We have compiled the official sources most frequently needed in customs, tax and judicial proceedings for your convenience. Links redirect to the official websites of the relevant institutions.
Additional assessment, settlement, GTİP, EUR.1, bonded warehouse, demurrage, surveillance measures… Plain-language explanations of the most frequently encountered concepts, all on one page.
Open GlossaryYou can access the texts of the most frequently consulted fundamental statutes via the Legislation Information System.
Electronic services and information resources of the Ministry of Trade relating to customs procedures.
Electronic services offered by the Revenue Administration to taxpayers.
Query and information resources relating to your litigation and mediation proceedings.
Since customs disputes are largely conducted on file and through the UYAP system, we provide services in customs disputes across all customs regions of Turkey. The main port and border-gate regions where we practise:
Disputes arising from Mersin International Port (MIP) and Mersin customs office operations — the centre of our practice.
Customs operations at Ambarlı and Haydarpaşa ports, and İstanbul Airport and Sabiha Gökçen customs.
Customs disputes originating from Alsancak Port and the Aegean Free Zone.
Operations at Gebze, Derince Port and the customs directorates in the Gulf region.
Disputes arising from Gemlik Port and Bursa customs offices.
Customs operations at Antalya Port, airport and free zone.
Disputes relating to Cilvegözü Border Gate and Hatay customs offices.
Customs operations relating to İskenderun Port and regional industrial imports.
Customs disputes relating to Kapıköy Border Gate and trade with Iran.
Customs and smuggling files originating from Gürbulak Border Gate (Iran).
Customs operations at Hopa Port and Sarp Border Gate (Georgia).
Customs and transit operations originating from Habur Border Gate (Iraq).
All customs regions including Gemlik, Aliağa, Çeşme, Kuşadası, Bandırma, Tekirdağ, Gebze, Dilovası, Derince, Körfez, Ambarlı, Tuzla, Pendik, Taşucu, Dörtyol, Payas, Samsun, Trabzon, Zonguldak and Karadeniz Ereğli customs offices.
| Code | Regime |
|---|---|
| 10 | Definitive export |
| 21 | Outward processing |
| 40 | Release for free circulation (definitive import) |
| 51 | Inward processing (conditional relief) |
| 53 | Temporary admission |
| 71 | Customs warehousing |
| 91 | Processing under customs control |
| Abbreviation | Delivery Term |
|---|---|
| EXW | Ex Works |
| FCA | Free Carrier |
| FAS | Free Alongside Ship |
| FOB | Free on Board |
| CFR | Cost and Freight |
| CIF | Cost, Insurance and Freight |
| CPT | Carriage Paid To |
| CIP | Carriage and Insurance Paid To |
| DAP | Delivered at Place |
| DPU | Delivered at Place Unloaded |
| DDP | Delivered Duty Paid |
| Code | Mode of Transport |
|---|---|
| 1 | Maritime transport |
| 2 | Rail transport |
| 3 | Road transport |
| 4 | Air transport |
| 5 | Postal transport |
| 7 | Fixed installations (pipeline etc.) |
| 8 | Inland waterway transport |
