Companies may face significant negativities/risks due to deficiencies and mistakes made in the customs transactions and due to the fact that customs and the foreign trading transactions have gradually become more complex and that the Customs and Foreign Trading Regulation frequently changes. Those companies that want to effectively manage the process in accordance with such complex structure and risks which may occur need external assistance within the scope of customs and foreign trading transactions. We, 2M A.Ş., provide such assistance in the fastest and most accurate manner.

To provide technical assistance service for most proper conclusion of process in favour of the company in consideration of the current practices and jurisprudence in case of declarations dealt with at Customs Authorities and administrative decisions notified for variances/practices identified as a result of the determination made by customs authority, administrative objection in the process of settlement of disputes in any legal disputes on customs duty receivables and administrative fines occurring under the provisions of Customs Act no. 4458, Misdemeanour Act no. 5326, Turkish Criminal Code no. 5237 and Anti-Smuggling Act no. 5607.

  • Introduction of AEOC and AOSC systems

  • Preliminary survey for: Is AEOC system necessary for company? or Is AOSC sufficient for company?

  • Determination of the investment required for AEOC and its comparison with its return.

  • Holding the AEOC process initiation meeting. Requesting the appointment of a coordinator with company.

  • Starting to complete Annex 2 Question Form.

  • Negotiation with Administrative Affairs, Human Resources, Accounting, Foreign Trading, Customs Clearance and Logistics Departments.

  • Preparation of the Question 2 form, its annexes and AEOC application documents.

  • Provision of trainings required for the company to file AEOC application.

  • Filing of the AEOC application with the Regional Directorate and followup of the file.

  • Following the file at the General Directorate for Risk Management and Control.

  • Provision of the company with support at the stage of AEOC inspection by the Customs and Commerce Inspectors.

  • Carrying out any annual and in-year necessary audits and providing training in order to ensure permanency of AEOC.

  • Entering any customs clearance transactions carried out under AEOC in annual activity reports.

  • Control carried out prior to the post-clearance control inspection activity performed as per the provisions of the Post-Clearance Control and Control of Risky Transactions Regulation published in the Official Journal no. 27037 dated 27.10.2008 by the Customs and Commerce Inspectors. Reminding the company of the fact that any penalties are payable less by 15% when one files a statement before any deficiency is found out by the customs authority.

    Daily voucher showing the accounting records made up to entry in the stock records to exit from the stocks of goods as contained in the customs declarations contained in the list of which accuracy will be determined by the survey method and documents attached thereto;

    Company’s import files related to the declarations in question to include all import and post-import stages (customs declarations and attachments thereto, transportation insurance and payment documents, proforma invoices, order forms, all correspondence in file), agreements and sales contracts (Turkish photocopies of royalty, license, distribution, etc. agreements with the companies abroad (including transport companies);

    Detailed trial balance breakdown on the basis of sub-accounts of the term in question (showing all active and inactive accounts);

    Detailed trial balance breakdown on the basis of sub-accounts of the term in question (showing all active and inactive accounts);

    Out of the 102 Banks, 120 Buyers, 150 Initial Materials and Substances, 151 Semi-Finished Products production, 152 Finished Products, 153 Trade Goods, 159 Order Advances Paid, 300 Bank Loans, 320 Sellers, 340 Order Advances Received, 760 Marketing Sales and Distribution Expenses, 780 Financing Expenses accounts, auxiliary breakdowns of the accounts kept by the company (only in Excel);

    To provide technical legislative assistance in any customs disputes arising from the declarations filed by land, sea and airline companies and the representatives of transport companies filing summary declarations and making only transit transactions of the goods they carry.

    To provide technical legislative consultancy services in any disputes occurring with the customs authority and requiring administrative fine on any issues at conciliation, objection and administrative litigation stage in case of summary declaration cancellations arising from the obligor’s mistake; demonstration of the fact that any deficiency found in goods subject to transit regime is resulted from wrong or short loading in the inspection carried out at the destination customs authority; founding any excess in the goods subject to transit regime in the inspection carried out at the destination customs authority; change of destination (departure) customs authority in the transit declaration, excluding handling of export goods; failure to complete the summary declaration in accordance with Annex 10; failure to submit the notice of arrival later than six hours following the arrival of the goods at the customs authority where the goods will be unloaded; delivery of the notice of departure after the vehicle has left the Turkish Customs Area and ensure the process to be managed in the most accurate manner.

    To provide technical legislative consultancy services in any disputes occurring with the customs authority and requiring administrative fine on any issues at conciliation, objection and administrative litigation stage in case of administrative fine occurring in any deficiencies and excesses in summary declaration and in case of the determination of the fact that the goods brought in the Turkish Customs Area and declared to be covered by transit regime but not being in free movement are such goods of a type apparently different from the declared ones.