The obligor is the natural or legal person legally responsible for fulfilling the obligations arising under customs legislation. The accuracy of the declaration, the payment of taxes, and compliance with the legislation are the responsibility of the obligor.
AEO is a status granted to reliable companies with strong record keeping systems, sufficient financial capacity, and compliance with safety and security criteria, providing facilitation in customs procedures. Our company considers AEO status to offer significant advantages in terms of operational speed and control.
Who Can Become an AEO?
Companies established in the Turkish Customs Territory, including free zones, that have been operating for a certain period, as well as certain public institutions, may apply for AEO status.
What Are the Benefits of AEO Status?
Examples of the facilitations provided include:
- On site customs clearance for import and export
- Authorized consignor and authorized consignee
- Guarantee facilitations
- Fewer controls and priority controls
- Priority at border gates
For more information, please contact us.
An IIC is a certificate that includes the nature of the investment and the applicable support elements, and makes it possible to benefit from certain incentives when the required conditions are met. Our company also pays particular attention to the compliance between the certificate and the relevant permits in import processes carried out under an IIC.
Where Is an IIC Application Submitted?
Applications are processed through E TUYS. For authorized access, a qualified electronic certificate and authorization procedures approved by the Ministry are required.
For carriers imported for use in computers that contain data or commands, the basic approach in customs valuation is to take the physical value of the carrier itself as the basis rather than the content of the data. If the value of the data can be separated from the carrier, it is not included in the customs value.
It refers to countries that are not members of the European Union, as well as areas that are located within the Turkish Customs Territory but have free zone status. In trade with these countries and areas, rules different from EU legislation are applied.
In repairs carried out against payment, the taxation approach is generally based on determining the customs value on the basis of the repair cost and applying the duty elements in force on the date of registration of the customs declaration. Elements such as freight and insurance may also be included in the calculation.
Non tariff barriers are measures other than customs duties that restrict or regulate international trade. In practice, the non tariff barriers our company most frequently encounters include:
- Import bans and quotas
- Permit and licensing requirements
- Monopoly practices
- Bureaucratic and administrative entry procedures
Non tariff barriers are measures other than customs duties that restrict or regulate international trade. The non tariff barriers our company frequently encounters in practice include:
- Import bans and quotas
- Permit and licensing requirements
- Monopoly practices
- Bureaucratic and administrative entry procedures
Tariff like barriers are financial measures that do not constitute customs duties directly but create an economic effect similar to customs tariffs. Additional taxes and fund deductions can be given as examples of this category.
A free port is a port that is regarded as being outside the customs territory of the country for customs legislation purposes, while still being subject to customs supervision and control to a certain extent. These areas allow foreign trade transactions to be carried out under more flexible rules.
The release of goods for free circulation becomes possible once duties are paid, trade policy measures are fulfilled, and all other procedures required for importation are completed. At this stage, our company manages permit and compliance processes as an integral part of the operation.
In order to operate in free zones, an Operating License must be obtained. Our company plans the full status, documentation, and process flow management for free zone operations from end to end.
- Counterfeit goods: Unauthorized use of a trademark and imitation of elements related to the trademark such as labels, logos, packaging, and similar features.
- Pirated goods: Unauthorized copies of products protected by copyright or design rights, or products containing such copies.
Our company would like to emphasize that the transportation of these goods may lead to serious sanctions.
Royalty and license payments become relevant when the imported goods are connected with rights such as trademarks, patents, designs, know how, or copyrights.
The basic criteria applied by our company are as follows:
- The payment must relate to the imported goods
- It must constitute a condition of sale
- It must be paid directly or indirectly to the seller
- It must not already be included in the sale price
Comprehensive guarantee, waiver of guarantee, and simplifications depending on the mode of transport such as air, sea, rail, or pipeline may be possible.
Common Transit is a system that allows goods to be transported between contracting countries with duties and taxes suspended. Our company emphasizes that this regime ensures process continuity especially in international road transport and multimodal transportation.
It is a customs status that provides certain facilitation in customs procedures and practices through an Approved Person Status Certificate issued in the name of companies that have a certain level of foreign trade performance and meet the required conditions.
