Circular No. 2021/20-Operations to be Performed in Accordance with Article 234 of the Customs Code in the Application of Declarations with Incomplete Documents
The General Directorate of Customs of the Ministry of Commerce has published the Circular No. 2021/20 in order to eliminate the application differences experienced in the application of Article 234 of the Customs Code regarding the “declaration with a missing document” procedure of companies with YYS and OKS documents.
The General Directorate of Customs has published the Circular No. 2021/20 “Operations to be performed in Accordance with Article 234 of the Customs Code in the Application of Declarations with Incomplete Documents”.
In the circular, the missing document organized in the Regulation on the Facilitation of Customs Procedures and the Customs General Communiqué on the Status of an Approved Person (Order No. 1) was explained with examples of how to conduct operations at the point of application of Article 234 of the Customs Code as of the situations encountered in the application of the declaration (bs-1).
1 - Notification of the completion of documents with the incomplete document completion form
If the missing document is submitted within the completion form period and it is understood that the documents are duly and in accordance with the missing document specified in the declaration, there is no room for any penalty proceedings. If it is found that the documents in question cannot be submitted when requested to submit them (green line declarations), or the documents submitted are not compatible with the document specified in the first declaration, or are not duly in accordance with the documents, an additional tax amount to be calculated based on the absence of documents is accrued and a delay interest is applied. In addition, operations are carried out in accordance with Article 234 of the Customs Code.
2 - Notification of the obliged person that he will not be able to complete the documents within the period
In the event that the obliged person declares that he cannot complete the missing documents within the period, the obliged person will have completed his first statement in a way that requires changes to the declaration. As of the moment of the final declaration, there is no room for processing in accordance with Article 234 of the Customs Code, since there is no difference between the declared documents and the submitted documents. If a declaration is made in this way, an additional tax amount is accrued, which will be calculated depending on the case where there are no documents, and a delay interest is applied.
3 - Expiration of the prescribed period for the completion of documents
If the deadline for completing the missing documents has expired, but the obliged person has not submitted the missing document completion form and the missing documents, the obliged person must be considered to have kept the first statement as it is, but does not have the relevant documents. Because the obliged person has not taken any action within the period given to him, the declaration will be completed as it was first issued. It is not possible to accept the incomplete document completion form or the submitted document provided outside of this period. In this case, additional tax amount to be calculated based on the case where there are no documents is accrued and a delay interest is applied. In addition, operations are carried out in accordance with Article 234 of the Customs Code.
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