If the customs administration determines after an import that duties were not collected or were collected short, it serves a notice of "additional assessment" (ek tahakkuk). The importer may object to the administration within 15 days of notification, may apply to the administrative courts (tax court) if the objection is rejected, and may request a settlement (uzlaşma) within the same 15 days. The administration must notify any shortfall within three years of the date the customs liability arose.
- Objection period: 15 days from notification (Customs Law No. 4458, Art. 242/1). The administration decides within 30 days.
- Settlement request: 15 days from notification (Art. 244). Not applicable to acts linked to smuggling offences.
- Payment period: 15 days from notification; an objection interrupts it (Art. 198).
- Limitation period: 3 years from the date the liability arose (Art. 197/2).
- Refund of overpaid duties: as a rule, application within 3 years of notification (Art. 211/2).
What is an additional assessment (ek tahakkuk)?
Import duties are largely fixed upon registration of the declaration and release of the goods. If the duty in the declaration equals the amount calculated by the administration, release of the goods stands in for notification of the duties (Art. 197/3). If later checks and audits (on value, tariff classification, origin, exemption conditions, etc.) show that duties were not collected or were collected short, the administration notifies the difference to the liable person as an additional assessment (Art. 197/2, 198/1).
Customs duties are calculated under the customs tariff in force on the date the customs liability begins (Art. 15/1). The disputes therefore usually concern whether the customs value (Art. 23-30), the tariff classification, or the origin entitling the goods to preferential tariff treatment (Art. 17-22) was determined correctly.
Which time limits apply to an additional assessment?
| Step | Time limit | Basis |
|---|---|---|
| Notification of the shortfall (by the administration) | 3 years from the date the liability arose | Customs Law Art. 197/2 |
| Payment | 15 days from notification (extendable by 30 days against security) | Art. 198/1 |
| Objection to the administration | 15 days from notification | Art. 242/1 |
| Administration's reply to the objection | 30 days | Art. 242/2 |
| Settlement request | 15 days from notification | Art. 244 |
| Objection to chemical analysis results | 15 days from notification | Art. 243 |
| Action before the tax court | 30 days from notification | Administrative Procedure Law Art. 7 |
How is an objection filed?
The liable person may object to customs duties, penalties and administrative decisions notified to them by submitting a petition to a superior authority (or to the same authority if there is none) within 15 days of notification. If the petition is submitted to the wrong authority within the time limit, the objection is deemed timely and the administration forwards it to the competent authority (Art. 242/3).
The petition usually states the date and number of the notified act, the registration number of the customs declaration, the grounds for objection (for example, an incorrect customs value or tariff classification) and supporting documents (invoice, contract, payment records, certificate of origin, laboratory report). Objections reaching the administration are decided and notified within 30 days (Art. 242/2).
An objection before the customs administration interrupts the payment period; the period restarts on the date the decision of the administration or the court is notified (Art. 198/2).
What if the objection is rejected?
A decision rejecting the objection may be challenged before the administrative judicial authorities at the place where the act was made (Art. 242/4). For disputes over taxes, duties, fees and similar financial burdens, the time limit for filing an action is 30 days before the tax courts unless a special law provides otherwise, starting the day after notification (Administrative Procedure Law Art. 7). Public holidays count, but if the last day is a holiday the period extends to the end of the next working day (Art. 8).
Under Customs Law Art. 197/5, notified duties become final when the periods in Art. 242 expire without objection or recourse to the administrative courts. If an action is filed, the duties become collectible on the date a judgment against the liable person is notified to the customs administration. Missing a deadline can therefore mean a loss of rights.
What is a settlement (uzlaşma) and when can it be requested?
For additional assessments and penalty decisions issued by customs administrations, the liable person may apply for settlement within 15 days of notification. A settlement request suspends the period for objection or action; if no settlement is reached, the period resumes, but if fewer than five days remain it is extended to five days. A new settlement request cannot be made after a failed settlement (Art. 244/1).
Settlement minutes are final; the taxpayer cannot bring an action regarding the matters settled and recorded. Settled duties and penalties are paid within one month of notification of the minutes, and late-payment interest applies to settled duties (Art. 244/4-5). Settlement does not apply where the act is linked to offences under the Anti-Smuggling Law No. 5607 (Art. 244/2).
How do payment and security work?
Duties found to have been collected short must be paid within 15 days of notification. If a written request is made before the period ends and security is provided, the period may be extended by 30 days; deferral interest under Law No. 6183 applies to the extension (Art. 198/1). The liable person may also pay before the period ends (Art. 198/3). Security is provided up to the amount of the duties and other public receivables (Art. 202). For general information on guarantees, see our articles on the validity requirements of a suretyship contract (kefalet sözleşmesi) and on the proof and validity of a security note (teminat senedi).
On what grounds can an additional assessment be challenged?
The grounds depend on the dispute. Common ones are: (1) the customs value was wrongly determined under the transaction-value rule (Art. 24) or the secondary methods (Art. 25-27); (2) the tariff classification was wrong; (3) origin or preferential tariff conditions were misjudged; (4) formal defects such as notification, reasoning and time limits; (5) errors in chemical analysis results.
Where a movement certificate for preferential tariff treatment was mistakenly endorsed by the counterpart country's administration and the liable person proves they exercised all due care required by customs legislation, duties not assessed because of the preferential tariff are not claimed afterwards, subject to the exceptions in the Law (Art. 198/4). Whether these conditions are met in a given case must be assessed separately on the documents.
Is a refund of overpaid or unduly paid duties possible?
Duties paid although they should not have been are refunded, and duties assessed although they should not have been are cancelled. The person must apply to the customs administration within three years of notification of the duties (Art. 211/2). Refund requests are not accepted where the duties were paid as a result of a deliberate falsification, or of the liable person's own declaration increasing the customs value of goods subject to trade policy measures (Art. 211/1).
For import duties on goods rejected by the importer as defective or not conforming to the contract, the application must be made within one year of notification (Art. 213/4). Refund of duties after cancellation of a declaration must be requested within the periods for applying for cancellation (Art. 212). If a refund decision is not implemented within four months of notification, statutory interest is paid on request (Art. 216/2).
When can criminal proceedings be relevant?
If a customs duty claim relates to an act requiring a penalty and a criminal case has been opened for that act, the claim may be prosecuted and collected within the limitation periods of the Turkish Criminal Code (Art. 197/4). If an administrative fine or a smuggling allegation accompanies the additional assessment, the time limits should be tracked separately for each act.
Frequently Asked Questions
I received an additional assessment notice. How many days do I have to object?
15 days from the date of notification (Law No. 4458, Art. 242/1). The same 15-day period applies to a settlement request (Art. 244).
Does objecting remove the obligation to pay?
No. An objection only interrupts the payment period, which restarts on notification of the decision of the administration or the court (Art. 198/2).
What can I do if my objection is rejected?
You may apply to the administrative courts, that is, the tax court (Art. 242/4). The time limit for filing an action is generally 30 days from notification (Administrative Procedure Law Art. 7).
After how long can customs no longer claim a shortfall?
Shortfalls found by audit must be notified within three years of the date the customs liability arose; filing an action on the underlying event suspends the limitation period (Art. 197/2).
Until when can I ask for a refund of overpaid duties?
Within three years of notification for duties that should not have been paid (Art. 211/2). In cases under Art. 213, such as defective goods, the period is one year.
Can I request settlement again if it fails?
No. A new settlement request cannot be made if settlement is not reached (Art. 244/1).