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Customs Declaration Forms

A customs declaration is an official document submitted to the customs administration after being filled in accordance with the customs legislation and being approved by the relevant exporters union.

  • A customs declaration is issued directly by the owners and their legal representatives or agents.

*Scratching out, erasures, or any errors which will impair the reading and checking of the customs declaration form will not be accepted.

  • For the registration of customs declarations, no correction about the type, quality and unit price of the declared goods is allowed.

* Registration of customs declarations shall be completed by proper registration, the registration sequence number, date and official customs seal or stamp on it.

  • In the case of cancellation of the customs declaration or any changes made on the customs declaration, the customs administration shall inform the General Secretariat of Exporters' Association which approved the document, the tax office to which the taxpayer is subjected to, and the Turkish Statistical Institute.

  • For the implementation of criminal provisions, the persons signing in the declaration are responsible for the accuracy of the information specified in the declaration and the documents attached to the declaration and compliance with all obligations required by the relevant regime. In the case of direct representation, this responsibility belongs to those acting on their behalf.

  • Because of being binding, the declaration cannot be transferred to anyone else, selling the goods to others does not relieve the declarators of their obligations.

  • Each declaration form is used for only one item. If the declared item contains more than one item, a continuation form for every three items (Annex 3 and 4) is used. However, there shall be three continuation forms maximum in total. In cases where the number of items is more than 10, a list with item order number, HS codes, type of goods, tax base, tax rate and tax amount is added to the declaration. Uniform Customs Declarations are issued in 8 (eight) copies.


    Copy
    It is used in export and / or transit operations. It is kept at the customs office where export or transit transactions are made.

    2. Copy
    It is a copy used for statistical purposes.

    3. Copy
    It is returned to the taxpayer after being processed by the customs administration in export. This copy is used as a proving copy in transactions followed by intermediary banks and other public institutions. The relevant institutions, if deemed necessary, take a copy of this copy and return the original copy to the taxpayer.

    4. Copy
    It is the copy that will be kept in the destination administration in the transit regime.

    5. Copy
    It is a confirmation copy that will be sent back to the departure office by the arrival administration in the transit regime.

    6. Copy
    After the completion of the import and closing of the declaration, the original of the documents attached to the declaration is sent to the General Directorate of Customs Control, together with the originals. The certified copy of this copy is kept by the customs office, along with sample or photocopies of the documents that must be attached to the declaration to replace the original. When this copy is used in the warehouse regime, it is not sent to the General Directorate of Customs Control.

    7. Copy
    It is a copy used for statistical purposes. It is kept at the customs office where import or transit transactions are made.

    8. Copy
    It is returned to the taxpayer after being processed by the customs administration in imports. This copy is used as a proving copy in transactions followed by intermediary banks and other public institutions. The relevant institutions, if deemed necessary, take a copy of this copy and return the original copy to the taxpayer.

 

Source: Istanbul Exporter’s Assembly - www.iib.org.tr

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