Turkish Customs Law
Also called: 4458 sayılı Gümrük Kanunu · Customs Law No. 4458 · Gümrük Yönetmeliği
The basic customs law of Türkiye, Law No. 4458 of 1999, largely aligned with EU customs legislation in line with the customs union. It is implemented by the Customs Regulation (Gümrük Yönetmeliği) and numerous communiqués and circulars issued by the Ministry of Trade.
In practice
Turkish customs disputes and penalty assessments are decided under this law and its regulation, which have their own deadlines for objection.
Applies to: 
Türkiye
Related terms
- Ministry of Trade (Türkiye)
- The Turkish ministry responsible for foreign trade policy and customs administration, including customs offices, tariff policy, trade remedies,…
- Union Customs Code
- The framework regulation for EU customs law, applicable since 1 May 2016, setting rules on customs debt, valuation, origin, procedures and electronic…
- EU–Türkiye customs union
- The customs union between the EU and Türkiye, in force since 31 December 1995 under Association Council Decision 1/95. It covers industrial goods and…
- 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…