It becomes possible to get rid of many Additional Financial Liabilities and fine decisions, which have been making companies nervous for a long time, by making a regulation change by the administration.
The Regulation on the Amendment of the Customs Regulation, published in the Official Gazette today, has been regulated in two aspects;

  1. The opportunity to benefit from the temporary article 16/3, which provides the opportunity to get rid of the Unpaid Additional Customs Tax and Additional Financial Liability, has been introduced. According to this,
    • Until 31.12.2021 for declarations registered before 13.02.2021,
    • Certificate of origin or supplier declaration may be submitted for the goods whose commercial policy measure, Additional Customs Duty or Additional Financial Liability are determined to be unpaid, underpaid. In this way, the period of benefiting from this article has been extended for the declarations registered before 13.02.2021, an additional six months has been given.

In this respect, if there is an issued certificate of origin that cannot be submitted until 30.06.2021, the Additional Customs Tax, Additional Financial Liability and fine can be eliminated by submitting it to the administration until 31.12.2021.

  1. As a solution for the US Additional Financial Liability, many additional accrual and penalty decisions have been made recently;

In case it is determined that the US Additional Financial Liability has not been paid, paid incompletely or is not secured, for the goods that contain a declaration that has been registered between 21.6.2018 and 23.5.2019 (including these dates) and does not have proof of origin,

  • If the country of origin of the goods is written in the documents attached to the declaration (such as the commercial invoice and packing list subject to the declaration), a separate proof of origin shall not be sought without the need for a separate document OR
  • If a document containing the expression of the statement like “I, the undersigned, who have been issued by the exporter of the goods until 31.5.2022, declare that the goods defined in the invoice dated ….. and numbered ….. originate from ….. and the manufacturer is ….. company located in ….. country . I undertake to provide, when requested, all evidence to support this statement to the relevant public authority. / I, the undersigned, declare that the goods named as ….. listed in this invoice ….. (date and number) originate in ….. and produced by ….. (name of the firm) in ….. (name of country). I undertake to make available to the related public authorities any further supporting documents they require.” is submitted, no additional proof of origin will be sought.

In this respect, our recommendation to our companies for the USA Additional Financial Liability;

  1. If there are declarations subject to USA Additional Financial Liability, which have not been converted into an additional accrual and penalty decision by the administration, and have been processed between the relevant periods;
  • Checking whether the origin is specified in the documents by checking the annexed documents, no action is taken if the origin information is included,
  • If there is no origin information in the attached documents, the above-mentioned exporter’s declaration must be submitted to the customs administration until 31.05.2022.
  1. If an additional accrual and penalty decision has been issued by the administration;
  • If there is origin information in the annex of the declaration subject to the decision, informing the administration in writing and requesting the annulment of the decision,
  • If there is no origin information in the documents annexed to the declaration, the specified letter should be requested from the exporter abroad and requesting that the decision should be removed by notifying the customs administration with a petition.

Click here for the change.


Sıkça değişen gümrük ve dış ticaret mevzuatını en güncel kaynaktan takip edin. Mevzuat değişikliklerini çözüm ortaklarımızın işlemlerine özel olarak yorumlayarak sadece ilgili sektörü ilgilendirecek şekilde paylaşıyoruz. Güncellemeleri yakından takip etmek için iletişimde kalın.