TRANSIT LEGISLATION
From the Ministry of Customs and Trade: COMMON TRANSIT REGULATION
PART ONE
General Provisions
FIRST SECTION Purpose, Scope, Legal Basis, and Definitions
Purpose and Scope
ARTICLE 1 – (1) The purpose of this Regulation is to establish the procedures and principles related to the common transit regime.
(2) The transit referred to in this Regulation applies to the movement of goods within the Customs Territory of Turkey under the common transit regime, including goods that are transferred, re-shipped, or stored, irrespective of the type or origin of the goods.
(3) This Regulation does not hinder the application of international agreements related to the transit regime, the movements of goods under a temporary importation regime, and the application of agreements related to border trade.
(4) This Regulation does not apply to postal shipments (including postal parcels).
Legal Basis
ARTICLE 2 – (1) This Regulation has been prepared based on Articles 71, 73, 84, and 85 of the Customs Law No. 4458, dated 27/10/1999.
Definitions
ARTICLE 3 – (1) The following terms used in this Regulation are defined as:
a) Harmonized System (HS) code: The code specified in the Annex of the International Convention on the Harmonized Description and Coding System for Goods, dated 14/6/1983, which forms the first six digits of the tariff item.
b) Principal responsible: The person who, either personally or through their authorized representative, places the goods under the common transit regime.
c) Computerized transit system: The electronic system used to conduct common transit operations.
ç) Release of goods: The action by the competent authorities allowing the goods to proceed after determining they meet the purposes set for common transit.
d) Customs liability: The customs duties to be paid for goods placed under the common transit regime.
e) Movement office: The customs office where the goods are placed under the common transit regime.
f) Authorizing authority: The General Directorate of Customs.
g) Paper procedure: A procedure involving the use of paper documents for transit declaration submission, control, and tracking when electronic processing is not possible.
ğ) Guarantor: A third party, either a natural or legal person, who undertakes, in writing, to pay the customs liabilities jointly and severally with the principal responsible, up to the guarantee amount.
h) Personal data: Any information relating to a natural or legal person who is identified or identifiable.
ı) Central authority: The General Directorate of Customs.
i) Standard message: A predefined format for electronic transmission of data.
j) Guarantee office: The General Directorate of Customs for individual guarantees, comprehensive guarantees, or waiver of guarantees, and customs offices for individual guarantees.
k) Transit declaration: The document indicating a person’s request to place goods under the common transit regime, according to the procedures and principles set forth in this Regulation.
l) Transit accompanying document: A document printed from the computerized transit system based on the transit declaration information to accompany the goods.
m) Arrival office: The customs office where the goods are presented for the conclusion of the common transit regime.
n) Data processing techniques:
- The exchange of standard electronic data interchange (EDI) messages with the competent authorities.
- The entry of the necessary information into the data processing systems of the competent authorities to complete related procedures.
o) Resident person: - In the case of a natural person, a person residing in Turkey.
- In the case of a legal entity, a person with a registered office, headquarters, or permanent establishment in Turkey.
ö) Competent authority: The customs authority responsible for the implementation of the common transit regime.
p) Liable person: The natural or legal person responsible for fulfilling the customs obligations.
SECOND SECTION Common Transit Regime
Standard procedure
ARTICLE 4 – (1) The common transit regime refers to the T1 regime.
(2) The T1 regime can be applied to all goods transported according to the second paragraph of Article 1.
(3) The competent authorities shall ensure that operations within the T1 regime are conducted using electronic data processing techniques in compliance with the conditions, procedures, and principles defined by customs rules.
Addition, removal, or modification
ARTICLE 5 – (1) The quantity and nature of goods under the common transit regime cannot be altered if the goods are split, transferred, or consolidated.
Guarantee requirement
ARTICLE 6 – (1) Unless otherwise stated in this Regulation, a valid guarantee is required for each common transit operation.
(2) No guarantee is required for goods in free circulation.
Sealing
ARTICLE 7 – (1) As a general rule, the identity of the goods is secured by sealing. For this purpose:
a) The place of the goods may be sealed if the transport vehicle is approved under other regulations or is deemed suitable for sealing by the movement office,
b) In other cases, each container shall be sealed.
(2) A transport vehicle shall be deemed suitable for sealing if:
a) Seals can be easily and effectively applied,
b) It is constructed in a way that prevents the removal or addition of goods without leaving visible marks or breaking the seals,
c) It does not have hidden compartments for storage of goods,
ç) Inspection areas designated for the goods are easily accessible to competent authorities.
(3) The movement office may waive sealing if the description of the goods is clear and if sealing is not possible or does not facilitate easy identification. However, this provision does not apply to goods listed in Annex 1.
(4) Seals cannot be removed without the permission of the competent authorities.