WORLD TRADE
ORGANIZATIONG/VAL/N/2/TUR/1
25 April 2001
(01-2064)
Committee on Customs Valuation Original:  English
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION OF THE
AGREEMENT ON CUSTOMS VALUATION
Checklist of Issues
TURKEY
The following communication, dated 20 April 2001, has been received from the Permanent
Mission of Turkey.
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1. (a) Sales between related persons:
(i) Are sales between related persons subject to special provisions?
Related provision of Turkish Custom s Law is as follows:  Article 24.2
“2.(a) In determining whether the transaction value is acceptable for the purposes of
paragraph 1, the fact that the buyer and the seller are related shall not in itself besufficient grounds for regarding the transacti on value as unacceptable. In such cases,
where necessary, the circumstances surrounding  the sale shall be examined and the
transaction value shall be ac cepted provided that the relati onship did not influence the
price. If, in the light of information pr ovided by the declarant or otherwise, the
customs administration has grounds for cons idering that the relationship influenced
the price, it shall communicate its grounds to  the declarant in writing. The declarant
shall reserve the right to res pond within the prescribed time limit.
(b) In a sale between related persons, the transaction value shall be accepted and the
goods valued in accordance with paragraph I wherever the declarant demonstrates that
such value closely approximates to one of  the following occurring at or about the
same time:- the transaction value in sales, between buyers and sellers who are not related in
any particular case, of identical or similar goods sold for export to Turkey;
- the customs value of identical or similar goods, as determined under Article 25 (2)
(c);
- the customs value of identical or similar goods, as determined under Article 25 (2)
(d).
In applying the foregoing tests, due account shall be ta ken of demonstrated
differences in commercial levels, quantity levels, the elements enumerated in Article27 and costs incurred by the seller in sales in which he and the buyer are not relatedand where such costs are not incurred by the seller in sales in which he and the buyerare related.G/VAL/N/2/TUR/1
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(c) The values set forth in subparagraph (b ) are to be used at the initiative of the
declarant and only for comparison purposes. Substitute values may not be establishedunder the said subparagraph.”
Other related articles of Customs Law: 24.1 (d)
Related articles of Customs Regu lation: 89 (d), (e), (f), (g)
(b) Price of lost or damaged goods:
Are there any special provisions or practical arrangements concerning the
valuation of lost or damaged goods?
There is no special provision about value of lost or damaged goods in the Customs Law.
Related articles of Customs Law: 64.6, 186.1
Related articles of Customs Regulation: 203, 216 (a) (4), 762, 767, 768
2. How has the provision of Article 4 to allow the importer an option to reverse the order
of application of Articles 5 and 6 been implemented?
Related provision of Turkish Customs Law is as follows
Article 25.1.
“Where the customs value cannot be determined  under Article 24, it is to be determined by
proceeding sequentially through subparagraphs (a),  (b), (c) and (d) of paragraph 2. It is only
when such value cannot be determined under a particular subparagraph that the provisions of
the next subparagraph in a sequenc e established by virtue of th is paragraph sh all be applied.
The order of application of subparagraphs (c) ad (d) shall be reversed on condition that the
written request of the declarant is deemed appropriate by the customs administration.”
Related articles of Customs Regulation: 88 last sentence.
3. How has Article 5.2 been implemented?
Last Sentence of Article 92 of Customs Regu lation is the same as Article 5.2 of GATT
Valuation Agreement
4. How has Article 6.2 been implemented?
For applying the computed value method, it is necessary that the importer must submit therequired information and documents to customs authorities and must submit a documentwhich is taken from producer count ry authorities and notify he can prove of accuracy of these
when it is necessary. (Artic le 93 of Customs Regulation)
5. (a) What provisions have been made for making value determinations to Article 7?
Related provisions of Turkish Customs Law are as follows:
Article 26.1   Where the customs value of imported goods cannot be determined under
Articles 24 or 25, it shall be determined, on the basis of da ta available in Turkey, using
reasonable means consistent with the principles and general provisions of:G/VAL/N/2/TUR/1
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(a) the Agreement on the Implementation of Article VII of the General Agreement on Tariffs
and Trade,
(b) Article VII of the General Agreement on Tariffs and Trade,
(c) the provisions of this Chapter.
2. No customs value shall be determin ed under paragraph 1 on the basis of:
(a) the selling price within Turkey of goods produced in Turkey;
(b) a system which provides for the acceptance by the customs administrations of the higher
of two alternative values;
(c) the price of goods on the domestic market of the country of exportation;
(d) the cost of production, other than computed values which have been determined for
identical or similar goods in accordance with Article 25 (2) (d);
(e) prices for export to a country from Turkey;
(f) minimum customs values, or
(g) arbitrary or fictitious values.
Related article of Customs Regulation: 94
6. How have the options found in Article 8.2 been handled? In the case of f.o.b. application,
are ex-factory prices accepted?
Related provision of Turkish Customs Law is as follows:
Article 27-1. In deter mining the customs value under Article  24, following additions shall be
made to the price actually paid or payable for the imported goods:
…(e) the costs of transport and insurance forma lities of the imported goods, carried out up to
the port or place of entry of Turkey.”
