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UTU Hukuk & Danışmanlık
Transport Law

Customs Disputes

UTU Hukuk ve Danışmanlık2 min readUpdate:

Customs disputes, in short, are disputes arising between the customs administration and the obligor, which are resolved through administrative objection and litigation subject to specific time limits. Foreign trade, customs and banking legislation is both a complex and a frequently changing field. For this reason, in customs disputes, the special rules must be assessed together with the general provisions. Managing the dispute correctly at an early stage also reduces the risk of the matter escalating into a smuggling charge.

Contents
  1. Administrative objection and litigation
  2. Type of action and precedent decisions
  3. Frequently asked questions
  4. Consultation request

Objection and Litigation against Customs Decisions

In disputes arising between the customs administration and the obligor, administrative objection and litigation are subject to specific time limits. Under Article 242 of the Customs Law No. 4458, the obligor may object to the decisions of the customs administration before the higher customs administration within 15 days of service of the decision. If the objection is rejected, recourse may be had to the administrative courts.

The route described in the article consists of the following stages:

  1. Service of the decisionThe objection period runs from service of the customs administration’s decision.
  2. Administrative objectionThe obligor objects to the higher customs administration within 15 days.
  3. Administrative courtsIf the objection is rejected, recourse may be had to the administrative courts.

Important · Time limits

Since missing these time limits may result in loss of rights, it is important to monitor every stage of the dispute from its beginning to its conclusion.

Type of Action Subject to the Dispute and Precedent Decisions

Examining precedent decisions given in similar disputes provides guidance in determining the course to be followed at the administrative objection and litigation stages. The type of act giving rise to the dispute (such as a tax assessment, an administrative fine or the liquidation of goods) also affects the remedy to be pursued and the applicable time limit.

  • Tax assessment
  • Monetary fine
  • Liquidation of goods

Related legislation: Customs Law No. 4458 (mevzuat.gov.tr)

Customs Disputes: Frequently Asked Questions

How are customs disputes resolved?

In disputes between the customs administration and the obligor, an administrative objection is first filed; if the objection is rejected, recourse may be had to administrative courts. These routes are subject to specific time limits.

What is the time limit for objecting to a decision of the customs administration?

4458 sayılı Gümrük Kanunu’nun 242. maddesine göre yükümlü, kararın tebliğinden itibaren 15 gün içinde bir üst gümrük idaresine itiraz edebilir. Sürenin kaçırılması hak kaybına yol açabilir.

Why is the type of the act subject to the dispute important?

Whether the act is a tax assessment, an administrative fine or the liquidation of goods affects the route to be followed and the time limit. Precedent decisions in similar disputes also provide guidance in determining the route to be followed.

Consultation request

Do you have a dispute with the customs administration?

As UTU Hukuk Danışmanlık, we provide legal representation and advisory services in the field of Transport Law.

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