PROCESSING UNDER CUSTOMS CONTROL
Processing under customs control refers to the entry into free circulation within the scope of import duties of the products obtained from such transactions, which are not in free circulation and are changing their nature or status without being subject to import duties or trade policy measures.
This process, also known as the processing regime under customs control, requires the processed products to be subjected to processing activities in order to ensure compliance with various technical regulations required during transactions where the import tax is much lower than the tax on the imported product or during entry into free circulation. For processing permission under customs control, an application must be made to the customs administration regarding data processing and technique.
For goods brought under customs control in accordance with the processing regime, 20% of the amount of customs duties of the goods is given as collateral to the customs directorate. However, it is not necessary to provide a guarantee according to Articles 155 and 116 of the Council of Ministers Decision No. 2009/15481. In addition, partial guarantee application can also be implemented. Within the scope of the customs directorate, types of guarantees are accepted as guarantees according to Article 10 of the Law No. 6183 on the Collection Procedure of Public Receivables.
Permission to Process Under Customs Control
In order for companies to carry out the above-mentioned transactions and benefit from these transactions in the best way, a processing permit under customs control is needed. Within the scope of the customs directorate, the period is determined not to exceed 2 years, taking into account the economic conditions, the special conditions of the applicant and the nature of the processing activities. Within the scope of the said period, an extension of up to three months is possible due to force majeure or unexpected circumstances or justified justifications put forward by the permit holder. Documents received from the public and organizations regarding force majeure or unexpected circumstances must be documented.
For the termination of processing permission under customs control, the detection report prepared by the authorized customs consultant regarding whether the conditions specified in Articles 374 and 375 of the Customs Regulation are fulfilled, within the period carried out for the processing activity or at the latest after the date on which the said period expires. It must be submitted to the customs directorate within 1 month.
Professional Services
It is of utmost importance that these services are received and delivered in a professional and high-quality manner. In this context, we can state that our company, which is expert and experienced in this field, offers the most perfect and reliable services. The only thing that needs to be done is for people who want to export and import to contact us. If you want to make the most of these services and get a professional experience, you are at the right place. You can get detailed information about the subject by contacting us. You can reach us through the information on our website.