The Provisions Relating to The Liability of The Parties Under Turkish Customs Law

Abstract

The purpose of this study is to describe, within the framework of Law number 4458 relating to customs codes, the situations in which agents have customs obligations. In this perspective, articles relating to taxpayers' obligations under the customs law are examined. In this context, proposals have been presented in terms of harmonization of legislation in the context of customs law and crimes of natural and legal persons in comparative law. With the birth of the customs obligation, it is understood that the responsibility lies with the declaring person or the legal entity. They are also held responsible for the inability to collect customs taxes partially or fully from the person who made the customs declaration or from indirect persons and representative legal entities who represent on behalf of someone else. However, it is understood that this article of crimes is not in conformity with the relevant article of the Constitution and in terms of Turkish criminal law in general. Furthermore, in cases where the final fine is not paid by legal personality, it is not clear to whom the sanctions will be applied. In this sense, the law on crimes must be revised in order to comply with the laws and to prevent any dispute that may arise, or it should be planned to reorganize the relevant article of the Constitution.