Customs duti̇es and legal pri̇nci̇ples

The financial obligations on foreign trade in Turkey consist of customs duties as import and export duties, other taxes on imported duties and additional financial obligations imposed by the executive. In this context, customs duties and other taxes on import as taxes on foreign trade have been examined within the framework of the legal basis and important ones are also included as additional financial obligation funds. In the first part of our work, firstly the agreements and taxation principles in the scope of the international dimension of taxes on foreign trade are discussed. Constitutional arrangements that authorize execution under foreign trade regulation are also assessed. The basic concepts of the taxes in the scope of the Tax Procedure Law No 213 and the customs data within the scope of the Customs Law no. 4458 have been evaluated comparatively in order to reveal the differences between them. In addition, customs regimes, the origin of the goods, the tariff scales and the methods of customs valuation which are important in terms of customs duties are discussed. In the second part of our work, what customs duties and other taxes and funds as financial obligations on foreign trade in Turkey are have been examined, taking into account the basic elements and in terms of the taxation technique.