Türkiye’de Gümrük Mevzuatı Açısından “Yetkilendirilmiş Gümrük Müşavirliği” Uygulaması

Abstract

In this study, Authorized Customs Brokerage application is examined and/or studied. The purpose of the study here; It has been determined as revealing the contributions it will create within the framework of customs consultancy with the Authorized Customs Consultancy system authorized or assigned to perform some customs determination procedures. Firstly; authorized customs consultancy system, which is the subject of our work with the customs consultancy, which follows business through indirect representation, was introduced according to the current legislation, afterwards, the duties, obligations, areas of responsibility and operation of the authorized customs consultancy profession are revealed, and in the light of the information provided and legislative regulations, evaluations and suggestions were made on the results of the system or aplication. In case the profession is transformed into a safe institution and the practice is used by correct, independent and impartial consultants; benefits are expected such as reducing tax losses and bureaucratic procedures, concluding customs procedures faster and in a shorter time, providing a better quality and effective customs public service to citizens, preventing customs smuggling and recording most of the transactions. In the face of some radical changes made in the legislation recently and the need for a new academic study that should be included in the literature on this subject; there is a need to examine and evaluate this new structure or profession.