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The Ministry of Trade amended the Customs Regulation (“Regulation“) on 25 May 2022. Amendments include a simplified authorized sender declaration as well as changes to regulations covering: declaration periods for imports with  unknown values; delivery of goods; incomplete export declarations and supplementary export declarations; general warehouse storage and permits, the cost of customs laboratory testing; and, companies established by authorized customs consultants.

The main amendments introduced to the Regulation are as follows:

  • The period granted for the declaration of an asset or of a base of tax assessment, the value of which could not be known by the declarant at the time of the customs declaration and the payment of taxes, will begin as of the month in which the asset or the base are recorded in accounting records.
  • Goods in customs custody become deliverable upon payment of customs duties and fulfillment of the conditions on operation and use that are approved by the customs authority or the customs bond. The delivery of goods will no longer be bound by the bill of lading; rather, goods will be delivered according to the contract between the owner, carrier, and operator, as applicable, or their representatives.
  • Pursuant to the simplified authorized sender declaration, the export declarations for the goods may be submitted to the customs office where the authorized sender is resident instead of to the customs office with which the authorized sender’s business is affiliated. The inspection officer to whom the goods are submitted will conduct document control, inspection and other procedures regarding the goods subject to the declaration on behalf of the customs office where the declaration has been made.
  • The customs declarations of the post office authorized as an indirect representative and companies engaged in fast cargo transportation can be accepted by the Turkish customs administration, provided that the e-waybill containing the necessary information for the declaration is attached to the declaration, even if the invoice is not also attached. In such cases, an approved person status certificate or an authorized economic operator certificate will not be required to make a simplified export declaration.
  • Persons who have made a simplified export declaration are now required to submit a supplemental declaration within seven working days of the simplified export declaration.
  • The fee for customs to retest goods, if the relevant person objects to customs’ original test results, has been increased to TRY 885 per sample. Customs will not charge a testing fee for the goods subjected to laboratory analysis before undergoing the customs procedure.
  • Transportation organizers who are identified in shipping documents as the notification party can place goods whose seller or sender and buyer abroad is known in the general warehouses by submitting a warehouse declaration. The goods cannot be disposed of other than by being handled and shipped to the buyer abroad. In these cases, transportation organizers are subject to the same obligations as warehouse users.
  • Warehouse opening and operation permits will now be granted indefinitely.
  • Members of the board of directors of joint stock companies established by authorized customs consultants are now also required to be authorized customs consultants.

The changes entered into force on 25 May 2022 except for the provisions on simplified and supplemental declaration, which will enter into force on 25 June 2022.


Can Sozer is a Partner in Esin Attorney Partnership, Istanbul office.


Aybuke Gundel Solak is an Associate in Esin Attorney Partnership, Istanbul office.


Ayca Dogu is an Associate in Esin Attorney Partnership, Istanbul office.

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