Limonluk Mah. İsmet İnönü Blv. No:181/1 Yenişehir / Mersin
Practice Area

Customs Law and Customs Litigation

Customs law is a technical field governed by the Customs Law No. 4458 and its comprehensive secondary legislation, regulating all processes from the entry to the exit of goods in the Turkish Customs Territory, the duties arising during these processes and the supervisory powers of the administration. Companies engaged in international trade as well as individuals conducting one-off imports are subject to the time limits and procedural requirements of this legislation.

Our office provides representation and consultancy at every stage of customs disputes, from the administrative phase through to litigation.

Key Areas of Service

  • Objection and litigation against additional assessment and administrative fine decisions
  • Customs valuation disputes (value adjustments, royalty/licence fees, surveillance values)
  • Tariff classification (GTİP) and origin disputes, A.TR / EUR.1 post-clearance verification processes
  • Applications and litigation for the refund of overpaid duties
  • Customs settlement applications and representation at settlement negotiations
  • Disputes arising from inward processing, bonded warehouse, transit and temporary admission regimes
  • Advisory during post-clearance audit (company inspection) processes
  • Applications against liquidation and seizure measures

Why Are Deadlines So Critical?

Administrative appeals and litigation avenues in customs disputes are subject to short and absolute deadlines: fifteen days from notification of the decision for settlement and objection, thirty days for litigation following rejection of the objection. Missing these deadlines often extinguishes the right entirely. It is crucial to ascertain the deadlines as soon as notification is received and to sequence the correct course of action (settlement or objection).

Our Approach

In every case, we first establish the technical picture: the declaration and its annexes, value declaration forms, contracts and payment records are reviewed for the conformity of the administration's findings with the legislation; precedent court decisions are researched and the administrative phase and litigation phase are planned as a single unified strategy.

Note: The information on this page is for general informational purposes. Please seek personalised legal advice for your specific case.