Turkish Grand National Assembly Warning: You Are Viewing Act, The Parliamentary General Assembly Has Already Adopted. If It Does Not Include The Changes Made Later. Simplification And Harmonization Of Customs Procedures Relations

Original Language Title: TÜRKİYE BÜYÜK MİLLET MECLİSİ Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. GÜMRÜK REJİMLERİNİN BASİTLEŞTİRİLMESİ VE UYUMLAŞTIRILMASINA İLİŞ

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Warning: The Law you are viewing is considered to be accepted at the General Assembly of the TBMM. It does not contain any later delics if it exists.







Kanun No. 5426


Accepted Date: 28.10.2005      


ARTICLE 1.- Signed on June 26, 1999 " Customs Rejs Simplifying and Synchronization of the Business Internationalization Protocol " is not a factor in which to take care of.

MADDE 2.- enters this Channel's release date.

TICAD 3.- The Council of Ministers executes the provisions of this Law.













(arranged in Brussels on June 26, 1999)

This is the case under the auspices of the Customs Union Council, which will be understood as the "Council". The simplification of the Customs Rejs, which will be understood, and the International Glossary of International Glossary (signed in Kyoto on May 18, 1973, and effective on September 25, 1974), the People's Party (),

-Differences between customs regimes and applications may block international trade and other acquis removed;

-customs and services facilitation, simplification, and implementation of customs regimes and applications the needs of the trade;

-ensure proper standards of customs control; and

-intended to allow customs to respond to essential conditions in techniques with advanced and administrative methods. The need to be specified


and the detailed Glossary of the following:

-mandatory for simplifying the basic principles of simplifying and cohesion and the Imperative for the in-the-Love I do not want to

-requirements for effective and effective control of the customs administration, and effective regimes,

-A large simplification of customs regimes and practices that are the main purpose of the Customs Council; and to enable the realisation of international trade so that it can contribute to the realisation of international trade,


is understood to be on the other side of the line.


The Input and Clauses of the Word are made with the text contained in the Appendix I.


Attachments are included with the Special Attachments included in the General Attachment and Annex III of the Attachment II.


1. To accept this Protocol, which includes an Akit, Annex I, and Annex II:

imzalayaraka) by signing up without a confirmation record;

b) by making a confirmation document, after signing it with a confirmation record; or


can declare.

2. This Protocol will be open to the signature of the Promise Parties of the Council Headquarters in Brussels until 30 June 2000. It will be open for folding after this date.

3. This Protocol, which includes an additional I and Annex II, enters three months after signing this Protocol by signing the consent register, or in three months, without the consent of the approval or contribution documents.

4. In accordance with Paragraph I, the Remarketer Party will only accept the statements made in the Word of the Agreement by being party to this Protocol after they declare that it will accept the request to accept this Protocol. For the Promise Party, this Agreement will take effect three months after the signing of this Protocol without the signing of the approval or confirmation of the certificate of approval or contribution.


A Special attachment to the Glossary of Annex III, stating that the Glossary is requesting acceptance of this Protocol. You can accept any of the sections and notify the General Secretary of the Practices Council, which is recommended to this acceptance and to the recommended practices that they are placed in.


Once this Protocol is entered, the Secretary-General of the Council does not accept a confirmation or contribution to the Glossary.


In conjunction with the relationships between the parties, this Protocol will replace the Glossary of the Glossary.


The Secretary General of the Council is the tevdi of this Protocol, and the 19th Amendment of this Protocol. will perform the specified tasks.


This Protocol is the signature of the Promise Parties at the Council Headquarters in Brussels, effective June 26, 1999. It will be opened.


This Protocol and Attachments is the request of the Secretary-General of the Council of Nations, as required by the 102 will be registered with the Secretary General of the United Nations.

The full-signed authorized representatives of the country have signed this Protocol with the purpose of the purpose of the above.

A single nbase in English and French languages, including both text, is nineteen nine. The 100-ninety-nine-year-old was held in Brussels on the twenty-sixth day of June. The original copy will be given to the Secretary-General of the Council, which will send copies of the protocol to all parties named in Appendix I of this Protocol 1 in paragraph 1.







The Policy Parties of this Promise, which is set up under the auspices of the Customs Council,

Customs and applications have to eliminate the awareness of international trade and exchange of other prieses. by playing

Trade international trade by simplifying and harmonifying customs regimes and practices, and promoting international business. And by the desire to contribute effectively to the arrival of the bailies,

Important benefits of the ease of trade are without compromising the appropriate standards of Customs. Let's save your life.

Accept this kind of simplifying and compliance with the implementation of policies that are particularly important to:

l implement programs that aim to modernize the customs regime and practices in a way, so that the event and Increasing productivity,

l Customs and practices are predictable, stable, and implementation in a way that is effective,

l Customs laws, regulations, administrative guidelines, procedures and practices all necessary information to the relevant parties. saðlanmasý Acceptance of modern techniques such as

l Risk management, ledger, and document-based controls, and to the maximum extent of information technology

l, where appropriate, national authorities, other Customs Customs and trade erbabs, are

l-related international standards are not implemented,

l is not able to easily get affected parties to administrative and judicial review processes.

