs inspection here. 3. Turkey is subject to customs supervision in the customs territory to be sent from the mail bags and parcels from their customs administrations for that control customs before the presence of seals or other markings and containers robustness after determining Customs, is allowed to export. 4. The scope and methods of customs control of the mailer, the Ministry of Transport and to be prepared jointly by the Ministry to which the Undersecretariat of Customs is determined by a regulation. Article 174- or by mail from the customs territory of the Customs Territory of Turkey outgoing goods, the place mentioned in Article 93 to 107 public warehouses subject to the provisions set is placed under the supervision and responsibility of the postal administrations of customs administrations. here waiting period the goods are subject to the provisions of international postal agreements to which Turkey is a party. ARTICLE 175- 1. by mail from the customs territory of Turkey or of a commercial nature of goods to be sent to Turkey, shall be declared to the customs authorities in accordance with the provisions of Article 58 to 71. 2. During the presentation to the customs authorities of non-commercial goods, see the submitted documents are internationally recognized in the declaration provision, as well as the declaration is not required. SECTION Fuel and Provisions on rations ARTICLE 176- 1. Ships, boats, other watercraft stores are and will be used in international flights of the aircraft fuel and brought from abroad provided that the removal of land with oil are exempt from import duties. 2 in warehouses and stores have not yet been released for free circulation with the fuels and lubricants are supplied to the vehicle referred to in paragraph 1 in accordance with the transit provisions. fuel and time in free circulation outside of the ship's stores with oils, boats and other watercraft must be given to the provision of export by air ships. PART THREE Liquidation ARTICLE 177- Goods to Be Transactions of this Act; 1. a) According to paragraph 2 of Article 48 to put off the baggage and customs warehouse here waiting expiring passengers belongings, b) approved by their customs within the period provided by the Article 50 process or use designated goods begun the necessary procedures to c) remaining from the assay provisions of Article 66 in accordance with Article 5 paragraph and which is taken within a month by the relevant Sample goods, d) Article 70 paragraph 1 according to the declaration is registered and time in the process incomplete items e) Article 70 paragraph 2, according to the declaration of the appointment process or use approved by customs for goods in warehouses within thirty days after registration transactions of uncompleted items, f) 101 pearls around the time determined by the material goods, g) 105 of Article 3 paragraph according done in warehouse census in over the goods, h) according to Article 164 abandoned customs goods,) according to Article 174 mail sends incoming and duration of the buyer or the goods are not accepted by the sender, j) after the expiration of the period of the relevant materials to be a declaration of the right holder or its representative in Turkey, despite written notice, which is not removed from its location within sixty days have been put into place under the customs supervision of transit goods , k) whether or not the statutory waiting period in accordance with relevant material spoils quickly and found be exposed to waste or storage of costly and cumbersome goods, s) according to paragraph 3 of 237 Article confiscated goods, 2. 07.01.1932 dated and 1918 No. Trafficking and Tracking Laws on the 20.01.1993 dated and 3864 numbered Smuggling and held the follow-up to the Dair leakage and leakage Zanni by law every type items, appliances and furnishings from the situation that can be liquidated in accordance with the provisions of the Law on Elimination of Transport Vehicles; According to the provisions of Article 178 shall be liquidated. According to this article identify the goods that become tasfiyelik and accrued documents are transferred to the Liquidation Authority within thirty days. Liquidation Authority also obliged to take delivery of the goods subject to liquidation within thirty days. ARTICLE goods specified in Article 178-177; a) by selling through auctions, b) held for sale by re-export, c) by Retail sale d) established by private law and public institutions by allocation to foundations and associations, e) Disposal by, subject to liquidation. The principles and procedures for the liquidation to be prepared jointly by the Ministry to which the Undersecretariat of Customs and the Ministry of Finance determined in regulations. ARTICLE 179- 1178 paragraph (a) the declarant, the goods put out to tender according to me, until the date of publication of the tender notice, referring to the customs authorities may require subjecting those goods in free circulation regime. However, the acceptance of this request, all import duties of the said goods, but warehouse declaration of the penalty and handling costs and other expenses is due to be borne by the owner. 2. Article 178 (c) of after the decision to liquidate the subject goods retail sales compared to me, declares the owner can not be found in paragraph 1 of this Article according to demand. 3,177 subparagraph of Article 1 (h) and (l) the goods referred to in subparagraph of subparagraph 2, paragraph 1 shall not apply. ARTICLE 180- 1,177 subparagraph of Article 1 (b), (d), (e), (f), (j) and (k) of the sales price of the goods specified in sub-paragraph; a) Receivables and service provision costs, b) Import duties, c) the expenses incurred for sales, d) fines, Separating, distributed to owners. does not meet all of the sales price will garamet the allocation is made. any amount of money after the delivery, it shall be taken account of on behalf of owners of the goods entrusted to you. money is not received within one year from the date of receipt of the deposit is forfeited to the Treasury. 2. 177 Article 2 of the number from the sales price of the sold goods according to me, because this Article paragraph 1 after deployment made according to the provisions of growing and entrusted the money received this amount, according to trial results related to items recorded as revenue to the Treasury or paid to the owner. 3. 177 Article 1 subparagraph (a), (c), (g), (h), (i) and (l) took me on specified goods sales price of paragraph 1 by 16.05.1984 dated and 3007 numbered Customs Legislation About Revolving Fund will be liquidated according Goods Act pursuant to the provisions increasing the money after the distribution is recorded as income directly to the Treasury. PART NINE Customs Obligation CHAPTER born of Customs Obligation ARTICLE 181- 1. The customs duty on imports; a) the goods subject to import duties Entry into free circulation, b) Import duties on the subject goods into temporary importation procedure with partial relief from import duties, Rises. 2. Customs obligation, beginning on the date of registration of such customs declaration. 3. As regards the customs duty on imports, the declarant. In case of indirect representation, the person on whose account the customs declaration is required. Article 1 The data used in the declaration made for the one referred to in paragraph regime, if caused by an inability to fully or partially collect the tax that should be the law, that this data can be made in the declaration and those that need knows or reasonably have been aware that it is wrong that these data are also responsible for customs duties. ARTICLE 182- 1. Import duties on the subject goods, contrary to this Law form the Customs Territory of Turkey entering or goods subject to import duties in a free zone, in the case of going to another part of the Customs Territory in contravention of this Act, the customs obligation arises. 2. Customs obligation, goods Turkey starts on the date of entry into the Customs Territory in contravention of this Act. 3. In accordance with the provisions of this Act; a) goods to people who introduced unlawfully, b) items who participated in the unlawful introduction and the entry was unlawful that knows or should reasonably have been aware, c) the said goods who acquired or hand in containing and goods when acquired or received goods law knowing that entering the contrary or should reasonably have been aware, they are responsible for customs duties. ARTICLE 183- 1. goods subject to import duties under customs supervision, a customs debt arises in case of removal from customs supervision, as unlawful. 