Regulatory amendments to the customs rules, published in the official gazette in early April 2020, include changes to the articles related to subsequent submissions of a “certificate of origin” to the customs administrations.
The changes to these rules include the following:
Cash guarantee application in the certificate of origin rules: A cash guarantee application provision has been introduced to the certificate of origin rules, and is to be submitted to the customs authority after importation.
Refund for subsequently submitted of certificates of origin: If specified financial obligations are paid, the amount collected is to be refunded, provided that the certificate of origin will be submitted to the customs authority within a specified time period (six months from the date of registration of the declaration).
Opportunity regarding prior transactions: For goods imported before the effective date of the April 2020 amendment (but subject to certain other financial obligations such as origin-based trade policy measures, additional customs duty or additional financial obligations), there may be a benefit from this new arrangement if the certificate of origin is duly issued and presented to the customs authority within a specified time period (six months from the date of registration of the declaration, taking into account additional periods).
For goods imported with a “TR movement certificate” and a declaration registration before the effective date of the April 2020 regulatory amendment, and if it is determined that financial obligations such as origin-based trade policy measure, additional customs duty or additional financial obligation had not been paid even though there is no evidence of the country-of-origin document, it is possible to submit the certificate of origin showing EU origin or a supplier declaration that the origin is within the scope of a free trade agreement, within six months from the effective date of the amendment.
New origin rule applications for future transactions: The new regulatory amendments provide that a certificate of origin will be requested in instances when the goods are subject to more than one trade policy measure, additional customs duties or additional financial obligations or when different rates are determined. If the certificate of origin will not be submitted, the higher amount of customs duty is to be collected.
The new regulatory amendments may offer opportunities but also present risks when considering the different timeline and time limitations regarding certificate of origin issues.
Read an April 2020 report [PDF 571 KB] prepared by the KPMG member firm in Turkey
For more information, contact a customs and trade professional with the KPMG member firm in Turkey:
Murat Palaoğlu | firstname.lastname@example.org
Zahide Demir | email@example.com
Hakan Uçak | firstname.lastname@example.org
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