At the heart of foreign trade, customs procedures are not only about moving goods across borders but also about conducting trade in a legal, regulated, and sustainable manner.

 

What Are Customs Procedures and Why Are They So Critical?

The customs process includes all operations carried out in accordance with customs legislation during the import or export of goods to or from a country. These operations involve not only the legal entry and exit of goods but also fulfilling tax obligations, conducting safety checks, and ensuring compliance with trade policies.

Time Management: Delays in customs procedures directly affect delivery timelines.

Cost Control: Incorrect declarations and missing documents can result in penalties and unexpected costs.

Legal Compliance: Customs processes directly impact a company's reputation and compliance level.

That’s why customs is one of the most delicate and critical aspects of foreign trade.

 

Customs Clearance Procedures

1. PREPARATION OF DECLARATION
Customs procedures start with a customs declaration filed electronically. This includes the type, quantity, value, origin, and customs regime of the goods. Choosing the correct regime is crucial: import for free circulation, temporary import, inward processing, transit, etc.

2. OBTAINING DOCUMENTS
Essential documents for customs procedures include:

• Commercial invoice
• Transport document (bill of lading, CMR, etc.)
• Packing list
• Certificates of origin (e.g., A.TR, EUR.1)
• Letter of credit or payment documents
• Compliance certificates and permits (e.g., CE Certificate, TAREKS approvals, health certificates, etc.)

3. RISK ANALYSIS AND CONTROLS

Customs systems (like TAREKS, BİLGE) automatically evaluate the submitted declaration. Based on risk assessment, goods are assigned to:

• Green Line: No document or physical inspection, processed directly.
• Yellow Line: Document check only.
• Red Line: Both document and physical inspection.
• Blue Line: For authorized economic operators, post-clearance audit.

4. PAYMENT OF TAXES AND DUTIES

In imports, VAT, customs duties, and special consumption taxes are calculated and charged. In exports, taxes are generally not charged and may even be subject to incentives. Taxes are calculated based on the declared value.

5. RELEASE FROM CUSTOMS

Once all documents are complete and taxes paid, the goods can be released. They are either sent to a bonded warehouse, released into free circulation, or directed according to the selected customs regime.

 

KEY POINTS TO CONSIDER

• Incorrect or incomplete declarations may result in penalties.
• The HS Code (Customs Tariff Statistical Position) must be accurately determined.
• Working with authorized customs brokers facilitates the process.
• The relevant regulations (Law No. 4458 and related legislation) are frequently updated.

 

The Biggest Risk in Customs Processes: Ignorance and Negligence

In Turkey, many companies underestimate the importance of customs procedures. Last-minute documents, incorrect declarations, or wrong HS codes can lead to penalties and delays. However, when managed by experts, the process can be both smooth and risk-free.