Customs duties disputes and the solution methods

Customs duties is important constituent of the foreign policy that taken on the things which are related with international trade and at the present day stand out with financil functions and especially socio economic functions. In the second article of the Tax Procedure Law, the judgment that is "Taxes and duties which layed on by administrations of customs and monopoly don't liable for this law'' is stated and in this way customs duties are retained outside the context of the Tax Procedure Law. Thus, procedures and principles of the customs duties are arranged in the Customs Law No. 4458. Imposition, recognition and collecting procedures of the customs duties are carried out by the Ministry of Customs and Trade that is an separately institution from the Ministry of Finance. In this context, people that are the object of customs administrations are expected to master the Customs Law No. 4458 and regulation, decree and by-law that are enacted by basing this Law. However taxpayers can be applied to administrative solutions against actions taken by the customs administration if taxpayer figure out that customs administration's works illegally. That's why a customs dispute which should be solved will occur. The disputes that may arise between the customs administrations and taxpayers usually are caused by administrative decisions relating to customs procedures, customs duties and/or penalties. In this study, the dispute issues realting to the customs duties and the solution methods will be examined in detail. In this content, our study consists of four sections. In the first part, the definition, properties, content and the varieties of the customs duties; in the second part, the systematic explanations of the customs duties and the taxation technique process in customs; in the third part that forms the main part of the study, the customs duties disputes and the solution methods will be examined in the light of the State Council decisions. In the last part, the issue will be supported by the case studies that selected from the actual applications. Key words: Customs duties, funds, customs liability, tax disputes, reconciliation, tax judgement.