Auditing Services
Post Check / Inspection
Pursuant to Article 73 of the Customs Law No. 4458, it is the inspection, conducted by Customs Inspectors, of commercial documents and data regarding the import and export transactions of the obliged parties, as well as their subsequent commercial transactions, in order to determine the accuracy of the information declared to the customs administration upon the delivery of the goods. This inspection is conducted to determine whether natural and legal persons fulfill their obligations stipulated in the Customs legislation and other relevant legislations.
A company subject to post-check is inspected not only in terms of customs duties, but also in terms of procedures of origin, declarations made regarding tariff value, all forms of permit received, production duration of accounting recordings, and compliance with the conditions stipulated by the regime. In order to avoid facing irreparable losses and penal sanctions as a result of errors and omissions revealed in post-checks by Customs Inspectors, it is essential for foreign trade companies to carry out Post-Check Audit Services with an experienced, expert organization that prepares them for post-check.
Tuna Nalbantoğlu Customs Consultancy, with its internal auditing mechanism, informs and guides its valued customers in detail on the following issues, leads and supervises business processes in advance, and ensures smooth management of customs procedures.
In this sense, Foreign Trade Companies should pay close attention to the details regarding customs and foreign trade legislation and practices, and prepare under the supervision of an expert Customs Consultancy firm. Companies should be aware that otherwise, they can face accusations of customs smuggling, incur financial penalties difficult to compensate for, and suffer loss of prestige.
LISTED BELOW ARE THE PRIORITIZED DETAILS THAT REQUIRE ATTENTION
- All correspondence related to foreign trade should be kept in the files. Attention should be paid to whether the license, royalty and commission fees present in the contracts are included in the value of the goods and taxed. The presence of communication with the exporter company should be observed.
- In all importation procedures, Certificate of Origin, Form A, EUR 1, A.TR should be requested from the provider.
- For all goods that are not within the exemption limits, subject to mandatory declaration, shipped via express courier, customs consultancy firm should be contacted prior to receiving the goods to conduct a declaration to the Customs Administration.
- Care should be taken to ensure that the goods brought by the passenger and not declared to the customs (usually foreign guests) are not only declared with the VAT declaration number 2, but also officially submitted to the Customs Administration.
- Transportation documents and insurance policies of goods that have not yet been introduced electronically should be kept safe.
- If payments other than the original price of the goods have been made for the containers and packaging of the imported goods, these amounts must be included in the value declaration and declared in the basis of tax.
- Receipts of information such as all payments made regarding the imported goods, price differences, discounts, advance payments, other expenses and price adjustments should be kept in the declaration files.
- Declaration of buyer-seller relationship must be made correctly. It should be determined whether the importer can act independently in the supply chain.
- Valuation declaration forms should be filled out consciously.
- Great attention should be paid to the delivery methods, currency types, weight and quantity proportions.
- Attention should be paid to items content of domestic expenses while declaring. Furthermore, declaration should be made with regards to the procedure execution date.
- TR, EUR.1 / EUR MED and Certificate of Origin must be declared in accordance with their respective validity periods; the importer must be informed regarding the document periods; loss of time and incorrect declaration must be prevented.
