Solution methods of customs duty disputes in administrative and judicial process

Tariff takes from the exchange of a commercial product and tariff gets from product's quantity or value in economic, soscial and financial ways. Tariff is an important tax type which allows getting a tax from international commerce. At the same time, tariff is a kind of tax which taken on indirect taxes. Tariff is not like income or corparation tax so, when comercial product came to the custom zone, tariff gets on this comercial product once a time. Tariffs is exempted from procedure law tax's second article. For that reason, tariff''s applying standarts and other rules are put in holder via 4458 number Tariff Law. With this article, when international comerce came into country zone, the procedure will start to come through. Like all other tax types, tarif has the same 4T rule and taxation is carried out by ministry of customs and trade. Incompatibilities which occurs from tariffs, try to be resolve in different ways from other incompabilities on other common taxes. Tariff is resolved in managerial degree. If tariiff incompabilities come to jurisdiction degree, to solve this incompatibilies 2577 number tariff law applies. Our work will be formed in 3 parts. In the first stage, tariff will be handle in a general way. Tariff's systematic try to be search in detailed and after this part, we will try to compare our tariff system with some other country's systems. In the second part, tariff incompatibilities try to be explain and handle and in last stage, we try to explain tariff's incompatibilities solutions in jurisdiction way. Key Words: Customs, Tariff, Tax Judgement, Tariff Incompatibilities