Given the growth of world trade volume, it is now crucial to carry out the clearance and release of shipments sent by cargo in the shortest time possible. For the release of low value goods in a rather short time. Expedited Release Guide was prepared under WCO in 2003, and different declaration procedures were produced to release goods in the shortest time possible, by categorizing the goods according to their value and by determining whether the goods are subject to taxation or not. Similarly, within the scope of WTO Trade Facilitation Agreement, expedited shipment involves the provision that Member States should produce legal procedures to ensure the release of goods sent by airway in a short time.
Regulations concerning expedited shipment and its exemptions in Turkey are covered by the General Customs Communiqué (Serial Number: 4) regarding ‘’Mail and Expedited Shipment Transportation’’ and in particular by Article 45/1 and Article 62 of the Decision of the Council of Ministers no. 2009/15481 governing the procedures and principles as regards the implementation of certain articles of the Customs Law. Within this framework, expedited shipment system will be applicable to non-commercial goods not exceeding the limit of 30 kg and having a value under 1500 Euro. While tax immunity/exemption is applicable to non-commercial goods having a value under 75 Euro, according to the originating country, different tax rates such as 18-20 percent are applied to goods having value from 75 to 1500 Euro.
Legislation concerning expedited shipment transportation in Turkey:
* Article 45/1 and Article 62 of Decision of the Council of Ministers No. 2009/15481 governing the procedures and principles as regards the implementation of certain articles of the Customs Law.
* General Customs Communiqué (Serial Number: 4) about “Mail and Expedited Shipment Transportation”