TUNASET Customs Consultancy and Global Logistics Ltd. Company, which was established with the status of "Indirect Representative" within the scope of Article 5 of the Customs Law No. 4458, adopts the customs rules to be applied to goods and vehicles entering and leaving the Turkish Customs Territory (imported or exported). implements. It receives its enforcement authority from the Customs Law. It carries out the customs rules on behalf of the customers it represents. In order for TUNASET to use its power of representation, it is sufficient to issue a power of attorney on behalf of TUNASET by its customers. TUNASET also performs all formalities, such as permits, certificates of conformity, circulation certificates, certificates of origin, quotas, surveillance, etc., which must be obtained before customs procedures for some goods, on behalf of its customers. In summary, it follows all current legislation and updates and fulfills the requirements of foreign trade in accordance with the laws.
The transportation of the products subject to foreign trade from one customs to another between countries or within the borders of the country is the subject of the transit regime, one of the customs regimes. Transit regime in general; It can be defined as the transportation of the goods from one point to another under customs supervision by securing the customs duties and other taxes with equivalent effect that may arise regarding the goods.
Today, in parallel with the increase in foreign trade volume, facilitating world trade and removing barriers to trade are constantly on the agenda, and therefore bilateral or multilateral trade agreements are signed between countries. As a result of these signed agreements, while steps were taken towards liberalization of trade, the presence of some obstacles in front of the transportation of the goods that constitute the subject of the trade made a significant impediment to the suitability of the agreement made.
Considering that the traded product has to cross many border gates between the trading countries, different applications at each border gate will make trade very difficult. Therefore, the transit regime is one of the customs practices that countries should emphasize.
Historical Process in Transition to the Common Transit System
In order to eliminate the problems encountered in the transportation of goods, countries have started to work on making transit transactions simpler. In this context; The first truck agreement in Europe was signed in 1949, and the truck agreement was signed in 1959. In parallel with the developing trade volume, EU countries also needed a transit system and the Community Transit System was established in 1968. In order to expand the transit area, the Common Transit Agreement and the Single Administrative Document Agreement were signed between EU countries and EFTA countries in 1987.
As a result of the efforts that started in 1995 for Turkey to join the Common Transit System, we became a full member of the system on 01.12.2012.
Community Transit Concept.
The Community transit system forms the basis of the common transit system. Community transit is the regime that ensures the transport of Community goods and non-community goods that are not in free circulation in the European Union, without being subject to import duties, between two points within the boundaries of the Community.
Common Transit Regime.
According to the definition made in the Common Transit Agreement, the regime is defined as the transportation of the goods to an administration of the same contracting party or to the administration of another contracting party, under the control of the competent authorities, by crossing at least one border from the administration of one of the contracting parties to the contract. In order to better understand this definition, first of all, the concept of contracting party should be examined. The contracting party is in any case a party to the common transit contract. Currently, the contracting parties of the Otak Transit Agreement;
27 European Union countries,
Some EFTA member countries,
Countries with special status such as Turkey, Macedonia, Serbia,
and some other countries whose negotiations are ongoing.
The most important thing to know here is that the 27 European Union countries should not be considered as a single contracting party, but as a single contracting party as the European Union. In other words, this system, which 35 countries benefit from, actually has 8 contracting parties since the European Union is accepted as a single contracting party.
In the light of this information, if the border between two European Union member countries is not crossed by another contracting party, the use of the common transit regime is out of question. For example, a transport between Bulgaria and Romania is not subject to common transit. However, if the goods come to Turkey and are to be sent to Romania by sea from Turkey, the provisions of the common transit regime will apply.
National Transit Regime.
It is not possible to use a common transit regime for the transports where the departure and destination office is within the Turkish customs territory, in this case the national transit regime is used. In this respect, the term transit regime that starts and ends in Turkey defines the national transit regime.
Turkey
Although a transit operation from Istanbul to the European Union (for example, from Istanbul to Germany) is the subject of the common transit regime, the national transit regime can be used up to the final exit point in Turkey, and then the common transit regime can be used according to the preference of the principal. By the way, it would be useful to dwell on the concept of the principal responsible.
Obligations of the Principal Responsible.
The principal responsible is obliged to present the goods fully and intact, together with the necessary documents, to the office of destination within the specified time limit in accordance with the goods measures taken by the Customs Administrations.
Apart from this, the principal is responsible for complying with all the provisions regarding the transit procedure and providing all necessary information and documents when requested by the competent authorities, providing a guarantee corresponding to the payment of the taxes that may accrue in case of any irregularity and the taxes suspended in the movement of the goods, and the accuracy and reliability of the information given in the declaration. responsible for the authenticity of the documents.
