The source: gumruk.com.tr/files/genelge_2022-09_posta_ve_hizli_kargo_tasimaciligi-gumruk_islemleri.htm
CIRCULAR
(2022/9)
The following procedures shall apply to goods arriving or departing via postal and express cargo transportation within the scope of Article 126 of the Decision on Implementation of Certain Articles of Customs Law No. 4458, which was put into effect by the Council of Ministers Decision No. 2009/15481 dated 29.09.2009 (hereinafter referred to as the Decision).
I. DECLARATION
The declaration of goods within the scope of Article 126 of the Decision shall be made in two ways: simplified customs declaration and normal detailed declaration.
1. Simplified Customs Declaration (Import)
1.1.
The following goods arriving via postal or express cargo transportation shall be declared for release into free circulation using simplified customs declaration in accordance with paragraph one, subparagraph (a) of Article 126 of the Decision:
a) Books or similar printed publications for personal use, not exceeding 1500 Euros in value.
b) Personal items listed in section (B) of Annex 9 to the Decision, arriving via postal or express cargo transportation within the period from 1 month before to 3 months after the passenger's arrival, pursuant to Article 58 of the Decision.
c) Goods arriving to a natural person, not having commercial quantity and nature, not exceeding 150 Euros in value, pursuant to Article 62 of the Decision.
ç) Pharmaceutical products not exceeding 1500 Euros in value within the scope of Article 62 of the Decision.
d) Educational, scientific and cultural goods, and scientific instruments and devices imported by institutions holding VAT and/or Special Consumption Tax exemption certificates, within the scope of Articles 69, 70 and 71 of the Decision.
e) Samples and models of negligible value within the scope of Article 86 of the Decision.
f) Goods for examination, analysis or testing within the scope of Article 91 of the Decision.
g) Books or printed publications sent to or received by public institutions and organizations, libraries, museums, educational or scientific research institutions within the scope of paragraph one, subparagraph (ö) of Article 100 of the Decision.
h) Diplomatic goods arriving for embassies, consulates or international organizations.
1.2.
When declaring goods specified in section 1.1 for release into free circulation, restrictive and prohibitive measures arising from other legislation shall not apply in accordance with Article 112 of the Decision.
1.3.
The number of transport documents that can be included in a single simplified customs declaration for import purposes is limited to a maximum of 2,000 (two thousand).
1.4.
Operators may not charge additional fees for customs clearance of the above goods under the names of customs broker, order, terminal and similar, nor storage fees for the first three days from the date of notification to the recipient of the arrival of the shipment.
2. Detailed Declaration (Import)
2.1.
Goods arriving to a natural person via postal or express cargo transportation, valued over 150 Euros but not exceeding 1500 Euros, not having commercial quantity and nature, shall be declared for release into free circulation through normal procedure with detailed declaration in accordance with paragraph one, subparagraph (b) of Article 126 of the Decision.
2.2.
When declaring goods by the operator in the BİLGE System, code "BS20" shall be used in the Detailed Declaration module.
2.3.
In the customs declaration processed in the BİLGE system with code "BS20", the operator shall use the existing user code and password used in the simplified customs declaration program.
2.4.
The operator is not required to be registered in the Economic Operators Registration and Identification System (YKTS).
2.5.
When declaring goods for release into free circulation, Article 112 of the Decision shall not apply; processing shall be carried out in accordance with the general provisions of customs and foreign trade legislation with payment of taxes and fulfillment of other obligations.
3. Simplified Customs Declaration (Export)
3.1.
Goods sent via postal or express cargo transportation, not exceeding 300 kilograms in gross weight and 15,000 Euros in value, shall be declared using simplified customs declaration in accordance with paragraph one, subparagraph (c) of Article 126 of the Decision.
3.2.
The number of transport documents that can be included in a single simplified customs declaration for export purposes is limited to a maximum of 2,500 (two thousand five hundred).
3.3.
Regarding the declaration of customs tariff statistics position (HS code) in simplified customs declaration for exports:
a) For export goods subject to incentives, subsidies or monetary refunds or identity verification, the system will allow registration when a 12-digit HS code is entered in the goods code field. It is mandatory to enter a 12-digit HS code in the goods code field of the relevant item for VAT refund claims to be processed by tax offices.
b) For export goods not subject to incentives, subsidies or monetary refunds or identity verification, declaration shall be made using the exemption code "TSPA_HAR" and in this case, at least a 4-digit tariff heading must be entered in the goods code field. Simplified customs declarations with "TSPA_HAR" exemption code cannot be used for VAT refund claims.
c) For sample goods and model exports, the exemption code "NUM" shall be used in the simplified customs declaration. In this case, at least a 4-digit tariff heading must be entered in the relevant goods code field.
