Evaluation of customs misdemeanors in terms of Financial Law

Violations of the regulations in the Customs Law constitute customs misdemeanors. The detection of customs misdemeanors and the application of the sanctions envisaged in return are extremely important for the implementation of an effective customs policy. Customs Law, which is based on customs duties, is a sub-branch of Fiscal Law. For this reason, the title of the study was determined as the Evaluation of Customs Misdemeanors in terms of Fiscal Law. In this study, the rules, decisions and written texts have been utilized. In the first part of the study, general concepts related to customs duty and customs misdemeanors are given, and in this context, customs duties, customs liability, customs value and customs regimes are analyzed. In the second part, the elements of customs misdemeanors and acts of customs misdemeanors are included. In the third part of the study, the evaluation of liability and sanctions in customs misdemeanors is examined.