Who Can Become an Approved Person?
Manufacturers, exporters, and importers may become an Approved Person if they apply and meet the required criteria, provided that they:
- are established in Türkiye, excluding free zones, and have been actively operating for at least two years
- have not committed serious violations of customs and foreign trade legislation
- have not been involved in serious financial crimes or crimes threatening national security
- do not have any finalized tax debt, social security premium debt, or customs penalty debt
- carry out at least USD 2 million FOB of actual exports annually, or at least USD 1 million FOB of actual exports and a total of at least USD 7 million in exports plus imports, and employ an annual average of at least 30 insured employees
Note 1: If the applicant company has been established through transfer, merger, or partial division under the Turkish Commercial Code, the requirement to have been actively operating for at least two years is not sought.
Note 2: For group exporters and group importers, the requirement to employ 30 workers is not sought. In meeting this condition, the total number of insured employees of group manufacturers is taken into account.
Note 3: For foreign trade capital companies and sectoral foreign trade companies, the export and import thresholds listed in item 1 and the requirement to employ 30 workers are not sought.
Note 4: Manufacturers may apply, provided that they are recorded in a document approved by the exporters’ associations to which they are affiliated, if they carry out their operations through a group exporter, sectoral foreign trade company, and or foreign trade capital company.
What Benefits Can Be Obtained with OKSB?
The main advantages in practice include:
- reduced control procedures such as the Blue Line
- declaration with incomplete documents for certain documents
- documentation facilitation linked to authorized exporter authorization
- simplifications such as on vehicle processing
- lump sum or partial guarantee
- additional facilitations within the scope of enhanced OKSB
Where and How Is an OKSB Application Made?
According to the roadmap recommended by our company, the OKSB application process consists of two stages: first, a determination process by an Authorized Customs Broker YGM, and then the official application to the Regional Directorate.
What Is the First Step for an OKSB Application?
In order to apply for OKSB, it is first necessary to sign an agreement with an Authorized Customs Broker YGM under the OK1 determination type. At this stage, the documents and information defined in the relevant articles of Customs General Communiqué No. 1 on Approved Person Status Customs Procedures must be submitted to the YGM, especially the application and determination document set specified in the Communiqué.
How Does the YGM Process Proceed?
As summarized by our company:
- The YGM reviews the documents received from your company in terms of compliance with the legislation.
- If no deficiency or non compliance is found and no obstacle to OKSB is identified, the YGM prepares a positive determination report on behalf of your company.
- This report is one of the main components of the official OKSB application file.
Where Is the OKSB Application Submitted After the Positive Determination Report?
After the YGM issues a positive determination report on your behalf, the OKSB application is submitted to the competent Regional Directorate of Customs and Trade according to the trade registry record of your company’s registered head office address.
The place of application is determined according to the regional authority table in the Communiqué. In other words, the authority depends on the province where your company is located and the registry to which it is affiliated.
Which Regional Directorates Are Authorized to Receive OKSB Applications?
The authorities entitled to accept OKSB applications include:
- Eastern Black Sea Regional Directorate of Customs and Trade
- Eastern Marmara Regional Directorate of Customs and Trade
- Aegean Regional Directorate of Customs and Trade
- GAP Regional Directorate of Customs and Trade
- Istanbul Regional Directorate of Customs and Trade
- Central Anatolia Regional Directorate of Customs and Trade
- Central Mediterranean Regional Directorate of Customs and Trade
- Uludağ Regional Directorate of Customs and Trade
Our company recommends that the application should not be submitted before the determination report and the application annexes required by the Communiqué are completed together, as this reduces the risk of return or deficiency notices during the process.
What Is the Validity Period of OKSB?
OKSB is valid for 2 years and may be renewed if an application is made before this period expires.
NCTS is the system that enables common transit procedures to be carried out electronically. Our company emphasizes that NCTS compliance is critical for uninterrupted transit operations.
A wide range of applicants may fall within the scope, including natural persons, companies, cooperatives, public institutions, associations and foundations, as well as foreign companies with branches in Türkiye.
