Republic of Turkey

MINISTRY of TRADE

Advance Ruling

Advance Ruling


The process regarding the accurate determination of the classification of the tariff of the goods, origin and customs value, is controversial and time consuming.  It is possible to provide an external legal information to foreign trade operators, for the determination of the origin, value and tariff classification of goods.  The ultimate goal is to reduce the losses, and apply the rules accurately and uniformly. Providing information to requesters is regulated in detail by national legislation and international agreements.

Within the scope of “International Convention on the Simplification and Harmonization of Customs Procedures” signed in 1999, the Customs Authorities of the Contracting Parties provide exact, rapid and free information to the requesters as regards special cases of the request. Advance Rulings are regulated in Article 3 of “World Trade Organization Trade Facilitation Agreement” adopted by WTO General Council on 27th of November 2014. This Agreement has not taken effect yet. The Turkish Customs Law no 4458 stipulates that people may request information from customs authorities with regard to the application of legislation.

Within this scope, Advance Rulings may be defined as information provided to the applicant by customs authorities. Two types of Advance Rulings are available in the Turkish legislation: Advance Ruling on Origin and Advance Ruling on Tariff (Customs Law no 4458, Article 9).

Advance Ruling on Origin: Administrative decision concerning the determination of the preferential and non-preferential origin of goods. Such decision is taken by the Turkish Ministry of Customs and Trade upon a written request. The decision will remain in effect for 3 years as from the date of issue. Application conditions and procedures are regulated by Customs Regulation, Article 29.

Advance Ruling on Tariff: Administrative decision concerning the classification of goods enumerated in the Turkish Customs Tariff Schedule, is taken by the Office of Customs and Enforcement duly authorized by the Turkish Ministry of Customs and Trade. This decision will be in effect for 6 years as from the date of issue. Application conditions and procedures are regulated by Customs Regulation, Article 28.

Advance ruling will inure to the benefit of the applicant. In terms of advance ruling on origin, the Customs authority notifies the applicant of the result within 5 months from the date of application. On the other hand, the applicant will be informed on the advance ruling tariff within 3 months as from the date of application. Advance Ruling loses its validity with the notification of the customs administration that the Ruling has been amended or revoked. Such amendment or revocation will be based on the relevant national or international legislation.

Legislation concerning information and advance ruling in Turkey:

 

  • Customs Law, Article 8 and 9
  • Customs Regulation, Article 28 and 29
  • General Customs Communiqué (13.08.2008, no 26815, promulgated in Official Journal Serial no:10)