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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
inspectors.
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
interpretations.
10 Eylül 2018 Eylül 2018
