Penalty rates updated in Customs Regulation

With the General Communiqué on the Tax Procedure Law published in the Official Gazette dated 25/11/2023 and numbered 32380, the revaluation rate for 2023 was determined as 58.46%.

The amounts specified in Article 122 of the Decision on the Implementation of Certain Articles of Customs Law No. 4458 and in Articles 500 and 584 of the Customs Regulation have been redetermined.

IRREGULARITY PENALTY REDETERMINED

ARTICLE 2- (1) The irregularity penalty specified in the first paragraph of Article 241 of Customs Law No. 4458 shall be applied as 828.00 TL.

Redetermination of overtime fees included in the Decision on the Implementation of Certain Articles of Customs Law No. 4458

ARTICLE 3- (1) Of the first paragraph of Article 122 of the Decision on the Implementation of Certain Articles of Customs Law No. 4458;

(a) the overtime fee specified in clause (a) shall be applied as 77.12 TL for exports and 180.12 TL for other transactions;

(b) the overtime fee for Turkish-plated trucks specified in clause (b) shall be applied as 180.12 TL per truck for exports and 283.10 TL for other transactions.

Redetermination of amounts included in the Customs Regulation

ARTICLE 4- (1) Of the Customs Regulation;

a) of the first paragraph of Article 500;

(a) the amount specified in clause (a) is 2,620,000.00 TL,

(b) the amount specified in clause (b) is 26,242,000.00 TL,

(c) the amount specified in clause (c) is 26,242,000.00 TL,

b) the irregularity penalty specified in Article 584 shall be applied as 828.00 TL.

News Source: 12punto