In general, natural persons and legal entities with a tax number may carry out import transactions. Different practices may apply for certain special types of imports. Our company checks importer qualifications from the very beginning.
A processed product refers to goods obtained as a result of one or more processing operations. These products may be in the nature of primary products or secondary products.
Processing activities include all operations that add value to goods. These include:
- assembly and installation
- combination with other goods
- production and manufacturing processes
- renewal, modification, and repair activities
As a result of these operations, the nature or intended use of the goods may change.
Import duties refer to customs duties collected during the importation of goods into Türkiye, as well as financial charges having an equivalent effect to such duties. Special tax applications for agricultural products and processed agricultural products may also fall within this scope.
Export duties refer to customs duties applied when goods are taken out of the country, as well as financial charges having an equivalent effect. These duties may be applied especially within the framework of agricultural policies and special regulations concerning processed agricultural products.
The export regime covers the rules applied when goods in free circulation are taken out of the Turkish Customs Territory. The export declaration is generally made by means of an export customs declaration, although different declaration methods may be used in certain special cases.
Restrictions may be imposed for reasons such as public security, public order, health, environmental protection, the protection of cultural heritage, and the protection of intellectual and industrial property rights. In addition, measures based on reciprocity may also apply.
Export incentives may include areas such as market entry certificates, trademark registration, market research, fair participation, promotion, design and product development, UR GE, and TURQUALITY®. Support rates and limits vary depending on the type of program.
As a rule, export is free. However, prohibitions and restrictions introduced by international agreements and legislation remain applicable. Our company checks product based export restrictions before shipment.
Outward processing is the regime that regulates the temporary export of goods in free circulation for processing abroad and their re importation with full or partial relief upon return. Our company establishes the correct regime structure especially for shipments sent abroad for repair or processing purposes.
Examples of situations considered as related party relationships include:
- Being an officer or manager of one another
- Partnership relationship
- Employer employee relationship
- Voting shares being controlled by the same persons at certain levels
- Control relationship whether direct or indirect
- Being controlled by the same third person
- Jointly controlling a third person
Family relationship such as spouse, parent, child, siblings, grandparents, grandchildren, and similar relatives
In addition, relationships such as sole distributor or sole dealer may also be considered within the scope of related party relationships if they meet the above criteria.
Customs duties cover all taxes and financial charges applied to goods at the import and export stages within the scope of the applicable legislation. These duties are collected when the goods enter the Turkish Customs Territory or leave it.
GÜVAS is the system that enables data relating to import, export, transit procedures, and anti smuggling activities carried out by customs administrations throughout Türkiye to be collected in a central database.
From our company’s perspective, GÜVAS is an important infrastructure that contributes to the analysis of customs practices and to healthier decision making processes.
A Customs Status Certificate is a document issued by the customs administration upon request of the interested party in cases such as determining the free circulation status of goods entering or leaving a free zone. Our company structures the use of this document correctly according to the shipment scenario.
Customs directorates are generally classified into two main groups according to their authority:
- Class A customs offices: Authorized to carry out all customs procedures.
- Class B customs offices: Handle passenger procedures and limited procedures determined by the Ministry.
Our company helps prevent loss of time by ensuring that each procedure is carried out at the customs office with the correct scope of authority.
An Assistant Customs Broker is a qualified professional who works under an authorized customs broker, follows customs procedures on behalf of the broker, and holds the relevant authorization certificate. Assistant brokers carry out processes under the supervision of the customs broker.
Customs value is the value used as the basis for the calculation of import duties and certain trade policy measures. Our company emphasizes that the determination of customs value is based on international principles as well as the provisions of Customs Law No. 4458 and the relevant regulations.
As a general rule, the value of imported goods is assessed on the basis of the transaction value. However, in cases предусмотренных by the legislation, additions or adjustments may be made to the transaction value.
The value forming the basis of customs duties is declared in Turkish Lira. Amounts in foreign currency are converted into Turkish Lira according to the Central Bank exchange rates valid on the date when the customs liability arises. For non convertible currencies, the Central Bank’s indicative exchange rate list may be taken as a basis.
