Customs General Communiqué (Entry Into Free Circulation) (Serial No: 16)
Purpose and scope
MATTER 1 – (1) The purpose of this Communiqué, liquefied natural gas brought to the Customs Territory of Turkey in liquid form by sea and converted into gas under customs supervision and given to the pipeline in the port liquefied natural gas (LNG) is to regulate the procedures and principles regarding the free circulation entry regime.
Basis
MATTER 2 – (1) This Communiqué, 27/10/1999 dated 4458 Customs Law No. 10, 31, 35/A, 39 and 71 th articles and 7/10/2009 dated 27369 and 27369 repeated numbered Official Gazette published in the Customs Regulation 53, 196 and 201 th prepared based on the articles.
Summary declaration and submission of goods to customs
MATTER 3 – (1) For the goods within the scope of this Communiqué 4458 Law No. 35 / A summary declaration is given in accordance with Article A and 4458 Law No. 39 Article in accordance with the article of the goods are presented to customs.
Application, registration of declaration and analysis
MATTER 4 – (1) This Communiqué is covered by the declaration of entry into free circulation of goods, 4458 No. Law No. 46 within the periods specified in the article, before the unloading of goods is registered before the start.
(2) If it is desired to make a declaration in the procedure determined by this Communiqué, the “BS-19” code is selected from the customs declaration screen.
(3) The declarant submits the foreign analysis report and the proforma invoice or sales contract to the customs office and the declaration of entry into free circulation is registered within the framework of the data contained in the proforma invoice or sales contract.
(4) Laboratory analyzes of the goods covered by this Communiqué, Customs Regulation 201 It is made in accordance with Article. Within the scope of Article 201 of the Customs Regulation, if on-site analysis cannot be performed with the gas chromatography device that periodically measures to determine the chemical composition of the goods at the discharge port or FSRU Terminal, reporting is made by the relevant customs laboratories according to the laboratory analysis documents issued by accredited organizations at the loading port regarding the nature of the goods.
Quantity, value determination and tax accrual
MATTER 5 – (1) 4 Article in the first paragraph of the first paragraph of the article within the period specified in the registered declaration of entry into free circulation, 4 Article in the third paragraph of the third paragraph of the article is checked on the basis of the data in the available documents. As a result of the control, If it is seen that the declaration and annexed documents are appropriate, the release of goods is allowed.
(2) The invoice or other documents relating to the goods for which the declaration of entry into free circulation is registered shall be submitted to the customs office until the twenty-sixth day (including the twenty-sixth day) of the month following the month in which the declaration is registered.
(3) The declaration is checked based on the invoice, other documents and laboratory analysis report submitted in accordance with the second paragraph, if there is a difference in quantity or value according to the documents submitted, the declaration is corrected, the accrued customs duties are paid within the period specified in the second paragraph and if a difference is detected in the type of goods, action is taken in accordance with Law No. 4458.
Authorized customs office
MATTER 6 – (1) This Communiqué is within the scope of the entry into free circulation of goods entering into customs operations related to the Aegean Customs and Foreign Trade Regional Directorate Aliağa Customs Directorate, West Marmara Customs and Foreign Trade Regional Directorate Tekirdağ Customs Directorate and Eastern Mediterranean Customs and Foreign Trade Regional Directorate Iskenderun Customs Directorate is authorized. In case the infrastructure required for the import of goods within the scope of this Communiqué is established, other customs administrations may also be authorized by the Ministry of Trade (General Directorate of Customs).
Other issues
MATTER 7 – (1) 5 th Article due to non-payment of customs duties up to the time specified in the article in the event that the entry of goods into free circulation is not completed, for the period between the due date and the date of payment 21/7/1953 dated 6183 No. Law on the Procedure for Collection of Public Receivables 51 th Article according to the determined delay surcharge is collected.
(2) If the last day of the periods specified in this Communiqué falls on a holiday, the period shall be extended until the end of the working day following the holiday.
(3) For matters not covered in this Communiqué, the provisions of customs, foreign trade and other relevant legislation shall apply.
Authorization
MATTER 8 – (1) Ministry of Commerce (General Directorate of Customs), this Communiqué is authorized to examine and finalize the special and exceptional circumstances regarding the entry into free circulation of goods covered by.
Transition provision
PROVISIONAL ARTICLE 1 – (1) Within the scope of this Communiqué, 11/7/2002 dated and 24812 numbered Official Gazette published in the Customs General Communiqué (Customs Transactions) (Serial No: 16) The transactions initiated according to the Communiqué is finalized according to the said Communiqué.
Effectiveness
ARTICLE 9 – (1) This Communiqué shall enter into force on the date of its publication.
Execution
ARTICLE 10 – (1) The provisions of this Communiqué shall be executed by the Minister of Trade.