A document of an international document containing the objectives and principles described in the above as they are committed to the We believe that the Council of the Union should simplify and harmonisation with customs regimes that are intended to be done, and thus contribute substantially to the facilitation of international trade.

meanings in the following:



Article 1

In the implementation of this Glossary:

a) "Standard", the customs regime and its applications are harmonitable and a provision that is considered to be applied to simplify the use;

b)bir"Pass Standard" A longer term for implementation in the Global Attachment. period is a standard that is allowed;

c) "Application to Advice", which is located in a Private Annex, is a customs regime and a provision that is desirable to implement and simplify the implementation of its applications in a way that is as widely available as possible and as widely available as possible;

d) "National Legisl." a Dealer Authorized by an authorized dealer and the laws, regulations, which can be applied on the territory of the Site, other measures, or current treaties adopted by the Turkish entity;

e) "General Attachment", the entire customs regime that is referred to in this Glossary the entire application of the provisions that apply to the applications;

f) "Special Attachment", one or more of the customs referred to in this Glossary the whole of the provisions that can be implemented in the regime and its applications;

g) "Guides"to the provisions of the General Annex, Special Attachments, and Sections in the Glossary comments, some of which show some of the possible ways to follow in the exercise of Standards, Crossed Standards and Recommendations Practices, and recommend examples of best practices in particular, and more. all;

h) "Permanent Technical Committee" The Standing Technical Committee of the Council;

ij) "Council"; 15 December 1950 in Brussels "A Customs" Organisation of the Business of the Union of Business and the Union of Business;

k) "Customs Union or Economic Union", the arrangement of this Glossary the topics that are authorized by the United States to agree on their own legislation and to decide whether to sign, approve, or fold, in accordance with their own internal procedures. Union;

makes sense.



Scope of the Glossary

Article 2

To improve the simplification and harmonification of Party customs duties and to this end, this is Comply with Standards, Crossed Standards and Recommended Practices located in the Attachment of the Glossary in accordance with the provisions of the Agreement. However, it is recommended that any of the Convenience Parties do not prevent any more convenience than they have foreseen in the Glossary, and make sure that each and every Convenience store is as easy as possible.

Article 3

The provisions of this Glossary are subject to a customs control, subject to a ban or limitation on the subject of a customs control. does not prevent the legislation from being applied.

YapýsýBusiness of the Glossary

Article 4

1. A Word Master Text is one of the Public Attachments and Custom Attachments.

2. This is the General Attachment for the Glossary, and each Special Attachment, as a policy, is one of the Sections that separate an Attachment and:

a) with definitions; with

b) a portion covers the Standard Standards for Migration in the General Attachment.

3. Each Private Attachment includes Applications that are Recommend To You.

4) Guides are being used in each Attachment that do not have any non-western guides on the Fuel Parties.

Article 5

In the implementation of this Glossary, the Special Attachment (s) accepted by a Prokit or the Section (s) within them It is considered to be part of the unallocated part of the promise and is considered to include any of the total, this Attachment (s), or Section (s) of any of the Commitments made to the Party.



Execution Committee

Article 6

1. An Execution Committee is installed to consider the implementation of this Glossary, to take measures for the interpretation and implementation of the promise, and to address the recommended depositions.

2. The Lovers Parties are members of the Executive Committee.

3. Under the provisions of the 8th Amendment, any entity entitled to be in the Agreement to be in the Party has the right to stand as an observer to the sessions of any of the World Trade Organization's Executive Committee or any Member of the World Trade Organization. The status and rights of these observers are determined by a Council resolution. The rights specified above may not be used prior to the decision of the Decision to be entered.

4. The Executive Committee may invite representatives of the international government and government organisations to take part in the Executive Committee's sessions as observers.

5. Execution Committee,

(a) To The Parties;

(i) The Main Text Of This Glossary;

(ii) Public Attachment in the Glossary, Special Attachments, and new Sections to the General Attachment in the Sections included adding; and

(iii) recommend adding New Custom Attachments and adding new Partitions to Custom Attachments;

(b) Custom Attachments in accordance with the Recommends of Advice or 16 ncis in accordance with the are able to decide to add new Recommend Applications to Sections;

(c) complies with the provisions of this Glossary in accordance with paragraph 4, paragraph 4;

(d) reviews and updates the guides;

(e) see other issues related to this Glossary and other issues that are involved in this commitment;

(f) Notifies the Council and Permanent Technical Committee of the decisions.

6. The competent administrations of the Asylum Party are the General Manager of this Article in paragraph 5 (a), (b), (c) or (d), and its reasons, along with the demands of the Executive Committee to add to the agenda items of the Council of the General He'll tell his secretary. The Secretary General of the Council presents the recommendations to the observers of the competent authorities of the Akite Parties and the aforementioned paragraphs 2, 3 and 4 of this Article.

7. The Execution Committee convenes at least once every year. He'll choose a President and a Badger. At least sixty weeks prior to the meeting of the Executive Committee, the Secretary General of the Council will host the invitation and draft Agenda for the Party authorized administrations and observers mentioned in paragraphs 2, 3 and 4 of this Article.

8. In the event that a vote is not decided, the topics discussed in the Execution Committee will be decided by a vote of the Parties that are available. This Article is approved by two-thirds of the votes used in paragraph 5 (a), (b), or (c). All topics are decided by the number of votes that are used.

9. In the case of the implementation of paragraph 8 of this Glossary, the Turkish Customs Union or the Economic Units have the number of votes cast to the total votes allocated to Members who are in the Fuel Parties in a vote.

10. The Execution Committee accepts a report before the session closes. The report is sent to the Council of the Parties and observers, which are mentioned in paragraphs 2, 3 to 4.

11. If the provisions of this clause do not exist, then the Council of America will be applied unless it is decided by the Executive Committee.

Article 7

Execution Committee votes have a separate vote on each Custom Attachment and each of the Section of a Custom Attachment.

(a) Each Rite Party is concerned with the interpretation, implementation, and interpretation of the Main Text and General Attachment of the Glossary has the right to vote on matters.

(b) Only this Special Attachment or Section of a Current Private Attachment or a Private Annex to the Section Those who have accepted are entitled to the right to vote.

(c) Each Party is entitled to vote on the drafts of new Special Attachments or new Parts of a Special Attachment is available.