2. The customs obligations, the date on which the goods are removed from customs supervision of nature. 3. In accordance with the provisions of this Act; a) Items that removes people from customs supervision, b) extraction who participated and who knew the goods removed from customs supervision or should reasonably have been aware, c) contain the said goods who acquired or in his hand and knows that the goods acquired or received as removed from customs supervision, or people should have been aware, d) goods in temporary storage or under which those people who need to fulfill the obligations arising from the use of the customs regime, are responsible for customs duties. ARTICLE 184- 1. Except as provided for in Article 183; a) the implementation of import duties on goods subject to the temporary storage or under which those customs regime Failure to fulfill one of the obligations, b) these items reduced due or final use be subject to customs regime or zero import tax rate for non-compliance with one of the conditions for the implementation cases and the temporary storage of these acts or if it is determined that created the result of the misapplication of the relevant customs regime, the customs debt is due to start import. 2. The customs liability; a) 1 of paragraph (a) shall in the case of giving birth to a customs duty of failure of the implementation of the provision, on that date, b) where the goods concerned customs regime subject to exclusion or special purpose due to discount or not complied with a condition relating to the implementation of zero import tax rate later in case of detection at the time the subject-related regimen is started. 3. Obliged, the person must comply with the conditions laid down for the implementation of the import duties on goods subject to the temporary storage or subjected to the customs procedure for people who need to fulfill obligations or be subject to the said regime. ARTICLE 185- l. in a free zone of goods liable to import duties, the customs debt arises if consumed or used in violation of the law. loss of goods, and it is not proved that loss, the goods consumed in the free zone or considered used. 2. The customs duty for the goods in the free zone is consumed in contravention of this Act or commences on the date of the first use. 3. Obliged, use or consume goods, participating in it and knowing that consumption or use is contrary to the law or the ones who should have been aware. Customs goods lost count of the administration has been consumed or used in the free zone and where is not possible to apply this paragraph, the end user of the goods customs administrations known is the person liable to pay customs duties. ARTICLE 186- 1. Article 182 and Article 184 paragraph 1 (a) Without prejudice to the provisions of subparagraph, the incumbent; a) 37 to Article 40 of the provisions, b) bringing goods into Turkey from a free zone, c) temporary the storage of goods, d) items from the use of subjected to the customs regime, the loss of form can not be the destruction of goods failing to fulfill their obligations or back in place, the goods prove that if for some reason or unexpected depending on the specifics of the case or force majeure, or due to the permission of the customs authorities, a customs debt is born does not count because of imports. The items are not Irretrievable the loss means that it has become unusable. In cases caused by the permission of the customs authorities, not waste or loss of the goods, which is part of the administration as evidenced by the decision of the court. But; a) theft in the form of the act, with a certificate issued public prosecutor on the preliminary investigation, b) damage, with or irretrievably lost widely known and heard if it was because of other events that will be given by the highest administrative authority of the location of the document is proven. 2. released for free circulation of goods by taking advantage of the reduced or zero rate of import duty because of the end-use, in case of export or re-exported with the permission of the customs authorities born of a customs debt as a result of imports does not count. ARTICLE 187- 1. Special use caused by using the ratio of reduced or zero import taxes for imported goods 186 Article in accordance with paragraph 1, if an admission that the birth of a customs debt, waste and waste resulting from the destruction referred to in that subsection shall be deemed to be goods not in free circulation . 2. Due to the special-purpose end-use reduced or zero rate of import duties in accordance with 183 and 184 Article goods released for free circulation, when the accrued customs duties, the amount of customs duties paid during the release for free circulation is reduced from the amount of customs duties due. This provision is applied when the waste remaining after the destruction of such goods and where a customs duty for longer. ARTICLE 188- 1. A customs declaration under the export of goods subject to the tax if it is exported outside the customs territory of Turkey, the customs obligation arises. 2. Customs obligation, beginning on the date of registration of such customs declaration. 3. Obliged, the declarant. In case of indirect representation, the person is liable in the current account statement. ARTICLE 189- 1. Export taxes on goods subject to customs declarations are subject to removal if Turkey customs duty in the Customs Territory of nature. 2. The customs obligation begins on the date that actually leave the customs territory of Turkey of the goods concerned. 3. Such goods issuers outside the customs territory of Turkey, who participated in these acts, even though he knew that no person should be made in the declaration or should know, is responsible for customs duties. ARTICLE 190- 1. The tax exports of goods outside the customs territory of Turkey in case of non-compliance with provisions relating to the emergence subjected to full or partial exemption from customs duty arises. 2. a) subjected to full or partial relief from export duties, Turkey's customs obligations allowed goods to be sent outside the customs territory starts from the date it reached the permissible place to another destination. b) Customs administrations (a) if unable to determine the date specified in paragraph of the said goods to the holder of the procedure shall be allowed for an exemption to the right to win that proves compliance with the provisions relating to the submission of documents. In case of failure to submit these documents, the date of termination of the period of customs obligation arises. 3. Obliged, the declarant. In case of indirect representation, the person is liable in the current account statement. ARTICLE 191- for imports and exports of goods subject to prohibitions or restrictions Inc. 181 to 185 and 188 to 190 of the customs debt referred to in Articles arises. However, the fake coins with medical and scientific purposes by the authorities due to their use without entering into economic circulation is controlled strictly narcotic drugs and psychotropic substances are entered Turkey illegally into the customs territory, smuggling and other criminal puts will be held proceedings under the provisions of the law, not born customs liability. However, the penal provisions set by law in accordance with the principle that penalties or criminal prosecution for the determination of the customs duties in case that due to the presence of the customs duty, customs liability deemed to arise. ARTICLE 192- In cases where more than one incumbent is responsible for the payment of the same duties, they shall be jointly and severally liable for the payment of such tax. ARTICLE 193- l. With this law, insured unlike provisions and paragraph 2 shall, without prejudice, to be applied to an object, or export tax amounts, tax rates on the date of birth of the customs debt relating to the goods and is determined by the other taxation elements. 2. Where it is not possible to identify the exact date of the birth of the customs duty, the date to be considered for the implementation of tax rates and other tax elements of the fixtures is the date on which they conclude that where a customs duty for the goods of the customs authorities. However, if it enables them to determine whether born at an earlier date, of the customs debt information they obtained the customs authorities, the goods import or export duties amount is calculated tax on the earliest date it is understood that the birth of such obligations according to information obtained rates and based on other taxation elements. 