ACCORDING TO THE FIRST SECTION OF ARTICLE 241 OF THE LAW, ACTIONS REQUESTING THE PENALTY OF IRREGULARITY
ACCORDING TO ARTICLE 241 OF CUSTOMS LAW
241- 1. Without prejudice to the cases in which a separate penalty has been determined in this Law, an irregularity penalty of TL sixty is applied to those who violate the provisions of this Law and the secondary regulations enacted based on the powers granted in this Law, provided that it is expressly stipulated in the said regulations.
The penalty for irregularity specified in the first paragraph is applied as;
For 2023, in accordance with the Customs General Communique (Customs Transactions) (Serial No: 189), is TL 523,00
For 2022, in accordance with the Customs General Communique (Customs Transactions) (Serial No: 181),is TL 235.00,
For 2021, in accordance with the Customs General Communique (Customs Transactions) (Serial No: 169) is TL 173.00,
For 2020, in accordance with the Customs General Communiqué (Customs Transactions) (Serial No: 163) is TL 159.00,
For 2019, in accordance with the Customs General Communiqué (Customs Transactions) (Serial No: 157) is TL 130.00,
For 2018, in accordance with the Customs General Communiqué (Customs Transactions) (Serial No: 146) is TL 105.00,
For 2017, in accordance with the Customs General Communiqué (Customs Transactions) (Serial No: 143) is TL 92.00,
For 2016, in accordance with the Customs General Communiqué (Customs Transactions) (Serial No: 138) is TL 89.00,
For 2015, in accordance with the Customs General Communiqué (Customs Transactions) (Serial No: 119) is TL 85.00,
For 2014, in accordance with the Customs General Communiqué (Customs Transactions) (Serial No: 111) is TL 78.00,
For 2013, in accordance with the Customs General Communiqué (Customs Transactions) (Serial No: 101) is TL 76.00,
For 2012, in accordance with the Customs General Communiqué (Customs Transactions) (Serial No: 89) is TL 71.00,
For 2011, in accordance with the Customs General Communiqué (Customs Transactions) (Serial No: 77) is TL 65.00,
For 2010, in accordance with the Customs General Communiqué (Customs Transactions) (Serial No: 76) is TL 61.00
2. The amount specified in paragraph 1 is increased each year at the revaluation rate determined in accordance with the Tax Procedure Law No. 213 in relation to the previous year, amounts up to TL 1,000,000 are not taken into account in this calculation.
3. The irregularity penalty shall be applied as twice the amount specified in paragraph 1 in the following cases:
a) According to Articles 6 and 7, the documents and information that form the basis for the decisions taken by the customs administrations are given incorrectly by the persons concerned;
b) Although there is no tax loss, there is a sales transaction between persons who have a relationship with each other in accordance with Article 24 and this relationship is not declared;
c) Failure to inform the customs administration by the owner or the operator or his agent, within the periods to be determined by the regulation, during the arrival and departure of the ships coming from foreign ports or going from the Turkish Customs Territory to foreign ports;
d) The commercial or official document used as a summary statement or summary statement in accordance with Article 35/A is not submitted in due time;
e) Vehicles carrying transit goods by road in the Customs Territory of Turkey exceed the deadlines given in Article 91 by up to 24 hours;
f) Deficiencies in the technical equipment of customs warehouses specified in paragraph 3 of Article 93;
g) The goods subject to the customs warehouse regime are not registered by the operators on the date they are placed in the warehouses;
h) The goods brought into the Customs Territory of Turkey within the scope of the inward processing regime and the processing under customs control regime are completed, re-exported or subjected to a customs-approved treatment or use, within one month following the expiry of the permitted period,
ı) Bringing back the goods temporarily removed from the Customs Territory of Turkey after exceeding the given time;
j) Without prejudice to the provisions of the Anti-Smuggling Law, there is a difference of more than 10% in the amount or type of the exported goods according to the declaration and the accompanying documents,
k) Persons working in or entering or leaving free zones do not comply with the rules set by this Law.
l) The goods brought into the Customs Territory of Turkey within the scope of the temporary importation regime are re-exported or subjected to a customs-approved treatment or use within one month following the expiry of the given period,
m) Proof with acceptable documents that the goods imported within the scope of the temporary importation regime were taken out of the Customs Territory of Turkey without informing the customs administration, but within the time limit.
