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7. Preview of the terms of authority and 9. Conclusion
permissions
As provided above, within the scope of the Regulation
One of the significant amendments made on June 25 is that on the Amendment of the Regulation for Facilitation of
whether the conditions for preliminary review are met is Customs Transactions published in the Official Gazette
subject to preliminary monitoring by the regional directorate, dated 25.06.2018, significant responsibilities have
which issues a certificate every 3 years as of the date the been introduced for the companies entitled with an
that the certificate is issued. Accordingly, the documents AEO certificate. Some of the most significant of those
related to the authentication of these conditions and the arrangements may be considered as;
Annex-2 questionnaire and activity reports are submitted
to the General Directorate by the regional directorate every • Establishment of continuous training, internal control and
three years from the date the certificate was issued within internal audit structure,
five workdays following the completion of the preliminary • Notification of the Administration concerning the
monitoring. changes within the company (such as the changes about
members of the board of directors, real persons with
8. On-site monitoring and retrospective control more than ten percent of the capital, customs officers
of the conditions of authorizations and permits and representatives in the foreign trade transactions, new
warehouse opening),
After the activity of preview, updated questionnaire and • Preparation of annual activity report,
annual report will be sent to the General Directorate and the
company will be subject to on-site monitoring and checks for • Standing prepared for a preview activity to be handled
customs procedures. once every 3 years,
• Standing prepared for on-site monitoring activity to be
Within the scope of on-site monitoring and retroactive handled once every 3 years.
inspections of the operations, the facilities of the company
will be inspected by the Inspector based on the principles of
on-site inspection every three years. Likewise, every three
years, customs procedures will be checked retrospectively
in accordance with the Regulation on Post-Control and Risky
Operations.

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.
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