Time limit for notifying a customs debt
Also called: limitation period · zamanaşımı
The period after which customs can no longer notify a debtor of a customs debt. Under the UCC it is generally three years from the date the debt was incurred, with an extension where the debt results from an act that could give rise to criminal proceedings. Türkiye also applies a statutory limitation period in its Customs Law.
In practice
Record-retention policies should cover at least the period during which customs can still claim duty.
EU
Türkiye
UKRelated terms
- Entry in the accounts
- The step in which customs records the amount of import or export duty in its accounts and then notifies the debtor. Notification is subject to time…
- 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…
- Post-clearance audit
- A check carried out by customs after goods have been released, by examining commercial records, declarations and systems. It can lead to corrections…
- Turkish Customs Law
- 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…