1- Representation

Exporting companies can either make their own customs declarations or submit customs declarations through a Customs Consultant, utilizing the representation institution regulated by Customs Law No. 4458.

Customs consultancy, which provides consultancy services to exporters and importers in the conduct of foreign trade transactions, is a legally mandated profession in our country. Customs consultants, who have been in Turkish commerce since 1909, provide their clients with customs clearance and logistics services, as well as consultancy services, are involved in every phase of foreign trade, and shape the foreign trade sector. They monitor 85% of the declarations processed at customs authorities across Turkey.

Detailed information about Customs Consultancy can be obtained from the Undersecretariat of Customs (General Directorate of Customs) and the Customs Consultants Associations located in Istanbul, Ankara, Izmir, Bursa, and Mersin.

2- Declaration

Export is defined in Article 150 of Customs Law No. 4458 as follows: "The export regime is the regime under which the provisions regarding the departure of goods in free circulation outside the Turkish Customs Territory for export purposes apply." Accordingly, in accordance with Customs Legislation, exported goods must be declared to the customs administration.

Customs declarations are made through a customs declaration.

The customs declaration, prepared by attaching the required documents depending on the exported goods, the type of export, and the country of export, is submitted to the customs administration after being approved by the exporters' associations.

The automation project carried out in the customs administrations was completed in 2001, providing exporters with the opportunity to make customs declarations electronically.

Our exporters can submit customs declarations from their own offices, online, or through data entry halls located at customs offices.

Copies 1 and 2 of the export customs declaration are kept at the customs office where the export procedures are completed, while copy 3 is given to the exporter.

3- Approval

For a customs declaration to be approved by the customs office, the exported goods must be prepared for customs inspection.

The customs declaration, submitted to the customs office for approval, is submitted to the customs approval officer, along with its attached documents.

The approval officer checks the declaration by comparing the attached documents with the information on the declaration.

If no discrepancies are detected as a result of this check, the declaration is approved by the approval officer on the computer system.

The approval officer completes the approval process by sealing and signing the paper copy of the declaration.

4- Inspection

The computer system determines which inspector will inspect the exported goods and how they will be inspected.

The type of inspection is determined by red, yellow, green, and blue lines.

The red line is the line where the physical inspection of the goods is accompanied by document verification.
The yellow line is the line where the accuracy and conformity of the declaration and its attachments are checked without requiring physical inspection.
The blue line is the line where the goods, their written declarations, related documents, or commercial documents and data are subsequently checked.
The green line is the line where the goods are not subject to document verification or physical inspection.
5- Actual Export

If the inspection determines that the exported goods comply with the customs declaration, this is indicated on the declaration, and the goods are permitted to exit. The export customs process is completed upon actual export. Customs Law No. 4458 defines the concept of "actual export" as follows: "Exported goods are considered to have been de facto exported provided that they retain the same condition and characteristics as they did at the time of registration of the relevant customs declaration upon exiting the customs control and leave the Turkish Customs Territory in this state. In this case, customs control over the exported goods terminates."

The date of exit of goods from the Turkish Customs Territory is the date on which customs procedures are completed and the goods actually exit the land border for land exits. For coastal customs, it is the date on which the goods are actually loaded onto the vessel for transport.

6- Summary Declaration

If the summary declaration, declaration, and shipping documents are compared and deemed appropriate, the summary declaration and declaration are closed. The closing date of the summary declaration and declaration is recorded on the summary declaration and declaration by officials at the summary declaration service.

7- Completion of Export Customs Procedures

The customs procedures for the exported goods are completed upon closing the customs declaration, both on paper and in the computer system.

The information on the closed export declaration is electronically transferred to the Ministry of Finance by the Undersecretariat of Customs. This way, when the exporter applies to the tax office to claim a VAT refund on the export, the customs declaration can be viewed electronically.