Page 10 - VGEylul_2018
P. 10

Customs inspections realized
         within the scope of post-release
         control and prominent subjects
         in these inspections”

          Post-release control can be described as the most radical
          change in the Turkish customs control system realized
          within the framework of harmonization with the EU.
          Until 2008, audits were only carried out at the customs
          administrations by the conventional inspection method
          without any notice or complaint. In these inspections, the
          accuracy of the information and documents declared in the
          customs declarations and the compatibility with the customs
          legislation were investigated and these inspections were held
          limited to the customs administrations. With the Regulation
          on Post-Release Control and Control of Risky Transactions,
          it is ensured that post-release control can be realized “on-
          site” which means at the place of declarant. In the current
          practice, the document inspection conducted at the customs
          administrations is carried out by the inspection officers;
          whereas post-release control is carried out by the customs

          Post-release control is carried out systematically and
          according to a plan. Companies which will go through the
          post control within a calendar year are pre-determined based
          on risk analysis criteria within the framework of the control
          plan. However, if it is deemed necessary, post-release control
          can be performed apart from the ones determined on the
          annual schedule.

          Post-release control is carried out to determine whether the
          obligations stipulated in the customs legislation and other
          relevant legislation have been fulfilled. Therefore, post-
          release control can be limited to a specific period, subject,
          sector, customs procedure, tariff, type of tax etc. However,
          essentially, it is carried out on the basis of customs taxation
          elements: value, tariff, origin and quantity.

          Prominent subjects in post-release control;

          1. Royalty and license payments
          2. Price differences and additional payments
          3. Importations of goods free of charge
          4. Transfer pricing
          5. VAT base in importation
          6. RUSF
          7. Inward processing procedures

          8. VAT returns numbered 2
          9. Stamp duty

          Explanations in this article reflect the writer's personal view on the
          matter. EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. disclaim any
          responsibility in respect of the information and explanations in the
          article. Please be advised to first receive professional assistance from
          the related experts before initiating an application regarding a specific
          matter, since the legislation is changed frequently and is open to different
     10                                                  Eylül 2018                                                                                                             Eylül 2018
   5   6   7   8   9   10   11   12   13   14   15