Customs Law and Lawsuits in 7 Sections

Customs Law and Lawsuits in 7 Sections. Global commerce provides the flow of goods and services. Customs legislation draws a legal framework for commercial activities. Import and export are the basis of economic growth. These processes bring complex legal obligations. Non-compliance with customs legislation causes serious sanctions. These sanctions extend from an administrative fine to imprisonment. For this reason, importers and exporters must know their rights. In this article, customs law is addressed. The obligations of commercial businesses are examined. Customs crimes and lawsuits are also covered. How rights will be protected is explained in detail.

1. The Basic Concepts and Legal Basis of Customs Law

Customs law is a branch of public law that is regulating the entry and exit of goods to and from a country, and is ensuring their taxation and audit.

• Customs Territory: It is the geographical area where customs procedures are being done and customs duties are being applied. Turkey’s customs territory is comprising the lands, territorial waters, and airspace of the Republic of Turkey.
• Customs Declaration: It is the official document that is being presented to the customs administration for the goods to be put into a customs regime. Information such as the type, quantity, value, and origin of the goods are being found in this declaration.
• Customs Duties: They are taxes that are being taken from import and export procedures. In addition to customs tax, other taxes such as Value-Added Tax (VAT) and Special Consumption Tax (SCT) are also being taken within this scope.

Its legal basis is the Customs Law No. 4458 and the regulations and communiqués issued based on this law.

2. The Legal Obligations of Importers and Exporters

Customs legislation is bringing a series of legal obligations to importers and exporters. The compliance with these obligations is necessary for the prevention of legal problems.

• Declaration Obligation: It is required for the goods to be declared correctly and completely to the customs administration. The information found in the declaration being incorrect or incomplete can lead to administrative fines.
• Document Presentation Obligation: It is required for all documents (invoice, certificate of origin, freight document, etc.) requested by the customs administration to be presented completely during customs procedures.
• Obligation to Pay Customs Duties: It is required for the taxes calculated according to the customs declaration to be paid within legal periods.

3. Customs Crimes and Criminal Sanctions

The violation of customs legislation can lead to criminal sanctions as well as administrative fines. Customs crimes are generally comprising crimes related to smuggling.

• Customs Smuggling: It is the goods being brought into or taken out of the country without customs duties being paid. The penalty for this crime is being changed according to the value of the goods and the way the crime has been committed.
• Criminal Sanctions: Prison sentences and heavy monetary penalties are being foreseen in the Customs Law and the Anti-Smuggling Law for those who are committing the crime of customs smuggling.
• Aggravated Forms: In the case of the crime being committed in an organized way or with the help of public officials, the amount of the penalty is being increased.

4. Customs Penalties and Their Types

According to the Customs Law, administrative fines are being applied for behaviors that are contrary to legislation. These penalties are being separated into two as penalties related to customs taxes and penalties for irregularities.

• Penalties Related to Customs Taxes: They are being applied in situations such as the customs taxes being declared incompletely or incorrectly, or the taxes not being paid on time. These penalties are generally being calculated at a certain multiple rate of the tax that must be paid.
• Penalties for Irregularities: They are being applied in situations such as customs procedures not being done in accordance with procedure, the declaration being submitted late, or an incomplete document being given.

5. Ways of Resolving Customs Disputes

It is possible to apply to legal ways against the penalties applied or the decisions taken by the customs administration.

• Administrative Objection: As a first step, an objection petition is being submitted to the relevant customs administration within a certain period (generally 15 days) from the notification of the penalty decision.
• Lawsuit Way: In the case of the administrative objection being rejected or a result not being obtained from the objection, a lawsuit is being filed in the Administrative Court.

6. The Lawsuit Process in Customs Administrative Courts

Lawsuits filed against the decisions of the customs administration are being heard in the Administrative Courts.

• Lawsuit Period: A lawsuit must be filed within 30 days from the notification of the decision on the rejection of the administrative objection.
• Trial: In the trial process, the decision of the customs administration is being examined in terms of its lawfulness. When the court is concluding that the administration’s decision is unlawful, it is annulling the decision and is ruling for a new, lawful decision to be given.
• Way of Cassation: An appeal to the Regional Administrative Court and the Council of State can be made against the decision of the Administrative Court.

7. The Importance of Legal Counseling

Customs law is containing constantly changing legislation, international agreements, and complex procedures. A mistake that will be made in this area can lead to serious pecuniary and criminal losses. For this reason, legal support being taken from a customs lawyer in import and export procedures is of vital importance.