Attention shoppers buying from abroad! New era in customs: 6-digit HS code requirement for mail and express cargo

Changes have been made to the regulations regarding customs processes for goods transported via mail and express cargo. Accordingly, inspections have been further tightened by making it mandatory to declare 6-digit HS code information in customs transactions.

Within the scope of the changes published by the Ministry of Trade, the Communiqué on Customs Procedures for Goods Transported via Mail and Express Cargo has been revised. With the new application, it has become mandatory to include the 6-digit HS code, which indicates the tariff subheading, in the declaration of shipments arriving via mail.

6-DIGIT HS CODE MADE MANDATORY

The 6-digit HS code (Harmonized System code) is known as the code that determines the tariff subheading of goods within the Harmonized System. The 2, 4, and 6-digit classification system used by many countries in world trade allows for the coding of goods according to their structural or functional characteristics. European Union countries use the 8-digit "Combined Nomenclature" structure by adding two more digits to this system.

When classifying in the Harmonized System, expressions defining the function or structure of products can be used instead of their commercial names. For example, products known as "computers" in daily use may be classified as "automatic data processing machines" in tariff classification. Ensuring that products are placed under the correct HS code is seen as an important criterion for accessing the correct tax rates in foreign trade.

LOCATIONS FOR EXPRESS CARGO OPERATIONS

Customs procedures for express cargo shipments transported by air will be carried out only at airport customs directorates. The General Directorate of Customs will determine the authorized customs directorates for express cargo transportation carried out by road.

NEW RULES FOR CONSIGNMENT EXPORTS

Consignment export transactions can now be carried out within certain limits using a simplified declaration attached to a proforma invoice, utilizing exemption and regime codes. Products sent within this scope must be definitively sold within one year, and this period will not be extended. Unsold goods will be returned to Turkey in accordance with customs legislation.

The provisions in Article 13 of the Communiqué will be applied to returning products. This article states that transactions will be carried out by taking weight and value limitations into account. If rights provided due to export have been utilized, a document proving that the relevant rights have been returned must be submitted to the customs administration for the product to benefit from tax exemption. In the case of the return of goods processed under value-added tax or special consumption tax refunds, the relevant taxes will be collected.

The shipment of goods that were mistakenly directed to Turkey or that need to be returned to the origin will be permitted in accordance with the operator's declaration. Goods for which return to origin is requested and for which a flat tax was collected upon entry into free circulation must undergo inspection and the relevant transport document must be cancelled.

NEW PRINCIPLES IN PENALTY APPLICATIONS

Each transport document will be evaluated separately within the scope of the simplified customs declaration. However, in case of data correction of the same nature, a single penalty will be applied.

CHANGED REGULATIONS

With the regulations announced in the Official Gazette, declaration processes for mail and express cargo shipments have become more controllable. Consignment export transactions have been included in the scope of the simplified declaration, and the principle of document-based evaluation has been adopted in penalty applications. All changes have entered into force.

EXEMPTIONS APPLICABLE TO MAIL AND EXPRESS CARGO

There is a tax exemption of up to 1500 Euros for books and similar printed publications that arrive in Turkey via mail or express cargo, do not have a commercial nature, and are intended for personal use.

In addition, shipments such as medicines that do not have a commercial nature and do not exceed 30 Euros in value, as well as those not exceeding the 1500 Euro limit, are delivered to the recipient after a single flat tax is collected.

TAX RATES VARY BY COUNTRY

Different tax rates are applied depending on the country for goods with a value under 30 Euros. A 30 percent tax is collected for shipments coming directly from European Union countries, and 60 percent for those coming from other countries. While the rate is applied as 0 percent for books and similar printed publications, an additional 20 percent tax is added for products within the scope of the Special Consumption Tax (ÖTV).

Shipments must not have a commercial nature, must not be diplomatic goods or passenger goods, and must not exceed 30 kilograms in gross weight.

For goods in the 30–1500 Euro value range intended for personal use, express cargo operators can complete the procedures by filing a detailed declaration on behalf of the recipient. In this process, payment of import taxes is mandatory. It is stated that operators may request storage or brokerage fees after notifying the shipment owners.

News Source: 12punto