The customs declaration can be made by individuals or legal entities themselves, but in some cases the preparation of customs declarations is entrusted to customs brokerage companies and declarants working gömrük prosedurları there, as this activity requires special knowledge and skills. Because it is necessary to apply different customs procedures for different situations, even in this case, individuals and legal entities can not properly prepare the customs declaration, the information is transmitted to the customs authority in full or incorrectly.
Customs control means measures taken by the customs authorities to ensure compliance with customs legislation. One of the main tasks of the customs authorities is to prevent the possibility of violation of customs legislation by individuals during customs to ensure the protection of the interests of foreign trade participants who comply with the requirements of the legislation. It can be understood that any person who violates the law, evading the control of the customs authorities, smuggled goods into the gömrük təmsilçisi customs territory without declaration, should not create any shadow economy on the goods imported in accordance with legal requirements, and the customs authorities are important in preventing such cases. has a role.
In general, there are 3 types of taxes in the concept of customs taxes: VAT, excise and road tax. In fact, the concept of customs duties does not exist the legislation. VAT, excise and road taxes applied under the gömrük rüsumu hesablanması name of customs taxes are taxes imposed on customs authorities by the Tax Code. These customs taxes are discussed in the Customs Code, the Tax Code and the relevant decisions of the Cabinet of Ministers.