Approval of a Glossary

Article 8

1. Any Member of the Council, and any Member of the United Nations or any of its residency organizations;

imzalayaraka) by signing up without a confirmation record;

b) by making a confirmation document, after signing it with a confirmation record; or


may be in the Skit Party.

2. It is until 30 June 1974 for the signature of the Members specified in the 1st paragraph of this Article at the Headquarters of the Council in Brussels, after that date, and the contribution of those Members.

3. A Âkit Party specifies the Special Attachments or Sections contained in this Agreement if it is in the process of signing, approving, or folding the Glossary. In addition to one or more Special Attachments or the Section of the Section, this will be notified to the tavdi authority.

4. In accordance with paragraph 3 of this Article, the Convenience Parties accept a new Special Attachment or a new Section of a Private Annex.

5. (a) A Customs Union or Economic Union may be in accordance with paragraphs 1, 2, and 3 of this Article. Such Customs Union, or the Economic Union, informs the authority of its authority in relation to the issues held with this Glossary. The Customs Union or the Economic Units report the key holes in the scope of the tevdii authority.

(b) In terms of a Customs Union or Economic Union entitlement, which is a United States or Economic Union. It uses its own name and fuls the responsibilities of the Client's commitments to its Members who are in the Agreement. If this is the case, members of this Union have the right to use these rights individually, including the right to vote.

Article 9

1. A person approving or folding this Glossary agrees to the terms of the Glossary including the General Attachment whose approval or folding document is effective at the time the consent of the approval or contribution is made.

2. A Special Attachment or an Acceptance Section accepts the terms of the Standards in this Special Attachment or Section that are entered in the effective date of reporting the acceptance of its acceptance to the tevdi leciine. In accordance with Article 12 of this Glossary, a Special Attachment or Section accepts the acceptance of the Agreement if it does not place one or more of the Proposed Applications in accordance with its Article 12. The subject in the Special Attachment or Section accepts the decisities in the Recommend Applications.

Do Not Apply Meaning

Article 10

1. Each and every part of the territory in which it is responsible for its international relations with the notice that it has signed the Agreement without approval or to issue approval or contribution to the teldi, each of which is responsible for the international relations. It may represent the scope of the pledge. This statement is valid for three months after the return of the tevdi mercii. However, this Glossary does not apply to the country in a statement before it is effective for the Party.

2. In accordance with this Statement, the 1st paragraph of this Article, in accordance with the scope of this Proposition, is the result of the procedure stipulate in Article 19 of this Statement. may notify the tevdi leciine that it is not applied on the ground.

Article 11

A Customs Union or Economic Union, Customs or Economic Union, which is the Party in the implementation of this Glossary It declares its territory and its acceptance as the only region of this territory to the Secretary General of the Council.

Acceptance and residency recordsHükümlerin

Article 12

1. The Global Attachment Is All Of The Fuel Parties.

2. A Party may accept one or more of the Sections of the Special Attachments in the Word Dictionary, or one or more of the Sections contained within them. Any Special Attachment or the Section of the Department (s) in the statement is obligated to comply with all the Standards contained herein. The Rabbit, which accepts a Special Attachment or Section (s), is subject to the provisions of the Recommended Practices (s) relating to the provisions of ulusa1 legislation, such as the Proposed Applications, whether in acceptance, or later in the tevdi merger. if it does not report the differences, it is required to comply with the Recommended Practices. In the event of its decision, the indicated date Party may always notify the tevdi authority to remove or completely remove the hammer by specifying the date that the decision applies.

3. Each of the ones who accepted a Special Attachment or Section (s) in the statement will examine the possibility of retaking the reserves in the 2-ci paragraph within the framework of the terms specified in the paragraph 2, and the effective entry of the Glossary for the At the end of each three-year period, the results of the inspection results at the end of each of the three years are notified by the Council's Secretary to the Council by specifying the provisions that reverse the reserves.


Article 13

1. Each of the Sides applies the Standard, Special Attachment (s), or Section (s) of the Section (s) within 36 months of the acceptance of the Addition party.

2. Applies the Occurrences Standards in this Attachment within 60 months from the date that each of the Involved Parties Public Attachment is effective for this individual.

3. Each Party applies if it is not placed in one or more Recommend Applications in the Special Attachment (1er) or Section (s) that it has agreed to within 36 months after the entry for this Party.

4. (a) In the case that the term specified in paragraphs 1 or 2 of this Article is not sufficient to apply the provisions of the General Annex in practice for the Party, this is before the end of the term stipulate in paragraphs 1 and 2 He may ask the executive committee to extend that deadline. Specifies the General Additional provision (s) and justification for the claim that the Fuel Party time extension is required when you make the request.

(b) The Executive Committee in the Israeli conditions may decide to introduce such an extension. The decision to extend the Execution Committee indicates exceptional circumstances, and the extension will not be greater than one year in any case. At the end of the extension, the company notified the tevdi mercirest in the implementation of the provisions introduced by the Party.

çözümüSolution for theAnlaþmazlýklarýnAnlaþmazlýklarýnAnlaþmazlýklarýn

Article 14

1. The interpretation of this Glossary or its implementation is resolved with negotiations between two or more of the countries, as long as it is possible, as long as two or more of the agreed-to-party discussions are made possible.

2. Analysts who cannot be resolved with negotiations are taken to the Executive Committee to provide recommendations for the solution by examining the understanding between the Parties and the Parties that are not understanding.

3. Agreed by the Executive Committee, they may accept the recommendations to be issued by the Executive Committee.

Do not leave a statement

Article 15

1. Pursuant to Article 6 of Article 5 (a) (i) (i) and (ii) of the Executive Committee, the text of the desection recommended by the Council Secretary is sent by the Secretary-General of the Council to the All Parties and Non-Party Council Members.

