Some Amendments to the Customs Regulation

Honorable Member

Today’s Official Gazette published the Regulation Amending the Customs Regulation. With the Regulation, some amendments have been made to the Customs Regulation.

Article 196 of the Regulation titled ‘Goods to be subjected to laboratory analysis’. Article 196/A has been added to come after Article 196. With the amendment made, the goods that need to be sent for analysis can be sent for analysis before making a regime declaration if the obliged party applies to the relevant customs office. In case the obliged party does not accept the results of the analysis, it will be able to object to the analysis within the scope of Article 243 of the Law.

An addition has been made to Article 451 of the same Regulation titled ‘proof of the goods coming back after final exportation’. With the addition made, if the necessary guarantee is given against the value added tax and special consumption tax corresponding to the goods coming back after export and other rights and benefits related to export, the delivery of the goods will be allowed within the framework of the procedures and principles to be determined by the Ministry before determining whether the said rights and benefits are utilized.

The said Regulation, which entered into force as of the date of publication, is accessible at https://www.resmigazete.gov.tr/eskiler/2021/12/20211230-27.htm.

Lasiad

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