Customs supervision
Also called: gümrük gözetimi
The general action taken by customs to make sure that customs rules are observed for goods that are not yet cleared, such as goods in temporary storage, transit or a special procedure. It covers record checks, monitoring of movements and the possibility of inspection at any time.
In practice
Goods under customs supervision may not be removed, altered or used without permission, and doing so can create a customs debt.
EU
Türkiye
UKRelated terms
- Customs control
- A specific act by customs to verify compliance, such as examining goods, checking documents or data, taking samples or auditing records. Controls are…
- Temporary storage
- The status of non-Union goods from the moment they are presented to customs until they are placed under a procedure or re-exported. Goods are kept in…
- Customs status of goods
- The classification of goods as either Union goods, which are in free circulation in the customs territory, or non-Union goods, which remain under…
- Customs debt
- The legal obligation to pay import or export duty on specific goods. It arises at the moment a declaration is accepted for release for free…