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Customs Law -(No 4458)

Official Journal Date : 4.11.1999
Official Journal Number : 23866

The scope of this law is to lay down the customs rules that shall apply to goods and means of transport entering into and exiting from the Customs Territory of the Republic of Turkey

Attention please!!! English translation of this Law is valid as of 07.Jul.2009. Amendments that had been made to the Law after 07.Jul.2009, have not been translated into English. (

Keyword related with the legislation item, a brief information of which is given above:
free zones, Goods in the Free Zone, Abandoned And Scattered Goods, Transit Goods, Imported Goods, provisional safeguard measures, Inward Processing Regime, Drawback System, Anti-Dumping Measures, Anti-dumping duty, countervailing duty, Provisional measures, security deposits, importation of Live Animals and Meat, importation of Animal Products, Customs Legislation, Customs Law, Person established in the Customs Territory of the Republic of Turkey, Goods in free circulation, Customs status, Customs duties, Export duties, Debtor, Supervision by the customs administration, Control by the customs administration, Customs-approved treatment or use of goods, Customs procedure, Customs declaration, Declarant, Presentation of goods to customs, Release of goods, Holder of the procedure, Holder of authorization, Handling, Goods, Right of Representation, Indirect representation, direct representation, agent, Binding tariff information, Binding origin information, tariff information request, origin information request, Customs Tariff, Tariff Classification of Goods, Non-preferential origin of goods, Preferential origin of goods, Value of Goods for Customs Purposes, Weight of Goods, Packages of Goods, Vehicles' Entry into and Exit from the Customs Territory of Turkey, Customs Territory of Turkey, sanitary inspection, Entry of Goods Into the Customs Territory of Turkey, Summary Declaration, Unloading of Goods Presented to Customs, Customs-approved Treatment or Use, Temporary Storage of Goods, Goods Which Have Moved Under a Transit Procedure, Placing of goods under a customs procedure, customs procedures, Declarations in writing, Normal procedure, Simplified Procedure, diplomatic exemption and privilege rights, Post-Clearance Examination of the Declaration, Release For Free Circulation, Free Circulation, Goods released for free circulation, Transit Procedure, Customs Warehousing, Inward processing in the form of a system of suspension, Processing under customs control, Temporary importation, customs procedure with economic impact, Outward processing, Import goods, Goods in the unaltered state, TIR carnet, ATA carnet, Customs Formalities Relating Transit, Customs Warehousing Procedure, warehouse keeper, Customs warehouse, Public warehouse, Private warehouse, Operating a customs warehouse, Processing operations (inward processing), Compensating products, Primary compensating products, Secondary compensating products, Equivalent goods, Rate of yield, Grant of the Authorization (inward processing), inward processing authorization, Operation of the Procedure (inward processing), Processing operations outside the Customs Territory of Turkey (inward processing), Benefiting from the drawback system, Authorization for processing under customs control, processed products, preferential tariff treatment, Authorization for temporary importation, temporary export goods, processing operations (outward processing), Grant of the authorization (outward processing), Authorization to use the outward processing procedure, Operation of the procedure (outward processing), relief from import duties, Outward processing with use of the standard exchange system, Replacement products, prior importation, non-tariff commercial policy measures, Export Procedure, perimeter and the entry and exit points of free zones, Placing of goods in free zones, Operation of free zones, Removal of goods from free zones, Re-exportation, destruction of goods, abandonment, Destruction or abandonment of goods, Privileged Operations, Relief and Exception from Customs Duties, Diplomatic goods imported on the basis of reciprocity, aids acquired from foreign sources, Goods, the total value of which do not exceed EURO 100, Used personal goods imported by natural persons, Dowry of the persons who have moved to Turkey, Personal goods acquired by inheritance, Scholastic materials of the foreign students, Used household belongings returned by the natural persons who left the Customs Territory of Turkey for a temporary period, Souvenirs sent by a natural person to the other or imported by the travellers, not exceeding the total value of EURO 300, Medal of honor or other awards, Awards received within the framework of international relations, educational, scientific and cultural goods, scientific tools and devices, tools and devices for medical diagnosis, treatment and research, biological or chemical substances, and animals used for scientific research, therapeutic substances of human origin, blood grouping and tissue typing reagents, substances for the quality control of the medicaments, Importation concerning the performance of a commercial activity, Capital goods and other materials imported due to the transfer of offices, Products obtained by the farmers, Seeds, fertilizer and other products used in processing the soil and crops, Samples of no commercial value, Sample goods and models of no negligible value, Printed advertisement documents and materials for advertisement purposes, Products used or consumed in a commercial fair or a similar activity, Goods imported for inquiry, analysis or testing, Goods used in transportation, Auxiliary articles used for hoarding and protection of the goods, Hays, animal fodder, animal foodstuffs and medicaments used in the transportation of live animals, Fuel oil and mineral oil available in the means of transport and special containers, Equipment and operation materials of the sea and air means of transport, Importation of information material, Goods sent to the organizations protecting the copy rights or industrial and commercial patent rights, Tourist promotion materials, Various documents and goods of no commercial value, Importation of the goods related with funeral, Goods for the construction, upkeep or ornamentation of military monuments and cemeteries, Coffins, funerary urns and ornamental funerary articles, Goods for the disabled, Goods sent to those affected by natural disasters, Pharmaceutical products imported to be used in international sports contests organized in Turkey, Returned Goods, Products of Sea-fishing and other Products Taken from the Sea, Border Trade, Postal Customs Formalities, postal bags and parcels brought into the Customs Territory of Turkey, Commercial goods brought, by postal means, Provisions on Fuel Oil and Food, fuel and oil used by ships, boats, other sea vehicles and aircraft during their external trip, food brought from abroad by ships, boats, other sea vehicles and aircraft, fuel, oil and food in warehouses, Formalities Regarding the Goods to be Disposed, Goods to be Disposed, Samples remaining from the analysis, Excessive goods, Goods abandoned, Perishable goods, Goods, seized, goods subject to auction, goods subject to disposal, Incurrence of a Customs Debt, Customs Debt, customs debt on importation, import duties, consumption or use, in a free zone, of goods liable to import duties, goods that disappear, customs debt on exportation, export duty, agreements to which Turkey is a party, Assessment, Notification and Payment of Customs Duties, Duties Assessment Records, Customs Duties Assessment Records, letters of guarantee, partial security, amount of security, Securities to be accepted for customs duties, release of security, cash deposit, acceptance of security, Extinction of Customs Debt, Repayment and Remission of Duties, repayment, remission, Obligations of Port and Warehouses, Ports, examination and analysis of postal parcels, Working hour and Overtime Pays, Uniform of the Customs Personnel, Customs Flag, Proceeding of Transactions at Customs, Transactions at Customs, Customs Consultants, assistant customs consultants, Authorization License of Assistant Customs Consultant, penalties, fines, application of penalties, prescription period of the fines, Penalties to be charged on operations that result in tax loss, Fines Relating to Irregularities, Appeals, right to appeal, second analysis
* Gümrük Kanunu İngilizcesi 07.10.2009 tarihine kadar günceldir. Bu tarihten sonraki değişikliklerin İngilizcesi işlenmemiştir.

