Our firm provides comprehensive legal counsel, compliance advisory, and dispute resolution services in customs and foreign trade law. We represent corporate clients in navigating the complex regulatory framework governing imports, exports, and international trade in Turkey. Our expertise spans customs valuation, tariff classification, preferential origin regimes, special customs procedures, trade policy measures, and enforcement actions. We combine rigorous legal analysis of Turkish customs legislation with practical dispute resolution experience, enabling us to advise on compliance requirements, assess legal risks in customs operations, and advocate effectively when disputes arise before customs authorities and courts.

The following represents the specific topics among our capabilities in customs and foreign trade:

i. Customs Valuation Disputes

ii. Tariff Classification Disputes

iii. Country-of-origin Disputes

iv. Special Customs Procedures

v. Trade Policy Measures

vi. Illicit Trade Prevention

You may find below the details of our capabilities in each topic:

i. Customs Valuation Disputes

Customs valuation determines the duty base for imported goods and must comply with WTO Valuation Agreement principles implemented in Turkish law. Valuation disputes arise from customs challenges to declared transaction values, adjustments for related-party transactions, inclusion of royalties and license fees paid as a condition of sale, and application of alternative valuation methods. Incorrect valuation can result in substantial additional duties and penalties. Our firm specializes in customs valuation disputes, representing importers in challenges to arbitrary valuation adjustments, defending transaction value declarations, contesting improper inclusion of royalties and other elements in customs value, and presenting evidence of proper valuation methodologies before customs authorities and courts. We reconstruct and analyze the commercial reality of transactions to identify key legal issues, evaluate whether customs authorities have legal basis to refuse the transaction value method as the primary valuation method, assess whether royalties and other payments constitute conditions of sale requiring inclusion in customs value, and dispute unlawful valuation adjustments through administrative proceedings and litigation. Our expertise combines legal analysis of valuation principles with understanding of commercial practices to resolve valuation disputes favorably and establish defensible valuation positions.

ii. Tariff Classification Disputes

Tariff classification assigns imported and exported goods to specific headings in the Harmonized System and Turkish Customs Tariff, determining applicable duty rates, trade policy measures, and statistical treatment. Classification disputes involve interpretation of tariff nomenclature and application of General Rules for Interpretation. Our firm has extensive experience in tariff classification disputes, representing clients before customs authorities and courts in challenges to classification decisions. We provide technical legal analysis of classification issues, research comparable Binding Tariff Information (BTI) decisions from Turkish, European, and U.S. customs authorities, evaluate whether seeking a BTI would benefit the client's position, prepare detailed legal and technical arguments supported by product analysis and expert evidence, and pursue favorable classification determinations through administrative and judicial procedures.

iii. Country-of-origin Disputes

Determining the origin of goods is critical for applying preferential duty rates under free trade agreements, trade defense measures, and country-specific import restrictions. Turkish origin rules implement both non-preferential origin standards and preferential rules of origin under numerous FTAs. Origin disputes can result in loss of preferential treatment, retroactive duty assessments, and penalties. Our firm advises clients on origin determination under Turkish law and applicable FTA rules, evaluates the legal basis for origin claims and supplier declarations, and represents clients in origin disputes before customs authorities and courts. We challenge customs decisions that improperly deny preferential treatment based on late-submitted certificates of origin or movement certificates, defend the validity of exporter's declarations and A.TR certificates questioned by customs authorities, address disputes concerning EUR.1 and other movement certificates, and pursue favorable origin determinations to secure or restore preferential duty benefits.

iv. Special Customs Procedures

Turkish customs law provides special procedures including temporary admission, transit, inward processing, outward processing, processing under customs control, customs warehousing, and free zones that allow duty suspension or relief for specific uses. These procedures offer significant commercial advantages but involve complex authorization requirements, conditions, and compliance obligations. Our firm advises clients on accessing and operating under special customs procedures, assists clients in obtaining procedure authorizations, ensures compliance with legal requirements and conditions, and defends clients when authorities challenge procedure operations or seek duty recovery through administrative proceedings and litigation before courts.

v. Trade Policy Measures

Turkey applies various trade policy measures including anti-dumping and countervailing duties, safeguard measures, import surveillance for trade defense purposes, and export restrictions. Companies subject to these measures face additional duties or administrative requirements that affect commercial competitiveness. Our firm provides legal counsel on trade policy matters, advising clients on participation in trade defense investigations, preparing defense submissions and legal arguments, challenging trade defense measures before administrative and judicial authorities, and developing strategies to minimize the impact of trade policy measures on business operations. We represent clients in disputes concerning the application and legality of trade policy measures before courts. Our expertise helps clients navigate Turkey's trade defense system, protect their commercial interests, and challenge measures that unlawfully restrict their trade operations.

vi. Illicit Trade Prevention

Turkish customs and criminal law impose severe penalties for smuggling, trade in contraband items, trade-based money laundering, intellectual property infringement, and violations of strategic goods controls. Companies must implement compliance programs to prevent involvement in illicit trade. Our firm provides legal counsel on illicit trade prevention, advising on internal compliance protocol design, supply chain security measures, and screening procedures. When clients face allegations of illicit trade involvement, we provide vigorous defense representation, managing interactions with enforcement agencies, prosecutors, and courts throughout criminal and administrative proceedings to protect clients' interests, reputation, and operational continuity. Our preventive and defensive capabilities help clients avoid illicit trade risks and respond effectively when product seizures, investigations, and criminal exposure arise.