Regulation on Preventing Unfair Competition in Imports (Regulation No: 2025/4)
5 Mart 2025The Notification on the Implementation of Surveillance in Imports(Notification No: 2023/9)Amendment to the Notification.
10 Mart 2025ARTICLE 1- In the first paragraph of Article 3 of the Customs General Communiqué (Collection Transactions) (Serial No: 2) published in the Official Gazette No. 28889 on 21/1/2014, the phrase “Ministry of Customs and Trade” is replaced with “Ministry of Trade”, and the phrase “General Directorate of Risk Management and Control” is replaced with “General Directorate of Customs” in paragraph (ç).
ARTICLE 2- In the fourth paragraph of Article 9 of the same Communiqué, the term “objection” is replaced with “appeal.”
ARTICLE 3- The following paragraph is added to Article 12 of the same Communiqué:
“(5) According to Article 232 of the Customs Code, administrative sanction decisions under the Customs Code shall be made by the heads or assistants of the customs offices; and in Articles 242 and 244 of the same Code, procedures for objections and reconciliation methods against such decisions are defined. As per the provisions of Law No. 5326, administrative fines imposed by courts are subject to the appeal process outlined in the same Law, and thus, objections or reconciliation requests cannot be made against these decisions according to the Customs Code.”
ARTICLE 4- In the first paragraph of Article 13 of the same Communiqué, the term “objection” is replaced with “appeal.”
ARTICLE 5- The following paragraph is added to Article 14 of the same Communiqué:
“(6) In the event of the death of the liable person, the customs tax debts pass to the legal and appointed heirs who have not rejected the inheritance. However, each heir is responsible for these tax debts in proportion to their share of the inheritance. If the liable person who is subject to an administrative fine dies, in accordance with the principle of personal responsibility of fines, these fines are not pursued against the heirs, and the collection of these fines is waived.”
ARTICLE 6- In the first paragraph of Article 15 of the same Communiqué, the term “Council of Ministers Decision” is replaced with “Presidential Decision.”
ARTICLE 7- In the third paragraph of Article 16 of the same Communiqué, the phrase “customs and trade regional directorates” is replaced with “customs and foreign trade regional directorates.”
ARTICLE 8- Article 19 of the same Communiqué is amended as follows:
“ARTICLE 19- (1) Except for the provision in the third paragraph of Article 17 of Law No. 5326, regarding the installment of administrative fines, in requests for the postponement and installment of customs duties and fines as per Article 48 of Law No. 6183:
a) For amounts up to 5,000,000.00 Turkish Liras, customs directorates,
b) For amounts of 5,000,000.00 Turkish Liras and above, customs and foreign trade regional directorates,
are authorized.”
ARTICLE 9- In the first paragraph of Article 23 of the same Communiqué, the phrase “to the customs and trade regional directorate or to the Ministry through the regional directorate” is replaced with “to the customs and foreign trade regional directorate,” in the sixth paragraph, the phrase “customs and trade regional directorate or Ministry” is replaced with “customs and foreign trade regional directorate,” and in the eighth paragraph, the phrase “Ministry’s” is replaced with “customs and foreign trade regional directorate’s.”
ARTICLE 10- In the first paragraph of Article 26 of the same Communiqué, the term “seven” is replaced with “fifteen.”
ARTICLE 11- The first paragraph of Article 28 of the same Communiqué is amended as follows, and the terms “Date of the Statute of Limitations Determination” are replaced with “Start Date of the Statute of Limitations” and “The Last Date the Statute of Limitations Was Interrupted” is replaced with “Date of Last Interruption of the Statute of Limitations,” and the third paragraph term “Start Date of the Statute of Limitations” is changed to “Start Date of the Statute of Limitations” and “The Last Date the Statute of Limitations Was Interrupted” is replaced with “Date of Last Interruption of the Statute of Limitations,” and the fourth paragraph term “Detail Schedule of Budget Revenue Accrued Beyond the Statute of Limitations” is replaced with “Schedule of Waived Public Receivables Due to Statute of Limitations.”
“(1) As per Article 102 of Law No. 6183, to obtain authorization for the write-off of receivables that have expired due to the statute of limitations, the “Schedule of Waived Public Receivables Due to Statute of Limitations” in Annex-10 of the Collection General Communiqué Serial: A No: 1, published in the Official Gazette No. 26568 on 30/6/2007, is used (Annex-8). The Schedule of Waived Public Receivables Due to Statute of Limitations is prepared by collection offices separately for each debtor in three copies.”
ARTICLE 12- In the first paragraph of Article 30 of the same Communiqué, the phrase “with a form” is replaced with “electronically with the Refund or Cancellation Request Form,” the fourth paragraph is amended as follows, and the term “Council of Ministers” is replaced with “President.”
“(4) Customs duties paid based on a customs declaration shall be refunded upon the request of the concerned party after the cancellation of the declaration. If the cancellation of the customs declaration is made before the delivery of the goods, the request for the refund of customs duties must be made within the time periods specified in Articles 46 and 70(2) of the Customs Code for such cases; in other cancellation situations, the request must be made within the time periods determined by the Customs Regulation in Articles 124, 125, 127, and 129.”
ARTICLE 13- The second paragraph of Article 31 of the same Communiqué is amended as follows:
“(2) If the refund or cancellation process is to be completed by the regional directorates or the Ministry, the relevant customs office must send the declaration, circulation documents and their annexes, origin documents and their annexes, along with the request form to the relevant customs and foreign trade regional directorate or the Ministry, checking the accuracy of the amount requested for refund or cancellation and providing an opinion.”
ARTICLE 14- The following sentence is added to the first paragraph of Article 32 of the same Communiqué:
“If the application is made within these periods, failure to make an objection request within the time limits for utilizing the right to appeal under Article 242 of the Customs Code does not prevent the filing of a refund or cancellation request.”
ARTICLE 15- In the second paragraph of Article 34 of the same Communiqué, the phrase “with the Refund or Cancellation Request Form” is followed by the addition of “electronically,” and the phrase “customs and trade regional directorate” is replaced with “customs and foreign trade regional directorate.”
ARTICLE 16- The first paragraph of Article 39 of the same Communiqué is amended as follows, and the following sentence is added to the fourth paragraph:
“(1) In accordance with the first paragraph of Article 23 of Law No. 6183, applications to the customs office regarding public receivables that need to be refunded must be made as a request for refund or offset with the Ministry’s due debt. Therefore, applicants for a refund are required to notify the Ministry through the Refund and Cancellation Request Management System regarding the status of their finalized debts. The relevant document indicating the debt status is automatically created by the system and attached to the application.”
“The document showing the debt status can also be obtained via e-Government.”
ARTICLE 17- The term “BKK” in the title of Article 43 of the same Communiqué is replaced with “Presidential Decision,” and the phrase “Council of Ministers Decision” in the first paragraph is replaced with “Presidential Decision.”
ARTICLE 18- The term “Minister of Customs and Trade” in Article 48 of the same Communiqué is replaced with “Minister of Trade.”
ARTICLE 19- In Annexes 1 and 2 of the same Communiqué, the phrase “MINISTRY OF CUSTOMS AND TRADE” is replaced with “MINISTRY OF TRADE,” and in Annexes 4, 6, and 9, the phrase “Ministry of Customs and Trade” is replaced with “Ministry of Trade,” and Annex 8 of the same Communiqué is amended as attached.
ARTICLE 20- This Communiqué enters into force on the date of its publication.
ARTICLE 21- The provisions of this Communiqué shall be executed by the Minister of Trade.
