Customs serve as one of the most significant tools in economic policy. Customs and customs duties have been implemented in various forms from ancient times to the present day. Therefore, customs duties are not solely for generating income. Customs duties are intended to achieve various goals such as shaping domestic and foreign policies, protecting domestic industries, preventing the export of cultural assets, and more. As a result, customs duties have followed a unique development path distinct from other tax types throughout history.
Customs law is a branch of public law with its own terminology and requiring expertise. In our country, customs and customs duties are considered a separate field of expertise. Therefore, the process of collecting customs duties in our country is managed by the Ministry of Trade, not the Ministry of Treasury and Finance. The Ministry of Trade applies the Customs Law No. 4458 in this process, not the Tax Procedure Law No. 213. The customs law process is distinguished from the taxation process regulated in the Tax Procedure Law, both in terms of the procedures performed and the terminology used.
Customs and customs duties are in a constant state of development and change due to their importance in foreign trade policy. Customs regulations consist of laws, presidential decrees, regulations, bylaws, presidential decisions, circulars, general communiqués, directives, rulings, circulars, and other administrative actions, forming a comprehensive body of law. It is possible to come across a regulation that directly or indirectly affects customs regulations in the Official Gazette almost every day. Due to this feature, even the mere tracking of customs regulations becomes an activity that requires expertise.
In the broadest sense, customs law is a legal field that forms the legal framework for processes at customs points where international trade is regulated and transactions at borders are conducted. Customs law encompasses topics such as taxation during the passage of goods and services across borders, import and export regulations, all customs procedures, trade barriers, customs duties and tariffs, trade restrictions, and more. Customs law is closely related to efforts to regulate international trade and liberalize trade between countries. International trade agreements and organizations play a crucial role in the creation and implementation of customs law.
Disputes related to customs law are a type of dispute that arises from the violation of customs regulations and occurs between customs authorities and taxpayers or their representatives. In the Turkish legal system, disputes related to customs law include disputes concerning the origin and value of goods, tariff provisions, general customs procedures, provisions related to import and export, economically effective customs regimes, non-economically effective customs regimes, and other customs regulations, as well as smuggling regulations, apart from the Customs Law and the Law on Combating Smuggling. The proper application of administrative appeals and legal remedies concerning customs procedures is of utmost importance for individuals and entities responsible for customs-related matters. Failure to apply administrative appeals and legal remedies in accordance with customs regulations can result in individuals facing high fines and imprisonment in customs disputes.