3. In the case of customs obligations by duty after birth resorting to conflict by creating administrative courts to customs duties and finalization partially or entirely administrative in favor of the judicial decision, the objection was dated section 21/07/1953 finalized for the period between the discord created history with the public will be the final date and 6183 Public Receivables determined according to the provisions of the Law on Collection Procedure delay default interest rate hike is implemented. ARTICLE 194-1. Turkey obtained under the inward processing procedure under the provisions of the agreements which the parties to the importation into Turkey originating party to the agreement belongings countries, to benefit from preferential tariff treatment, entering their site free payment of import duties of the items that are in circulation and, if conditional upon the ratification of this, a concerning imports customs liability arises. 2. In this case, the customs obligation of the customs declaration concerning the export of such goods shall commence on the date of registration by the customs authorities. 3. Obliged, the declarant. In case of indirect representation, the person is liable in the current account statement. 4. import duties for goods not in free circulation are subject to the inward processing regime, the tax rate on the date of registration of the declaration for export and calculated in accordance with other taxation elements. SECTION Accrual of Customs Duties, Notification and Payment Article 195-1. The customs authorities the necessary information by using accrued customs duties, customs taxes are recorded on the accrual Monitoring book or computer. case records into a computer, the output of Customs Duties replaces Monitoring Accrual Book. But; a) a provisional anti-dumping duties or countervailing duty has been applied, b) the amount of tax to be deductible receipt, which is higher than the amount determined pursuant knowledge of a binding tariff and origin c) Council of Ministers of the tax amount remained below the level determined by the Board, in Haller, calculated taxes Although the recorded accruals Monitoring customs Duties book, noted in their book exception. 2. Accrual of customs duties Monitoring by the shape of the rules and procedures concerning the keeping of books, this book is determined by the Undersecretariat. Article 196- provided that the required collateral, can be recorded at regular intervals and the same person delivered the customs duties on the same kind of goods shall accrue over a period to be determined not to exceed thirty days, the accrual of customs duties on Monitoring book. ARTICLE 197- 1. Customs duties, rather than immediately after the statement or declaration shall be notified to the accrued obligation on the document. 2. As a result of that inspection be carried out or omissions taken no determination as set out in paragraph 1 or notices related to customs duties can not be communicated, from the date of birth of the customs debt is made within three years. So far, the prosecution of the incident he was born of a customs debt is to stop the timeout. 3. Where the amount of tax shown in the customs declaration by customs liable if the authorities of the calculated tax amount is equal, Delivery of goods by customs authorities, replaces the notification to the responsible customs duties. 4. Customs tax receivables, is related to a verb that requires the punishment and the crime If there is a longer statute of limitations, which will be charged and prosecuted in the criminal case and the limitation period in the Turkish Penal Code. ARTICLE 198- 1. Article 69 shall, without prejudice, to control and audit results in no not taken or omissions taken at designated customs duties and operations after the customs duties for the delivered goods to be done, must be paid within ten days from the date of notification of the incumbents. However, this time the bits that exist after the date on the written request of the guarantee to be provided and this can be extended for another thirty days. This extension of time shall be made separately for each item of the goods covered by the declaration. According to the 6183 Law on Public Debt Collection Procedure shall be taken for extended periods of delay interest rate hikes. 2. Stop the time for any process payments for the period due to the delay of the actions of the administration or judicial authorities or carried out by official authorities in relation to goods imported or exported. 3. Obliged, all or a portion of the expiration of the given time to pay the amount of tax without waiting for. ARTICLE 199- simplified procedure, according to complete a declaration of the missing information or documents have been registered, if not complete these deficiencies within the period provided by the customs authorities, it can not be deferred taxes payable of the goods covered by the said declaration. ARTICLE 200- 1. Customs duties shall be paid in Turkish lira. Public Claims No. 6183 these payments are made according to the procedures stipulated in the Law on Collection Procedure. 2. Customs duties may also be collected through the banks. ARTICLE 201- The final customs duties paid in due time about the 6183 Law on Public Debt Collection Procedure shall apply. THIRD SECTION Guarantees ARTICLE 202- 1. In accordance with the customs legislation, the customs authorities be given a guarantee to ensure payment of customs duties if they deem it necessary, given by persons who are likely to be responsible or liable for such guarantees. 2. The customs authorities of another person instead of the requested person is not able to accept the guarantee is not a guarantee. 3. General and annexed budget, including public authorities, municipalities, guaranteed to give you the whole capital of state-owned enterprise belonging to the state and chiefs of foreign missions in Turkey to accept as collateral for letters Affairs. 4. Ministers sought to determine the conditions and collateral will be implemented partial guarantees of Directors is authorized. ARTICLE 203- 202 article of the 1st or 3rd paragraph, upon the request of the person, the customs authorities allow a customs obligations that require or may be two or more processes to grant public guarantees to cover the data are. ARTICLE 204- 1. The amount of guarantee that amount in case of detection of the exact amount of collateral subject to customs duties, the customs duties in other cases can be determined or accrued equal to the highest amount. Guarantees given to public customs duties that vary over time, is set in a way that meets always the question of duty. 2. The principles and procedures specified in the regulation on taking lump-sum deposit. ARTICLE 205- evaluating them with guarantees to be adopted for customs duties is governed by the 6183 Law on Public Debt Collection Procedure. The acceptance of foreign currency as collateral on the value used in calculating the effective rate of the Central Bank Affairs. ARTICLE 206- l. to lose its value over time or if the collateral is inadequate, the customs authorities may ask about the additional guarantees to be given or replaced by a new guarantee of first deposit. 2. The security shall be released when the customs obligation that requires collateral to be ended. 3. When the customs duty is partially finished, the guarantee given on the application of the partially resolved. However, such a guarantee should be suitable to dissolve partially. ARTICLE 207- cash collateral except in accordance with this Act; a) accrued from the date of acceptance of the guarantee given to customs duties should ettirilip charged, b) In case of a suspensive arrangements and economic effect due to non-compliance with the provisions stipulated regime of the goods placed under the customs regime of customs obligations arise after the date of this adoption collateral on, about to begin , 6183 the default interest determined in accordance with provisions of the Law on Collection Procedure of Public Receivables the interest rate is charged. CHAPTER FOUR ARTICLE 208- 6183 Termination of Customs Obligation of Public Receivables Collection Procedure Without prejudice to the provisions of the Law, customs liability; a) payment of taxes, b) to decide on the removal of tax c) the cancellation of the customs declaration, d) the seizure and confiscation before the goods delivered under a customs regime or disposal, Article 164 in accordance with the destruction or abandonment, nature or of unforeseeable circumstances or destroyed or lost due to reasons of force majeure, e) in accordance with Article 182 of the customs debt arising from the unlawful introduction of the goods due to confiscation, it ends in Cases. ARTICLE 209- 194 Third customs obligations arising pursuant to paragraph 1 of Article disappear with the cancellation of this transaction. CHAPTER FIVE Giving Back Tax Abolition of Article 210- or mentioned in this law; a) "extradition" means the partial or complete repayment of customs duty paid, b) "Lifting" statement, yet to be decided wholly or partly to the acquisition of unpaid customs duties, which means meaning. ARTICLE 211- 1. Customs duties determined by law to be paid even though they should be returned unpaid. Accrued although it should not be accrued customs duties legally removed. However, if the law or the payment of customs duties should not be accrued as a result of a deliberate tampering by the person concerned paid or accrued, to back demands for granting or removal of this tax will not be accepted. 