Determination of the Problems Related with Customs Liquidation Procedures and the Solution Offers Thereof

The purpose of this study is to assess the elimination procedures which are carried out by the Ministry of Trade and the suggestions of reforms which may be executed for the elimination procedures. Our study hereby consists of three sections, except the introduction. In the first section of the research, the following issues are discussed ; the reasons why the goods and vehicles are required to be liquidated, transfer of the vehicles/goods which are subject to liquidation into the warehouses under the inspection of the liquidation authority, removal of these items from the warehouses, inspection and supervision stages and the procedures to be followed during the period until these items shall be liquidated. In the second section: the liquidation procedures for supplying these goods into the market or for destroying them are mentioned, the applications for the applicable legislation are dwelled on. In the third section, following issues are mentioned respectively ; the information technologies for the acceleration of the liquidation procedures which have developed from past to present, reforms made for the execution of the liquidation procedures as the updating of customs legislations have become obligatory due to the foregoing developments as well as technologic and legal reforms which are thought to be applicable. In the forth section is the research section for measuring the productivity rate of the liquidation processes and the reforms to be made in this respect. In this section; an interview was made for the implementation of the reforms which are thought to be applicable for the liquidation works and procedures and for the determination of the results thereof, and the consequences were assessed. Key Words: Liquidation, Liquidation Process, Goods subject to liquidation, Reform suggestions.