Customs Duty Conflict in The Turkish Law and the European Union and its analysis

?Customs duty?, one of the oldest types of taxes of the history, at firstwas used in order to get some income to the states by a financial way. Yet,due to the emergence of other taxes, it withdrew from its original purpose.Nowadays, the main considerations for collecting customs duty are theinternational union agreements of protection and support of the homeproduction by fostering export and retrenching import.Customs duty and the conflicts which emerge during itsimplementation are rather important and current factors in the process ofadmission of Turkey into the European Union. Our state has set its decisionon the subject of the EU membership. In connection with this, it makes someadjustments in terms of financial harmonization concerning primarily solvingthe conflicts of the implementation of the customs duty. The variety of theconflicts which emerge due to the international nature of the customs dutyintensified the studies of the field. Along with joining the Customs Union,Turkey assented to the import of EU products? by zero tariff and compliancewith the Common Customs Tariff applied to the third countries. Thus, it madepossible the development of trade to the benefit of the EU and to thedisadvantage of Turkey; at the same time due to zero tariff it incurred lossesof Customs Duty income, which plays an important role among publicrevenue. Though not being a full member of the EU, Turkey?s joining theCustoms Union and accepting all the EU applications; the existence ofindirect tax systems in the EU member countries; limitations of taxationcompetence; international practices causing customs duty loss and evasion;and national problems concerning Turkey?s customs duty adjustments orcustoms administration?all these facts negatively affect the TurkishCustoms duty. Literally, 4458 numbered Customs Law, being a kind ofadjustment law of the European Union, is not perfect in the sense of taxingmechanism and method. Therefore, it should be examined once again in the188frames of changing and developing economic structure; and some changes,that would put National Interest in the foreground and be in a moreconformity with the Tax Procedural Law, are necessary to be made.Key WordsTurkish Tax Law, Customs Duty, Customs Duty Conflicts, EuropeanUnion.