4. The irregularity penalty is applied as four times the amount specified in paragraph 1 in the following cases:
a) Pursuing business in the customs administrations on behalf of or on behalf of another person, although a person does not have a valid representation authority in accordance with the provisions of Article 5;
b) Contrary to the provisions of paragraph 2 of Article 34, road vehicles continue on their way by taking cargo or passengers without the permission of the customs administration;
c) Unloading goods from vehicles in violation of the provisions of the first paragraph of Article 45, misrepresentation of the type of goods registered in the commercial and official documents used as summary declaration or summary declaration, or the types of containers and the numbers and signs registered on them do not comply with the summary declaration records,
d) Vehicles carrying transit goods by road in the Customs Territory of Turkey exceed the deadlines given in Article 91 by up to 48 hours;
e) The goods brought to general warehouses and free zones, which are flammable, explosive or dangerous for the goods they are together, or which require special mechanisms and structures to be protected, are stored in places where general purpose goods are placed, contrary to the provisions of Articles 94 and 154;
f) Subjecting the goods in customs warehouses to the handling specified in Article 102 without the permission of the customs administrations;
g) The goods brought into the Customs Territory of Turkey within the scope of the temporary importation regime are re-exported or subjected to a customs-approved treatment or use within a period not exceeding two months following the expiry of the given period,
h) Completion of the procedures required by the procedure, re-exportation or subjecting them to a customs-approved treatment or use, within a period not exceeding two months following the expiry of the permitted period of the goods brought into the Customs Territory of Turkey within the scope of the inward processing regime and the processing procedure under customs control,
ı) ……repealed.( MevzuatNet)
5. The irregularity penalty shall be applied as six times the amount specified in the first paragraph in the following cases:
a) If the vehicles carrying transit goods by road in the Customs Territory of Turkey exceed the periods given in accordance with Article 91 by up to seventy-two hours,
b) Re-exporting vehicles brought into the Customs Territory of Turkey within the scope of the temporary importation regime, or subjecting them to a customs-approved treatment or use, within a period not exceeding three months following the expiry of the given period.
6. The irregularity penalty is applied as eight times the amount specified in paragraph 1 in the following cases:
a) Contrary to the provisions of paragraph 3 of Article 34, in cases where the ships entering the Customs Territory of Turkey change their route, stop on the way, contact other ships, do not block the way for customs surveillance or dock at places where there is no customs office, and in cases where there is no cargo, it is not taken or the cargo is transferred to another failure to prove that it has been ported or is an average;
b) The movement of vehicles outside the pre-determined routes specified in Articles 33 and 91;
c) Vehicles carrying transit goods by road in the Customs Territory of Turkey exceed the deadlines given in Article 91 for more than 72 hours.
d) Failure to present the information and documents requested in writing pursuant to Article 11 and documents required to be kept for five years pursuant to Article 13 during customs control.
e) Traveling abroad without a vehicle, without informing the customs administration, by the right holders who bring the vehicles with foreign license plates for personal use into the Customs Territory of Turkey within the scope of the temporary importation regime.
7. In case of non-compliance with the maximum prices determined by the Ministry in accordance with the third paragraph of Article 218 of this Law, an irregularity penalty of five thousand Turkish liras is applied for each transaction.
(CUSTOMS REGULATION ANNEX-82)
Sequence Number Subject
1 The obligee avoids the obligation to provide the information requested by the customs administrations.
2 non-compliance with the provisions regarding the control of vehicles specified in article 72.
