How do I challenge a customs revaluation and penalty for imported goods in Turkey?

Türkiye gümrük idaresi tarafından beyan edilen kıymetin artırılması ve faturaların kabul edilmemesi suretiyle ceza tesis edilmesi halinde, öncelikle 4458 sayılı Gümrük Kanunu’nun 242. maddesi uyarınca tebliğ tarihinden itibaren 15 gün içinde işlemi tesis eden gümrük idaresine idari itiraz yoluna başvurulması gerekmektedir. İdari itirazın reddedilmesi veya 60 gün içinde cevap verilmemesi halinde, ret kararının tebliğinden ya da zımni ret tarihinden itibaren 30 gün içinde vergi mahkemesinde dava açılması mümkündür.

Regarding the issue where Turkish Customs authorities have rejected the declared transaction value and issued penalties, please see the legal procedure and your rights below:

1. The Objection Process: Under Turkish Customs Law No. 4458, you have the right to object to the additional tax accrual and the fines.

Deadline: You must file a formal objection within 15 days from the date the notification (tebligat) was served.

Procedure: We can submit a petition to the relevant Regional Directorate of Customs and Foreign Trade (Gümrük ve Dış Ticaret Bölge Müdürlüğü). In this petition, we will present your bank transfer records (SWIFT copies) and the supplier contract as proof that the declared price is the actual transaction value (Article 24 of the Customs Law).

Alternative (Reconciliation): Instead of a direct objection, you may also apply for Reconciliation (Uzlaşma) within the same 15-day period to negotiate a reduction in the fines, though this usually implies accepting the higher valuation.

2. Release of Goods During Appeal: Yes, it is possible to clear your goods from customs while the legal process is ongoing.

Guarantee (Teminat): Under Article 202 of the Customs Law, you can withdraw the goods by depositing a guarantee (cash or bank letter of guarantee) covering the disputed tax amount and penalties. Once the legal process (objection or court case) concludes in your favor, this guarantee will be returned to you.

3. Next Steps: Please provide us with the official notification document (Ceza Kararı / Ek Tahakkuk) and the proof of payment matching the invoice. We will prepare the necessary petition immediately to meet the 15-day strict deadline.