KÜHEYLAN HUKUK
Legal basis: Customs Law No. 4458, Articles 46, 50, 70, 177 to 180 and 242; Customs Regulation; Disposal Regulation (Official Gazette 25.06.2013). Prepared using legislation in force in 2026 and official sources dated November 2026.
If no customs-approved action is initiated for the goods arriving in Turkey within legal periods, or if the transactions of the registered declaration are not completed during the period, the items become liquidated. Liquidation goods are disposed of through tenders, retail sales, allocations, sale or disposal on the condition that they are exported. The owner can save the item by paying fines, expenses and 1% of the CIF value of the item until the tender advertisement is published; this rate is 3% on the second application. After the ad and before the sale, the rate increases to 10%. If the sale occurs, expenses, taxes and penalties will be deducted from the price; the remaining amount must be applied within a year.
In What Situations Does the Property Purge?
177 of the Customs Act. The article counts the liquidation state. There are two most common conditions in practice. The first is the 46th Amendment to the Act for items placed in place of temporary storage. According to the article, it is not necessary to begin procedures for the determination of a customs-approved process or use within the prescribed periods (m.50, m.177/1-b). In the Customs Regulation, these periods are arranged as 45 days in goods coming by sea and 20 days in items coming by other means. The second is that the affidavit is not completed in the duration of the transactions of the registered item (m.70, m.177/1-e).
Besides these, items that are left to customs, items that are not received by mail, items that are quickly broken or costly to store, and goods brought without a certificate are also subject to liquidation, even though the import is prohibited or dependent on the document. Items confiscated under Law No. 5607 and not received within 30 days of the notification are also liquidated (m.177/2-b).
What Ways Does Liquidation Work?
178 of the Act. According to the article, liquidation goods are allocated to foundations and associations established by private law, disposal or special method of sale, re-exporting for sale, retail sales, public enterprises, etc. by tender. The detection and accrual documents of the liquidation item are sent to the liquidation administration within 30 days. The liquidation administration is also obliged to receive the item within 30 days (m.177/4).
If the item that has been liquidated cannot be found, it shall be collected from the person responsible for customs duties in relation to it with the value of CIF for imported goods (m.177/3). Hard to move, costly or bulky items can be liquidated where they are found. The Liquidation Regulation stipulates that in this case the liquidation period cannot exceed six months.
Can liquidation items be retrieved?
179 of the Act. The clause allows the owner of the item an important recovery. For items to be auctioned or retailed, the goods may be subject to a customs regime or re-export by applying to the customs office until the date of publication of the tender notice or when the retail sale decision is made. The acceptance of this request depends on the payment of 1% of the CIF value in foreign currency of storage, handling and other expenses and items, if any. If you want to take advantage of this opportunity a second time, the rate is applied as 3%.
Once the application tender notice has been issued or a retail sale decision has been made, but if the sale is made before it takes place, the rate to be paid will increase to 10% of the CIF value. Applications other than this are not accepted. Goods that have been abandoned to customs, which are prohibited from importing or have become liquidated due to undocumented goods and smuggling, cannot benefit from this provision (m.179/2). Therefore, when faced with the risk of liquidation, timing is the element that directly determines the cost.
Liquidation methods Tender, sale for export purposes, retail sale, allocation, destruction, private road (m.178)
Rescue before announcement 1% of CIF value with fines and expenses; 3% in second application (m.179)
Price of sale Expenses, taxes and penalties are deducted; the remaining amount is deposited (m.180)
On what date is the tax on recovered items calculated?
In its judgment of 10.11.2022, case E.2019/1612, decision K.2022/4402, the Seventh Chamber of the Council of State considered goods whose declaration had been registered but which became subject to disposal because clearance was not completed within 30 days. Where the importer recovered the goods by paying 1% of their CIF value, taxes were to be calculated using the exchange rate and tax rates on the date of registration of the original declaration, unless that declaration was cancelled. The Chamber upheld the annulment of an additional assessment based on the exchange rate and special consumption tax rates at the date of actual importation.