3 Cancellation of summary declaration (caused by the fault of the obligee).
4 Declaration cancellation (caused by the fault of the obligee).
5 Failure to submit the documents required to be attached to the declaration within due time.
6 Failure to present despite presence of freight invoice and/or insurance policy
7 (Repealed by Official Gazette dated 30.04.2011 and numbered 27920)
8 The total invoice value is not written in US Dollars in the “Statistical Value” box of the customs declaration.
9 Detection that EUR.1, Form A, A.TR documents are available as a result of post-control, but are not attached to the declaration.
10 Timeline violation in Common Simplified Procedure applications.
11 Except for the transactions carried out within the scope of the common simplified procedure with full declaration, the violations mentioned in Article 234 of the Law as a result of the control of the declaration do not create a tax difference or create a tax difference not exceeding 5%.
12 Proving that the defect in the goods subject to the transit regime is caused by wrong or incomplete loading during the inspection at the destination customs office.
13 Excess of goods subject to transit procedure during the inspection at the destination customs office.
14 In the inspection of the goods shipped within the scope of the transit declaration at the destination customs, an excess of the same amount of type and type is found.
15 Change of customs administration in transit declaration except force majeure and unexpected circumstances.
16 There is a difference of less than 10% in quantity and type in the inspection made at the destination customs office of the transit goods whose export procedures have been completed.
17 Detection that the goods are declared in a different Hs Code in the declaration regarding the warehouse regime.
18 Differences that are not based on force majeure in year-end equilibria transactions carried out in refineries.
19 Request for revision by submitting the necessary information and documents after the registration of the export declaration of the processed product that is envisaged to be exported within the scope of Domestic Processing Permit.
20 Violation of the deadline stipulated for the application for closure of the Domestic Processing Permit commitment account.
21 Changes in customs declaration line code and/or exemption code processed within the scope of Internal Processing Authorization Certificate.
22 Extension of the permit period according to the project duration in the applications for additional period made after the end of the Internal Processing Permit but within the project period.
23 Re-exportation of the goods subject to temporary importation from a customs office different from the customs administration specified in the Economic Effective Customs Regimes Authorization Form or subjecting them to another customs-approved treatment or use
24 Detection that A.TR, EUR.1/EUR.MED, invoice statement/EUR.MED invoice statement and Form A documents have been issued in a way that does not comply with the relevant Cabinet decision or the provisions of the relevant regulations.
25 Non-compliance with the declaration obligation for temporarily imported packages.
26 It is determined that the temporary export goods are not brought back at the end of the additional periods given by the customs for a period of three years, if any.
27 Transforming temporary export into final export by exceeding its duration.
28 Correction of Customs Status Document.
29 Failure to process the information in the inventory books on time when entering and leaving goods in the free zone.
30 Submission of the customs declaration issued for fuel and food products delivered under export provision exceeding the stipulated time.
31 Interns and assistant customs consultants are not notified of starting and leaving work within the stipulated time.
32 Notifications of individuals and companies of customs brokers within the stipulated time.
33 Failure to make timely declarations for changes in company file and other cases.
34 Failure to fulfill the obligations to benefit from the lump-sum collateral in due time.
35 Obligations benefiting from lump-sum collateral do not update their collateral in due time.
36 TIR (Transports Internationaux Routiers) vehicles not stopping by TIR inspection and accommodation points on the TIR route in order to ensure their inspection and control
37 Application to the customs office that issued the permit by the end-user permit right holder, after a period of thirty days from the expiry of the period stipulated in the permit document.
38 Cancellation of end-user permit (in case of fault of the obligee)
39 Non-compliance with the Minimum Wage Tariff approved in accordance with the tenth paragraph of the Temporary Article 6 of the Customs Law (Separately for each Minimum Wage Tariff subject)
40 Reports prepared by Authorized Customs Brokers are not submitted in due time
41 Bringing excess goods in the application of the passenger accompanying goods exemption
42 The goods taken into the warehouse are not stored in an orderly and countable manner.
