KÜHEYLAN HUKUK
Legal basis: Customs Law No. 4458, Articles 17 to 20, 198, 211 and 234; Law No. 3577 on the Prevention of Unfair Competition in Imports; the Import Regime Decision and supplementary decisions on additional customs duties; Decision No. 2009/15481, Articles 118 and 119. Prepared using legislation in force in 2026 and official sources dated November 2026.
The additional customs tax (IGV), anti-dumping tax, and preferential tariff imposed on imported goods are directly dependent on the origin of the item. The A.TR. circulation document indicates that the item is in free movement between the European Union and Turkey, but is not evidence of origin alone. Therefore, in order to get rid of IGV, a proof of origin or declaration of exporter is also required. A lack of documents or a false origin declaration may impose fines up to three times the tax gap in addition to missing taxes. The Council found it sufficient that the declaration of exporters, which is not alleged to be fraudulent, should be presented at the stage of appeal. In addition, the exporter has acknowledged that in documents arranged by the error of the country's administration, no tax can be requested from the importer who pays all due diligence.
Why is the IGV and Anti-Dumping Tax dependent on Origin?
Additional customs tax is an additional burden imposed on goods from the European Union and other non-free trade agreements in products determined by additional resolutions to the Import Regime Decision. Anti-dumping and compensatory taxes are applied to products of particular country origin and often specific manufacturers as a result of investigations under Law No. 3577. In both cases, it is not where the item was loaded that determines the tax amount, but between 17 and 20 of the Customs Act. It is the origin determined by its articles.
The origin is divided in two. Preferential origin allows to benefit from a discounted or zero tax on free trade agreements and is proven by proof of origin documents such as EUR.1, EUR-MED, or invoice declaration. Non-preferential origin is based on IGV, anti-dumping and similar trade policy measures and is proven by the certificate of origin.
Is the A.TR. Document a Proof of Origin?
A.TR. circulation document shows that industrial products under customs union are in free movement between the European Union and Turkey. Thanks to this document, no customs tax is imposed. However, A.TR does not prove that the item is of European Union origin. For example, a Chinese commodity that has entered free circulation in the EU may also come to Turkey with A.TR.
Therefore, when a product under IGV is imported with A.TR, a separate document is required indicating that the item is of European Union or Turkish origin to get rid of IGV. The legislation envisages the declaration of exporter or the testimony of origin for this purpose. The most common error in practice is that the certificate of origin is not placed on the declaration attachment, assuming that A.TR. is sufficient.
Can a Certificate of Origin be Presented Later?
In its judgment of 19.12.2023, case E.2021/3066, decision K.2023/4916, the Seventh Chamber of the Council of State held that additional customs duties and fines on goods imported from Germany and Italy with A.TR documents were unlawful where the exporter's declaration had been identified in the customs declaration and attached to the objection, unless the administration had established that the documents were false. The judgment shows that, where origin is undisputed, documentation can be completed during the administrative objection stage.
In addition, the Implementation Decision 118. The first paragraph (j) of the article was subparagraph, which allows the return of taxes paid in the form of a later Abrahamic document of origin that allows the item to benefit from the preferential regime. For this, the document must be relevant to the item in question and meet all other requirements of the preferential tariff (m.119/6). 211 of the Customs Act for the rebate of paid taxes. Application deadlines in the article must also be followed.
Later submission of the document It is possible to return taxes on the preferential tariff (Decision Art.118/1-j)
Countercountry error No tax can be asked of the importer who pays all due diligence (m.198/4)
Sanction Three times the tax gap with missing taxes (m.234/1-a); ten percent in advance notice
Is the Exporter Responsible for Importer's Faulty Document of the Country?
198 of the Customs Act. According to the fourth paragraph of the article, when it is found that the circulation document has been mistakenly approved by the administration of the other country, taxes not taken due to preferential tariff cannot be requested afterwards if the debtor proves that he has shown all due diligence. If the document is approved on the basis of incorrect data submitted by the exporter, or if the doubt that preferential regulation was applied correctly has been announced in the Official Gazette, this protection does not work.