This sobriety makes a significant financial difference in favour of the importer during times when exchange rates and ÖTV rates change rapidly. In the event of additional accrual, 242 of the Customs Act. It must be contested within 15 days of notification under the article.
How to Share Sales Costs?
180 of the Act. According to the article, they will receive service in turn from the sale price of the item liquidated due to temporary storage and declaration period overtime, and the costs incurred, customs duties, sales expenses and fines are deducted. The incremental amount is taken into the trust account on behalf of the owner. The return of this amount must be applied within one year from the date it was entrusted. The money not received in its term is registered in the Ministry of Trade's revolving capital enterprise (m.180/1, m.180/6).
The price of goods and vehicles confiscated and sold in a smuggling investigation is taken into custody on behalf of the owner. If the court decides to return it, this price is paid to the owner; however, customs duties of the liquidated item are not returned (m.180/2). It cannot be sold in the liquidation of the vehicles, and shahs such as foreclosures and pledges are deemed to have been removed by the liquidation decision; in case of extradition, hesh creditors are paid first (m.180/4).
Event Summary Form: Fictional example: A company importing machine spare parts has been able to declare its container by sea within 45 days due to a lack of documentation from the supplier, and the items have become liquidated. The company noticed the situation when it learned that the item would be placed on the tender list. Process: Before the tender announcement was published, the customs administration applied for it, and with the expenses of sardine and handling, 1% of the CIF value of the item was paid to register a declaration of entry into free circulation. Because the company took advantage of this opportunity for the first time, 1% was applied. Conclusion: The application before the announcement has prevented the risk of losing 10% of the heavy cost and items. In the liquidation process, timing directly determines the cost at which the item owner will fold; therefore, the transaction must be initiated without delay for the item becoming liquidated.
How long can goods wait in customs?
For items in temporary storage, a customs-approved procedure must be initiated within 45 days of arrival by sea and 20 days of arrival by other means. Otherwise, the item becomes liquidated.
Can liquidation items be retrieved?
Affordable. With penalties and expenses made before the tender announcement, 1% of the CIF value and 10% after the sale can be recovered by paying for the item.
Can every liquidation item be salvaged?
Oh, no. Items abandoned to customs, prohibited from importing, brought without documentation and liquidated under trafficking cannot take advantage of this opportunity.
How to get more money from the sale price?
After deduction of expenses, taxes and penalties, the remaining amount is deposited. From the date of her safety, she must be asked for a refund by applying within one year.
Is the tax on recovered items calculated from today's exchange rate?
According to the Council, unless the initial declaration is cancelled, taxes are calculated based on the rate and tax rates at the date of registration of that declaration.
What happens if the item can't be found?
If the goods that have been liquidated cannot be found, they shall be collected from the person responsible for customs duties related to them with the value of CIF for their imported goods.
Failure to track temporary storage time and liquidation of items. Leaving the rescue application until after the tender announcement and encountering a 10% rate. Failure to complete the proceedings on time after the declaration has been registered. Abduction of a one-year application period for the amount increased from the sale price. Failure to use the advantage of court and rate in defense at the date of registration when additional accrual is made.
The liquidation process is a process that importers often encounter due to lack of a document or time tracking error, but can be significantly limited in cost when intervened at the right time. The Küheylan Law Office provides legal support in disputes concerning the recovery of items that have become liquidated, appeal to liquidation decisions and additional claims, refund of the sale price and liquidation of confiscated goods.
Important Legal Notice: The legal statements contained in this guide are prepared by the Küheylan Law Office for general informational purposes and do not qualify as legal counsel. The unique conditions of each file can change the result. Legal support from a lawyer is recommended before the process begins so that application, appeal and trial deadlines are not missed. © 2026 Küheylan Law Office. All Rights Reserved.
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