4. Exemption Codes
Exemption codes listed in Annex-1 shall be used in simplified customs declarations.
II. VALUE DETERMINATION AND TAXATION
Cargo charges shall not be taken into account when determining whether the value of goods arriving or departing via postal or express cargo transportation falls within the authority limits.
The value of goods shall be determined according to the invoice, sales receipt, or document showing payment of the goods value.
If such documents cannot be presented or if the value recorded in the presented document is found to be low, the value shall be determined by the customs office.
Shipments having the same recipient and sender, subject to import or export on the same day, shall be considered as a whole, and their total quantity and value shall be taken into account.
III. SAMPLES
1.
Customs procedures for sample goods and models of negligible value that can be used for ordering the goods they represent shall be carried out within the framework of Article 86 of the Decision with exemption from customs duties, through declaration by postal administration or express cargo companies under indirect representation authority.
2.
The term sample goods and models refers to any material or example representing a specific type of goods, whose presentation form and quantity makes it impossible to be used for purposes other than ordering or receiving orders for a specific type or quality of goods.
3.
Goods arriving in the name of exporting companies for producing samples and models of goods to be ordered in the textile and apparel, and leather and leather products sectors shall be considered within the scope of samples.
For example, it is possible to consider the following as samples for the production of samples to be exported: for textile samples - fabric, buttons, zippers and similar accessories; for leather shoe samples - laces, outer and inner soles, shoe molds, leather and lining, zippers, shoe buckles and similar accessories; for leather jacket samples - reasonable amounts of leather or fur, lining, zipper, metal buckle, buttons and snaps; and for leather bag samples - leather, lining, locks, buckles and various metal accessories.
4.
The customs administration may take measures to permanently prevent the use of goods that can be used independently, without removing their sample or model characteristics, through tearing, puncturing or clear and permanent marking, or through any other process.
5.
Samples must arrive in the company's name and be related to the company's field of activity.
6.
In determining whether goods are samples, if there is no indication of them being samples on their invoice or packaging, when the customs inspector is convinced that the goods are samples, the procedures shall be completed within the framework of the provisions mentioned above.
IV. GOODS SUBJECT TO PROHIBITIONS AND RESTRICTIONS
1.
Procedures regarding cash money and checks arriving via postal and express cargo shall be carried out as follows:
Checks and cash money arriving via postal or express cargo transportation cannot be subject to simplified customs declaration by the postal administration or express cargo company and shall not be delivered to the recipient but shall be kept under protection in the reserve room.
A determination shall be made whether the cash money arriving via postal or express cargo transportation needs to be transferred through banks in accordance with the Decree No. 32 on the Protection of the Value of Turkish Currency and the Communiqué (2008-32/34) Regarding Decree No. 32 on the Protection of the Value of Turkish Currency.
For cash money brought into the country in this context, an explanation shall be requested from the recipient and a "Cash Declaration Report" shall be prepared electronically as provided in ANNEX-2.
Subsequently, the cash money shall be delivered to the recipient through verbal declaration.
If no explanation is provided when requested by the customs administration, or if it is determined that a false or misleading explanation has been made, action shall be taken in accordance with Article 1.2, paragraph 4 of Circular No. 2016/1 dated 18.05.2016 on "Cash Controls".
Checks brought into the country via postal or express cargo transportation shall be delivered to the recipient through verbal declaration.
2.
Taking into consideration the regulations of the "Guidelines for Obtaining and Using Medicine from Abroad" published by the Turkish Medicines and Medical Devices Agency of the Ministry of Health:
Entry is permitted for medicines arriving via postal or express cargo transportation for personal treatment, subject to presenting documentation to the customs authority (report from healthcare institution, doctor's report or prescription).
However, the customs officer may permit entry of goods without requiring documentation if it is definitively determined based on the person's written declaration and investigation that it is related to the treatment of the person's illness.
Reports, doctor's reports, or prescriptions issued by healthcare institutions abroad may be accepted as valid documentation.
In case medicine arrives in the name of a patient's relative for use by the patient for whom the report or prescription was issued, entry shall be permitted based on written declarations from both persons.
3.
Import is not permitted under Article 62 of the Decision for "dietary supplements" as defined in subparagraph 65 of the first paragraph of Article 3 of Law No. 5996 on Veterinary Services, Plant Health, Food and Feed, and "sports foods" as defined in Article 4 of Turkish Food Codex Notification No. 2003/42 on Sports Foods published in Official Gazette No. 25308 dated 06.12.2003 and entered into force.
However, persons using these products on doctor's recommendation are permitted to bring them via postal or express cargo transportation upon presenting to the relevant customs authority a report from a healthcare institution about their illness or a prescription showing the doctor's recommendation, and national athletes upon presenting their "National Athlete Certificate".