2. payment of their legally required duties, be responsible for notification to the question about the tax and will be returned upon application to the customs authorities within three years or removed. Control and monitoring results, in the case of the detection of cases of extradition or removal, return or removal is performed directly in the same period. This period may be extended in case of force majeure or unforeseeable circumstances. ARTICLE 212- customs duties paid on the basis of a declaration demanding the return of about the cancellation of the declaration. This prompt, need to be done within the period laid down for submission of the application for cancellation of the customs declaration. ARTICLE 213-1. registration of the declaration date, they are defective or imported contrary to the essential provisions of the contract bet, import duties for goods that are not accepted by the importer shall be returned or removed. Defective appliances, is to include goods damaged before their release. 2. The return of import duties for such goods or removed depends on the defective or contractual provisions were not used goods out of first use is necessary to determine that they are contrary to and goods conditions to be exported outside the customs territory of Turkey. The customs authorities at the request of the relevant, rather than the export of goods; the destruction, in order to be allowed to re-export or transit or customs warehousing procedure to be subject to the free trade zone give. Said process or subjected to one-use article is considered not in free circulation article. 3. taxes temporarily delivered goods to be tested before the customs declaration, goods are defective or not is proved by clear during the trial of the matter is contrary to the provisions of the contract will not be returned or removed. 4. From the date of notification of the customs duties will be liable for the tax return in accordance with this Article or to be removed must be applied to the customs authorities within a year. If it is determined that time is extended by the Undersecretariat of force majeure. Customs duties Article 214- 211, 212 and Article 213 in cases other than those specified in the framework of international agreements that Turkey is a party, the Cabinet is returned in cases to be determined by the Board or removed. The extradition and removal procedures set out in this Article, from the date of notification of the customs duties incumbent upon application to the customs authorities is made within one year. However, in case of detection of force majeure, to overcome this period of time allowed by the Undersecretariat. ARTICLE 215- will be subject to extradition or removal of customs duties amount to be determined by the Council of Ministers. ARTICLE 216- by the competent authorities, the administration of customs duties and their interest in the return of the late payment penalties charged or been delayed due to payment of interest is not paid. However, from the date of receipt of the decision-making back to the decision of the administration within three months Failure to apply, at the request of the person concerned and paid interest from the expiry of the three-month period. This interest, the Law on the Procedure of Collection of Public Claims No. 6183 is calculated according to the provisions regarding the deferral of interest. ARTICLE 217- In case of customs duties improperly removed or to be reimbursed, with interest paid in accordance with Article 216 initially accrued taxes collected again. The amount to be collected shall be paid within ten days from the date of notification. For those not paid within this period, according to the 6183 Public Receivables Collection Procedure Law it is done. PART TEN Miscellaneous Provisions SECTION harbor and Obligations of Warehouse Property ARTICLE 218- 1. land including railway between other countries and Turkey, the station used in marine and carried by air of goods and passengers transport, sea and air ports operated by organizations with postal administrations, the Law on according to customs supervision and control necessary to ensure the performance of the transaction; passenger lounges, temporary storage, warehouses, customs officials and the work of the customs office suitable and sufficient to establish offices and observation towers; here the lighting, heating and cleaning needs; fixtures, telephone and other technical equipment free of charge; and to meet the demands of the Undersecretariat of Customs that any provision of physical structures in ports and customs to prevent the door from customs supervision of goods and persons subject to the intermingling with others. 2. Postal administrations, as well as for the examination and analysis of postal parcels mentioned in paragraph 1 is obliged to provide the necessary measuring instruments and other equipment. ARTICLE 219- 1. warehouse operators soon to be seen in terms of the safety of goods and services around here, when the Undersecretariat will be necessary in addition to hardware and must provide the tools required to make changes and advanced technology. 2. a) private warehouse operators, here assigned to be paid to the customs and customs enforcement officials will be determined by the Undersecretariat and the amount of overtime pay and allowances which are obliged to pay in advance to the customs cashier. b) Directly to a particular private or public established to carry out the customs formalities relating to warehousing, customs and customs office in the salary set by state officers, overtime payments and other allowances amounts, by warehouse operators in advance each month must be deposited in the customs counter. c) The postal authorities will be held in customs control and customs officers due to be paid to customs procedures and determined by the Undersecretariat of overtime pay, the cashier of Customs deposited by postal administrations. SECTION Runtime, Custom Clothing and Customs Flag of Personnel Working Time and Overtime Wage CHAPTER ONE ARTICLE 220- normal working hours in customs administrations; climate, season and economic situation and taking into account the needs of the region is determined by the Undersecretariat. Article 35 of the provisions for day and night at any time of passenger and freight exchange shall work done or the arrival of the vehicle and return to normal working hours do not meet the land border crossings, railway stations and customs administrations in the sea and air ports to be open continuously copies. Officers around the working hours are regulated by a rotational manner. ARTICLE 221- 1. Except the process of entry and exit of passengers and vehicles, loading and unloading of all types of customs operations must be carried out during normal working hours. However, when a request for services in these hours or vacation time, to be made in writing to the request, if deemed customs administrative authority of on-site work will be done, if necessary precautions are taken and there, and overtime pay for staff to work is acceptable, provided that it paid by the claimants legal allowances. Officers (including customs personnel in charge of accountancy and TASIS) are tasked to do the work given to them in this way. General director, manager or deputy arranges for services to be provided outside normal working hours and control the cost. And serves them, regardless of the normal working hours shall benefit from the provisions of Article 222 paragraph 3 of the provision. 