2. Delics in the main text of the statement are prepared at the session of the Executive Committee, which is recommended, unless such objections have been made by any of them within a period of twelve months from the date of the declaration of these deities. In twelve months, the All Parties shall be in effect for the acceptance of the acceptance documents of the Akite Parties.

3. The General Attachment for this Glossary, or any other recommended statement in its Special Attachments or Sections;

a) is a Âkit Party, or a Special Attachment or Section that accepts the Special Attachment or Section. No objections to the party, or

b) is required for the acceptance of a Policy Party for which you intend to accept the recommended value If not yet reported to the Secretary General of the Council that has not yet been met

is considered less than the recommended date, less than the date that was reported to the Fuel Parties.

4. Paragraph 3 (b) of this Article does not notify the Secretary-General of the Council if it sends the notice to the Council General Secretary if it sends the notice indicated in paragraph 3 (b) to the Council General Secretary. As of the beginning, eighteen months may submit an appeal to the recommended recommended over-term.

5. If an objection is made to the subject of this Article in paragraph 3 (a) or 4, the condition is not accepted, and is void.

6. If a Clause has sent a notice pursuant to paragraph 3 (b) of this Article, the desection is considered to be the nearest one of the following:

a) Council General, where all of the Lovers of the Tender Party (s) have submitted such statements. If all acceptance is reported before the end of the period specified in paragraph 3 of this Article 3, this date will be considered the expiration date of the following period.

b) this is the expiration date of the eighteen month period specified in paragraph 4.

7. Each statement accepted in the General Attachment or Special Attachments or Sections of this Glossary is deemed to have been avoided for a period of time after the date of acceptance, or if a different time was foreseen in the recommended period. it will take effect from the date of the date of the date of the date of the date of the date of being held.

8. The Secretary-General of the Council notifies the Aware Parties of this Statement as soon as possible, with respect to this Article 3 (a), which is subject to paragraph 3 (a) and paragraph 3 (b), as recommended by the recommended desection. The Secretary-General of the Council will then inform the Reasonable Parties after they have objections or agreed to the recommendation of the Party, which has been advised by the notice.

Article 16

1. In accordance with Article 15 of this Communion, the executive committee decided to implement a Recommend Application, in accordance with Article 6, or to add a new Recommendation Application to a Special Attachment or to the Section. - Each of us is invited to contribute to the execution of the Executive Committee by the Secretary General of the Council. The text of any deposed agreed with such a decision, or the new Recommendation Application, is reported by the Secretary-General of the Council to the Parties and to the Council Members who are not in the Responsible Party.

2. The addition of a deciduciality or new Advised Application, which is decided within the framework of this Article paragraph 1, shall be effective immediately after the Secretary-General of the Council of the Council of the Council of the Council of Turkey. Any Agreement that is subject to the inclusion of such deities or new Recommend Applications, or any of the Department of Sides accepted, will not put a check in under the procedure specified in Article 12 of this Glossary. They accept either their deities or the new Recommend Applications.

Time period

Article 17

1. This is the time of commitment. However, any individual will always withdraw from this Word after the effective date of entry, which has been determined according to Article 18 of the Word.

2. The pullout is made with a printed document given to the tevdi leciine.

3. The withdrawal is valid after the return letter of the tevdi lentil is received.

4. The provisions of this Article paragraph 2 and 3 are also applied to the Special Attachments or Sections, which may always undo the acceptance after the effective date of any of the Akites.

5. It is to be withdrawn from the Promise of a Party that takes back the acceptance of the General Attachment. In this case, the provisions of paragraph 2 and 3 are also applied.



The commitment of the Glossarygirmesi

Article 18

1. This statement follows three months after the fact that the parties specified in Article 8, paragraph 1 and 5, do not have the consent to sign the approval or consent to the court's approval or contribution documents.

2. This Promise will take effect three months after the fact that it is in accordance with the provisions of Article 8 for each of the Azoese Parties.

3. A Special Attachment or Section of this Glossary will take effect three months after the Price Party accepts this Special Attachment or Section.

4. After a Special Attachment or Section shall be effective in accordance with this Article paragraph 3, this Special Attachment or Section shall be effective in three months after the notice of acceptance of each of the Azois Parties. However, a Special Attachment or Section for a Âkit Party does not take effect before this Promise is effective for the Party.

The teldi mercii

Article 19

1. All signatures and approval or contribution documents that have or are not approved of the approval are expressed to the Secretary General of the Council.

2. Tevdi mercii:

a) delivers and maintains the asylus of the text of this Glossary;

b) prepare copies of the assent text of this Glossary, and to the Third Parties, the Non-Party Council. Submit it to its members and the Secretary-General of the United Nations;

c) accept or approve this Glossary, and agree to all signatures that have or are not approved, and deliver and retain notification and printing documents;

d) the signature, notice, or print of a document related to this Glossary is not necessary and appropriate. inspite and, if necessary, bring the matter to the attention of the Skit side;

e) To the Accusers, members of the Council of Nations and the Secretary-General of the United Nations report;

-The acceptance of the signature, approval, folds, and Attachments and Sections specified in Item 8; the acceptance of the Sections and Sections;

-New Add-ons and new Special Attachments or New Special Attachments to recommend adding the Execution Committee to this Glossary Sections;

-the effective date of this Glossary when the General Attachment is the 18th Amendment of each Special Attachment or Section;

-Statements that are received when the Articles 8, 10, 11, 12, and 13th of this Glossary are provided;

-Accepts of Attachments/Partitions by Parties;

-withdrawal reported by item 17;

-The number of values that are accepted according to Article 15, and the effective dates of which they are effective.

