Problems experienced in recovery of incorrectly repaid or remitted customs duties and our solutions

Atty. Yakup Güneş

In Article 217 of the Customs Law, it is stipulated that in case of erroneous refund or removal of customs duties, the taxes accrued at the beginning will be collected again, and if the said amounts are not paid within fifteen days from the notification date, action will be taken in accordance with the provisions of the Law No. 6183.

Although the transactions established within the scope of this article of the Law are essentially administrative decisions, due to some formal deficiencies in the notifications sent by the Customs Administrations for this purpose, the absence of detailed regulations on the subject and the relatively vague wording of Article 217 of the Customs Law, the administrative transactions established within the scope of the aforementioned article of the law cause some unnecessary and long-lasting disputes.

In order to prevent these negativities, there is a necessity for the Ministry of Commerce to implement some administrative regulations appropriate to the nature of the transaction within the scope of the aforementioned article, taking into account the constitutional and legal obligations.

Explanations in this article reflect the writer's personal view on the matter. EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. disclaim any responsibility in respect of the information and explanations in the article. Please be advised to first receive professional assistance from the related experts before initiating an application regarding a specific matter, since the legislation is changed frequently and is open to different interpretations.