CUSTOMS GENERAL NOTIFICATION (ENTRY INTO FREE CIRCULATION)

PART ONE

Introductory Provisions

Purpose and Scope

ARTICLE 1- (1) The purpose of this Notification is to determine the procedures, periods, submission requirements, and other principles for the preparation of reports regarding the verification of declarations made after the release of goods into free circulation. This includes goods subject to controls by other institutions under Article 181 of the Customs Regulation published in the Official Gazette No. 27369 dated 7/10/2009, goods declared as metal scrap for release into free circulation, and goods subject to the measures listed in Article 4 of the Import Regime Decision enacted by Presidential Decree No. 3350 dated 31/12/2020.

Legal Basis

ARTICLE 2- (1) This Notification has been prepared based on Article 10 of the Customs Law No. 4458 dated 27/10/1999.

PART TWO

Special Provisions Regarding the Use or Delivery of Goods

Special Provisions on Controls by Other Institutions

ARTICLE 3- In accordance with the relevant customs regimes under the current legislation, the verification of whether goods subject to any permit, conformity certificate, or equivalent information required for import into Turkey are used, delivered, or processed in accordance with the declaration after their release into free circulation shall be conducted through a report prepared by an authorized customs consultant. This applies to controls carried out by authorized institutions as stipulated in their own legislation.

(2) The authorized customs consultant’s report shall be prepared within six months from the date of registration of the declaration. If the goods have not been delivered, used, or processed, and upon application within the specified period, this period may be extended in three-month increments, but the total period, including extensions, shall not exceed twenty-four months. The verification report shall be submitted to the relevant customs authority within the period specified in the second paragraph of Article 17 of the Authorized Customs Consultancy Notification published in the Official Gazette No. 31240 dated 10/9/2020.

(3) If the verification report is not submitted within the period specified in the second paragraph, a penalty for non-compliance shall be imposed on the obligor for each day from the end of the submission period until the date of submission, in accordance with the first paragraph of Article 241 of the Customs Law. The penalty for non-compliance shall be applied for a maximum of two months, and after this period, the procedures specified in subparagraph (c) of the tenth paragraph of Article 181 of the Customs Regulation shall be applied. Verification reports submitted after the specified period shall only be accepted if submitted within two months from the end of the period and if the penalties imposed under this paragraph have been collected.

(4) If it is determined that the goods have been used, delivered, or processed in a manner inconsistent with the declaration, the procedures specified in subparagraph (c) of the tenth paragraph of Article 181 of the Customs Regulation shall be applied.

(5) The provisions of this article shall apply to goods released into free circulation.

(6) Authorized customs consultants shall not prepare verification reports under this article for goods covered by declarations registered in the name or on behalf of obligors whose transactions have been followed by themselves or by the customs consultancy firms in which they are partners through indirect representation within the last two years as of the verification date. If such a situation is detected, procedures shall be applied in accordance with the second paragraph of Article 578 of the Customs Regulation.

Special Provisions on Metal Scrap

ARTICLE 4- (1) Goods declared as scrap under Chapters 72, 74, and 76 of the Turkish Customs Tariff Schedule for release into free circulation must be in the form of cuttings, waste, or otherwise unusable, as specified in the explanatory notes of the tariff. If there is any doubt during inspections regarding whether the goods can be considered as scrap, the following conditions must be met for the goods to be imported as scrap;

1. The industrial registry certificate issued in the name of the importing company under Article 2 of the Industrial Registry Law No. 6948 dated 17/4/1957 and the capacity report prepared and approved under Articles 12 and 56 of the Law No. 5174 dated 18/5/2004 on the Union of Chambers and Commodity Exchanges of Turkey and Chambers and Commodity Exchanges must be attached to the declaration.
2. The necessary metal scrap importer certificate and temporary activity certificate or environmental permit and license must be available in accordance with the Notification on the Import Control of Metal Scraps Subject to Environmental Protection (Product Safety and Inspection: 2024/23) published in the Official Gazette No. 32416 dated 31/12/2023.
3. The importing company’s facility must have the machinery, equipment, and melting furnace required to transform the goods into another product through melting, and the company’s capacity reports, metal scrap importer certificate, temporary activity certificate, or environmental permit and license must demonstrate that the company is capable of producing another product from the said goods.
4. A guarantee must be provided in accordance with Articles 202 to 207 of the Customs Law for the difference between the customs duties applicable to the customs tariff statistical position under which the goods are declared as scrap and the customs tariff statistical position under which the goods would likely be classified if they were not scrap.

If these conditions are not met, the request to import the goods as scrap shall not be accepted, and procedures shall be applied under customs, foreign trade, and other relevant legislation.

(2) If, during the customs inspection, it is determined that vehicle parts such as engines, engine blocks, shafts, body parts, axles, rims, or tanks are intended to be used as spare parts for purposes other than those declared, importation shall not be permitted under the scope specified in the first paragraph, and procedures shall be applied under customs, foreign trade, and other relevant legislation. However, if there is doubt as to whether such goods can be used for their original purpose, importation of such goods belonging to the automotive industry shall be permitted provided that they are crushed, dismantled, or pressed in customs areas or premises.

