FINANCIAL RESPONSIBILITY OF CUSTOMS BROKERS

Abstract: In this study, the financial responsibilities of customs brokers and authorized customs brokers were examined. Customs brokers have financial responsibilities in terms of both customs duties and fines contained in the Customs Code during the maintenance of their professional activities. This responsibility covers the obligations of both the customs broker and the customs broker companies as legal entities. In particular, errors in the practice of holding the customs broker responsible for fines were tried to be emphasized.

Keywords: Customs broker, authorized customs broker, customs duties, fines, joint responsibility, mutual responsibility, misdemeanor, participation