September 5, 2025 · Av. Arb. Melis Belibağlı Buluz
Importing a vehicle from abroad is one of the customs transactions most prone to dispute, owing to customs valuation, the Special Consumption Tax (SCT) base, the determination of the vehicle's characteristics (age, damage status, specifications) and post-clearance audit procedures. Problems most often emerge years after importation, through investigations initiated on the basis of post-clearance audits or tip-offs, and high-value additional assessments and penalty decisions are served on vehicle owners.
Commonly Encountered Types of Dispute
- Valuation disputes: The administration considering the declared sale price of the vehicle to be too low and making a value adjustment based on comparable, catalogue or insurance values.
- SCT base and rate disputes: SCT difference assessments arising from specification differences and base-amount components.
- Characteristic-related findings: Differences in findings relating to the vehicle's damaged/scrap status, model year or engine capacity.
- Document disputes: Adverse findings from post-clearance verification of origin and movement certificates.
- Seizure: Seizure of the vehicle on suspicion of smuggling and ownership disputes.
Legal Remedies Available to the Vehicle Owner
- Objection to additional assessment and penalty decisions within fifteen days, and action before the tax court within thirty days following rejection.
- Settlement application to reduce the burden, where conditions are met.
- Objection to seizure orders within criminal proceedings and, where conditions allow, a request for release of the vehicle on security.
- Applications to protect the property rights of bona-fide third-party purchasers.
Before Importing a Vehicle
A significant proportion of disputes can be prevented through proper pre-transaction planning. Calculating the vehicle's tariff heading (GTİP), tax burden (customs duty, SCT, VAT) and import conditions in advance; keeping the sales contract, invoice and payment documents complete; and obtaining records on the vehicle's history for second-hand vehicles constitute the strongest safeguard against future assessment risks.