KÜHEYLAN HUKUK
Legal basis: Customs Law No. 4458, Articles 27, 197, 234, 242 and 244; Customs Regulation, Article 56; Customs General Communiqué No. 2 (Customs Valuation); Customs Settlement Regulation. Prepared using legislation in force in 2026 and official sources dated November 2026.
The customs administration may also check the declarations after the item has been delivered. It may impose additional accrual by delivering missing taxes within three years of the date of the birth of the customs obligation. If a lack of value or tariff difference is determined, an administrative fine will be imposed up to three times the tax gap along with the missing tax. If the difference is reported by the boundee prior to administration, the penalty will be applied at ten percent. An objection may be made within 15 days of notice against additional accrual and punishment, or a customs settlement may be requested within the same period. The application for a settlement will stop the appeals and litigation deadlines, but the memorandum of reconciliation is final and cannot be prosecuted. Royalti and licensing payments are the top of the largest additional accrual pens facing importers.
What Is Later Control and How Long Can It Be Done?
The customs administration may review the declaration content, commercial documents and business records after the registration of the declaration and delivery of the item. This review is called "later control" in practice. If, as a result of the review, it is determined that taxes have never been taken or are incomplete, 197 of the Customs Code. In accordance with the second paragraph of the article, these taxes must be communicated to the debtor within three years from the date of the birth of the customs obligation. The notice made after this period has passed is unlawful due to the statute of limitations.
However, if it is related to a verb requiring a criminal case to be filed for which it will receive taxes and a criminal case has been filed due to this verb, the claim may be followed within longer statute of limitations in the Turkish Penal Code (m.197/4). Therefore, when an additional claim is encountered, the first thing to do is to compare the date on which the obligation was born and the date of notification.
What Differences Give Birth to Appendix Tahakkuk and Punishment?
234 of the Customs Act. Article punishes two fundamental violations in the regime of free movement. The first is a violation of the tariff elements or amount: if the difference between the tax calculated according to the statement and the tax that must occur exceeds 5%, then in addition to the tax difference, there will be a fine of three times that difference (m.234/1-a). The second is a lack of value: the declared value, 23 to 31 of the Law. If it is lower than the value determined by its articles, a penalty of three times the tax difference shall be imposed in addition to the missing tax (m.234/1-b).
According to the sales unit, the fine is half of the tax difference (m.234/1-c) in the amount differences not exceeding 5%, and in the absence of a value statement arising from financial account errors. The most important assurance of the law is in the third paragraph: If the declaration is reported by the owner before it is determined by the customs administration, penalties shall be imposed at a rate of ten percent. Therefore, being treated before the administration for errors noticed in internal audits reduces the fine to one-tenth.
Why Are Royalti and License Payments Subject to Additional Tahakkuka?
Article 27, paragraph one, subparagraph (c), of the Customs Law requires royalties and licence fees payable by the buyer as a condition of sale, and not already included in the price, to be added to the customs value. Article 56 of the Customs Regulation requires both conditions to be met: the payment must relate to the imported goods and must be a condition of their sale. Customs General Communiqué No. 2 sets out criteria such as cross-references in contracts, termination for non-payment, and the licensor's supervisory powers extending beyond quality control.
In its judgment of 19.04.2022, case E.2018/1516, decision K.2022/1778, the Seventh Chamber of the Council of State rejected by majority the request to annul the Communiqué's condition-of-sale criteria and the provision that at least one of the specified conditions is sufficient for trademark royalties. The judgment also requires royalties added to customs value to be attributable to the imported goods using objective and quantifiable data. Where royalties also relate to other elements, whether their allocation rests on objective data is central to the defence.
Term of Communiqué Three years from the date of the birth of the customs obligation (m.197/2)
Difference in tariff and value Fine three times the tax difference with missing tax (m.234/1-a, b)
Notification in advance In the differences reported before administration, the penalty is ten percent (m.234/3).
Effect on durations Objection and trial periods cease; the remaining period is completed for at least five days.
The result of reconciliation The warrant is final; the case cannot be filed; payment within a month
How Does Customs Reconciliation Work?