The Council of the Council of the Tax Case Offices, with its decision dated 26.02.2025 and numbered E.2023/1221, K.2025/74, the Council of the Council 7. He approved his office's decision to revoke the relevant provision of the Circular No. 2014/1. The Circular in question envisaged tax collection without seeking the conditions under the Law in documents regulated by the export country administration. The Board also found it unlawful for the administration to arbitrate before the other country without investigating the source of the error.
What Are the Sanctions of the Statement of False Origin?
Origin is one of the elements that constitutes the customs tariff. Therefore, if the difference between the tax calculated as a result of the erroneous origin declaration and the tax it should be exceeds 5%, 234 of the Customs Code. In accordance with subparagraph (a) of the first paragraph of the article, a fine of three times the difference is imposed in addition to the missing tax. If the violation is reported before administration, the penalty will be reduced to ten percent (m.234/3).
Routing goods through a third country and misrepresenting their origin to avoid anti-dumping duties may give rise to criminal liability beyond administrative penalties. The conduct may be assessed under Article 3, paragraph two, of Law No. 5607, concerning the importation of goods without payment of duties by deceptive means. Anti-circumvention investigations represent the commercial dimension of this risk.
Event Summary Form: Fictional example: An importer imported home textile products under IGV, accompanied by A.TR. from Italy. Subsequently, the IGV was charged with a fine of three times the VAT and tax difference due to the fact that there is no certificate of origin in the declaration annex. Process: The importer has shown reference to the exporter's declaration in the relevant household of the declaration and added the Italian exporter's statement stating that the products are of EU origin to the appeal petition. The administration has not put forward a determination of the authenticity of the document. Conclusion: Council 7. In accordance with his office's decision of 2023, the declaration of an exporter, whose origin is presented at the stage of appeal for non-controversial goods and whose dishonesty is not claimed, may ensure the abolition of accrual and punishment. The fact that the document was shown in the declaration is an important element that strengthens the defence.
Is IGV applied to the product with an A.TR certificate?
It's applicable. A.TR only shows free movement. If the item is of EU or Turkish origin and is not proven by an exporter's declaration or a certificate of origin, IGV may accrue.
What is the difference between EUR.1 and the citation of origin?
EUR.1 proves preferential origin and allows to benefit from a discounted tax on free trade agreements. The jurisprudence of origin, on the other hand, indicates non-preferential origin and is based on measures such as IGV and anti-dumping. In judicial decisions, it is accepted that these documents cannot be used interchangeably.
What happens if the certificate of origin is not added to the declaration?
A tahkkuk can be made. However, it is possible to remove the accrual if the document is presented at the objection stage and its forgery is not claimed. In the preferential tariff, an application may be made for subsequent rebate of taxes paid.
If the exporter country cancels the EUR.1 document, will it be taxed?
The document is determined to be regulated by the error of the counter-country administration, and tax cannot be requested if the importer proves to show all due diligence. If the document is based on the exporter's misrepresentation, tax will be collected.
How to apply anti-dumping tax?
As a result of investigations under Law No. 3577, certain country-originated and often specific manufacturers' products are applied to the rates announced in the Official Gazette.
What is the penalty for a false origin declaration?
If the tax difference exceeds 5%, a fine of three times the difference will be imposed in addition to the missing tax. The concealment of origin by deceptive transactions can also be assessed for trafficking offences.
A.TR. document is assumed to be proof of origin and the declaration of exporter is not added to the declaration. The use of the certificate of preferential origin and the falcon of origin interchangeably. Failure to secure the origin information from the supplier by contract. Failure to apply for the return of taxes for a later certificate of origin. 198 in the error of counter-country administration. Not being able to withstand protection in the substance.
Originated disputes depend on the correct understanding of the technical nature of documents and the effective use of the Council of State jurisprudence that has developed in recent years. The correct document strategy significantly reduces both the risk of accrual and the risk of punishment. The Küheylan Law Office offers legal support to import companies in objections to IGV and anti-dumping claims, tax return applications based on origin documents, and preferential tariff disputes.
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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