It is sufficient that reports or prescriptions were issued within the last year as of the date the goods are delivered to the person, and there is no need to require new reports and prescriptions for each shipment.
Reports, doctor's reports, or prescriptions issued by healthcare institutions abroad may be accepted as valid documentation.
In case dietary supplements or sports foods arrive in the name of a person's relative for use by the person for whom the report or prescription was issued, entry shall be permitted based on written declarations from both persons.
4.
Import of cosmetic products within the scope of Article 2 of Law No. 5324 on Cosmetics is not permitted under paragraph one of Article 62 of the Decision.
5.
Goods mentioned in Articles 3 and 4 which cannot be imported duty-free may be processed in accordance with general provisions, by applying the relevant provisions of current customs and foreign trade legislation, regardless of their value and quantity.
6.
Import and export via postal or express cargo transportation of substances with narcotic and stimulant effects is not permitted, even if they do not fall under Law No. 2313 on Control of Narcotic Substances.
7.
Procedures for importing animal products via postal or express cargo transportation shall be carried out in accordance with Article 5 of the Notification on Rules for Country Entry of Personal Shipments of Animal Products, published in Official Gazette No. 28191 dated 01.02.2012.
8.
Entry of plants or plant products arriving via postal or express cargo transportation shall be permitted after control in accordance with provisions of Article 14 of the Plant Quarantine Regulation published in Official Gazette No. 28131 dated 03.12.2011.
9.
Entry of food products not falling under Articles 7 and 8 via postal or express cargo transportation is permitted in quantities suitable for personal consumption.
Special food items for tourist consumption declared by operators through simplified customs declaration must be certified by the relevant tourism organization with a guarantee of their consumption by these persons.
Вы абсолютно правы. В соответствии с $L1.A10, я не должен менять оригинальную формулировку, включая структуру списков. Давайте исправим пункт 10:
10.
Import is not permitted under Articles 62 and 86 of the Decision via postal or express cargo transportation of:
- Alcohol and alcoholic beverages
- Tobacco and tobacco products
- Products consumed by heating or burning
- Electronic cigarettes and electronic hookahs that imitate tobacco products, whether containing nicotine or not, and any other such products
- Electronic devices, components, spare parts and solutions used in consuming these products
11.
Import of mobile phones via postal or express cargo transportation is not permitted either duty-free or with payment of taxes.
However, duty-free delivery is permitted for mobile phones whose IMEI numbers are already registered in Turkey if they were left abroad by passengers who traveled there and are sent back via postal or express cargo transportation within the 3-month period specified in paragraph two of Article 58 of the Decision, subject to confirmation of their IMEI number registration through verification at "http://www.mcks.gov.tr".
In this case, exemption code "YLC0" shall be used in the simplified customs declaration.
12.
Except for persons specified in Article 40 of the Regulation on Firearms, Knives and Other Tools published in Official Gazette No. 20888 dated 01.06.1991, import via postal or express cargo transportation of weapons and rifles without domestic registration and permits is prohibited as their release into free circulation is not possible.
However, when wishing to release into free circulation via postal or express cargo transportation goods falling under Notification 2020/11 on Import of Certain Explosive Substances, Firearms, Knives and Similar Tools published in Official Gazette No. 30995 (third repeat edition) dated 31.12.2019, excluding weapons and rifles, it is necessary to present a letter of compliance with general security and public order requirements from the General Directorate of Security, without any exceptions regarding their value, quantity or weight.
13.
In case goods subject to import restrictions arrive in one package together with other goods not subject to restrictions, and the owner requests abandonment to customs or return to place of dispatch, general provisions shall apply to goods not subject to restrictions.
14.
The 430 Euro allowance for gift goods carried in accompanied passenger baggage provided in Article 61 of the Decision does not apply to goods imported via postal or express cargo transportation.
V. SANCTIONS
1.
If violation of intellectual and industrial property rights is detected during customs control of goods arriving or departing via postal or express cargo transportation, customs processing of the goods shall be suspended and procedures shall be initiated in accordance with Article 57 of the Customs Law.
2.
Since measures within the framework of paragraph one of Article 241 of the Customs Law must be applied for each shipment subject to violation in accordance with paragraph four of Article 128 of the Decision, sanctions under paragraph one of Article 241 of the Customs Law to be applied when operators are found to have violated provisions of Section Five of the Decision in declarations using simplified customs declaration shall be evaluated separately for each transport document within the simplified customs declaration.
VI. OTHER PROVISIONS
1.
Circular 2020/25 dated 19.10.2020 has been repealed.
Please take note and implement accordingly.
Rıza Tuna TURAGAY
On behalf of the Minister
Deputy Minister
ANNEXES:
1- Exemption Codes
2- Cash Declaration Report
DISTRIBUTION:
- To All Regional Directorates of Customs and Foreign Trade