Taxation process in customs transactions and legal disputes encountered

Customs duties generally refer to taxes on goods that enter or exit a country. Customs duties is taken, although they provide an income to the state treasury, to protect domestic production, to increase exports or to support agricultural policies. From this point of view, customs duties are a means of protection which is applied for economic, political and social reasons. The concepts used in customs duties legislation have created a "unique" structure. For this reason, customs duties, which are already a technical issue, have become an application requiring special expertise since the concepts of general use have different meanings. In our study, it is aimed to analyze the process of taxation of customs procedures, what are the disputes between the customs administration and the obliged parties and how these disputes are resolved. In this context, in the first part of our study, the basic concepts used in customs operations and customs procedures are examined. In the second part, the structure of customs duties and the process of taxation of customs procedures are explained in detail. In the third part of the study, the disputes regarding customs duties and the administrative and judicial remedies of these disputes are explained. The study resulted in a general evaluation.