Advantages of Pre-Arrival Customs Clearance Document
- Customs General Communiqué on Pre-Arrival Customs Transactions (Pre-Arrival Customs Transactions) (Serial No: 1) was published in the Official Gazette dated 23.01.2019 and numbered 30664 and entered into force on 23.04.2019.
It covers the procedures related to the entry into the relevant regime of the goods that can be used as inputs in domestic production by sea container transportation within the scope of the Free Circulation and Inward Processing Regime, before their arrival in the Customs Territory of Turkey.
The procedures and principles regarding the entry into the relevant regime of the goods that can be used as input in domestic production coming into the Customs Territory of Turkey, before their arrival in the Customs Territory of Turkey, have been determined with this communiqué.
With this communiqué application, the process of issuing customs declarations is brought forward, the waits arising from the customs administration are avoided, the customs clearance processes are accelerated, the time losses arising from the foreign trade processes of our exporters in importing raw materials and intermediate goods are compensated, additional costs that may arise (loading, warehouse, terminal, demurrage expenses) etc.) and thus supporting production and exports.
When the regulation is examined, it is observed that the goods coming to our country by sea container transportation can benefit from this convenience, while the goods arriving in bulk by other means (such as land, air and railway) or by sea cannot benefit from this convenience. Another important point is that the goods that will benefit from this communiqué must be in the nature of raw materials and intermediate products that can be used as inputs in domestic production, included in the Hs Code list determined by the General Directorate of Customs.
The application is limited to the Free Circulation and Inward Processing Regime, and as an exception, a declaration can be registered within the scope of pre-arrival customs clearance for the goods subject to the Temporary Import Regime for the transport or packaging of the goods within the scope of the permit.
Authorized Economic Operator Status (AEO) holders can directly benefit from this application without the need for any application, while companies that do not have AEO can apply to the nearest Customs and Foreign Trade Regional Directorate as they are registered in the trade registry. Conditions regarding the applicant (Pre-Arrival Customs Procedures) (Serial No: 1) are specified in Article 4.
The expiry of the leave is the last day of the third year following the calendar year following the year in which the permit was granted. In case of suspension, withdrawal or cancellation of the certificate in case of use by Authorized Economic Operator Certificate holders, Authorized Economic Operator Certificate holders cannot benefit from pre-arrival customs procedures as of the date of suspension, withdrawal or cancellation of the certificate.
Matters to be Considered and Statement Control Procedures
a) The customs declaration to be registered within the scope of the Pre-Arrival Customs Clearance Permit must cover the entire transport document in the relevant line of the summary declaration. In the container containing the goods subject to the customs declaration to be registered within the scope of the permit, there must be only goods within the scope of the Communiqué belonging to the same buyer and not goods belonging to other buyers.
b) According to the fourth paragraph of Article 181 of the Customs Regulation (in case the controls to be made by the relevant institutions are carried out before the customs declaration registration process), the declaration is allowed to be registered before the arrival of the goods in the Customs Territory of Turkey, if the permission/conformity letter regarding the control is recorded in the declaration is given.
c) For the goods subject to the temporary import procedure for the transport or packaging of the goods within the scope of the permit, the declaration is allowed to be registered before its arrival in the Turkish Customs Territory, and this goods should not be diverted to the red line for the sole reason of identification.
d) The type of control of the customs declarations (line notification) is not notified to the obliged parties until the arrival notification is approved. The control of the declaration regarding the customs declarations processed within the scope of the pre-arrival customs procedures is carried out in terms of the accuracy and compatibility of the declaration and its annexes with each other or without being subject to document control.
e) It is possible for the customs declarations within the scope of this Communiqué, whose accuracy and conformity with each other are checked or which are not subject to document control, to be referred to physical examination for any reason until the confirmation of the arrival notification.
f) The customs declaration, whose control of the declaration is completed and whose taxes are paid or secured in accordance with the relevant regime, is closed in the free circulation regime with the confirmation of the arrival notification, and becomes closable in the inward transaction regime.
Containers containing the goods within the scope of the declaration, which have been closed in the free circulation entry regime by being processed without the entry-exit registration of the goods within the scope of the customs declaration, which are processed on the yellow and green line, can be exited. The said containers are notified to the port operator in order to make the evacuation plan together with the approval of the arrival notification.
In accordance with the Regulation on Post-Control and Control of Risky Transactions, it is inspected within the scope of post-control or is subject to inspection by the Control Branches located in the Regional Directorate of Customs and Trade to which the customs directorate is registered. If the obligor, benefiting from the provisions of the Communiqué, loses the conditions specified in Article 4 of the Communiqué, the Pre-Arrival Customs Clearance Permit is withdrawn. In order for the obligor, whose permission has been withdrawn, to benefit from the provisions of the Communiqué again, the conditions must be met and he must apply for permission again to the relevant Regional Directorate of Customs and Foreign Trade.
Pre-Arrival Customs Clearance Document Requirements
Obligatory Export and Import (Foreign Trade) Data for Obtaining Pre-Arrival Customs Clearance Document
a) Being resident in the Customs Territory of Türkiye,
b) Members of the Board of Directors, real persons with more than ten percent of the capital, and employees who have the authority to represent in customs and foreign trade transactions are not subject to a penalty or conviction for the crimes specified in the relevant article or for violating the laws specified in the relevant article,
c) Ensuring the conditions regarding irregularities and tax penalties,
d) Submission of the Certified Public Accountant report concluded with a positive opinion,
e) To have realized an actual export amounting to at least five million FOB/US dollars per year within three years retrospectively,
f) A commitment is given that the goods imported within the scope of the permit will be used in production and/or manufacturing,
Industrialists who meet the conditions are allowed to benefit from the provisions of the Communiqué on Pre-Arrival Customs Transactions, valid until the last day of the third year following the calendar year following the year in which the permit is granted.
The customs declaration to be registered within the scope of the permit must cover all of the goods in the relevant line of the summary declaration and must only belong to the same buyer in the container in which the goods are located.
The type of control (line notification) of the processed customs declarations is not notified to the obliged parties until the arrival notification is approved. The control of the declaration is carried out in terms of the accuracy and compatibility of the declaration and its annexes with each other (Yellow Line) or without being subject to document control (Green Line).
It is possible for the aforementioned customs declarations to be directed to physical examination (Red Line) by the Customs administration for any reason until the confirmation of the notification of arrival, and the goods in which it is learned that the control type of the declaration is the red line, together with the confirmation of the notification of arrival, is not considered within the scope of the permit.
Containers can be exited from the field without registering the goods within the scope of the declaration, which has become “closed” in the Free Circulation Regime and “closed” in the Inward Processing Regime, by being processed on the yellow and green lines, and the goods in the containers are not allowed to be unloaded within the port area.
As a result, with the application of “Pre-Arrival Customs Transactions”, the time spent by the goods in customs surveillance will be reduced compared to traditional customs control, risk criteria will be determined more effectively by transmitting the necessary data to customs administrations, and customs administrations will increase the efficiency in customs controls by planning in advance. From the point of view of the foreign trade company, it will provide a significant advantage in terms of competitiveness at the international level, as it saves time and cost.