Fire Economy

Turkey, being the westernmost part of the east as well as the easternmost part of the west, is more of an eastern society than a western one. The most typical characteristic of eastern societies, which is to act on their emotions, is also our characteristic. Because of this characteristic, emotion, not rationality, is at the forefront of our approach to events. Not only individuals but also our institutions act in the same way. The hotel fire in Bolu Kartalkaya on January 21, 2025, which cost 78 lives, was the same. All television channels continuously covered the disaster on live broadcast for days. The causes of the fire were questioned, the culprits were searched for, everyone blamed it on someone else, and this continued until the freshness of the event was lost. Soon it will be forgotten.

As we are an emotional society, we react instantly to a disaster and it takes up our entire agenda. Just as the panic for protection against earthquake started two years ago after the earthquake in Kahramanmaraş, the panic for protection against fire has started today. After the earthquake, the intensive applications for the determination of the earthquake resistance of the houses decreased over time, and then they were exhausted. But have they all been determined? Certainly not. The problem was not solved but forgotten. There is an old Ottoman saying: “hafıza-ı beşer, nisyan ile maluldür”, in English, ”human memory is weak with forgetfulness.” 

Planning weakness

Just like the earthquake, there is now a fire panic, which has created a fire economy.

The fire economy has peaked the demand for fire prevention products. Unfortunately, as is often the case, opportunists have turned this crisis into an exploitation opportunity. While some of them increased the prices to a level that can be called exorbitant, others started to market inferior products without fire extinguishing properties.

Of course, it is important to talk about a disaster and investigate its causes. However, it is even more important to take measures to prevent the disaster from happening again. If people are still being attacked by stray dogs, even after continuous discussions and legal regulations, it leads to the conclusion that taking measures is not enough, and that the implementation of the measure in accordance with its purpose is as important as the measure itself. From the point of view of the press, I am still worried whether the aim is a solution or a story!

To build a structure, first the feasibility assessment is made, then the decision is reached, and then the plan is formulated. In non-institutional structures, work is started without a plan, and the result is achieved by making constant changes during the construction process. A Turkish saying goes: “the caravan is organized on the road”. “Starting is half the battle,” but we cannot ”start like a Turk and finish like an Englishman.” Therefore, what is important in this disaster is to plan and take action to prevent such disasters in the future. 

The place of fire in customs legislation

In this column, we have always evaluated the events from the perspective of customs and foreign trade. In this article, without breaking this rule, we would like to evaluate the place of fire in customs legislation and what rights it grants to the obligor.

Fire is first and foremost a natural disaster. Since the main subject of customs procedures is foreign trade in goods, it is necessary to proceed from the main idea of how to act regarding customs duties on goods lost or destroyed by fire. Naturally, the situation in which the tax liability is eliminated is as important as the actions to be taken to get rid of this liability.

According to the customs legislation, customs duties on an article are determined on the basis of the characteristics of the article at the date of the commencement of the tax liability. The tax liability arises when the customs office registers the customs declaration regarding the importation (entry into free circulation) of the goods. Therefore, whatever the condition of the goods is at the time of registration of the customs declaration, this condition is taken as basis for taxation. For this reason, it is necessary to examine the taxation status of the goods that have lost their quality or completely perished as a result of fire in two different stages, before and after the registration of the declaration.

Customs duties are not levied in the event that the goods before the registration of the declaration (e.g. during temporary storage, in a bonded warehouse or under the transit regime) are destroyed or lost as a result of fire. The wasting or loss of the goods means that the goods can no longer be used in any way. For example, the mixing of liquids in glass bottles into the soil as a result of the breakage of the bottles or the burning of paper can be considered as a waste, and the evaporation of liquids can be considered as a loss. In both cases, the goods can no longer be used. In case of deterioration or damage to the goods, some or all of the goods resulting from damage or deterioration have economic value. For example, the unburned part of a partially burnt fabric ball can be used, while a completely burnt vehicle can be used as scrap.

After the registration of the declaration, import duties are not deducted due to changes or deterioration in the qualities of the goods. However, the declaration of the goods that can be used as first material as a result of fire is allowed by the customs authorities. The damaged and undamaged parts of the partially damaged goods are separated and it is allowed to be taxed according to these qualities.,

Force Majeure

In customs legislation, situations that occur outside the will of the person and cannot be prevented by intervention are considered force majeure (compelling reason). Fire, which is deemed as a natural disaster, is one of the force majeure events. Pursuant to the customs legislation, in case of force majeure and unforeseen circumstances, the periods in the customs legislation do not run until this reason is eliminated.

In the applications made outside the deadline, in case of the submission of documents proving that force majeure and unexpected circumstances occurred within the deadline, the relevant customs administration shall grant additional time according to the documents submitted regarding force majeure and unexpected circumstances.

Certification

An item arriving in Turkey is under the custody of the customs administration until the customs duties are paid and customs procedures are completed. In order for this surveillance to end, either the import of the goods must be completed or the goods must leave the borders of Turkey. Therefore, in the event of a fire of goods for which customs procedures have not been completed, the above-mentioned procedures may be applied to the goods upon application and upon proof of the situation.

The proof of fire is carried out as follows according to the circumstances:

If an investigation has been initiated by the Public Prosecutor's Office but a lawsuit has not yet been filed, the proof of fire is carried out with the document issued by the Public Prosecutor's Office,

In the event of a natural disaster that is known and heard by everyone, as in the case of the fire incident that is the subject of this article, the proof of fire is carried out with a document to be issued by the highest local administrative authority of that location (district governor within the borders of the district, and the governor outside of it),

In the event of a fire caused by a traffic accident, the proof of fire is carried out by the decision of the customs administration chief in accordance with the traffic accident report and as a result of the determination made by the nearest customs office.