Disputes arising from customs duty

Customs duty is a financial obligation collected according to the provisions of the Customs Code Number 4458 on the goods which are the subject of the tax. It is classified as a tax that takes place in the general budget and bases on foreign trade and consumption. The study is basically about the legal appearance of customs duty. Revealing the differences from the Tax Procedure Law, as the principle subject of General Tax Law is aimed in the study. Special and specific rules, institutions, differences which do not fall into the sphere of General Tax Law are discussed. Within the framework of the rules on the collection of customs duties, disagreements/disputes arising during the taxation process between the customs administration and the payer of the customs duties are examined. Customs duties are principally accrued in the events of import, and violation of the provisions on import and export regulations; yet they are also based on export as an exception. Custom duty payers are determined in several articles of the Customs Code. There are two criteria for drawing the boundaries of the study: The fact that, customs duty is a public obligation that is claimed and collected by customs administrations as a public receivable is the first one; while the fact that the disputes are resolved in the tax jurisdiction constitutes the latter. In the first chapter of the study, within the scope of the general principles regarding the customs duty obligation; the parties of customs debt relationship, the subject of customs duty, customs tariff, customs value, the origin of the goods, tax incentives, exemptions and exceptions are examined; the taxation process and the customs duty deduction are considered. In addition, the legal regime of the customs misdemeanours is explained. Second chapter of the study consists of the solutions for disagreements/disputes arising from customs taxation. In this context, respectively, the concept of administrative decision constituting the issue of dispute or disagreement is explained; customs duty, debt and customs misconduct in terms of dispute to prevent the occurrence of cases are examined; "reconciliation" and "objection" in the customs tax are explained. At the end of the chapter, explanations are made on the judicial review on disputes about customs duty. The study is concluded with final considerations and suggestions in the light of the examinations made in the first and second chapters.