What Jobs Does a Customs Lawyer Do?

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Foreign Trade and Customs Lawyer provides legal assistance in disputes within the scope of customs law legislation.

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• Resolution of disputes about customs duties,

• International purchase, sale, rental, service, transportation etc. preparation, implementation, modification, updating, auditing,

• Management of objection processes to fines arising from customs law,

• All kinds of consultancy services within the scope of the Customs Law,

• Providing legal support regarding risk score and customs inspections, objections etc. monitoring processes,

• Preparation of customs declarations etc. follow-up of transactions,

• Resolution of disputes regarding international transportation,

• Completion of missing documents-documents, making them in accordance with the procedure,

• Legal support regarding free zones,

• Determination of international delivery and payment methods,

• Fulfilling the necessary procedures regarding the goods in temporary warehouses and warehouses,

• Providing consultancy services on the confiscation of goods and transfer of ownership to the public,

• Providing legal consultancy services on exemptions and investment incentive regimes,

• It carries out criminal actions that may be in your favor or against you regarding the smuggling acts specified within the scope of the Anti-Smuggling Law No. 5607.

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What Cases Do Customs Lawyers Hear?

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• General legal consultancy and litigation procedures for manufacturers, importers and exporters about customs practices,

• Cases for the resolution of disputes in international transportation,

• Cases for the settlement of disputes on customs duties,

• It deals with cases related to international delivery and payment methods.

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What are Customs Smuggling Offenses?

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The crime of customs smuggling is the entry or exit of a goods subject to customs, by entering or leaving the country without customs procedures. Since customs smuggling offenses occur when something is taken abroad or entered into the country in violation of certain procedures and financial obligations, as a rule, all kinds of goods can be the subject of smuggling crimes.

 

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What are the Items Constituting the Subject of Smuggling Crime?

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• Alcohol

• Cigaret

• Fuel (petroleum)

• Weapon etc. are items.

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The crime of customs smuggling is used to indicate the smuggling acts defined in Article 3 of the Anti-Smuggling Law No. 5607. According to this law, the crime of customs smuggling; It can be committed in two ways as "import smuggling crime" and "export smuggling crime".

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What is the Penalty for Import Smuggling?

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The person who brings the goods into the country without subjecting them to customs procedures is punished with imprisonment from one year to five years and a judicial fine up to ten thousand days. If the goods are brought into the country from outside the customs gates, the penalty to be imposed is increased from one third to half (K. 5607 art. 3/1).

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What is the Penalty for Export Smuggling Offense?

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The person who removes the goods whose export is prohibited by law, is punished with imprisonment from one year to three years and a judicial fine of up to five thousand days, unless the act does not constitute another crime that requires a heavier penalty.

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What is the Aggravated Form of Import and Export Smuggling Penalty?

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• In the event that the crime of smuggling is committed in an organized manner (the crime of smuggling in case of formation), that is, within the framework of the activity of an organization, the penalty to be given to the perpetrator is increased up to 2 times (K. If the crime of smuggling is committed by 3 or more people together, although not in an organized manner, the penalty of the crime is increased by 1/2 (K. 5607 art. 4/2).

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• In the case of smuggling, if the value of the goods subject to the crime is exorbitant, that is, high, the penalties to be given to the perpetrator are increased from half to one fold.

 

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What is Customs Duty?

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The term “customs duties” refers to all of the import duties or export duties applied to the goods upon their importation or exportation from Turkey (Customs Law art. 3/8).

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What is the Penalty of Customs Tax?

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Customs tax misdemeanors and penalties; It is divided into two as customs misdemeanors and penalties that cause tax loss, and irregularity penalties:

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• Customs misdemeanors and fines that cause tax loss are included in Articles 234 to 238 of the Customs Law No. 4458. It is not possible to cut the customs tax penalties specified in these articles without tax loss. If there is no tax loss despite the fact that it is an illegal transaction, irregularity penalty may be imposed on the persons concerned.

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• Penalties for irregularities are regulated between articles 239 and 241 of the 4458 Customs Law. Irregularity is the violation of the formal and procedural provisions of the tax laws (VUK art.351).

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In Which Court Are Customs Cases Heared?

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• In disputes related to customs duties, the competent court is the tax court of the place where the customs directorate is located, which calculates the tax receivable by the tax office over the base and proportions specified in the law. If there is no tax court in the place where the customs office is located, the tax court it is included in the jurisdiction is authorized to settle the dispute.

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• However, it is not possible to file a lawsuit directly in the tax court regarding customs duties or fines, it is obligatory to appeal or compromise first.