February 12, 2026 · Av. Arb. Melis Belibağlı Buluz
Import surveillance is a trade-policy instrument operated by the Ministry of Trade for the purpose of monitoring the importation of certain goods by quantity or value. In practice, surveillance works by establishing a unit-value threshold for goods in the relevant communiqués and requiring a surveillance certificate from importers who declare a value below this threshold.
Importers wishing to proceed without obtaining a surveillance certificate effectively "raise" their declared genuine sale price to the surveillance value; customs duty, additional customs duty and VAT are then paid on this inflated value. As a result, a legally contentious tax burden arises on the difference between the actual price of the goods and the surveillance value.
Can Overpaid Duties Be Recovered?
Articles 211 et seq. of the Customs Law No. 4458 regulate the refund of customs duties that were not legally due. In settled case law, it is accepted that the basis of customs value is the transaction value and that a surveillance value established by an administrative regulation cannot replace the actual sale price of the goods. Within this framework, it is possible to apply for a refund of duties paid on the inflated value.
The foundation of customs value is the transaction value; declarations filed under reservation and refund applications made within the prescribed time limits are of key importance in the recovery of overpaid duties.
Procedure to Follow
- Refund application: A refund application for the overpaid duties is submitted to the relevant customs office within the period prescribed by the Law, running from the date the duties were notified.
- Objection: If the application is rejected, an objection is filed with the superior authority (regional directorate) within fifteen days of notification of the rejection.
- Litigation: If the objection is also rejected, an action is brought before the competent tax court within thirty days.
Points to Bear in Mind
- Filing the declaration under reservation provides an important procedural safeguard for any future litigation.
- If deadlines are missed, the right to claim is substantially weakened; tracking deadlines is critical.
- Since the administration's approach to refund requests and its additional-assessment practices have been changing in recent times, the application strategy must be determined on a case-by-case basis.
- A holistic assessment should be made in conjunction with the objection and settlement avenues conducted in parallel with the surveillance regime.