Customs duties disputes and the solution methods in Turkey

Customs duties are the financial obligations collected at the time of entry, exit or transit from the customs borders of the goods. Procedures and principles regarding customs duties are regulated in the Customs Law due to the fact that they have different features than the taxes within the scope of the Tax Procedure Law in matters such as taxable event, accrual of taxes, collection, statute of limitations, and ways of claim rights. Various disputes may arise between the obliged and the customs administration because of disregarding the formal and pecuniary liabilities of the customs legislation, especially the Customs Law. The study deals with the issues of dispute arising between obligant of the customs duties and the customs administration and the solution methods. Before moving on the subject the properties, purposes and effects of the customs duties are examined, thus the basis of the reasons for the dispute between the obliged and the administration is exhibited. After, issues such as customs value, origin of goods, customs regimes affecting the taxation in customs duties are discussed. Also in this section, issues of taxation elements and representation are examined in detail. In the last part, customs misdemeanors and penalties are examined, customs smuggling crimes and penalties are not included in the study. The causes and solution methods of customs disputes, which are the main subject of the study, are examined in detail in the last part of the study. In addition, with the survey, point of view of the customs consultants dealing with customs transactions on behalf of the owner of the goods are analyzed. At the end of the section, according to the results of the studies and surveys, various results and evaluations are included.