Costums consultancy and responsibilities of customs consultants

The official regulations on customs transactions are based on state's domestic and international policy and they are changing quickly, thus it is more likely to make mistakes during customs transactions. The customs consultants are helping merchants and the administration of customs by their professional knowledge. The professional activities of customs consultants cause different legal responsibilities. In this thesis first, historical background of customs consultantcy in Turkey and customs consultants' professional activities in Turkey, Europe and USA are explained. Then, the merchants and customs consultants' contractual obligations which are based on contract on mandate are clarified. The customs consultants may be responsible for customs duties and misdemeanor in accordance with the Customs Code (No: 4458) . The responsibility of customs duties are evaluated within joint liability however responsibility of misdemeanors are evaluated with the terms of complicity. Additionally customs consultants' disciplinary responisiblites are be clarified in accordance with the Customs Code (No: 4458).