(3) Vehicle parts such as engines, engine blocks, shafts, body parts, axles, rims, or tanks declared as scrap must be free from liquids such as fuel, brake, hydraulic, and cooling fluids, and oils such as transmission and engine oil. The importation of vehicle parts contaminated with hazardous waste or oils shall not be permitted.

(4) If the conditions specified in the first paragraph are met, the obligor shall be required to submit a report from an authorized customs consultant to verify that the goods have been transformed into a product different from their original form and unsuitable for their original use as a result of processing at the company’s facility. The declaration shall be amended, and the confirmation field “0786-YGM Report” shall be added to box 44 with the verification code “S”. The obligor shall be given a period not exceeding six months from the date of registration of the declaration to complete the processing, taking into account the company’s capacity and the nature of the processing to be carried out.

(5) If the customs authority determines that the goods are absolutely unusable due to breakage, wear, or other reasons, regardless of whether an expert report exists, a report from an authorized customs consultant shall not be required.

(6) Goods for which a report from an authorized customs consultant is required shall be directed to the importing company’s facility under customs supervision, with the necessary precautions taken.

(7) The period specified in the fourth paragraph may be extended in three-month increments upon application, but the total period, including extensions, shall not exceed twenty-four months. The verification report shall be submitted to the relevant customs authority within the period specified in the second paragraph of Article 17 of the Authorized Customs Consultancy Notification.

(8) If it is determined that the goods have been transformed into a product different from their original form and unsuitable for their original use, the guarantee shall be refunded.

(9) If the verification report is not submitted within the specified period or if it is determined that the goods have not been transformed into a product different from their original form and unsuitable for their original use, the guarantee shall be recorded as revenue, and procedures shall be applied in accordance with subparagraph (c) of the tenth paragraph of Article 181 of the Customs Regulation, with penalties imposed under Articles 234 or 235 of the Customs Law, as appropriate.

Special Provisions on Trade Policy Measures

ARTICLE 5- (1) If the customs authority deems it necessary, it may request a report from an authorized customs consultant to determine whether the goods are subject to the measures listed in Article 4 of the Import Regime Decision, in cases where this cannot be determined through the inspection of the goods and the examination of the declaration and accompanying documents. However, if the customs authority can determine that the goods are not subject to trade policy measures, a report from an authorized customs consultant shall not be required.

(2) For closed declarations, the report from an authorized customs consultant shall be prepared within one month from the date of notification of the customs authority’s written request to the relevant company. If the goods have not been delivered, used, or processed, and upon application within the specified period, the customs authority may grant a period not exceeding three months for the completion of the verification process, taking into account the company’s capacity and the nature of the processing to be carried out. This period may be extended in three-month increments upon application, but the total period, including extensions, shall not exceed twelve months.

(3) For goods whose release into free circulation has not been completed, if it cannot be determined through the inspection of the goods and the examination of the declaration and accompanying documents whether the goods are subject to the measures listed in Article 4 of the Import Regime Decision, the customs authority may grant a period not exceeding six months for the completion of the verification process, taking into account the company’s capacity and the nature of the processing to be carried out. This period may be extended in three-month increments upon application, but the total period, including extensions, shall not exceed twenty-four months.

(4) If the goods are subject to trade policy measures, a guarantee shall be provided in accordance with Articles 202 to 207 of the Customs Law for the amount of customs duties applicable. Additionally, the declaration shall be amended, and the confirmation field “0786-YGM Report” shall be added to box 44 with the verification code “S”.

(5) The report from an authorized customs consultant shall be submitted to the relevant customs authority within the period specified in the second paragraph of Article 17 of the Authorized Customs Consultancy Notification.

(6) If it is determined that the goods are not subject to trade policy measures, the guarantee shall be refunded.

(7) If the verification report is not submitted within the specified period or if it is determined that the declaration stating that the goods are not subject to trade policy measures is incorrect, additional assessments shall be made for any unpaid taxes and other financial obligations, and penalties shall be imposed under Article 234 of the Customs Law.

PART THREE

Miscellaneous and Final Provisions

Procedures to be Carried Out by the Customs Authority Regarding Verification Reports

ARTICLE 6- (1) Procedures regarding the verification reports prepared under this Notification shall be carried out within the framework of Article 18 of the Authorized Customs Consultancy Notification.

Authority

ARTICLE 7- (1) The Ministry of Trade (General Directorate of Customs) is authorized to take all necessary measures it deems appropriate during the implementation of this Notification and to examine and conclude special and urgent cases.

(2) In matters not covered by this Notification, the provisions of customs, foreign trade, and other relevant legislation shall apply.

Transition Period

TEMPORARY ARTICLE 1- (1) Verification reports from authorized customs consultants regarding declarations registered between 1/1/2024 and 30/6/2024 under the second paragraph of Article 3 of this Notification must be prepared by 31/12/2024 (inclusive), subject to the provisions regarding the extension of the period.

Effective Date

ARTICLE 8- (1) This Notification shall enter into force on the date of its publication.

Execution

MADDE 9- (1) The provisions of this Notification shall be executed by the Minister of Trade.