Tariff Disputes In Turkey And Alternative Methods For Resolution

1. Introduction

Customs duties can be examined within the scope of two types of taxes which are expenditure tax and excise (Indirect) tax. Customs duty can be described as an expenditure tax. Expenditure taxes are for the services and goods produced sold or consumed. Customs duties are type of excise (indirect) tax as well because taxpayers reflect custom duties to consumer by including the tax into the prices of the goods to be sold. Taxable event, time and who to bear are not certain.

Immovable properties and services are not subject to custom duties. Subjects of the custom duties are movable properties which cross the borders of the country and the properties which are subject to international trade.