The evaluation of custom disputes and solution ways in the light of jurisdiction decisions

International trade that reaches a large volume has led to customs procedures becoming complex and technical. Customs duties have constituted a significant part of central government tax revenues. Also customs duties play a crucial role in implementing a state's trade policies nowadays. In this study, the disputes in Turkish customs legislation are handled in accordance with judicial decisions. This study was carried out by literature review method. In the study, general information about customs legislation, regulations of old and new customs laws are included. In addition, judicial decisions on disputes concerning customs duties have examined. At the same time, it has determined that there are problems arising from the lack of coordination of the customs administration and tax administration and there are studies to solve these problems. In the conclusion part of the study, general evaluations have made about the subject. The solution proposals have presented which aim to minimize the customs disputes.