244 of the Customs Act. The article allows for a compromise against additional accrual and criminal decisions regulated by customs authorities. The scope of the settlement includes customs taxes on the differences identified by the administration, taxes on the differences reported by the debtor himself, and administrative fines. The application shall be made within 15 days from the date of notification for those who have not yet been contested or whose appeal has not been concluded.
The request for a settlement stops the time to appeal and file a lawsuit. If no reconciliation is achieved, the time will work from where it left off; if the remaining period is less than five days, it will be completed for five days. Reconciliation cannot be sought for a non-compromising recipient. The agreed taxes and penalties are paid within one month from the notification of the report, and interest is applied at the rate of a delay increase for taxes. The memorandum of agreement is final; the debtor cannot file a lawsuit on matters agreed upon. Compromises cannot also benefit from a down payment discount. If the verb is associated with trafficking offences in Law No. 5607, the road to reconciliation is closed (m.244/2).
Compromise or Objection Should Be Preferred?
Compromise provides a quick and predictable result in files where legal debate is not strong or where the amount of punishment constitutes the actual burden of the dispute. In contrast, in files where legal arguments such as timeouts, royalties sharing or tariff interpretation are strong, the appeal and litigation path may be more advantageous since the certainty of the memorandum eliminates the right to sue.
Three elements must be evaluated together when making an election: the strength of the legal argument, the rate of the penalty amount to the tax original, and the cost of the delay interest that will take place during the duration of the case. It should also be taken into account that the right to appeal is protected if compromise cannot be achieved. The mandatory administrative appeal process against customs tax and fines is discussed in detail in the separate guide at the Information Pool.
Fictional case: A Turkish distributor of a foreign brand pays trademark licence fees equal to 6% of net sales of imported products. A post-clearance audit leads to additional duties and a fine of three times the tax difference because royalties paid over the previous three years had not been included in customs value. The company argues that the licence agreement does not refer to the sales contract, that goods can be sourced from independent suppliers, and that royalties also cover local marketing. Within 15 days of notification it chooses an objection rather than settlement, seeking cancellation for time-barred declarations. Assessments concerning declarations outside the three-year limitation period are unlawful. For other declarations, a comprehensive analysis of the contracts is needed to establish whether royalties are a condition of sale and can be allocated using objective data.
How many years can the customs administration conduct a retrospective review?
Incomplete taxes must be communicated within three years of the date of the birth of the customs obligation. Penal timeout periods may be applied in verbs requiring a criminal case.
What should we do if we realize our own mistake?
234 if the difference is reported before the customs office can detect it. Article penalties are imposed at a rate of ten percent. Therefore, correcting detected errors without wasting time provides a significant cost advantage.
Will the application for a settlement stop the appeal period?
Yeah. With the request for a settlement, objections and trial deadlines cease. If no compromise is achieved, the time will work from where it left off and if the remaining period is less than five days, it will be completed for five days.
Can a lawsuit be filed after the settlement?
Unable to open. The transcript of the settlement is final and cannot be prosecuted on matters agreed upon. If a settlement is not reached, the right to appeal and litigation will continue.
Does each royalty payment add to the customs value?
It doesn't. The payment must be related to imported goods and the item must be made as a condition of sale. It is also sought that the amount can be connected to imported goods with objective and measurable data.
Is compromise possible if there are allegations of trafficking?
It's impossible. If the verb on customs taxes and penalties is related to trafficking offences in Law No. 5607, consensus provisions shall not apply.
Failure to check if additional accrual has been communicated within the three-year statute of limitations. Failure to report perceived errors within the company prior to administration and full enforcement of the penalty. The loss of the right to a lawsuit by consensus in the case where there are strong legal arguments. Failure to pre-analyze Royalti contracts in terms of sales condition criteria. Abduction of a 15-day settlement or appeal period.
Subsequent control and additional accrual processes are discrepancies for importers that carry high financial risk and require technical knowledge. The choice of the right strategy depends on the combined evaluation of timeout, penalty reduction, settlement and litigation options. Küheylan Law Office provides legal support to importers in subsequent control processes, royalties and value disputes, customs settlement applications, and the tax court stage.
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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