Customs administrations are not able to show an approach by taking into account only the results of the inspection and the second inspection while presenting the incompletely calculated taxes. The results of checks carried out by customs inspectors after delivery of goods are also essential for the imposition of taxes and penalties.

When the difference between the declared existing tax and the determined customs duties arises, a penalty of three times the collection of the incompletely indicated duties may be imposed.

When such negative circumstances occur, declaring owners who are not identified by the customs authorities may pay only 15% of the penalty when they submit the notice.

Semih Ercan
Customs Consultant