Preparation Services for Customs Inspections

As it is known, "Post-Control", pursuant to Article 73 of the Customs Law No. 4458, is the inspection of the import or export transactions of the obliged persons or the commercial documents and data related to the subsequent commercial transactions by the Customs Inspectors in their own places in order to determine the accuracy of the information declared to the customs administration after the delivery of the goods. These inspections are carried out to determine whether real and legal persons fulfill their obligations stipulated in the customs legislation and other relevant legislation. A company subject to post-control is inspected and controlled not only in terms of customs duties, but also in terms of origin procedures, declarations made in terms of tariff and value, all kinds of permits, accounting records, origin documents, production processes and compliance with the conditions stipulated by the regimes.

It is very valuable for foreign trade companies to carry out preparatory work with an expert organization experienced in Pre-Post Control Audit Services that prepares them for post-control in order not to face irreparable damages or criminal sanctions as a result of errors and deficiencies to be uncovered by customs inspectors in subsequent controls. In this sense, Foreign Trade Companies should pay close attention to the details of customs and foreign trade legislation and practices, they should be prepared for post-control audits by an expert and experienced company, and they should know that otherwise they will face very difficult to compensate penalties, time and prestige losses as well as customs smuggling charges.

From our group companies Çözen Customs Consultancy  is an organization with a high level of experience and know-how that comprehensively prepares its customers for these audits and stands out in the sector with the services it offers on the issues that need to be considered and the issues that must be complied with before the post-control inspections to be carried out by customs inspectors.

Çözen Customs Consultancy informs and guides its valued customers, who request to be prepared comprehensively in advance for the customs inspections to be carried out by customs inspectors, in detail on the topics mentioned below, controls and inspects the business processes in advance, and ensures the smooth management of customs procedures by regularly reporting the results. 

Some of the details to be considered are listed below.

• All correspondence related to foreign trade should be kept in the file, attention should be paid to the taxation of license, royalty, commission fees included in the contracts by adding them to the value of the goods, and whether there is a relationship with the exporter company,
• A Certificate of Origin (Certificate of Origin, Form A, EUR 1) must be requested from the supplier for each import transaction,
• Customs broker should be contacted to declare the goods that are not within the scope of exemption limits to the customs office without receiving the goods delivered to you via fast courier, although they should be declared to customs,
• It should be noted that it is not sufficient to declare the goods that come with the passenger and are not declared to customs (usually foreign guests) only with the VAT Declaration No. 2, but must be submitted to the Customs Administration,
• Copies of international documents such as Bills of Lading, CMR, Truck Carnet, ATA Carnet should be preserved,
• Commercial invoice, value declaration form, TSE Certificate of Conformity, Control Certificate, Certificate of Origin, A.TR, Form A, EUR.1, etc. added to the declaration and specified in the 44th digit of the declaration. original or copies of the documents should be kept,
• Invoices and receipts for the international and domestic transportation of goods, insurance policies of the goods, bank receipts, receipts, etc. for the payment of goods and KKDF receipts should be kept,
• If a separate payment is made for the containers and packaging of imported goods, this amount should be declared in the value declaration and taxation should be made in this form,
• Receipts for all payments, price increases, advances, expenses, refunds or price adjustments made in relation to imported goods should be kept in each import file on a declaration basis,
• If commission and interest payments related to the payment of the price of the imported goods, or if there is a discount that is not customary by the seller, it must be included in the value and taxed.
• Invoice amounts should be declared with the correct foreign currency type and exchange rate, and should not be declared with a foreign currency type corresponding to a low exchange rate that does not reflect the reality, causing the CIF value to be under-declared, 
• Pay close attention to HS codes, products with the same product codes should not be declared with different HS codes,
• The Buyer-Seller Relationship must be declared correctly,
• Pay attention to the documents attached to the declaration,
• VAT rates should be declared correctly, the same goods should not be declared with different VAT rates,
• Price, weight and quantity proportions should be taken into consideration in invoices,
• Pay close attention to the declaration of delivery methods (freight is paid by the buyer/shipper)
• Pay attention to the content and declaration of domestic expense items,
• AT.R., the validity period of the certificates of origin and their correct declaration should be taken into account,