2. Regardless of the inside or outside of normal working hours, work If the payment of fees, customs special courier services and private passenger service demands can be met by the competent customs authority. ARTICLE 222- 1. Article 221 by the amount of material to work by staff charged fees payable to study it and to be issued by the Ministry to which the Undersecretariat of Customs distribution pattern is determined by a regulation. Centers monthly amount of payments to staff, the highest civil servant salary (including additional indicator) does not exceed 200%. 2. In this way, the study collected fees paid to personnel who are entitled to 50%. 40% of the remaining amount will be transferred to the account at the center to be used for the needs of the customs authorities. 3. According to the provisions of paragraph 2 of the procedures for distributing to other staff except for the amount used and the remaining amount shall be determined by regulation. payments to be made in accordance with this paragraph, except for any tax and stamp duty cuts will be made. CHAPTER TWO Customs and Customs Clothing Flag of Personnel ARTICLE 223- 1. Customs Enforcement and parts of chiefs, officers; Customs officers in direct contact with people or business owners must wear formal attire. Official uniforms and cockades, name plates and other markings shape is determined by the Undersecretariat. 2. Press and the general director is working with the help of staff at the central organization is outside the provisions of paragraph 1. ARTICLE 224- customs flag at any time of the day, serving customs door remains permanently applied. In other customs building pulled customs flag in the legal working hours alone. SECTION Job Tracking and Customs Brokers in customs ARTICLE 225- 1. The activities related to being subjected to an approved treatment or use customs of the article, 5 in the framework of the provisions of Article, the owners can be monitored through direct representation by acting on their behalf or through indirect representation by customs brokers and it concluded. 2. The State, municipal, special provincial administrations and other government chiefs and officials of the entity, the authorized representatives of the staff of private legal persons, through direct representation can follow all the customs formalities. Land, sea and air carrier organizations and representatives of businesses, goods carried Can it follow only the transit operations through direct representation. ARTICLE 226- 1. Customs brokers can conclude by following all the customs formalities. 2. worked with a customs consultant and assistant customs consultants may perform on his behalf. Customs to restrict the work followed the customs of the Undersecretariat of Customs brokers are competent help. ARTICLE 227- 1. You need to have conditions described below of people who can help Customs brokers: a) to the Republic of Turkey citizens, b) are entitled to use the civil rights, c) be deprived of public rights, d) except for negligent offenses; Even amnesty if they imprisonment or five years imprisonment or smuggling, embezzlement, embezzlement, extortion, bribery, theft, fraud, forgery, abuse of trust, deceit bankruptcy, false testimony, crime Tasnime of infamous crimes such as libel official tenders and purchase rigging or state secrets disclosure, tax evasion, or to have been convicted of the attempted crime of tax evasion, and e) as a result of criminal or disciplinary investigation is not removed from the civil service, f) i) law, economics, finance, business, accounting, banking, public administration, political science and faculty providing training in industrial engineering branches and high schools from or equivalence of the higher education Authority sanctioned foreign higher education institutions to graduate at least undergraduate level, ii) after graduating from the undergraduate level from other educational institutions: (i) specified in subparagraph to get a diploma graduate level in science or pre-license training on customs, have graduated from vocational schools with specialized programs in foreign trade and European Union issues, g) training in order to have worked for three years as a customs brokers, h) Whether the customs legislation and for customs economic, commercial and financial issues, including the exam to be successful. 2. a) The customs authorities at least fifteen years working in the officers resigned from their duties or leaving the retirees with the conditions in paragraph 1, regardless of the condition of probation customs brokers They can take the help of the exam. b) at least fifteen years of work in three years, the customs inspection officers that the customs administration, customs başmemur and from undergoing the customs deputy director of the task allocated to resign or retire from office and may assist the customs brokers regardless exams and internship requirement with the conditions in paragraph 1. 3. Following the completion of the necessary application documents fulfilling the conditions mentioned above, within sixty days by the Customs Undersecretariat of Customs Brokers Assistant Permit is issued. Customs brokers can help, but in professional activities after receiving these permits. ARTICLE 228- 1. 227 Article 1 paragraph (f) of paragraph (ii) except subparagraph, with conditions specified in the same paragraph and by assistant customs consultant for three years, customs regulations and customs economic relationship, trade and financial issues people who are successful in the examination covering, is entitled to make customs brokerage. 2. a) has worked for years on the customs authorities, the three years the branch manager that customs manager, customs manager, customs general director deputy and the general director of customs kept from undergoing the deputy, who resigned from office or retirement only 227 article of transport conditions specified in paragraph 1 of in case they can enter the examination without being subject to customs brokerage internship requirement. These people demand regardless of the form of examination and practical training requirement Assistant Consultant Permit is issued. b) regional customs director in customs administration, customs Chief Manager, Customs specialist, inspector, customs inspector, department head and from the higher positions in worked at least ten years, resigned from their duties by, or ones that have retired, 227 The provisions of paragraph 1 shall they satisfy the conditions specified in paragraph exam and regardless of the condition of practical training are eligible to become customs brokers. 3. 1 st and 2 nd to fulfilling the conditions specified in paragraph permission by the Undersecretariat of Customs Brokerage within sixty days of the completion of the necessary application documents is given. Customs brokers but found professional activities after receiving these permits ARTICLE 229- 1. Customs brokers work to be used in place of permanent address shall notify in writing to the Regional Directorate of Customs to which this place. 2. If the execution of the customs brokerage creating a legal entity, the legal entity must be the common customs brokers. In this case, the customs declaration or affidavit on the other documents that are considered to know the situation that causes the loss of taxes that have his signature or when it needs to know, they will jointly and severally liable with the legal person they are affiliated to the customs authorities. In such cases, without prejudice to the individual criminal responsibility of the relevant customs brokers, with the person making the transaction the company is jointly and severally responsible for the direction taken by the customs authorities and tax penalties. ARTICLE 230- Customs brokers, commercial or statutory be obliged to keep in accordance with the law, power of attorney and contracts, letters received and they wrote about their jobs, faxes, telegrams and other documents to organize their invoices, receipts and originals and copies of the documents relating to the charges, without prejudice to the provisions of special laws to maintain the record of five years; their customs inspector, customs inspector assistant, controller, and to demonstrate to the competent customs authority officials; to examine them, to let them on the necessary inspection and are obliged to submit a written request to the above-mentioned officials. PART ELEVEN Penalties Penalties SECTION General Provisions ARTICLE 231- 1. In this Act shall apply to acts contrary to the provisions of this Act. 2. In accordance with the provisions of this Act fines and penalties in the binding of implied administrative appeal of that provision, whether they are deliberately not sought in actions that require fine. 3. done proceedings in accordance with this Part according puts smuggling and other criminal about the actions assigned criminal law, the penalties laid down in this section about who was sentenced definitively to a more severe penalty, there shall be punished according to the material in this section. 