Failure to present the surveillance document cannot be considered a reason for imposing a penalty under Article 235 of Customs Law No. 4458.

Circular No. 26/06

Republic of Turkey
MINISTRY OF COMMERCE
General Directorate of Customs

Number: E-85593407-172.01.01-00117641216

Subject: Cancellation of Circular No. 2019/1

09.01.2026 / 117641216
TO THE ISTANBUL CUSTOMS AND FOREIGN TRADE REGIONAL DIRECTORATE

Reference: a) Our circular letter dated 20.06.2025, numbered 110452614.

b) Your letter dated 24.09.2025, numbered 113485851.

In your letter referenced in (b), you stated in summary that after the announcement of the decision to cancel Circular No. 2019/1 to all Customs and Foreign Trade Regional Directorates on 20.06.2025, there was uncertainty regarding whether proceedings would be initiated under Article 235 of Customs Law No. 4458, and what kind of assessment will be made regarding the penalty decisions based on surveillance that were issued and appealed before this date. It is requested that the Regional Directorates be instructed on this matter.

As is known, the Council of State 7th Chamber's Decision dated November 26, 2024, No. E:2024/2206, K:2024/4870 dated November 26, 2024, which refers to Circular No. 2016/9, annulled the Circular No. 2019/1 dated January 22, 2019, on the “Value-Based Surveillance Application.”

In the aforementioned court decision, "... In order for a fine to be imposed for imported goods pursuant to Article 235(1)(c) of Customs Law No. 4458, referred to as an administrative sanction in the Circular subject to the lawsuit, the following conditions must be met: 1) The goods subject to import must be subject to a license, condition, permit, quota, or a certificate of conformity or adequacy issued by certain institutions, 2) it must be determined that the imported goods were declared as if they were not subject to a certificate of conformity or adequacy, or that a declaration was made in such a way as to give the impression that the relevant certificates had been obtained without any certificate of conformity or adequacy having been obtained for the import, 3) The goods are subject to the free circulation regime, and the violations of the law specified in the rule are determined as a result of inspection, supervision, and control by the administration, The failure to present a surveillance certificate, which is introduced for the purpose of monitoring the import process of goods that are freely importable and determining whether protective measures need to be applied, but which is not listed in the aforementioned article, cannot be accepted as a reason for imposing a penalty in accordance with the article...

Following the aforementioned Decision, within the framework of correspondence with the General Directorate of Legal Services;

During inspections conducted under Article 180 of the Customs Regulation, if the declared value does not reach the value specified in the relevant supervision notice, a supervision certificate may be requested from the liable party in accordance with Article 74 of the Customs Law. If the certificate is not presented, no penalty may be imposed. Furthermore, if, as a result of inspections conducted after delivery, it is determined that the goods are subject to a Surveillance or Registration Certificate and this condition has not been met, no action may be taken pursuant to Article 235 of the Customs Law; however, collection procedures related to finalized penalty decisions must continue in accordance with the relevant legislation.

I request your attention to this matter and the necessary action.

Mustafa GÜMÜŞ
Minister a.
General Director