The “Communiqué on Restructuring of Customs Claims within the Scope of Law No. 7440” prepared by the Ministry of Commerce was published in the Official Gazette and entered into force.

With the Communiqué, the Law on Restructuring of Certain Receivables and Amending Certain Laws, numbered 7440, of customs duties, administrative fines, interests, default interest, late payment receivables, which are subject to customs liability and followed by the collection offices affiliated to the Ministry of Commerce. It was restructured within the scope of the study and the procedures and principles regarding its collection were determined.

Accordingly, the receivables that have become finalized as of 12 March 2023 (including this date) from the receivables that have customs obligations before 31 December 2022 (including this date) and are followed up by the customs administrations will be within the scope of restructuring.

The amount to be calculated on the basis of monthly D-PPI change rates until March 12, instead of the entire unpaid portion of the unpaid customs taxes due but not yet due, and the related public receivables such as interest, default interest, and late fee, is only secondary to the unpaid receivable. In case it consists of receivables, the amount to be calculated based on the D-PPI monthly change rates instead of the secondary receivables, on the condition that it is paid in full, including the secondary public receivables such as interest, default interest, late fee due to customs duties, and administrative deductions that are never due, including those whose originals were paid before 12 March. collection of all fines will be waived.

The remaining 50 percent of the fines are paid, provided that 50 percent of the administrative fines due but not paid or not yet due and imposed due to customs liability within the scope of other relevant laws, regardless of the original customs duties, and 50 percent of the administrative fines imposed due to the participation provisions of the Misdemeanor Law. will not be charged.

Payment of the amount to be calculated based on D-PPI monthly change rates until 12 March, instead of 30 percent of the administrative fines imposed depending on the customs cleared value of the goods and the entire original customs taxes, if any, and the related public receivables such as interest, default interest, late fee, etc. Provided that the remaining 70 percent of the fines and all of the secondary public receivables such as interest, default interest, and late fee due to the original receivables, collection will not be sought.

If the original tax is paid in full in accordance with the law or paid before 12 March, the collection of administrative fines based on the tax original will be waived, regardless of whether they are finalized as of 12 March.

Application must be submitted by 31 May.

For the receivables, which are related to the periods covered by the law and for which the taxpayer has not been notified for payment, although they have been finalized by a judicial decision as of March 12, these receivables will also be restructured, provided that the taxpayer applies within the time and manner stipulated in the law.

The debtors who want to benefit from the regulation should not sue, abandon the lawsuits and not resort to legal remedies. The regulation can also be used for the originals of receivables that are not finalized or are in the litigation phase, under the specified conditions.

It will be possible to restructure the receivables whose decision-making process has been completed by the customs directorates, but whose notification process has not yet been completed, as undetermined receivables before the law’s publication date, 12 March.

Administrative fines imposed in accordance with the provisions of the Anti-Smuggling Law are not included in the regulation.

Debtors who want to benefit from the provisions of the law must apply to the relevant customs office until the end of the working hours on May 31, 2023. In case the receivable concerns more than one customs administration, each administration will be applied separately.

48 installments possible

The first installment of the amounts to be paid under the provisions of the law will have to be paid until 30 June 2023 (including this date), while the other installments will have to be paid in maximum 48 equal installments in two-month periods following this date.

If all the calculated amounts are paid in advance within the first installment payment period, the coefficient will not be applied. The collection of 90 percent of the amounts to be calculated based on the monthly change rates of D-PPI instead of secondary receivables will be waived.

If the receivable to be paid as a result of the restructuring consists of only ancillary receivables, a 50 percent discount will be made from the amount to be calculated based on the D-PPI monthly rate of change instead of the secondary receivable.

In case the calculated amounts are to be paid in installments, the borrowers will have to choose one of the payment options in 12, 18, 24, 36 or 48 equal installments during the application, provided that the provisions of the relevant articles are reserved. Payments cannot be made longer than the preferred installment period.

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