Customs legislation's deflector effects on Turkey's foreign trade

Heading towards west since the establishment of the republic, Turkey has been one of the important partners of the European Union countries especially in economic field and wanted to take part in the organizations which these countries has been involved in. Likewise, the process that began in 1963 with Ankara Treaty gined a new dimension with the membership of the Customs Union. In this context, harmonization of the Customs Legislation with the union formed an important process. Customs union includes only industrial products and refined agricultural products but excludes traditional agricultural products. With Customs Union, Turkey removed all customs duties taken from the industrial products that are coming from European Union and measures that have identical effects and ended quantities restrictions that had been implemented. A common Customs Tariff has been adopted for the products imported from third countries. Turkey is expected to deflect its foreign trade towards the countries that union includes as a result of removal of the customs duties and putting an end to the quantities restrictions.Key words: Customs, Customs law, Import regime, Export regime