The procedures and principles regarding the restructuring of customs claims have been determined with the “Communiqué on Restructuring of Customs Claims under Law No. 7440” published in the Official Gazette dated 23.03.2023 and numbered 32141.
Published Communiqué, the customs liability arising before 31.12.2022 is determined by the Ministry’s subordinate administrations in accordance with the Law No. 6183; It includes customs duties, administrative fines, interest, default interest and late fee receivables.
Although the restructuring is applied to the receivables that have not been paid or whose payment period has not yet passed, the penalties depending on the tax base will be completely eliminated in the finalized receivables within the scope of the restructuring.
The monthly rate of change of D-PPI (Domestic Producer Price Index) will be taken as a basis instead of the tax-based delay hikes and interests, and this issue is included in this scope for the taxes accrued upon the declarations submitted with reservation.
50% in Finalized Penalties (Regardless of Tax Bases)
70% in Finalized Penalties Based on the Customs Value of the Goods
tuition will be waived.
As of 12.03.2023;
With the payment of the D-PPI amount corresponding to 50% of the customs duties, the collection of penalties and delay increases related to the remaining amount will be waived.
If there is a Decision regarding the cancellation or approval, which is at the stage of Appeal/Appeal or Decision Correction;
In the condition that 10% of the Customs Taxes and D-PPI interest amount are paid, the collection of penalties and delay increases related to the remaining amount will be waived.
In this case, if customs duties are paid and only the penal amount is the subject of a lawsuit or is in the process of being filed, the penalty collection will be waived.
Penalties that do not depend on the tax base and are in the stage of Appeal/Appeal or Decision Correction;
Within the scope of the articles in the relevant law, the remaining fines will not be collected, provided that 10%, 25% or 50% are paid according to the stage.
Penalties that are not finalized depending on the Customs Value of the Goods and are at the stage of Appeal/Appeal or Decision Correction;
Within the scope of the articles in the relevant law, the remaining fines will not be collected, provided that 5%, 15% or 30% are paid according to the stage.
Customs inspections and additional accrual procedures for the periods covered by the law, which were initiated before the publication date, will continue.
If 50% of the D-PPI interest is paid, the penalties within the scope of the original tax of the remaining amount will not be collected.
In case of payment of 25% of the penalties not dependent on the tax base, 15% of the penalties related to the customs clearance value and 50% of the original tax and D-PPI interest; The remaining amount and the fine will not be collected and this issue is related to the periods covered by the law. It will also apply to inspector reports sent to the customs administration on or after this date, even though the law was completed before the publication date.
In the proceedings that are in the review phase, the approval date of the Ministry Authority regarding the assignment as the start date of the review; Assignment date is essential for inspections and other inspections made by GDTBM Control Branches.
In case of violations that are related to the period covered by the law and are not declared by the obligor, although their accrual and collection is required according to the Customs Law and other relevant laws;
No fines will be applied, provided that the full customs taxes and the D-PPI interest amount are paid.
Borrowers who want to benefit from the provisions within the scope of the restructuring;
To apply to the relevant administration until 05.2023 (including this date),
In cases where installments are requested, to pay the first installments until 06.2023 (including this date), and to pay the remaining amount in a maximum of forty eight equal installments in the future periods,
In case the entire amount within the scope of the configuration is paid in cash or in installments within the first installment payment period;
While different coefficient ratios are applied in the D-PPI calculation; In case of advance payment, 90% of the interest amount will not be charged.
In addition to the conditions specified in the law, the debtors who want to benefit from the restructuring provisions must not file a lawsuit, abandon the lawsuits, not resort to legal remedies and make a written statement of intent to the relevant administration regarding these issues. Judgment expenses, attorney’s fees and ancillary adjudgements given by the decisions rendered in the cases abandoned in order to benefit from the provisions of the law shall not be demanded, and enforcement proceedings cannot be carried out for these receivables.