Customs Controlü Under Processing
Customs control Processing under refers to the entry into free circulation within the scope of import duties of the products obtained from such transactions, which are not put into free circulation and change their quality or status without being subject to import taxes or trade policy measures.
Customs control This process, also known as the under-processing regime, applies to transactions in which the import tax of processed products is much lower than the tax on imported products or to various technical regulations required during entry into free circulation. It must be subjected to processing activities to ensure its conformity. Customs controlled. For processing permission under the following conditions, an application must be made to the customs administration regarding data processing and technique.
Customs control For goods brought under the processing regime, 20% of the amount of customs duties of the goods is shown as guarantee to the customs office. 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. Customs directorate Within the scope of Public Receivables Collection Procedure No. 6183; According to Article 10 of the Law on Security, types of collateral are accepted as collateral.
Customs Control Permission to Process Under
Customs control is required for companies to carry out the above-mentioned transactions and benefit from these transactions in the best way. processing authorization is required under is heard. Customs directorate Within the scope of the application, 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, force majeure or unexpected situations or justified reasons put forward by the permit holder. An extension of up to 1 month is possible. Documents received from the public and organizations regarding force majeure or unexpected circumstances must be documented.
Customs control In order to terminate the processing permit under the customs regulations, the determination report prepared by the authorized customs consultant regarding whether the conditions specified in Articles 374 and 375 of the Customs Regulation are fulfilled is required to verify the actual processing activity. ;within the specified period or at the latest; It must be submitted to the customs directorate within 1 month after the end of the said period.
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