Regime Codes Used in Transit Transactions.
The regime code is a concept that indicates the status of the goods in the transit regime and whether the transit operations are under the provisions of the national or common transit regime. Basically, TR is used in national transit transactions, and T1 and T2 regime codes are used in the common transit regime.
T1 Regime Code: It is the regime code generally used for the transportation of goods that do not have community status. However, there is no obstacle to the transportation of community goods under the T1 regime code. T1 regime code is the regime code where all kinds of goods can be transported under the common transit regime.
T2 Regime code: It is the regime code used only for the carriage of Community goods under the common transit procedure. By Community goods, it is understood that goods obtained entirely in the customs territory of the Community, goods from outside the Community but released for free circulation within the Community and goods obtained from the use of these two types of goods.
T1 and T2 regime codes are completely related to whether the goods are in free circulation in the European Union.
TR regime code: It is the regime code used only in national transit transactions and without any discrimination regarding the status of the goods. It cannot be applied to the goods to be carried within the scope of common transit. If there is a transaction that starts from an office of departure within the Customs Territory of Turkey and will be concluded at an office of destination within the Customs Territory of Turkey, the regime code should be TR whether the goods are in free circulation or not. For example, in a transit transaction that starts from Halkalı Customs Office and whose destination office is declared as Kapıkule, the regime code should be TR. The fact that the country of destination of the goods is a party to the Common Transit Agreement will not change this situation. Since Kapıkule is chosen as the destination administration, the regime code should be TR.
T2F regime code: The regime code used for the transit of Community goods to or from Community private territory. (Community private territory are Channels Islands, Canary Islands, Guadeloupe, Martinique, French Guiana, Mount Athos and Aland Islands.)
T Regime code: It is the regime code used when the group goods and non-community goods are transported together.
NCTS Application in the Common Transit Regime.
NCTS (New Computerized Transit System - New Computerized Transit System) has been used in the European Union countries and EFTA countries as of January 1, 2006, on the basis that the created Common Transit system encounters disadvantages such as time, cost and lack of tracking ease of transit transactions, and on the basis of computer-based transactions in order to eliminate these problems. ) has been used.
The NCTS system, which started to be implemented nationally by our country as of 01.01.2012, has also started to be applied internationally since we are a party to the common transit agreement since 01.12.2012.
NCTS System Features.
NCTS is a system where common transit transactions and national transit transactions are carried out without using paper declarations in the computer environment, data exchange is provided with electronic messaging while the transactions are carried out, and every stage of the transit transactions can be followed in this electronic environment. In the NCTS System, every stage from the submission of the transit declaration to the release of the regime is carried out completely electronically, communication between customs administrations and between customs administrations and tradesmen is provided by electronic messages, and in this way, important simplifications can be applied for reliable tradesmen.
Common Transit Regime and Conveniences Provided by NCTS.
Since the transactions are carried out in electronic environment, the cost that will occur due to the use of documents is eliminated.
Since there will be no control at the border customs except in cases of suspicion and notification, crossings are accelerated and bureaucracy is reduced.
The densities experienced at the border gates are significantly reduced.
Since the declaration is electronic, every stage of transportation
It can be monitored in a healthy way at the time of delivery, whether the transportation has taken place and whether the guarantee given has been released or not.
Carriers who meet certain reliability criteria can benefit from applications such as comprehensive guarantee, guarantee waiver, authorized consignee and authorized sender.
Since the customs administrations can access the declaration information as soon as the vehicle leaves the departure office, risk analysis and controls can be carried out quickly and effectively.
Penalties to be Encountered in Case of Violating the Transit Regime Provisions.
According to Article 235/5 of the Customs Law, the goods that are brought into the Customs Territory of Turkey and that are not in free circulation for which the transit regime declaration is made are clearly different from the declared ones, which can be easily understood without the need for analysis, technical examination and research, and which make a difference in terms of customs duties and/or trade policy measures. are considered as distinctly different types of goods, and an administrative fine of twice the customs clearance value of the different goods is imposed.
Since 2000, TUNASET Customs Consultancy and Global Logistics Ltd. Company performs the services it provides to its valued customers with its expert staff and solution-oriented approach, within the scope of the following general rules;
Fully implements all the Standard Operating Procedures (SOPs) mentioned above,
Performs all operations in a computerized environment, monitors and enables customers to view and follow their own operations in line with demand,
It performs all these transactions within the framework of Customer Satisfaction, Information Security, and all national and international Ethical Principles.