Customs supervision refers to the monitoring and control activities carried out continuously or in a general manner by customs authorities in order to ensure that goods are handled in accordance with customs legislation.
From our company’s perspective, customs supervision is a preventive and protective control mechanism applied in order to ensure that no non compliant situation arises until the goods are subjected to a customs approved treatment or use.
A customs broker is a professional who follows customs procedures by way of indirect representation in import and export processes in order to subject goods to a customs approved treatment or use in accordance with customs legislation, and who holds an authorization certificate issued by the competent authority. Customs brokerage is one of the fields of expertise carried out on a self employed professional basis.
What Are the Duties of a Customs Broker?
According to our company’s approach, the main duties of a customs broker are as follows:
- Ensuring that customs declarations and their annexes are prepared in compliance with the legislation
- Following the procedures related to placing goods under and discharging them from a customs regime
- Reviewing import and export documents and identifying potential risk points in advance
- Providing consultancy on customs value, origin, tariff classification, exemptions and reliefs, and permit processes
- Coordinating the completion of procedures before the customs administration
Are “Customs Commission Agent” and “Customs Broker” the Same?
In earlier practice, the service category referred to as “customs commission agent” and “assistant commission agent” is referred to in current legislation terminology as “customs broker” and “assistant customs broker.” Our company uses the current official terminology in its content.
In What Forms Can Customs Brokers Work?
In practice, customs brokerage activities may be carried out in three different ways:
- On an independent or self employed basis
- As a partner in a legal entity
- As an employee working under direct representation in an enterprise other than a customs brokerage company
Our company plans the service model according to the customer’s operational structure.
Customs control refers to all inspection and examination activities carried out by customs authorities in order to ensure compliance with customs legislation.
Within the scope of these controls, the following may be carried out:
- physical examination of the goods
- verification of the accuracy and validity of the documents forming the basis of the declaration
- examination of the company’s accounting records, books, and commercial documents
- inspection of means of transport
- control of passenger goods, baggage, and personal belongings
- administrative inquiries and similar procedures where deemed necessary
The purpose is to verify that procedures comply with the legislation and to prevent possible irregularities.
A customs warehouse is an area where goods under customs supervision are stored, the conditions of which are determined by the relevant regulation.
The customs warehousing regime allows goods to be kept in a warehouse without the application of duties and certain trade measures. Under certain conditions, goods in free circulation may also be placed in a warehouse. The period of stay in the warehouse may be planned for a long term within the framework of the legislation.
The drawback system refers to the refund, within the scope of the inward processing regime, of import duties collected at the stage of release for free circulation, where goods in free circulation are used in the production of processed products and those products are subsequently exported outside the Turkish Customs Territory. (Article 108 paragraph 2 of Customs Law No. 4458)
As examples, goods whose importation is prohibited, consumable goods, goods whose identity cannot be established, and goods determined to create an economic risk may not be considered suitable for this regime.
For a temporary import permit, the application is submitted through the Single Window system. The required documents and permit conditions may vary depending on the type of goods and their intended use. Our company plans the correct document set and the time management from the very beginning.
Applications for the temporary importation regime are generally submitted to the relevant customs administration through the Single Window System. Our company plans the appropriate regime selection and permit flow from the very beginning.
A permit may be granted where the customs administration determines that the goods are suitable for the purpose of the regime and can, within the granted period, be subjected to a new customs treatment or use while preserving their identity. Our company considers identity tracking to be one of the most critical points of the process.
Depending on the case, the following documents may be requested:
- Proforma invoice and its translations
- Technical catalogue or technical documentation
- Documents or correspondence showing the purpose of the goods, the period of use, whether they are imported with or without consideration, and the related contractual framework
Goods not in free circulation may be kept under temporary storage status after being presented to customs until they are placed under a customs regime. Our company emphasizes that time and document management are critical at this stage.
Physical inspection is the examination carried out by customs inspection officers or other authorized officials on the basis of the physical characteristics, quantity, nature, and condition of the goods. (Glossary of Customs and Foreign Trade Terms, 1999)
- Intellectual property: Copyright and related rights over a work
- Industrial property: Registered rights such as patents, trademarks, designs, and geographical indications
Our company assesses in advance the risks that may arise at customs in relation to products falling within this scope, such as rights infringement or seizure.
