Directorate General of Liquidation


The main tasks of the General Directorate of Liquidation are as follows:

  • Managing of revolving funds in the administrative and financial aspects.
  • Carrying out the formalities of the goods to be disposed within the framework of Customs Law No.4458.
  • Repairing and packaging of the goods according to their specifications or having third parties carry out this task before disposing of them.
  • Opening, operating, authorizing to open and operate, managing or having third parties manage on behalf of temporary storage facilities and warehouses for personal belongings of passengers, goods/vehicles to be captured with suspicion of smuggling and other goods which are subjected to customs supervision in necessary conditions.
  • Determining principles and standards of warehouses and stores for goods to be disposed; opening, operating and monitoring of them.
  • Establishing laboratory, receiving the fees of analysis to be done in laboratories and meeting the expenses to be needed for the activities of laboratories.
  • Loading, unloading, transporting, handling, warehousing, weighing and making similar services or having third parties carry out this task under the supervision of customs administration.
  • Purchasing, selling and free distributing of information and documents printed or electronically or having third parties carry out this task related with Ministry’s duties.
  • Determining the tariff of fares for public or private storage facilities and warehouses in which goods/vehicles to be captured with suspicion of smuggling are put for preservation.
  • Effective and efficient planning and implementing movements of goods which are subjected to domestic trade and customs supervision within the scope of ministry; and making operations about transporting, warehousing and controlling of goods; and coordinating these operations for his purpose; establishing, operating logistic centers and determining principles and procedures relating to proceedings.
  • Authorizing to open and operate temporary storage facilities and warehouses, supervising such places, cancelling permission in necessary condition and determining the procedures and principles related to these places.
  • Purchasing, selling or free distributing of all kinds of seal required by the customs administration.
  • In order to improve the customs service and the effective fighting against smuggling activities, carrying out the duties about modernization, automation; providing of equipment and technical devices; holding of courses, conferences, meetings and seminars; making and participating of inventory, project designing, implementation, research and development, publications, guidance, counseling, management, operations, development of overseas organizations and similar services; making transactions about using share of the Ministry received under build-operate-transfers agreements as it takes place in agreements.
  • Performing similar duties assigned by the Minister.
The following goods shall be disposed of in accordance with Customs Law No.4458 by sale by auction, sale for the purpose of re-exportation, sale by retail, sale to the public institutions and foundations and associations established by special law, destruction and special ways:

  • Personal belongings of passengers placed, in accordance with article 48 (2) in customs warehouses for passengers' baggage and whose time of stay has expired.
  • Goods in respect of which the formalities necessary for them to be assigned a customs-approved treatment or use, have not been initiated to be carried out, within the time-limit prescribed in accordance with Article 50.
  • Goods whose customs procedures have been suspended or that have been detained by the relevant Customs Office in according with intellectual property rights.
  • Samples remaining from the analysis, in accordance with Article 66 (5), and not taken back by the related person within 1 month.
  • Goods, the declaration of which has been registered in accordance with Article 70 (1), and the formalities of which have not been completed in due time.
  • Goods, stored, in accordance with Article 70 (2), in customs warehouses, the customs procedure of which has not been fulfilled within 30 days following the registration of a declaration on the assignment of a customs-approved treatment or use.
  • Goods, the period of which, prescribed in accordance with Article 101, has expired.
  • Excessive goods as a result of the counting carried out in warehouses or in the areas designated by customs administration to place goods, mentioned in Article 105 (3)and Article 236 (2).
  • Goods abandoned in accordance with Article 164 and goods deemed to have been left to customs in line with the procedures defined by regulation.
  • Goods sent by post in accordance with Article 174, and goods to be disposed of.
  • Perishable goods, goods which may be exposed to loss or goods requiring a high cost for storage, irrespective of whether they have a legal time for stay in accordance with relevant provisions.
  • Goods seized in accordance with Article 235(1/a,c and 3) and Article 237 (3,6).
  • Goods, the disposal of which within the framework this Law, has been prescribed under another legislation.
The Administration for Disposal shall be liable to take necessary measures in respect of human, animal health, phytosanitary and environmental health in consultation with relevant public institution and organizations.
The goods referred to in Customs Law No. 4458 (Article 177) shall be subject to disposal by:

  • Sale by auction (Online auctions are held only for vehicles and goods. View current online auctions:,
  • Sale for the purpose of re-exportation,
  • Sale by retail,
  • Sale to the public institutions and foundations and associations established by special law,
  • Destruction,
  • Special ways.



Directorate General of Liquidation

Address:  Dumlupınar Bulvarı No 151 Eskişehir Yolu 9. km 06530 ANKARA
Phone     : +90(312) 449 10 00
Fax          : +90(312) 449 42 30