Juridical, economic, fiscal and social analysis of duty exemptions

As a result of its social and juridical effects on the one hand, and fiscal and economic effects on the other, relief from the application of import duties has been a widely emphasized subject. In this context, liabilities that were undertaken under the Customs Union Agreement ? which is a part of Turkey?s EU accession process ? are seen to be satisfied within the time specified. In Turkey, customs duty exemption scheme, which was designed paralel to the EU?s duty relief legislation, is arranged under the Act No. 4478 Customs Code. However, there exist several exemption schemes too in Turkish Tax System besides the one arranged under this Customs Code.Compared with the one subjected in Customs Code, we cannot speak of a certain well defined exemption scheme for other indirect taxes at import. In this respect, studies analysing the import duty exemptions must assess the interactions between these exemption schemes in a careful way.For an efficient duty relief application, the complex exemption structure must be simplified and customs formalities, carried out for goods which are subject to duty relief should be reorganized in such a way as to allow necessary analysis. Moreover, in order to provide a well functioning legal proceeding mechanism and to determine whether the desired efficiency level has been achieved or not, a comprehensive database should be developed so as to simplify and expedite the customs procedures.ABSTRACTHava EKSİLMEZ, Juridical, Economic, Fiscal and Social Analysis of Import Duty Exemptions, Master Thesis, Ankara, 2010.As a result of its social and juridical effects on the one hand, and fiscal and economic effects on the other, relief from the application of import duties has been a widely emphasized subject. In this context, liabilities that were undertaken under the Customs Union Agreement ? which is a part of Turkey?s EU accession process ? are seen to be satisfied within the time specified. In Turkey, customs duty exemption scheme, which was designed paralel to the EU?s duty relief legislation, is arranged under the Act No. 4478 Customs Code. However, there exist several exemption schemes too in Turkish Tax System besides the one arranged under this Customs Code.Compared with the one subjected in Customs Code, we cannot speak of a certain well defined exemption scheme for other indirect taxes at import. In this respect, studies analysing the import duty exemptions must assess the interactions between these exemption schemes in a careful way.For an efficient duty relief application, the complex exemption structure must be simplified and customs formalities, carried out for goods which are subject to duty relief should be reorganized in such a way as to allow necessary analysis. Moreover, in order to provide a well functioning legal proceeding mechanism and to determine whether the desired efficiency level has been achieved or not, a comprehensive database should be developed so as to simplify and expedite the customs procedures.ABSTRACTHava EKSİLMEZ, Juridical, Economic, Fiscal and Social Analysis of Import Duty Exemptions, Master Thesis, Ankara, 2010.As a result of its social and juridical effects on the one hand, and fiscal and economic effects on the other, relief from the application of import duties has been a widely emphasized subject. In this context, liabilities that were undertaken under the Customs Union Agreement ? which is a part of Turkey?s EU accession process ? are seen to be satisfied within the time specified. In Turkey, customs duty exemption scheme, which was designed paralel to the EU?s duty relief legislation, is arranged under the Act No. 4478 Customs Code. However, there exist several exemption schemes too in Turkish Tax System besides the one arranged under this Customs Code.Compared with the one subjected in Customs Code, we cannot speak of a certain well defined exemption scheme for other indirect taxes at import. In this respect, studies analysing the import duty exemptions must assess the interactions between these exemption schemes in a careful way.For an efficient duty relief application, the complex exemption structure must be simplified and customs formalities, carried out for goods which are subject to duty relief should be reorganized in such a way as to allow necessary analysis. Moreover, in order to provide a well functioning legal proceeding mechanism and to determine whether the desired efficiency level has been achieved or not, a comprehensive database should be developed so as to simplify and expedite the customs procedures.Key Words:1.Customs Code2.Indirect Taxes at Import3.Exemption Scheme4.Import Duty Relief5.Customs Formalities