The procedures and principles regarding overtime in customs procedures are regulated by the relevant communiqués. Overtime fees are updated each year in line with the revaluation rate and announced by the Ministry of Trade.
An important point highlighted by our company is that, in practice, different hourly rates are generally not applied for overtime on weekdays and weekends.
Eximbank may offer short, medium, and long term credit and insurance products in order to meet the financing needs of exporters. Our company plans the selection of the appropriate product according to the company’s export model and maturity needs.
The release of goods refers to the actual delivery of the goods by the customs administration to the entitled person for the purposes предусмотренных under the customs regime to which the goods have been placed. (Customs Law Article 3/19)
This concept refers to placing goods under a customs regime, their entry into a free zone, their re exportation outside the Turkish Customs Territory, their destruction, or their abandonment to customs. (Customs Law Article 3/14)
Presentation of goods to customs means notifying the customs administration, in accordance with the prescribed procedures and rules, after the goods have been brought to the customs administration or to another place approved by customs. (Customs Law Article 3/18)
Handling covers auxiliary operations carried out on goods under customs supervision without changing their essential characteristics. These operations include stacking the goods, changing their location, transferring them from large packages into smaller containers, renewing or repairing packaging, ventilating, sieving, mixing, and similar operations. (Customs Law Article 3/22)
Applications for an Inward Processing Authorization Certificate or authorization are submitted to the competent authorities through the relevant systems. Although the period may vary depending on the sector, in most applications it may be determined for up to 12 months. Longer periods may be possible for project based operations. Our company structures the time management in line with the export plan.
A declarant is the person or entity that lodges a declaration with the customs administration in its own name or on whose behalf a declaration is lodged. (Customs Law Article 3/17)
In certain scenarios, the presentation of an ATA Carnet may be accepted within the scope of temporary importation, together with the permit request and the registration of the carnet. Our company also checks the applicable rules separately depending on the country and the type of goods.
How can we support you with ATA Carnet?
Our company provides consultancy services focused on correct declaration, compliance with legislation, and risk minimization within the scope of customs duties, import and export regimes, and foreign trade legislation. The aim is to ensure that transactions are completed quickly, securely, and sustainably.
The practical explanation used by our company is as follows:
- Identical goods: Goods produced in the same country and matching exactly in their essential characteristics, including quality, features, and recognition.
- Similar goods: Goods that are not exactly the same but perform the same function and are commercially interchangeable, and that are also produced in the same country.
In the assessment of “similarity,” factors such as quality and brand recognition may be taken into account.
Yes. As a general rule, it is expected that there is no relationship between the buyer and the seller. If a relationship exists, it must be assessed separately whether the transaction value can be accepted as the customs value. Our company analyzes valuation risks in advance, especially in purchases made from affiliated companies and group companies.
Royalty and license payments become relevant when the goods are connected with rights such as trademarks, patents, designs, know how, or copyrights.
Summary of the main criteria applied by our company:
- The payment must relate to the imported goods
- It must constitute a condition of sale
- It must be transferred directly or indirectly to the seller
- It must not already be included in the sale price
The IPR is based on the temporary importation of inputs that are not in free circulation into Türkiye, their processing, and the subsequent export of the resulting products. Our company notes that IPR can create a cost advantage, especially for manufacturing and export oriented companies.
What Systems Exist Under IPR?
There are two main applications:
Conditional exemption: Duties are secured by a guarantee; once the export commitment is fulfilled, the guarantee is released.
Drawback: Duties paid at import (with certain exceptions) may be refunded after export; certain trade policy and technical regulations may apply.
What Do Common Terms in IPR Mean?
Our company’s brief glossary:
- Processing activity: Processes such as assembly, combining, renewal, repair, and workmanship
- Processed product: The product(s) obtained as a result of processing
- Main/secondary product: The primary target product and by products
- Equivalent goods: Goods used instead of imported goods that are compatible in tariff, quality, and technical characteristics
Waste: Losses such as drying, evaporation, leakage, and residues without economic value