4. In cases where the same action from the punishment in the items contained in this Section shall be in touch with nature more than one substance containing heavier penalty shall apply. 5. punished according to the provisions of this Part, who these actions about it does not preclude the application of other administrative sanctions. Article 232- 1 will be taken according to the provisions of Article 234 fines, or administrative appeal of the tax assessment becomes final, without appeal to be decided after the conclusion of the rejection decision. The recourse to the administrative courts, punishment does not prevent the application of the customs administration. According to this paragraph will be decided by the limitation period of fines start from the day following the date on which the final tax assessment. 2. except paragraph 1 of this Article shall be decided in accordance with Section timeout of fines, the date on which the irregularities detected by the customs authorities referred to in this provision from the day following the start of treatment. 3. connect decided within the 1st and 2nd paragraph stated in fines for three years, it was time-barred if it is not communicated. 4. notification by the relevant fines is subject to final 6183 Public Receivables Collection Procedure Law. ARTICLE 233- fines taken according to the provisions of Article 234 of this Law; a) Inspection and serving the removal situation occurs that requires a penalty before analysis informant to 30%, b) state that requires criminal examination, analysis, 30% of the unveiled by inspection or examination is distributed. The remaining within the framework of the principles and procedures to be determined by the Undersecretariat, the administration of education are used in the development and automation services. In the absence of the informant the share of informer is used in accordance with these provisions. PART TWO result in tax loss to be charged on operations Penalties Article 234- 1 or the free circulation regime in relation to a temporary exemption subject to regulatory items, the declaration made in the inspection after inspection, audit or delivery; a) The type affecting the goods under tariff application, the number that are essential to the kind and quality of or taxation, head, seen conflicts of measures such as weight and statements based to be taken in the calculation of customs duties and inspection results if it exceeds 5% difference between the customs duties, apart from customs duty it is to be fined three times the difference. b) the declared value of the goods subject to customs duties on Securities, inspection and audit results in the case of this Law, 23 to Article 31 of the found deficient by the value determined in the framework of the provisions are the duties of this deficiency will be tripled fines of another of these tax differences. 2. However, the difference does not exceed 5% of the amount as compared to sales volumes in the financial statements arising from the securities account errors and omissions, the customs duty, the difference is taken to a solid in fines that tax another. 3. The provisions of paragraphs 1 and 2 of paragraph for administrations and municipalities, public institutions, including the general and annexed budget will be charged. In such cases, Article 241 is done according to the provisions of paragraph 1. 4. In paragraph 1 of Article 241 in no way punishment under this article shall not be less than the amount specified. ARTICLE even though 235, Secured, before starting to customs procedures or these procedures completed and the customs authorities of the warehouse without the permission or the customs office furniture place that is allowed to be partially or completely if the removal of goods, as well as export or import duties of the removed items as well, tripled fines for these tax It is taken. ARTICLE 236- 1. A customs warehouse on or customs according to the authorities of goods recorded in the census held in place is allowed to be introduced as it appeared to be missing a part of the goods, missing the goods import or export as well as the tax row is taken three times a fine of these taxes. 2. Customs warehouse on or customs office belongings in case of more items according to records in the count in the place allowed to be placed, these items 177 to 180 provisions of Article well as be subject to liquidation in the order, so the amount of import or export duties by more than the things money taken penalty. 3. The fines stipulated in this Article, taking into account the responsibilities of warehouse operator or user is taken jointly by the findings of them. ARTICLE 237- 1. 42 to Article 45 of the vehicles in accordance with the provisions, the captain or summary provided to the customs authorities by agents declaration or summary declaration in accordance with the amount registered in the use of commercial or official documents that have been loaded from missing the containers geographical or accidentally elsewhere removed or accident It destroyed as a result of accidents or where stolen customs, if not substantiated within the period determined by the administration, the missing containers of goods from the tariff classification or tariff classification can not be determined the type and depending on the type to be calculated according to chapter highest taxable position to be included in the tariff is received fines of up duty. 2. According to paragraph 1 not be possible to determine penalties, deficiencies in the amount specified in paragraph 1 of Article 241 for each vessel will be fine. 3. 42 to Article 45 of the vehicles in accordance with the provisions, the captain or given to the customs authorities by agents summary declaration or summary declaration used commercially or according to the amount registered in the official documents over the covers accidental geographical the more as installed that customs if not substantiated within the period determined by the administration , shall be forfeited and confiscated the goods of the CIF value of the goods in question are taken up fine. 4. proceedings and will not be for lack of excess does not exceed 3% of the cast goods. 5. fines mentioned in this article, according to the findings of the vehicles are taken from the captain or agent. ARTICLE 238- 108 to 127 provisions of the Inward Processing Regime held in Article 128 to Article 134 in case of violation of the provisions relating to the regulation of temporary import regime in customs duties for goods to be charged. Also, the fines will be doubled for this tax. PART THREE irregularities in related criminal ARTICLE 239- exports or imports exempted from tax items in Article 33 accordance with the provisions specified customs gates outside unauthorized import or export or those who attempt to do so from other places, such goods customs procedures yaptırmaksız the home put or bringing with who have attempted, in cases of import of such goods, the CIF value, if the export is not subject to fines ratio will be one-tenth of the FOB value. ARTICLE compared to 240-179 in Article 1 paragraph of the judgment, if he wishes to subject the declarant of such goods for free circulation regime, the rate of fines to 1`% of the CIF value of the currency of the goods taken as Turkish Lira. Article 241- 1 has been assigned a separate sentence in this Law, without prejudice to this Act and regulations issued based on the authorization granted in this Act, regulations, directives and brought with instructions so and those who act contrary to the procedures 30,000,000 per irregularity penalty is applied. 2. the amount specified in paragraph 1 of each year for the previous year as determined in accordance with the Tax Procedure Law No. 213 increased by re-valuation, which amounts to TL 1,000,000 are not considered in this calculation. 