3. Attention of the teldi mercii or the Executive Committee or the Council by the signage or the signer or the signer or the signer of the Tecdi mercii, as an understanding of the duties of the tevdi mercii between a Turkish and a tevdi mercii. from the server.

Registration and applicable text

Article 20

When the United Nations Department has a March 102 clause, this statement is requested by the Secretary-General of the Council. The United Nations will be registered with the Secretary General.

The fully-signed authorized representatives of the country have signed the Glossary They will be signed.

A single nbase in English and French languages, including both text, is nineteen nine. The eighth day of the hundreds of seventy-three years was held in Kyoto, on the 18th day of the month. The original nüsha is a contact to the Secretary General of the Council, which will send an approved copy to all parties named in paragraph 1 8 of this Glossary.





1.1. Standard

The Terms, Standards, and Occurrences Standards in this Attachment are the customs and applications specified in this Attachment. It is an exercise in the regime and practices in the Special Attachments in the state of which it is.

1.2. Standard

The policies to be fulfilled and customs to be completed for the regime and applications in this Addenum and Special Attachments national is specified in the legislation and it is as simple as possible.

1.3. Standard

Customs administration, increasing its business and making the most active national provisions and international understanding. establishes and maintains formal advisory relations with trading circles to facilitate the development of their methods.



Looking at the implementation of these Glossary Attachments;

1. An action is made by a person who is affected by a decision or omistion of customs, and who wants his contact in the competent administration of authorized management;

2. Tax and images tahakkuku, the identification of taxes and images to be paid;

3. Statements and measures to convince the truth and truth of the statement through a review of the relevant ledger, record, company system, and commercial data, held by related kibres;

4. The control of its declaration, actions taken by the customs in an effort to convince the country of its declaration, and to be convinced that the desired supporting documentation has been met in the future;

5. Completion of customs duties, to allow for the completion of customs duties to allow domestic use, export, or to be subjected to a new customs regime;

6. Customs, government unit responsible for the implementation of customs regulations and the fulfillment of other laws and regulations relating to the import, export, taxation or storage of taxes and images; and for the use of the

7. Customs control, measures imposed by customs to ensure compliance with customs regulations;

8. Customs duties, taxes that are entered in the customs area or are subject to the issue of a customs tariff;

9. Customs duties, compliance with customs legislation, and all proceedings that must be met by the customs;

10. Customs legislation, the administration and implementation of the country's import, export, construction or storage, specifically the responsibility of the customs and regulatory provisions and customs authority. edits;

11. Customs administration, the fulfillment of customs duties and the authorized customs administrative unit and authorized authorities for the purpose of building and construction or other areas;

12. Customs territory, the area of the customs regulation of a Fuel Party;

13. Decision, individual savings in a matter related to customs legislation of customs;

14. Statement holder, the current statement or statement of the statement of the statement;

15. Date of payment, the tax and the date that the pictures must be paid;

16. Tax and images, import and/or export taxes and images;

17. Physical examination of the person, the physical examination of the person, to be convinced of the compliance of the condition, condition, condition, quantity and the value of the property to the considerations specified in the statement of the subject;

18. Tender taxes and images, customs duties and other customs duties and exports, including the near cost of the service, or customs that are collected by the customs or customs of the country. taxes, images, or fees;

19. Statement, stating that the relevant reason for the duty-free procedure is the customs regimen to be applied to the country and that it claims the customs to enforce this regime;

20. Import taxes and images, customs duties and other imports, including imports or imports, have been caused by the near cost of the service, or customs collected by the country's national office, which is either dead or collected. taxes, images, or fees;

21. Administrative assistance, the process of ordering, asking, and responding to a customs administration by the name of a customs administration or with the implementation of customs regulations; and for preventing, asking, and interfering with the customs;

22. Ýhmalthe customs do not make a decision or make a decision within a reasonable amount of time, in accordance with the customs regulations of the customs, in accordance with the procedure;

23. Kishi, real and legal entities, unless otherwise specified in the text;

24. A customs, a customs-made action to ensure the delivery of a business-related part of a business transaction has been completed;

25. Reimbursement, refunds or refunds of the entire tax and images that are paid for, or a part of the payment, or a part of the payment;

26. The guarantee is the reason that customs is convinced that a decision is to be fulfilled. It is defined as "public" if the collateral obligations are covered by the people who are on the table;

27. Third party, import, export, store, or service, for a visit, or by duty-free, for a visit;

makes sense.



Authorized Customs administrations

3.1. Standard

Customs determines the customs administration that can be offered or completed customs duties. The factors that will be considered in determining the entitlements, locations, and hours of the work of these customs administration specifically include the requirements of the trade.

3.2. Standard

Customs is a customs regime and its application at the request of the relevant business and for reasons that are valid. It will perform its duties away from the customs administration and to the facilities at the time of the designated hours of execution. The cost of the services to be collected by the customs is kept due to the cost of the service.

3.3. Standard

The hours and hours of work of the applicable customs administrations in cases where theGümrükCustoms administrations have been in common common areas. They are adaptable in their authority.

3.4. Migration Standard

Common controls are actuaried when customs administrations are possible on the current site.

3.5. Migration Standard

Customs intends to establish a new customs administration or to address the current customs administration in the common border. It is in business when it is possible to establish a unified customs administration in order to facilitate the common control.

Beyan owner

(a) Kirials that can act with the Beyan owner-holder

3.6. Standard

determines what the national regulatory body can act on in the bottom of which is the declared owner.

3.7. Standard

behavates with an owner of any person who has the right to save on the Eu.

(b) Beholder responsibilities

3.8. Standard

The declared owner is charged with taxes and refunds due to the information specified in the customs statement. is responsible.

(b) The owner of the Beyan ownerhaklarý

3.9. Standard

, before issuing a statement, the statement owner has been identified by the customs as part of a customs statement;

kontrola) do not control the following, and

b) the right to receive a sample.

