Domestic and foreign trade is one of the biggest factors for the development of a country. It also covers a large part of the national income of the country. As with everything, foreign trade also has obligations. As you know, foreign trade includes import and export.

Domestic and foreign trade is one of the biggest factors for the development of a country. It also covers a large part of the national income of the country. As with everything, foreign trade also has obligations. As you know, foreign trade includes import and export. All of the rules covering all obligations, laws and regulations regarding import and export are regulated within the framework of the Customs Law. All large and small businesses dealing with import and export are obliged to act within the framework of the Customs Law .

Although the customs law, which covers all obligations related to import and export, was first implemented in 1999, we are now using its updated version in 2009. Customs Legislation and practices, obligations and penalties, including the Customs Law, cover 12 books.

Customs Legislation and Practices
It is possible to list the 12 books covered by the Customs Legislation and practices in which the customs law and its provisions are as follows;

1. General Provisions: In this book, initially the purpose, scope, grounds and definitions are determined. The rights and obligations of individuals continue with the decisions, information and deadlines.
2. Factors Regarding the Implementation of Customs Duties and Other Measures Envisioned for Goods Trade: Customs tariff covers the trade of goods such as the origin of the goods and the value of the goods.
3. Provisions to be Applied until the Goods Brought into the Customs Territory is Subjected to a Process or Use Approved by Customs: Covers processes such as entry, unloading, storage, vehicle and passenger transactions of the goods.
4. Customs Approved Transaction or Use: It includes provisions such as customs declaration and customs regime, protection of intellectual property, free movement and transit regime.
5. Goods Leaving the Customs Territory of Turkey: It is the part that covers the process of the goods leaving the customs territory.
6. Characteristic Activities: This is the part that includes exemption from customs duties and diplomatic exemptions.
7. Other Customs Transactions: It is the part that covers other customs operations such as postal customs operations.
8. Customs Obligation: It is the part that consists of the general obligations arising, customs tax accrual, notification, guarantee, refund and removal of taxes and fines and covers them.
9. Other Provisions: This is the part that includes the temporary storage place and customs warehouses and general prisons, customs directorates and working hours, business follow-up at the customs, customs consultants and assistant customs consultants and covers their convictions.
10. Penalties: It is the part that includes general provisions, penalties applied to transactions that may cause tax loss, and penalties arising from irregularities and their convictions.
11. Objections: This is the part that contains all the obligations regarding the objections.
12. Provisional and Final Provisions: It is the part that contains the temporary and final provisions and refers to and includes the parts that are not mentioned, except for the other books.

In these books, you can find everything you need to know and pay attention to about Customs Legislation and its applications . You can identify the books and parts you need to look at according to your needs and situation through this article. Customs Legislation and practices covering almost everything related to the Customs Law; It evaluates all the situations that have occurred and may occur and includes solutions and convictions within the framework of that situation.