REPUBLIC OF TURKEY

MINISTRY of CUSTOMS and TRADE

Risk Management and Control

What is BİLGE?
 

BİLGE (Computerized Customs Transactions) is a system used in national customs operations enabling operators to electronically register the signed summary declaration (before arrival of vehicle), customs declaration, TIR Carnet and declaration of expedited shipments by means of the web services or computers placed in customs offices.
 
The system includes a tariff module calculating taxes/other duties and informing the operators as regards the documents (permissions/approvals) which have to be lodged at customs offices along with the customs declaration. This module is regularly updated pursuant to legislative regulations.
 
Besides the tariff module the system also includes an accounting module that records the payment information as well as the guarantees related to taxes and other duties.
 

 
What is the Single Window System of Turkey?
 

Single Window System is a system ensuring  the acquisition of desired documents (e-document) at the time of implementation of  customs procedures in one place and completing the customs operations all in one place (e-application).
 
There are two stages of the system: e-document and e-application.

 
  • “e-document”: The permission, approval or documents organized by the relevant Ministry/Institution are transmitted electronically to the Ministry of Customs and Trade, in a manner to allow those documents to be directly used for customs transactions, without any further need for manual delivery.
  • “e-application”: The application submitted for any permission, approval or documents is transmitted by the electronic system of Ministry of Customs and Trade to the related Ministry/Institution. Declarants are eventually informed about the result of their application by the relevant institutions.
 More Information
 
What is the New Computerized Transit System (NCTS)? 
 

The New Computerized Transit System (NCTS) is a European wide system ofelectronic declaration and processing, designed to provide better management and control of Community and Common Transit.

As of 01/01/2012, Turkey has launched the use of NCTS in national transit transactions.  Following the completion of the legislative framework for adoption of Common Transit Convention at national level, the Turkish Parliament have adopted Common Transit Convention and Convention on The Simplification of Formalities in Trade in Goods.  In 01/12/2012 Turkey has launched the use of Common Transit System in transit transactions with EU and EFTA countries.


 
What is the Advance Cargo Declaration?

The EU Advance Cargo Declaration Regime (“the Regime”) has come into effect on 1 January 2011. The purpose of the Regime is to ensure the security of EU Member States through a better monitoring of the movement of goods. (http://www.skuld.com/topics/legal/pi/eu-advance-cargo-declaration-regime/)

The EU Advance Cargo Declaration Regime will apply in the following three cases:

 
  • The IMPORT of goods from third countries to one or more EU Member States;
  • The EXPORT of goods from one or more EU Member States to third countries; or
  • The TRANSIT of goods, which are not in free circulation, over the territory of one or more EU Member States.
What is the legal basis of Post Clearance Control and how is it conducted?
 

In the Article 73 of the 4458 Customs Code  entitled Control of Declaration After Delivery of the Goods stated that the customs administrations may (after releasing the goods and in order to satisfy themselves as to the accuracy of the particulars contained in the declaration) inspect the commercial documents and data relating to the import or export formalities in respect of the goods concerned or to subsequent commercial formalities involving those goods.

As regards  the implementation of this Article, Turkish Customs Regulation of Post- Clearance Controls and Control of Risky Transactions was issued in Official Journal No.27037 on the 27th October of 2008. With this regulation, planned and systematic post-clearance controls based on risk analysis have been initiated at the Ministry of Customs and Trade. 

 
What are the Secondary Control Operations (SCO) and how are SCO conducted?

Secondary control is done by control branches founded in regional offices which is coordinated and supported by Directorate General of Risk Management and Control. In these branches, customs clearance officers (CCO’s) are working to create an effective local-based control system. They check the documents, records and systems of the auditee if they find it necessary. In this case, they first  contact  the auditee to obtain necessary documents or samples. If they need to go further, they receive permission from their regional directors for exercising audit in the economic operator's premises. The main sources/means used by CCOs to exercise desk audit are Data Warehouse and Data Processing System (GÜVAS), National Declaration System (BİLGE), investigation, examination and audit reports prepared by inspectors; declaration subjected to redressing and/or administrative fines, notices and information gathered from companies, other administrations, central offices etc.

 
What are the Customs Duties and the limitations for recovery of Custom Debts?
 

"Customs Debt" means all claims which should be followed and collected by customs administrations. As a result of supervisions and controls, the collection of customs duties which have not been received or have not been received in complete form , are actualized by considering period of limitation which is three years.

 
What is the legal basis for the Repayment and Remission of Customs Duties, Taxes & Fines?
 

Within the framework of Articles 211, 212, 213 and 214 of the Turkish Customs Code no. 4458, amounts of import or export duty shall be remitted or repaid in so far as it is established that when they were assessed or paid the amount of such duties was not legally owed.

 
Is it possible to defer a Custom Debt and to pay by instalments?

If collection of customs duties, taxes and fines or confiscation and seizure of goods impose a difficulty situation on economic operators, the economic operator may request from the customs administration to defer and pay customs debt by installments on condition of submitting a guarantee. In this case, customs debt may be suspended by the authorities -(on condition that its payment should not exceed 36 months) by charging  interest. The period for charging default interest and installment starts with the notification of the payment of customs duties and fines; and ends with the seizure of goods.

 
What is the legal basis for “Risk Management” and “Risk Analysis”? 
 

The definitions of  “Risk” and “Risk Management” are described in Articles 3/24 and 3/25 of the Customs Code no. 4458  . In Article 10/a    Customs examinations are based on risk analysis, while in Article 35/b   the content and form of the summary declaration are declared as appropriate with a risk analysis for safety and security.
 
In Article 69 of Customs Regulation, the Customs Office will conduct a Risk Analysis for safety and security based on the information from Summary Declaration before the arrival of goods.
 
In Article 182 of Customs Regulation, the results of Customs clearance and controls against the risks are detected following a central and local risk analysis and they are registered into the secure electronic system.
 
In Article 183 of Customs Regulation, the examination and customs clearance and controls of the customs declarations are following a local risk analysis by local Customs offices are described.
 

 
How is the Risk Management Process implemented? 
 

Turkish Customs Administration has been actively improving the system for electronic Risk Analysis in order to target the increasing number of declarations in all customs procedures and to deal with the requirements of the Risk Analysis processes for safety and security purposes. Based on the risk areas and compliance history of the traders, customs controls are prioritized, and as a result it reduces the overall physical controls necessary at the Border.
 
Facilitating legal trade and preventing illegal trade, Risk Analysis is carried out on the basis of fiscal and safety and security purposes. In order to attain these purposes, computerized and modern techniques have been used by Risk Analysis Department at central level since 2008 and also by Risk Analysis Units at local level since 2012.


 
 What are the control lines used in Turkish Customs Administration?

 
As a result of the risk analysis and assessment, declarations are directed to red, yellow, blue and green lines. In addition to the risk-based controls deliberately applied, “random” controls are conducted as well. Customs controls are carried out in this direction.
 
Red line: Physical check
Yellow line: Documents check
Blue and Green line: Simplified Procedures