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Gümrük Kanunu- (4458 nolu Kanun)
Resmi Gazete Tarihi : 4.11.1999
Resmi Gazete Sayısı : 23866

Gümrük Kanunu- (4458 nolu Kanun)

Anahtar Kelimeler

gümrük kanunu, serbest dolaşımda bulunan eşya, gümrük rejimi; gümrük gözetimi; gümrük denetimi; gümrük beyanı, temsil hakkı;temsilci; dolaylı temsil; doğrudan temsil, tarife bilgisi; bağlayıcı tarife bilgisi; bağlayıcı menşe bilgisi; menşe bilgisi;bilgi talebi, tarife bilgisi; gümrük tarife istatistik pozisyonları, menşe; tercihli ve tercihli olmayan menşe, menşe; tercihli ve tercihli olmayan menşe, gümrük kıymeti, özet beyan, transit rejimi, gümrükçe onaylanmış işlem, normal usul; gümrük beyanı, basitleştirilmiş usul; basitleştirilmiş işlem; gümrük beyanı, serbest dolaşım; serbest dolaşıma giriş rejimi; gümrük rejimi; serbest dolaşımda bulunan eşya, şartlı muafiyet sistemi; ekonomik etkili hariçte işleme rejimi; ekonomik etkili gümrük rejimleri; gümrük rejimi; dahilde işleme; hariçte işleme, değişmemiş eşya, transit rejimi; gümrük rejimi; ATA Karnesi kapsamında gelen mallar; ATA Karnesi; TIR Karnesi, antrepo; antrepo rejimi; gümrük rejimi, gümrük rejimi; dahilde işleme; dahilde işleme rejimi, dahilde işleme; dahilde işleme rejimi; geri ödeme sistemi, gümrük kontrolü altında işleme rejimi; gümrük rejimi, gümrük rejimi; geçici ithalat; geçici ithalat rejimi, Gümrük Mevzuatının Uygulanmasına İlişkin Kararlar

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