1. The control authority of the Customs Administration in a large scale, in accordance with the Customs Code Sec. 3 / F. 13 is defined as: “customs control” which means that the Turkish Customs District observes entry of goods carried between other countries and Customs District, exit, transit, transfer and carried out by the customs authorities to ensure that end-use and customs regulations governing the status of the goods are not in free circulation and other regulations are implemented correctly; examining goods, verifying declaration data by electronic or written documents the existence and reality, examination of company accounts and other records, inspecting means of transport, inspecting luggage and persons and other belongings as well as conducting official inquiries and other similar practices.
2. Still further, the Coastal Establishment and Business Permit Issuing Procedures and Principles Regarding the Regulation on of the Customs Regulation art. 5 and also stated by clause 512 that establishments still continue to be subject to supervision and enforcement for the port operations and maritime activities also handled by the establishment in question.
3. According to Customs Code article No. 46 and circular No. 2002/29 also numbered as B.02.1.GÜM.0.06.00.24.717-981, the process regarding to a summary statement of goods under the customs-approved treatment or determined usage, if the time extension has not been requested for incoming goods, will be completed within forty-five day for maritime transporter and twenty days any other goods transported by other means beginning from summary statements from the date that notice is given.
4. These items are then presented to customs and the customs-approved treatment or use, but of course keeps it in temporary storage “in the status of goods in temporary storage” when stored. Where this would be appointed under the legislation and warehouse properties by the Customs Administration and the temporary storage location is to be determined. (See Code Sec. Regulations Art. And 18.02.2000 date published in the OG No. 23968 General Customs Communiqué Temporary Storage Management Series No. 1)
5. Customs Code Sec. 94 in accordance with, by the customs authorities, customs clearance and approval of the system of signing out based on the understanding that the owner or his/her representative to complete the system requirements for discharge, goods are allowed to be removed from the temporary storage place.
Therefore, it can be removed from the care of customs administration when procedures related to legal timeframe or requested by the Customs Administration are completed within the extended time by the regime in accordance with the customs regulations that goods are subject to.
6. Customs Undersecretary of the European Economic Community and Turkey in various written agreements on the subject by (EEA), as an agreement creates a partnership between said parties was established via a September 12, 1963 Agreement ( The Ankara Agreement), the EU-Turkey Association Council Decision 1/95 of the Customs Law, as the above mentioned ordinance and / or equivalent to be among the documents required for a document to the customs procedures, which have removed some documents in the process of alignment with the European Union, which harmonize with the community standards as a portion of the declaration adds that it might also trade with transport documents waybill without a “Sticker” being available and the required delivery of the owner of the goods and documents will be presented to the owner is prescribed by the law and is especially emphasized.
7. It should be noted that; “Waybill” terms are not included in the Customs Act 4458 dated published Official Gazette No. 23866, dated 11.04.1999.
8. The rights to property ownership are related to the rights on property on the items claimed. Rightful ownership rights of goods by Customs on goods are made according to the following explanations.
9. The involved party and / or its representative submit declarations and add-ons to the Customs authorities, to check their validation as well as for the customs authorities to competently register, and this has also served as an authorization for the customs administration, as mentioned above.
10. Customs legislation documents to be attached to the customs declaration in accordance with the invoice, freight bill, according to the form delivery and / or insurance policy, in case of goods subjected to laboratory analysis or expert reports in this regard, if the goods benefit from preferential tariff treatment, the associated required documents, export, transit and warehousing of assets declaration form is outside the regime, transit and warehousing, transport documents, to be subjected to the goods customs procedure concerned a permit or a certificate in cases where the search has been listed with a permit or certificate.
11. Following all of these documents and the completion of customs clearance, storage, offloading site shown to deliver the bill of lading and documents to anyone along with the bill of lading order with a copy shall be delivered to the person being taken over by turnover. These people are considered as having the credentials that are needed to get the goods (Reg. Art. 130). The bill of lading is issued pursuant to this provision and complies with the provisions of Turkish Commercial Code also regulates the determination of the rights holder.
12. Delivery of goods according to the Customs Code; “Related to the delivery of the purposes stipulated by the customs authorities with the goods subjected to the customs regime” as being defined clearly as the delivery obligation has been undertaken by the administration.
13. Therefore, the declaration and accompanying documents contain the essential information for their transport is essential as the bill of lading appearing in eligible receivers or legal persons by delivering the goods to customs. The ordinance or a bill of ladings counterpart and after practice in addition to having the above information and content “sticker” it is not necessary for the determination of eligibility document is affixed to the bill of lading.
14. It is possible to identify to whom the goods will be delivered to the documents mentioned above, therefore, essentially on the entitlement which waybill and bill of lading sticker located as an attachment of the information contained in the bill of lading does not have any effect.