Istanbul Customs and Foreign Trade Regional Directorate made a statement regarding the differences in the declarations of goods coming to the Turkish Customs Territory and transported to another domestic customs under the transit regime, within the scope of Article 235 of the Customs Law. According to this statement, in order for a penalty to be imposed, it must be determined by the customs office of entry that the goods transported are of a significantly different type than stated in the declaration. If this determination is made by the customs office of destination, penalties may not be imposed.

Additionally, certain conditions must be met for a penalty to be imposed. These include that the different goods provide an advantage to the declarant in terms of customs duties and/or trade policy measures, and that the declaration is accurate along with the description of the goods. If the declared goods description is incorrect or incomplete and cannot be verified by the goods description, penalties may be imposed.

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