Geri
Hayri İLKTÜRK
Customs Consultant
Fast cargo transportation is a transportation mode that is preferred over other modes of transportation for documents, packages and small shipments due to the advantages it offers in terms of speed, reliability, traceability and door-to-door delivery. Although the costs of fast cargo services are higher than other modes of transportation, the demand for this mode of transportation is constantly increasing due to its advantages such as the product's features, content or ability to meet urgent needs in terms of time.
Due to the critical importance of time in fast cargo transactions, some simplified practices have been made to ensure that the customs declaration and customs controls of such goods are concluded quickly and quickly. The procedures and principles under which the customs procedures of goods brought from abroad within the scope of fast cargo transportation will be carried out have been determined by the Customs General Communiqué No. 4 (Mail and Fast Cargo Transportation) published in the Official Gazette No. 28583 dated 10.03.2013.
In this context, certain companies providing fast cargo transportation services and the postal administration have been given the duty and authority to distinguish the goods arriving by express cargo under the supervision of the customs administration within the scope of authority, and the opportunity to declare these goods to the customs administration with indirect representation authority in a simplified procedure has been introduced.
In accordance with Article 126 of the "Decision on the Implementation of Certain Articles of the Customs Law No. 4458" published in the Official Gazette No. 27369 dated 07.10.2009;
- Items of no significant value,
- Goods subject to the export regime, the gross amount of which does not exceed 300 kilograms and the value of which does not exceed 15,000 EURO,
- Except for diplomatic goods and passenger goods with a value of up to 1,500 EURO, goods whose gross quantity does not exceed 30 kilograms and do not constitute a commercial quantity or nature subject to the free circulation regime,
- Sample goods and models within the scope of subparagraph (d) of the eighth paragraph of Article 167 of the Customs Law, and goods for examination, analysis or testing within the scope of subparagraph (e),
- Goods within the scope of Article 58 of the Customs Law,
- Book or printed publication within the scope of subparagraph (ö) of the first paragraph of Article 100 of the Customs Law,
- Goods arriving at a legal entity, the cost of which does not exceed 22 EURO per shipment and which do not have a commercial quantity or nature,
It is transported and import transactions can be carried out by fast cargo companies.
As can be seen, the goods carried and declared by fast cargo companies are essentially goods that are not of commercial quantity and nature, especially imported products.
Goods of no significant value, sample goods and models, and goods for examination, analysis and testing purposes are exempt from tax. Single and Specific Tax is applied for goods of non-commercial quantity and nature, the gross amount of which does not exceed 300 kilograms and the value of which does not exceed 15,000 Euros, and this tax is 1 for those coming from EU countries and 1 for those coming from other countries. If the goods are on the Special Consumption Tax (VI) List, an additional Special Consumption Tax is collected. If the goods are from television, radio, video and combined devices and devices that can receive visual and/or audio broadcasts other than these, a one-time banderol fee is charged. Goods within the scope of Article 58 and Article 100 of the Customs Law are exempt from tax. Goods that come to a legal entity, whose cost does not exceed 22 Euros per shipment and do not have a commercial quantity or nature, are subject to a 18% fixed tax if they come from EU countries, and a 20% fixed tax for goods coming from other countries.
Natural and legal persons who want to bring the goods within the scope of the Communiqué through fast cargo companies do not need to submit a notarized power of attorney to the cargo company. All customs procedures regarding the goods are carried out by customs consultants employed by fast cargo companies and the product is delivered to the buyer's address.
Within the scope of subparagraph (c) of the first paragraph of Article 126 of the "Decision on the Implementation of Certain Articles of the Customs Law No. 4458", a maximum of 5 goods containing transport bills are allowed to be released into free circulation in the name of the same natural person in a month. It is possible to carry out fast cargo transactions by road transportation as well as by air.
Goods arriving via express cargo and postal transportation may be subject to additional documents, restrictions and permits depending on the nature of the goods brought. For example;
- In order for the medicines brought to be used for personal treatment to be processed, a report from the health institution, doctor's report or prescription must be submitted to the customs administration.
- It is not possible to bring a mobile phone via fast cargo transportation without exemption or by paying taxes. However, if the mobile phones of passengers traveling abroad, whose IMEI numbers are already registered, remain abroad or are sent abroad for repair purposes and these phones are sent back via postal and fast cargo transportation, they will be exempt from processing if it is confirmed as a result of the inquiry that the IMEI numbers of the phones in question are registered. It is possible to do.
- It is not possible to import cosmetic products, the scope of which is determined by the second article of the Cosmetics Law published in the Official Newspaper No. 25771 dated 30/3/2005, by paying the fixed taxes determined by the 45th and 62nd articles of the "Decision on the Implementation of Certain Articles of the Customs Law No. 4458".
- Importation of tobacco, tobacco products, electronic cigarettes and cartridges via mail or fast cargo transportation is prohibited within the scope of Articles 45 and 62 of the same Decree.
- Except for guns and rifles, if the goods within the scope of the "Communiqué on the Import of Certain Explosives, Firearms, Knives and Similar Tools" numbered 2013/11 are intended to be put into free circulation through postal and fast cargo transportation, there is no exception regarding the value, quantity or weight of the goods. Before being brought, a letter of conformity in terms of general security and public order to be obtained from the General Directorate of Security must be submitted.
The extent of globalization and the opportunities provided by e-commerce encourage consumers to buy products directly from sellers in foreign countries. For this reason, it would not be misleading to say that fast cargo transportation will be an increasingly used transportation and customs clearance operation.
RESOURCES
Customs Law No. 4458
Annex to the Council of Ministers Decision No. 2009/15481 "Decision on the Implementation of Certain Articles of the Customs Law No. 4458"
Customs General Communiqués (Mail and Express Cargo Transportation) Serial number:4-5-6-7-8
Circular No. 2014/7 (Goods arriving via mail and fast cargo transportation)
List annexed to the Presidential decision dated 23/12/2019 and numbered 1841 (Bandroll Fees)
QUESTIONS AND ANSWERS
Question 1. Are there any service fees or storage fees charged for express shipping?
Answer: In no case for transactions regarding items of no significant value, samples, items for examination, testing and analysis purposes, and for transactions that do not exceed 30 kilograms gross, except for diplomatic items and passenger items with a value of up to 1,500 EURO, the first 3 days from the date of notification of the arrival of the shipment to the recipient. No storage fee is charged. In addition, service fee etc. No other fees are charged.
Question 2. Free movement of goods containing 5 transport bills in 1 month is allowed in the name of a real person. Is there such a limitation for legal entities
Answer: There is a limit of 5 per month for fixed tax transactions for items coming to a legal entity, whose cost does not exceed 22 EURO per shipment and which do not have a commercial quantity or nature, but there is no quantity limitation for external transactions.
Question 3. What action is taken if the value of the goods sent via express cargo exceeds 1,500 EURO?
Answer: Tax is accrued for the goods in question based on the import duties that are in effect on that date and applied to commercial goods.
Question 4. Is the shipping fee taken into account in the tax base for goods sent via express cargo?
Answer: No, shipping costs are not taken into account, transactions are made based on the cost of the goods.
Question 5. What is the name of the declaration in which express cargo transactions are made?
Answer: ETGB (Electronic Commerce Customs Declaration)