3.10. Standard

Customs provides for the samples that are allowed under customs control, as well as related to the corresponding seperage of these samples. It does not demand an exchange of declarations by the country's statement.

Return statement

(a) The product statement is currently attached and included

3.11. Standard

is determined by the Customs included in the Evietion statement. The page of the statement is in accordance with the UN' s format.

þekliInformation about the electronic statements made electronically by the customs of the computer system for completion with the computer system. technology, as indicated by the electronic information council standards, as specified in the Advice Decisions of the Customs Union.

3.12. Standard

Customs, the collection and tahakkuku of the information, tax and images, which must be included in the statement of the business, statistics It keeps the collection of customs and customs regulations necessary for the implementation of customs regulations.

3.13. Standard

Customs has all the information required to prepare an owner's declaration for the reasons that apply to the In the event that it is not, customs are required to contain the required customs and the statement owner is given a temporary or incomplete statement with the registration of the completion of the completion of the completion of the holder.

3.14. Standard

Customs is completed with a tariff that matches the country if it registered a temporary or incomplete statement of the country. And for the first time, there is no difference between a tariff and a tariff that matches the first time it's been issued.

Delivery of applicable taxes and images, if required, provided the collateral is required is not delayed.

3.15. Standard

Customs requests the minimum and minimum number of the required minimum and required number of applications.

(c) Statement of disclosure documentation

3.16. Standard

Customs provides the ability to control the statement of customs and enforce customs regulations. only request documents that are required to ensure that they are required.

3.17. Standard

If the Tevsik documents cannot be issued with an affidavit, for reasons that are valid for the purposes of a customs entity. customs allow for the preparation of these documents during the specified period of time.

3.18. Migration Standard

Customs permits the export of documents that are issued by electronic means in electronic means.

3.19. Standard

Customs, except for those required by the execution of the statement, are the considerations in the documentation of the document. translation.

VerilmesiExport, registration, and control of the statement

3.20. Standard

Customs permits the issuance of an affidavit to any customs administration that has been specified.

3.21. Migration Standard

Customs permits the e-mail of the declaration to be issued in electronic means.

3.22. Standard

The return statement is issued within the duty-free hours.

3.23. Standard

If the national legislation has detected a certain amount of time in the issuing of an affidavit, then this time, is sufficient to allow the holder to complete the declaration of the owner, and to obtain the necessary documents of the security.

3.24. Standard

Customs is to be issued for the purposes of the owner of the statement and for the reasons to be valid. It will extend the time to the person.

3.25. Standard

National legislation provides for the issuing and registration of the disclosure and documentation of the president prior to the arrival of the country. Or control the control.

3.26. Standard

Customs notifies the owner of the cause if he has not been able to register the statement.

3.27. Standard

Customs says the owner of the statement in the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the state of the country was will allow the statement to be checked or if they have not been able to check the status of the person.

3.28. Migration Standard

If no claim is made after the

statement is checked, the customs will return the statement of the statement holder. If applicable, valid reasons for the declared owner are allowed.

3.29. Migration Standard

If the owner does not return the affidavit or make a customs regime statement, the request is to be made It is allowed before delivery, and the reasons for customs are to be counted.

3.30. Standard

The control of the Eu statement results in time or as soon as possible, with the registration.

3.31. Standard

With the objective of checking theEþyaStatement, customs only needed to ensure compliance with customs regulations. It is found in the actions that are seen.

Business owner-owned custom iurs

3.32. Migration Standard

An adequate system for the administration of a suitable record and commercial records in compliance with the requirements of customs. customs for the permit holders who meet the criteria set out by the customs, including ownership:

-the delivery and eventual end of the provision of the minimum information required for the identification of the country to allow the completion of the statement later;

-completion of the customs duties, in the representation of the beholder, or in a customs-permitted location;

ölçüdeand to the extent possible, to the extent possible:

-all imports or imports within a specified period of time imported or exported by the same number of hours. to allow a single declaration of exports for exports;

-when tax and image obligations are properly followed, and in accordance with the requirements of the other customs use the trading records of the owner of the permit to ensure compliance;

-to support the completion of a later-complete statement by the owner of the consent of the by moving to the records;

provides the possibility.

Ereyn Inspection

(a) Time required for the office exam

3.33. Standard

If the Customs decides to have an examination of the declared contact, it is the most important since the registration of the examination. It will be done in the past.

3.34. Standard

The priority of planning for examinations is the priority of animals, perishable, and the urgency of the customs. is provided.

3.35. Migration Standard

has to be checked by authorized authorities and is required to examine the customs. If it is planned, the customs will ensure that the examinations are coordinated and to be performed at the same time, if possible.

(b) How to prepare a statement owner to examine the contact

3.36. Standard

GümrükCustoms detests the claim holder's request to be present or represented in an examination of the person. Such requests will be fulfilled if no conditions are found.


IfGümrükCustoms uses it, it is the owner of the statement to facilitate the examination to facilitate the examination. He wants to be prepared or represented in an examination of the person.

(c) Numbate the customs entity

3.38 Standard

Samples are the description of the description or the description of the description of the site, which is declared only if required by the customs. to be identified, or to implement the provisions of the national legislation. The samples from the forehead are as small as possible.



Customs does not cause errors, and defects are made if they are deemed to be cheating or otherwise neglected. It won't do any good. If it is intended to prevent the error from being repeated, it may only be able to load a sentence that will not be necessary.

TeslimiDelivery Delivery

3.40. Standard

Declared immediately after a customs examination or decision not to be examined immediately. after;

-do not find a crime;

-import or export document or import of required other documents;

-granting all permissions for the related business; and

-by taking the necessary measures to pay taxes and images or to collect them from their collection

teslimis delivered.

