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Legal Alerts

What Do the Recent Amendments to the Customs Regulation Bring?

Legal Alerts
International Commercial and Trade

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The Ministry of Trade (“Ministry“) amended the Customs Regulation (“Regulation“) regarding certain regulations such as declaration with exceptional value, delivery of goods, incomplete declaration and supplementary declaration in the export regime, and goods that can be stored in warehouses. The Ministry regulated the simplified statement within the scope of the authorized sender authority.

New Development

The Ministry amended the Regulation on 25 May 2022. Within the scope of the amendments, simplified statement with the authorized sender has been regulated and regulations on the declaration with exceptional value, delivery of goods, incomplete declaration and supplementary declaration in the export regime and goods that can be stored in the warehouse, the opening and operation permit for the warehouse, the pricing of the analysis carried out in the customs laboratories, the companies established by the authorized customs consultants and analysis pricing have been amended.

The amendments are available here (in Turkish).

What’s New?

The main amendments introduced to the Regulation are as follows:

  • The period granted for the declaration of an asset or a base of tax assessment, which could not be known by the declarant at the time of the customs declaration and the payment of taxes, will begin as of the month in which the aforementioned asset and base are recorded in the accounting records.
  • Goods in customs become deliverable upon payment of customs duties and fulfillment of the conditions on the operation and use that are approved by the customs or bonding. The delivery of the goods will no longer be bound by the bill of lading; rather, goods will be delivered according to the contract between the owner, carrier, operator or their representatives.
  • Pursuant to the simplified declaration within the scope of the authorized sender, the export declarations regarding the goods to be transported with the authorized sender can be submitted to the customs office where the authorized sender is resident instead of the customs office to which the authorized sender’s institution is affiliated. The inspection officer to whom the goods are submitted will conduct document control, inspection and other procedures regarding the goods subject to the declaration on behalf of the customs office where the declaration is made.
  • The customs declaration of the post office authorized as an indirect representative and companies engaged in fast cargo transportation can be accepted by the customs administrations provided that the e-waybill containing the necessary information for the declaration is attached to the declaration, even if the invoice is not attached. Also, in this case, an approved person status certificate or authorized operator certificate will not be required for making a simplified export regime declaration.
  • Those who have made a simplified export regime declaration are now required to submit a supplemental declaration within seven working days as of the simplified export regime declaration.
  • The fee for the second analysis upon objection to the test results have been increased to TRY 885 per sample. No analysis fee will be charged for the goods subjected to laboratory analysis before the customs procedure.
  • Transportation organizers who are stated in the shipping document as the notification party can place the goods, whose seller or sender and buyer abroad is known in the general warehouses, by submitting a warehouse declaration. The goods cannot be disposed except when handling and shipping to the buyer abroad. Aforementioned transportation organizers are responsible for the obligations of warehouse users.
  • Warehouse opening and operation permits will now be granted indefinitely.
  • Members of the board of directors of joint stock companies established by authorized customs consultants are also required to be authorized customs consultants.


The amendments to the Regulation introduced significant amendments to the customs law. The provisions on simplified and supplemental declaration will enter into force on 25 June 2022. Importers, exporters and other stakeholders should closely follow these developments.