3. Fraud imposed in the following cases in the 1st two of the amount referred to in paragraph solid: a) According to the 6 and Article 7, customs underlying the decision administrations given the information and documents, giving false by the person concerned, b) Although bear the loss of tax 24 according to the article to be a sales transaction between people in relationships with each other and the declaration of this relationship, c) Foreign port of the incoming or customs territory of Turkey at least three hours before their arrival and departure of ships destined for foreign ports have or not to provide information to the customs authorities by the agency, d) Article 42 based on the summary declaration or summary declaration used commercially or not given in the official documents of the time, e) Turkey Customs given time according to Article 91 of the transit goods carrying vehicles by road in the region overcome until twenty-four hours, f) Article 3 of Article 93 of the Customs warehouse lack of presence in the technical equipment in paragraph g) of the goods subject to customs warehousing procedure, not to be recorded by the operator on the date they were put into warehouses, h) in the framework of processing under customs control of Turkey's goods brought into the customs territory, not to complete the transaction as required by the regime of the time, i) temporarily Turkey having overcome the period provided the goods removed from the customs Territory of the return to the j) Any exports benefit from refunds or export taxes and trade policy measures to exempt export goods subject to the genus, species, to misrepresent the amount or value of k) entering the work or place in the free zones and the person does not comply with the rules laid down by this law, l) be kept for five years the documents referred to in Article 13 of the Act. 4. Fraud imposed four times the amount specified in paragraph 1 in the following cases: a) a person According to Article 5 shall apply a representative authority on behalf of another person, although not or account to follow the work of customs administrations, b) Contrary to Article 34, the second paragraph of the judgment, without the permission of the customs administration of road transport cargo or passengers taking to continue its path, c) contrary to Article 45 of the provisions of paragraph 1, the customs authorities in the summary declaration or summary declaration used for commercial or unloading items from vehicles without official documents, these documents on them by the misrepresentation of the type of stored goods or type of vessels to be in accordance with the registered number and markings summary declaration records d) Turkey Customs given time according to Article 91 of the transit goods carrying vehicles by road in the region overcome until forty-eight hours, and e) brought to public warehouses and free zones flammable, dangerous for the goods they found explosives, or a combination or protection need special mechanisms and structures showing the goods contrary to the provisions of Article 94 and 154 storage where goods are stored general-purpose f) without the permission of the customs authorities of goods in the customs warehouse located 102 th subjecting of handling referred to in Article. 5. Irregularities imposed as follows although the amount referred to in paragraph 1 shall six times: Turkey customs of the times according to Article 91 vehicles carrying transit goods by road in the region until exceed seventy-two hours. 6. Fraud imposed in the following cases in Article 1 of the amount referred to in paragraph eight times: a) Contrary to Article 34 of paragraph 3 of the provision, changing the route of ships entering the customs territory of Turkey, on the road to stop, to come into contact with other vessels, the cutting path for conducting customs supervision or the approach to the customs authorities are not, b) 33 rd and 91 th to remain outside the roads mentioned predetermined item of motor vehicles c) Turkey customs given time according to Article 91 of the transit goods carrying vehicles by road in the region exceeds the seventy-two hours more time. PART TWELVE Objections ARTICLE 242-1. Liable parties, may request correction will give a petition to the relevant customs office within fifteen days from the date of notification of the customs duties communicated to them. 2. Adjustment requests are communicated to the responsible decided within thirty days by the relevant customs office. 3. People, the decision concerning the request for rectification, administrative decisions, that duty depends on the decision of the area and found the customs authorities within seven days can appeal against the fines before the Regional Directorate of Customs. 4. Objections passed to Customs Directorates shall be notified to the relevant person within thirty days of the decision. 5. In cases where the customs administration in which the First Chief Directorate of the decision may be appealed against this decision to the Customs Undersecretariat within fifteen days. 6. Appeals submitted to the Undersecretariat of Customs shall be notified to the person concerned decided within forty-five days. 7. Customs Directorates of the Undersecretariat of Customs apply to administrative courts held that the place where the customs office or customs Regional Directorate of the action against the decision. ARTICLE 243-1. Related persons after the notification in accordance with Article 197 against the basis for the calculation of customs duties be notified within fifteen days of chemical assay results can be appealed in writing to the customs lawsuits. 2. On appeal, the customs officer at the laboratory where the first analysis and the second analysis made by chemists two chemists, except that the first test. Upon request of the payer, the customs authorities, an observer chemist chemist, without customs permission to be present in the second analysis. if not contested the analysis made in more than three chemists chemist without customs laboratories second analysis shall be made in the laboratory to the nearest customs authorities of the two chemists found. Those who want a second analysis, to be given back if they're right, taken assay costs. Assays tariffs are determined by the Ministry in charge of the Undersecretariat by taking the views of their respective owners. 3. The second test well, the goods specifications are precise determination of the direction and nature. ARTICLE 244- against fines imposed by this Act from the date of notification of the administrative way without going to appeal to the judicial authorities and criminal penalty within fifteen days of such decision being paid by the person concerned or payable as from the date of written notification of the penalty decision was reported to the customs authorities and in cases where the amount paid within two months, reduced the appeal of the person concerned. In this case, fines will be charged with a defect in the third. ARTICLE 245- 1. Obliged, statements given to the customs authorities and the statements of additional information and an appeal to the customs duty is calculated by taking the documents by themselves mainly with problems. 2. In the appeal to the administrative courts, any information and documents to be used outside information and documents used during the appeal to the customs authorities. 3. apply to the administrative courts against the decision, it does not prevent the implementation of this decision by the administration. Repealed Provisions Applicable SECTION THIRTEEN's Provisional Articles and Enactment SECTION Repealed Provisions Article 246- the date of entry into force of this Act; a) April 1334 dated of the Customs Law 113, 117 and the same law with Article 118 of 07/06/1926 dated and 906 changed with the law 112 and Article 116, b) 11.30.1960 dated and 146 of Law No. c) 19.07.1972 dated Customs Law No. 1615 dated 02.25.1981 with amending this Act No. 2419, dated 04.18.1983 and numbered 2817, dated 05.22.1987 and numbered 3375, dated 02.10.1994 and numbered 3968, dated 04.03.1997 and the Law No. 4236 02.07.1990 dated and 3612 numbered Law Article 55, d) 30.06.1995 dated and 564 numbered Decree Law e) 07.01.1932 dated and No. 1918 on Trafficking and the Law on Track 15 and Article 16 are abolished. PART TWO Provisional Articles PROVISIONAL ARTICLE 1 1 removed the Customs Law in force on around here waiting period of belongings to the time extension request related to these areas is permitted at the date of entry into force of this Act Turkey in the customs shed in the customs territory or the customs goods to be applied. 