Decision On Amending The Decision Regarding The Implementation Of Certain Articles Of The Customs Law No. 4458 (“Decision”)

The Decision was published in the Official Gazette dated November 27, 2024, and numbered 32735. Through this Decision, the scope of the EUR 30 threshold for goods to be released for free circulation through express cargo transportation has been amended.

The Decision entered into force 30 days after its publication date, on December 27, 2024.

Determination of Declared Value

According to Articles 45 to 50 of the Customs Regulation, the declared value is determined and established by applying the valuation methods specified in these provisions in sequence.

These methods are:

(i) the sales price method,

(ii) the sales price of the same goods method,

(iii) the sales price of similar goods method,

(iv) the deduction method,

(v) the computed value method, and

(vi) the final method. These methods will be applied sequentially.

Therefore, the sales price method should be used first. If there is an obstacle to applying this method, the other methods are applied in order, and if the value cannot be determined according to the first five methods, it will be determined according to the final method. If the customs (clearance) value can be determined by the previous method, the next method will not be used. However, if the declarant’s written request is deemed appropriate by the customs administration, the order of the deduction method and computed value method may be altered

Amendment Introduced by the Decision

Before the issuance of the Decision there is no alteration in the methods. However, declare value should still be EUR 30, but transportation expenses were not included in this amount. Only the value of goods was regulated to be EUR 30. Transportation expenses were considered as a separate cost.

Based on the Decision the declared value should be equal to EUR 30 total including transportation expenses. To clarify, sales price + transportation expenses should be equal to EUR 30 based on the Decision.

Gift Products with the Main Product

Excluding transit passengers, non-commercial goods brought by passengers for personal and family use or for gifting purposes are granted an exemption when brought into free circulation. This exemption applies to goods with a total actual value not exceeding EUR 430 per passenger and EUR 150 for people under 15. However, this exemption does not apply to goods brought via postal services/ express cargo transportation.

According to the Customs Regulation, the contents of the parcel are evaluated as a whole, rather than considering whether individual products are gifts or not. Even if one product in the parcel is a gift, customs consider the entire parcel as a commercial transaction. Therefore, the “gift product” is also deemed to have been sold. For shipments, the total value, including the transportation expenses, must not exceed EUR 30. Consequently, if a gift is to be sent, its value must also be included within the EUR 30 limit.

Therefore, taxes will apply in accordance with the rates specified in the Decision Regarding the Implementation of Certain Articles of the Customs Law No. 4458.

E-commerce Platform Transaction Order with Coupoun

There is no separate regulation in Turkish law for orders made with coupons. Therefore, as with gift products, the price of the product is determined based not on the amount the buyer paid but on the price at which the seller sold the product. Whether a coupon was used or not, the uncouponed price of the product, including transportation expenses, must not exceed EUR 30.

Penalties

In practice, taxation is conducted based on the customs declaration submitted. Therefore, if it is found by the Customs Authority that certain customs (clearance) value elements have not been declared or have been under-declared, these imports will be reviewed using the prescription provisions in the Customs Law, examining up to three years back with a screening method. The customs duties that were not declared or under-declared will be collected, with a delayed surcharge applied under Article 51 of Law of Procedure for the Collection of Public Receivables, and a triple penalty applied in accordance with Article 234 of the Customs Law.

During the assessment, notification, and collection of customs penalties, a separate administrative fine for each customs duty, VAT, special consumption tax penalty, etc., corresponding to each free circulation declaration will be applied according to Article 241, Paragraph 1 of the Customs Law.