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 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.
The customs value of the goods is determined by the person making the declaration, and the customs authorities check its accuracy. If the inspection, customs audit or investigation concludes that the customs value is not in accordance with the law or is incorrect for gomruk beyannamesi other reasons, the customs official must submit a written notice to the declarant to make appropriate adjustments to the customs value, taking into account the requirements of the Law. The notification shall indicate the proposed amendments to the customs duties and substantiate the need for them.
Who can be a representative and what are his forms? According to the legislation, each gomruk xidmetleri person may appoint a customs representative to carry out the activities provided for in the Customs Code and other legislative acts on customs matters in his relations with the customs authorities. Customs representation can be direct or indirect. A direct customs gömrük rüsumu hesablanması representative shall act on his behalf and in his interests on behalf of the person he represents. That is, persons hired by the entrepreneur under a direct employment contract can carry out direct customs representation on behalf of the entrepreneur.