The Decision Concerning the Amendment to the Decision on the Implementation of Certain Articles of the Customs Law No. 4458 ("Decision Amendment") was published in the Official Gazette, and the changes brought by the Decision Amendment will come into force as of August 21, 2024.
A. What are the Changes Introduced by the Decision Amendment?
i. Article 62, which regulates the goods to be released for free circulation upon payment of taxes, either accompanying passengers, by post, or through express cargo transportation:
With the Decision Amendment, the value limit of the goods in overseas purchases to be made by postal or express cargo transport has been reduced from EUR 150 to EUR 30. Accordingly, the taxes to be paid in purchases exceeding EUR 30 will not be single and fixed.
If the goods in question come directly from European Union countries, the tax imposed has been increased from 20% to 30%, and from 30% to 60% if they come from other countries.
In the event that the purchased goods are among those enumerated in Annex (IV) of the Special Consumption Tax Law No. 4760, an additional 20% tax shall be levied on the newly established tax rates, with no amendments having been made to this provision.
ii. Article 126, which regulates the conditions for authorizing postal administrations or express cargo transportation companies as indirect agents:
With the Decision Amendment, the lower limit of EUR 150 for authorizing express cargo transport companies in customs procedures for goods that do not have a commercial quantity or nature has been reduced to EUR 30. Accordingly, customs procedures for overseas purchases value exceeding EUR 30, it has been made possible for companies engaged in express cargo transportation to be authorized.
The full text of the Decision Amendment is available
here.
Cerensu Çetin Yenigün, Senior Associate
Ecem Melek, Trainee Lawyer