Customs Tariff

The tariff classification is determined under the Turkish Customs Tariff and the Harmonized System General Interpretation Rules, taking the nature, intended use and physical structure of the goods into account (Customs Law arts. 15-16). In case of doubt, a Binding Tariff Information (BTI) application can be made; the issued BTI is binding across the country for three years. The outcome depends on the specific evidence and the court's assessment; consult an attorney for your individual situation.

Under Customs Law art. 242, an objection may be filed with the customs authority within 15 days of notice. If the administrative objection is rejected, an annulment action may be brought before the tax court within 30 days. Tariff disputes require technical files and expert review; the objection should rely on a concrete HS rule. The outcome depends on the specific evidence and the court's assessment; consult an attorney for your individual situation.