As it is known, the Customs Value of the Goods is stated in Article 24 of the Customs Law as “The customs value of the goods is the sale price of the goods”. Taxpayers will make the declaration of value in the customs entry declaration on the foreign sales invoice.

However, the Customs administration requests the taxpayers to increase the value by determining the Surveillance Value and/or reference value for many goods (80% of all imported goods). Taxpayers are obliged to pay extra taxes by increasing their value based on these communiqués. Tax courts decide to give data to taxpayer companies within the scope of Article 211 of the Customs Law, on the grounds that this practice of the customs administration is not legal.

If requested, it is possible to recover the overpaid tax based on the communiqué by making calculations on the taxpayers’ returns for 3 years.

Precedent Decisions on the subject are available at our disposal.