3.41. Standard

Customs can subsequently complete all of the completion of the account's completion of the customs duties. If deemed necessary, the statement will submit the statement with the registration of the owner to guarantee the commercial or official document containing the main aspects of the relevant love, and to provide a guarantee, if deemed necessary, to collect the taxes and images to be applied.

3.42. Standard

Customs needs to consult the laboratory analysis of samples, detail technical documents, or experts. If it is heard, the results of this type of examination are delivered before the results are known, with the registration of the required collateral and the fact that the decision is not subject to the ban or dissemination.

3.43. Standard

If a breach is detected, the customs will not be subject to the subject or the next step is evidence of the operation. Whether administrative or legal action is required before you submit a warrant to guarantee that the owner is required to pay taxes and pictures, and to collect any additional taxes and images. will not wait for completion.

terkiTerki or disposal of the site

3.44. Standard

is not yet delivered for domestic use or is subject to a customs regime, and is a crime. It is possible to claim the tax and images payment for the registration of the non-detected registry, and to be eligible to pay back:

-abandonment of the holder upon request of the holder and the decision of the customs, under customs control destruction, or the unexplained part of the commercial. Any expense that is incurred will be undertaken by the appropriate part.

-if accidental or compensated as a result of the accident or to be compensated, this destruction and loss will be used in customs. is acceptable from the side of the server.

-a deletion occurred due to the nature of the environment and may be acceptable to the customs.

If it is to be used or exported at home, then the left and the junk will be exported. will be subject to taxes and pictures that can be applied when imported or exported.

3.45. Migration Standard

Customs has not been declared within the permitted amount of time or is not to be delivered to a crime. After all charges and expenses with taxes and images in the event of selling the product, the product will be used to the right owners for a certain period of time, if not, or if it is not possible.




4.1. Standard

The national legislation identifies the public that the taxes and images are in place.

4.2. Standard

The amount of tax and images is specified in the national legislation when the tax is not defined. Tahakkuk is done at the most time after being given an affidavit or the liability of the liability to the public.

4.3. Standard

The tax and images are based on what is based and the conditions they are determined are specified in the national legislation.

4.4. Standard

The rates of tax and images are specified in official publications.

4.5. Standard

National legislation sets the time period to consider whether to assign rates of taxes and images.

4.6. Standard

The national legislation determines the methods that are available for payment of taxes and images.

4.7. Standard

The national legislation identifies the person (s) who are obligated to pay taxes and images.

4.8. Standard

National legislation identifies the date and location for which the payment must be made.

4.9. Standard

This date is due to the delivery of the national regulatory payment date as the date after which the person is due to be delivered. Then it'll be at least 10 days. Interest is not available for the duration of the payment date and the period of payment.

4.10. Standard

National legislation provides a period of time in which the customs of taxes and images are not paid in time to start legal action.

4.11. Standard

National legislation, the interest rate to be applied to the taxes and images that are not paid on the payment date, and the implementation of this interest Determines the results.

4.12. Standard

Proof of payment to the person who made the payment if there is no additional evidence to pay for payment of taxes and images. They are provided as a receipt.

4.13. Migration Standard

National legislation provides a minimum of taxes and images that tax and images are not collected under a certain amount. and/or quantity.

4.14. Standard

Customs will be legally collected for any mistakes made in either the report or the tax and images. If the amount of tax and images that are to be recovered is less likely to be collected or given by the amount of the tax, it will correct the errors and collect the missing quantity. However, if this amount is less than the minimum amount specified in the national legislation, customs do not collect or indempate this amount.


4.15. Standard

National regulatory tax and images are not allowed to be deferred, but such convenience is allowed. Specifies a number of times.

4.16. Standard

The interest is not charged to the extent that it is possible in the deferred payment.

4.17. Standard

The deferred payment period of the tax and images is at least 14 days.


4.18. Standard

Reimbursement in case the tax and images are overcollected as a result of an error in

Tahakkasklari It will be.

4.19. Standard

It is determined that it is defective or does not comply with features that are reconcilable on import or export. to be subject to a supplier or export subject, returned to a supplier or supplier, and to be subject to a number of exports, subject to the payment of a refund:

-not being pushed, repaired or used in the imported country of the country, and again within a reasonable period of time exporting,

-not being pushed, repaired or used in an export country, and again in a reasonable time importing,

However, the use of the product is that such use has no point or reimport or exports of the country. If it is mandatory to expose other people who cause it, it does not prevent tax and refunds from being repaid.

As an alternative to reexports or reimports, you may either leave the Treasury or use the customs authorities. According to the decision, customs control can be destroyed or rendered uncommercial under customs control. However, such leave or disposal should not burden any cost to the Treasury.

4.20. Migration Standard

An example of a customs policy that is declared and paid by taxes and images for a customs policy. the amount of tax and pictures that are paid, paid for, and the amount that is required to be paid in the new process, as permitted by the customs by the customs.

4.21. Standard

The reimbursement decision is subject to a delay without delay, and is reported to be written to related kishyrs; excess The refund of the amount paid will be made available as soon as possible after the required reviews are made to the claim.

4.22. Standard

If the customs and images are overtaken due to the error of customs in the area of the tax and images, The rebate is prioritized.

4.23. Standard


is not accepted, these will be returned in case the refund requests will not be accepted. long enough to take into account the differences in each event so that the payment can be sold.

4.24. Standard

No refund is made if the amount is less than the minimum specified in the national legislation.



5.1. Standard

National legislation counts states that require guarantees, and determines the availability of the collateral.

5.2. Standard

Specifies the amount of customs collateral.

5.3. Standard

Consent to allow the desired kit to choose any type of guarantee, with the registration of acceptance from the customs. is provided.