2. the date of entry into force of this Act in general, of the goods in the bonded warehouse or special around here, waiting periods are subject to the provisions of this Act. Provisional Article 2- Although the regime about a goods declaration has been made on the date of entry into force of this Act, not in favor of the taxpayer entitled declaration called for the execution of customs procedures could not be finalized provisions apply. Declaration regarding the registration to the article, this law declared eligible for regime change within forty five days starting from the date of entry into force shall be provided. However, acceptance of this request does not preclude the implementation of the decisions taken or to be taken penalty. Provisional Article 3- 1 to the Customs and Excise Department in other laws; Undersecretariat of Customs duties and in matters within the jurisdiction of the Ministry of Finance and the references made to the customs deemed to be made to the Undersecretariat of Customs. 2. Currently, the reference to the Law amending the said law in force in the Customs Law No. 1615 law is considered to be made to this law. Provisional Article 4- applicable According to removed the Customs Law of the goods have become tasfiyelik since the have not been decided yet published or retail sale of tender notices and statements with the effective date of this Act in case of contact to the customs authorities within thirty days of this Law Article 179 provisions apply. This Article shall not apply to goods subject to trade restrictions. Provisional Article 5- 1 with the customs broker assistant rationing before the entry into force of this law, since the law's enactment shall be granted to the Undersecretariat of Customs within two years, in 227 Article, except for the education requirement if it is understood that they continued to carry the specified conditions, their Customs Brokers Assistant Permit is issued. In this way, the assistant customs consultant ones if they are at least high school graduates can enter the first three tests will be opened for customs brokerage. 2. having a customs broker rationing before the entry into force of this law, since the law entered into force shall be granted to the Undersecretariat of Customs within two years, except for the education requirement if it is understood that they continued to carry the conditions mentioned in 227 Article, given Permits their customs brokerage. 3. the date of entry into force of this Act, repealed by the Customs Law No. 1615 of 167 second and third paragraphs of Article 168 shall According to the third paragraph of Article customs broker or broker deputy to resign from the task of winning the right to be or after they have retired, they allow customs consultant or assistant customs consultant, according to the provisions of this Act certificate is issued. 4. 227 Article 1 paragraph (d) if there is no ongoing court cases regarding the offenses mentioned in sub-paragraphs 1 and 2 shall, regardless of the two-year application period set out in paragraph since in any case, judgment in favor must be applied to the Undersecretariat within one year. Provisional Article 6. Customs brokers and customs brokers help of a law attached to the customs Regional Directorate remit as the nature of public institutions will be increased to be organized in the form of professional organization, the following provisions shall apply: 1.1615 No. Customs Law established according to continue to Customs Brokers Association activities and test opening with permits issuing customs Undersecretariat executed. a) customs consultant and assistant customs consultant exams and procedures determined by the Undersecretariat once done each year in the framework of principles. b) Article 227 and 228 at the beginning of the year in which those who provide the specified test conditions, it can apply to the drop in customs consultant or assistant customs consultant exam. c) customs consultant and assistant customs consultant to test up to three times can be entered. 2. The customs consultant or assistant customs consultant profession of those found in the dignity and honor of the illegal acts and motion of confidence required for the making or serving as the exercise of their functions or imperfect about professionals located in jarring movement, in order to be carried out as required by customs brokerage services, depending on the nature of the condition and severity given disciplinary sanctions described below. a) Warning: the executive members of the profession to profession is notified in writing that he should be more careful. b) reprimand the member of the profession and behavioral task is notified in writing that he considered flawed. c) Temporary retention of professional activities: professional title Without prejudice to less than six months, the retention of professional activities including, but not much of one year. d) the business: taking back the permit members of the profession, is never allowed to execute the same profession. 3. the professional rules of the profession with dignity and honor and act in acts contrary to the confidence required by the duty for professionals in the jarring movement, warning the first time, the condemnation applies again. Task independence, impartiality and integrity to do or who to be defective or temporarily depravation of professional activities for professionals who act contrary to the general principles of the profession in this Code. Basis of false documents that made a false declaration, but that the situation is beyond the knowledge of customs brokers, however, a survey of where the actual situation will be learned Undersecretariat of Customs central supervisory personnel of the attached report, given the condemnation for the first time to the relevant customs brokers. The penalty of temporary detention professional activities if the recurrence of such considerations apply. No. 1918 dated 01/07/1932 and Smuggling and trafficking, according to the criminal provisions of the Act on the follow-up to the conviction definite profession, given the penalty of dismissal. 4. The three-year period in two or more behaviors that require disciplinary action to the professionals in the applicable heavier penalty than the previous one for each new offense. After five years in detention shall be punished with the penalty of dismissal from the profession about the actual professional activities twice re-working professionals who require the punishment imposed. Disciplinary committee may decide to apply a very heavy or very light disciplinary action. Proceedings and shall plant, discipline investigation and disciplinary action does not preclude the application. 5. without the defense can not be given disciplinary punishment on members of the profession. Who authorized the disciplinary committee ten days to defend within the time given, not less, it shall be deemed to have waived the defense. Disciplinary penalties are applied from the date of the final. 6. Customs brokers and customs brokers aids, for the crimes they committed while on duty or duties due Depending on the nature of the actions of government officials will be punished according to the provisions of the Turkish Criminal Code. 7. Impose penalties for breaches of the legislation, regardless of the result of a lawsuit from the date fixed by the customs administrations are time-barred unless applied for three years. the legislation and actions contrary at the same time if there is a subject of proceedings in accordance with the provisions of the statute of limitations set forth in the Turkish Penal Code for violation of disciplinary punishment. 8. referred to in paragraph 2 of the warning and reprimands authorized regional customs director, temporarily retain the professional activities of the Treasury Central Disciplinary Committee fines, penalties of dismissal is given by the Undersecretariat High Disciplinary Board. 9. This Law and seen violating the applicable legislation in customs clearances of customs brokers and customs brokers help documents, customs inspectors, assistant inspectors, controllers and the measures nature, if deemed necessary by the regional customs director temporarily removed and not allowed to pursue a job in customs. In this case, it notified the receipt of the permit together with a justification days following the Undersecretariat. In this way, those who received permits for the event of temporary depravation of professional activities, shall be deducted from the sentence imposed time taken precautions nature of the license. THIRD CHAPTER Enforcement and Execution Article 247- from the date following the publication of this Law shall enter into force three months later. ARTICLE 248- This Law shall be enforced by the Council of Ministers.