Related article of Cust oms Regulation: 95 (e)
7. Where is the rate of exchange published, as required by Article 9.1?
The rate of exchange is published in the official journal.
Related article of Cust oms Regulation: 95 (e)
Article 30- The primary basis for customs value of goods shall be declared as Turkish Lira.
The foreign currencies on invoices and other do cuments shall be converted to Turkish Lira
over the rate of exchange of the Central Bank of Republic of Turkey, which is current on the
date, the customs debt occurs.
Related article of Customs Regulation: 99
8. What steps have been taken to ensure confidentiality, as required by Article 10?
Related provision of Turkish Customs Law is as follows:
Article 12.1  The customs administrations are ob liged to cover all information which is by
nature confidential or which is provided on a confidential basis. This information shall not bedisclosed without the expre ss permission of the person or authority providing it; the
communication of information shall be permitted where the customs administrations may beG/VAL/N/2/TUR/1
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obliged or authorized to submit them to the relevant authorities pursuant to the provisions in
force, in respect of data pr otection or judicial decisions.
Related article of Customs Regulation: 65
9. (a) What rights of appeal are open to the importer or any other person?
Related provisions of Turkish Customs Law are as follows
I. APPEALS
Article 2421  Within 15 days from the notificati on of the customs duties, the debtors shall
reserve the right to apply to the customs administrations with a petition concerning thecorrection.2. The relevant customs administration shall decide on the request for the correction within30 days, and shall notify the debtor hereof.3. Any person shall have the right to appeal, within 7 days, before the Regional Directoratefor Customs to which the decision making customs administration is affiliated, against thedecisions regarding the requests for correcti on, administrative decisions, customs duties and
penalties.4. Appeals received by the regional customs direct orates shall be decided within 30 days and
notified to the relevant person.5. Where the first decision has been taken in th e regional directorate of customs, it shall be
appealed, within 15 days, before the Undersec retariat for Customs against that decision.
6. Appeals received by the Undersecretariat for Customs shall be decided within 45 days and
notified to the relevant person.7. Any person shall have the right to appeal before the administrative judiciary bodies wherethe Directorate for Customs or Regional Directorate for Customs are located in which theformalities relating to the decisions of the Regional Directorates for Customs andUndersecretariat for Customs are carried out.
Related article of Customs Regulation: 876, 877, 878
10. Provide information on the publication, as required by Article 12, of:
(i) the relevant national laws;
Customs Law
Date of Official Journal: 4/11/1999     Number of Official Journal: 23866
(ii) the regulations concerning th e application of the Agreement;
Customs Regulations
(iii) the judicial decision and administrative rulings of general application relating to
the Agreement;
Date of Official Journal: 20/01/2000   Number  of Official Journal: 23999 (repeated issue)G/VAL/N/2/TUR/1
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11. Questions concerning Article 13:
(a)  How is the obligation of Article 13 (last sentence) being dealt with in the
respective legislation?
According to article 881 of the Customs Regula tions, when a dispute occurs, importers have
right to draw the goods, before customs aut horities make a decision. (under some conditions)
12. Questions concerning Article 16:
(a) Does the respective national legislat ion contain a provision requiring customs
authorities to give an explanation in writing as to how the customs value was
determined?
There is no specific arrangement about this subject.
13. How have the Interpretative Note s of the Agreement been included?
General Note, Sequentia l application of valu ation methods – Customs Law Article 25.1 (first
and second sentences) Regulation – 88Note to Article 1, Price actua lly paid or payable – Customs Law Article 24.3 Regulation –
89-hNote to Article 8, Paragraph 1 (a) (i) – Customs Law Article 27.4 Regulation – 87- ı
Note to Article 8, Paragraph 1 (c) – Customs Law Article 27.5 (a), 28 (d) Regulation – 95 last
paragraphNote to Article 8, Paragra ph 1 (c) – Customs Law Article 27.5 (b) Regulation – 95 last
paragraph
14. How have the provisions of the Decision on the Treatment of Interest Charges in the
Customs Value of Imported Goods been implemented?
The decision on the treatment of interest charge s in the customs value of imported goods has
been included in the Customs Law and customs regulation.Customs Law Article 28 (c) and Article 28 paragraph 2 Regula tion – Article 96 (c), Article
96 paragraph 2.
15. For those countries applying paragraph 2 of the Decision on the Valuation of Carrier
Media Bearing Software for Data-Processing  Equipment, how have the provisions of
this paragraph been implemented?
The decision on the valuation of carrier me dia bearing software for data processing
equipment has been included in th e Customs Law and customs regulation.
Article 98 of customs law:“In determining the customs value of imported carrier media bearing data or instructions,
only the cost or value of the carrier medium itself shall be taken into account. The customs
value shall not, therefore, include the cost of value of the data or instructions, provided that
this is distinguished from the cost or the value of the carrier medium.
Customs Law Article 29 Regulation – Article 98
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