It has become traditional to issue three or five duplicate issues of the official newspapers dated 30-31 December at the end of each year. This year, in the first repeated newspaper dated December 31, the 2024 Budget Law, in the second repeated newspaper, the 2022 Final Account Law, in the third repeated newspaper, the import regime decision and the amendments to the communiqué attached to the decision, in the fourth repeated newspaper, product safety communiqués, and in the fifth repeated newspaper, Turkey and the United Kingdom. Two international agreements, including the protocol of origin signed between the Republic of Turkey, a presidential decree, two regulations and three communiqués of different institutions were published. Customs tariff correlation tables were published in the first duplicate newspaper dated December 30.

It is possible to list some of these changes, which include many technical details in the field of foreign trade and customs, as follows:

• Correlation tables in customs tariffs are published by the World Customs Organization every 5 years and Turkey complies with these changes. However, in the interim years, it makes changes in the national expansion, consisting of the ninth and tenth digits, or the statistical expansion, consisting of the eleventh and twelfth digits, in GTIPs for its own needs. That's what happened this year. Changes were made to 408 GTIP in 22 chapters in the customs tariff schedule. For example, a new GTIP has been opened for electric passenger cars. Smart watches were included in the smartphones group and their tariff subposition was changed.
• With the changes made in the 2024 Import Regime Decision, customs duties were increased in 28 GTIPs, while taxes were reduced in 49 GTIPs. For products with increased taxes, a "started transaction exception" was applied, stating that the tax rates valid in the old Decision would be applied until 30.01.2024.
• With the changes made with the "Decision on Amendments to the Decision on the Application of Additional Customs Duty on Imports", which came into force with the Presidential Decree No. 3351, with the decision no. 8044, additional customs duty was imposed on the goods in 238 GTIP for the first time; 77 The tax on goods in GTIP was increased; 4 Tax on goods in GTIP has been reduced; The tax on goods in 40 GTIP was defined under the new GTIP due to correlation. Thus, as of January 30, 2024, additional customs duty will begin to be collected at the rates specified in Decision No. 8044 on a total of 4460 goods defined in GTİP that are not of European Union and Turkish origin.
• The deadline to apply to benefit from the tariff quota or suspension system for the products included in the list No. V of the Import Regime Decision is determined as 15 February 2024.
• With the decision of the Turkey - United Kingdom Joint Committee dated 21 December 2023 and numbered 1/2023, it was decided to apply mutually more flexible rules of origin for "electric accumulators and electric vehicles" until 2027.
• In the transit regime, individual guarantee can be given with a bank letter of guarantee issued electronically.
• Again, in the same regime, the "discounted guarantee" amount was increased from 2 million TL to 10 million TL.
• The minimum fixed fine amount in the 1st paragraph of Article 241 of the Customs Law No. 4458 has been increased to 828 TL.
• With the Stamp Duty Law General Communiqué numbered 68 published in the second bipartite Official Gazette dated 30 December 2023, 624.10 TL from each customs declaration, 69.80 TL from each summary declaration, 160.30 TL from each certificate of origin or certificate of origin, It was decided to collect 94.60 TL Stamp Duty from each bill of lading.

These are the 2024 foreign trade and customs regulations in brief. It would not be misleading to say that the general character of the mentioned regulations is aimed at restricting imports. For example, the issue of whether additional customs duty practices are in compliance with the GATT Agreement, World Trade Organization regulations and Customs Union principles is seriously discussed in the foreign trade community. On the other hand, the fact that the amount of 241 fines imposed even for the slightest customs irregularity has increased to 828 TL makes sector employees seriously think. In cases where the said amount is applied 2, 4, 6 or 8 times, concerns are expressed that this penalty will be reflected on the balance sheets of companies as a serious cost element.

In short, while the world trade volume is gradually shrinking, Turkey is showing a more introverted image.