5.4. Standard

Customs demand collateral if it is convinced that the national legislation allows the fulfillment of the obligation. does not.

5.5. Standard

Customs, in particular, is requested to ensure that obligations are fulfilled from a customs regime. it accepts a general guarantee from the holders of the same customs in the customs area, which are regularly in the customs area.

5.6. Standard

As a guarantee, the amount of collateral to be given is held and the guarantee is tax and The amount of taxes and images that can accened the amount cannot be refunded when paying for their images.

5.7. Standard

A guarantee is that you are satisfied with the fulfillment of obligations that require a guarantee. The collateral will be resolved after the guarantee is made.



6.1. Standard

You may not have any subject, tax, and pictures coming into or out of the customs area, including any of the

Takuma tools. They are subjected to customs control.

6.2. Standard

Customs checks are measured to ensure compliance with customs regulations.

6.3. Standard

uses the risk management of customs authorities in the construction of customs checks.

6.4. Standard

Customs provides information about which people should be examined and examined, including any of the kits and their shipping tools. uses risk analysis to determine the scope of the scope.

6.5. Standard

Customs adops a proper measurement strategy to support risk management.

6.6. Standard

Customs control systems also include ledger and document-based control.

6.7. Standard

Customs can go to work with other customs administrations and to increase customs control in administrative assistance. exists.

6.8. Standard

Customs sends Memorandum of Understanding to increase business and customs control with trade erode It will be done.

6.9. Migration Standard

Customs provides information technology and electronic commerce in the largest possible scope to increase customs control. to the server.

6.10. Standard

Customs says if trading systems have an impact on customs business systems, customs It will be able to use these systems to ensure compliance with their requirements.



7.1. Standard

Knowledge to support customs duties when cost effective and efficient for customs, customs, and commerce. enforces the technology The customs determine the conditions of information technology implementation.

7.2. Standard

Customs uses standards that are considered to be international when they switch to computer applications.

7.3. Standard

Information technology is being made available to all interested parties that are affected by the problem. is executed.

7.4. Standard

New or revised national legislation;

-electronic commerce methods as an alternative to printed documentation requirements,

-response methods for electronic methods of dashing the printing of printing documents,

-customs administration and legal customs are required to receive information on its own use and comply with it. by means of electronic commerce techniques with all parties that have been approved as approved,




8.1. Standard

People are treated by customs and assign a third party to act on their own, or to move to. they have the option to be present.

8.2. Standard

National legislation is associated with the treatment of a person for a president or with customs administration on behalf of her. Specifies the responsibilities of the third parties in terms of tax and images and irregularities, and third parties are responsible for tax and anti-irregularities.

8.3. Standard

The customs proceedings on the relevant part of their name are referred to as part of a third party. no less than or more current than the customs proceedings that are executed.

8.4. Standard

A third party, designated as a third party, is entitled to the same rights as it is designated for opening of customs lines. is available.

8.5. Standard

Customs provides a third-party relationship with a trade erode.

8.6. Standard

Customs determines if they are not treated with a third party.

8.7. Standard

Customs notifies the third party of its decision not to be treated.





9.1. Standard

Customs counts all public application information for customs regulations.

9.2. Standard

Tadil due to the information, customs regulations, administrative regulations or regulations on the use ofsunulmuþ The customs will make use of the revised information before the preliminary notice is effective enough to allow them to take into consideration the statements, while the customs will not be an impediment to the preliminary notice, the customs said.

9.3. Migration Standard

Customs uses information technology to improve the supply of information.


9.4. Standard

Customs, at the request of the relevant winter, as quickly and as possible, as quickly as possible, to the relevant part of the information about special situations and the information of customs regulations.

9.5. Standard

GümrükCustoms says only specifically requested information is intended to know about the same time as it was intended. They also have information about it.

9.6. Standard

Special or confidential, national legislation that affects customs or third parties in customs information. ensure that it does not, unless required, or allow this type of comment.

9.7. Standard

If the customs cannot be free of information, the fee will be expired at the cost of the service that is being charged.


9.8. Standard

writes the customs decision within the amount of time specified in national legislation, at the request of the article report. If the decision is not against the relevant part of the decision, the reasons for this are indicated, and the right to appeal is not.

9.9. Standard

Customs at the request of the current record of all information required to have all the information it is required Provisions.




10.1. Standard

National legislation provides an objection to customs issues.

10.2. Standard

Has the right to object to any other person affected by the decision or negligence of customs.

10.3. Standard

After a decision or negligence ofGümrüðünCustoms requests the customs administration for the affected part, the national The time specified in the legislation is reported for reasons of this decision or negligence. This may or may not be caused by an objection.

10.4. Standard

National legislation provides the initial appeal for the customs.

10.5. Standard

Customs has the right to appeal to an institution that has objected to the objection if objection is rejected.

10.6. Standard

In the final case, an appeal has the right to appeal to an article called the person who is appealing.


10.7. Standard

becomes the author and specifies the reasons for which the objection is based.

10.8. Standard

Customs is due for a period of time to appeal against a decision, and for the time being, the appeal is due to the It is sufficient to prepare the objection and to make any changes to the decision that is being appealed.

10.9. Standard


Customs is challenged, customs does not ask for supporting evidence along with the objection, but they are not to be presented. It provides a reasonable amount of time under proper conditions.










10.10. Standard

Customs transmits the provisions and the written notice as soon as possible to the person who appeals.

10.11. Standard

Customs reports the reasons for this, and administrative or administrative objections to the objection holder, asitirazCustoms has declined. Notify an appeal for an appeal and the time periods to be raised over the objection.

10.12. Standard

In the case of a claim, the customs administration puts the verdict or the judgment of the judge or the judicial authorities at the time it is possible to appeal against the decision.