January 28, 2026 · Av. Arb. Melis Belibağlı Buluz
The customs administration issues an additional assessment for duties it determines to have been underpaid as a result of declaration checks, post-clearance audits or investigations, and an administrative fine decision for regulatory non-compliance. Upon notification of these decisions, important time-bound rights arise for the obligor, and if these rights are not exercised the decisions become final.
1. Settlement
The obligor may apply for settlement regarding the customs duties and penalties notified to them within fifteen days of notification. A reduction of part of the amount claimed is possible at the settlement meeting; if settlement is reached, the matter cannot be taken to court. If no settlement is reached, the objection period resumes from where it left off.
2. Objection
If the settlement route is not pursued or if settlement fails, an objection must be filed with the superior authority within fifteen days of notification of the decision. Objection is a mandatory preliminary remedy that must be exhausted before litigation; filing a direct action may result in dismissal on procedural grounds. The objection petition should be supported with technical arguments on valuation, tariff classification, origin and the penalty provision, as this is also determinative for the subsequent litigation stage.
3. Action before the Tax Court
If the objection is rejected, or if no reply is given within sixty days (constructive rejection), an annulment action must be brought before the competent tax court within thirty days. In the proceedings, all aspects of the act are scrutinised, including the method of customs valuation, tariff heading, proof of origin, the elements of the penalised act and the statute of limitations.
Commonly Encountered Disputes in Practice
- Value adjustments and the addition of royalty/licence fees to the customs value
- Additional assessments arising from changes in tariff heading (GTİP)
- Post-clearance verification findings relating to certificates of origin and A.TR/EUR.1 documents
- Problems with the closure of inward-processing regime commitment accounts
- Surveillance values and refund claims
Given the short deadlines and the necessity of correctly sequencing the application order (settlement – objection – litigation), it is of great importance to document the date of notification and to track deadlines carefully.