Turkey: Recent customs developments in Turkey

  1. Customs Regulations Amended by Turkish Ministry of Commerce

On December 30, 2021, some changes to Turkish customs regulations entered into force. The amendments relate to (i) laboratory analysis of goods prior to customs procedures, (ii) receipt of returned goods previously exported, and (iii) temporary importation of commercial air vehicle engines. The regulation containing the amendments is available here (in Turkish).

In accordance with the amendments, it will now be possible to create temporary storage entry records for goods arriving by air or sea for temporary storage at the port of origin based on data maintained electronically by the operator. The procedural framework and principles of this system will be determined by the Ministry.

In addition, goods that require laboratory analysis under customs regulations can now be analyzed before submitting the customs declaration, provided that the customs debtor first contacts the competent customs office. The result of the analysis can be used for customs declaration purposes as long as the summary declaration, the invoice and the other administrative or commercial documents show that the product analyzed and declared are the same article. In such cases, the goods will not be sent for further analysis in the inspection and control phase of the declaration.

The Amendments also allow temporarily imported commercial air vehicle engines to be used as replacement engines and/or spare engines for air vehicles owned by the same airline and/or its subsidiaries during the period permitted for temporary imports. .

Finally, the delivery of goods returned to Turkey after export may be allowed, provided that the necessary guarantee is given for value added tax, special consumption tax and other rights and benefits related to the export. The procedures and principles for returning goods will be determined by the ministry.

  1. Ratification of the decision of the joint EU-common transit country (CTC) committee amending the convention on the common transit procedure

As part of the decision of the CTC Committee to amend the Convention on June 1, 2021, the transfer of the collection of customs debts has been regulated, the period of validity of guarantee and guarantee exemption certificates has been extended and the implementation concerning Northern Ireland and the United States Kingdom were distinguished. Amendments to the Convention are available here.

Under the amendments, a country’s customs authority will be able to request the transfer of the responsibility to initiate collection to the customs authority of the country of departure if it obtains evidence that the events giving rise to the debt have produced on its territory within the legal time limit. The customs authority of the country of departure is obliged to inform the requesting authority whether it will comply with the request within 28 days.

In addition, the term of validity of comprehensive warranty certificates and warranty waiver certificates has been extended from two years to five years, which can be extended once for a further period not exceeding five years. The Guarantee Customs Authority will invalidate the certificate and issue a new one if the certificate is not sufficiently legible due to numerous changes and may be rejected by the customs office of the country of departure.

  1. Amendment of Decision on Turkish Import Regime and Decision on Application of Additional Customs Duty on Imports

With the decision amending the decision on the import regime (decision number: 5052) (Decision), additional financial obligations have been regulated for certain goods, and the review dates for industrial goods whose imports have been suspended, as well as the list of goods subject to reduced customs duties have been updated. The amendments are available here (in Turkish).

In addition, the dates of loading when issuing a transport document and registering the customs declaration have been postponed to January 1, 2022 and February 28, 2022 respectively, so that goods whose customs duties increased on 1 January 2021 may be subject to the customs tax rates that were applicable before the publication of the decision.

Finally, for the purposes of calculating the countervailing charge under the inward processing regime, the dates of export to the European Union on which the lowest import duty rate and the highest customs duty rate of the Common Customs Tariff of the European Union were applied were changed on January 1, 2017 and December 31, 2020, respectively.

  1. Modification of the Decision on the application of an additional customs duty on imports

With the Decision Amending the Decision Concerning the Application of Additional Customs Duty on Imports (Decision Number: 5053), customs duty rates were changed for a wide variety of products. The amendments are available here (in Turkish).

  1. New press releases published for 2022

The Turkish Ministry of Commerce has issued new communiqués, which entered into force on January 1, 2022, regulating the procedures and principles regarding the import and product safety of certain products. The releases introduce rules and regulations regarding product compliance, including consumer goods, vehicles, chemicals, medical devices and radio equipment. In this regard, the communiqués set out the procedures that importers must follow when importing certain products and regulate the obligations of importers regarding product safety with respect to human health, safety of life and protection of property, environmental safety and consumer protection.

According to the communiqués, importers must comply with the rules set out in the relevant communiqué regulating the specific product imported into Turkey, make relevant notifications to customs offices or users, and ensure product safety and compliance of their products with the applicable legislation. Failure to comply with the rules and obligations set out in the press releases is liable to the administrative and/or criminal penalties provided for by the regulations in force.

Sharon P. Juarez