34. International Public Finance Conference

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DOI :10.26650/PB/SS10.2019.001.038   IUP :10.26650/PB/SS10.2019.001.038    Full Text (PDF)

Repayment and Remission of Duty - as an Administrative Remedy- in Customs Tax Law: Issues Encountered in Praxis

Özgecan Gök

It is possible to accept return or removal over calculated or collected customs duties through repayment and remission in accordance with the articles 211 and the rest article of the Customs Code. In this respect, repayment and remissionare both an administrative remedy and a key that ends disputes. Import-turn over Tax, Stamp Duty and TRT Banderol fees are taken into consideration, in terms of the scope of repayment and remission.

Repayment and remission remedies are problematic in practice due to the surveillance practice in imports. Declarations on surveillance reference price based upon unacceptable surveillance certificate and then apply the return and remedies on the basis of the calculation of the tax on the lower sales price cannot be considered as a remedy reason in view of European Union Law.

Remedies of repayment and remission may be made within three years from the date of the notification of the tax that has been accrued or paid. There are hesitations about how to calculate the three-year period for the compensatory customs duty under Article 194 of the Customs Code.

The decision given as a result of a remedy of repayment and remission is an administrative decision within the meaning of the Customs Code.

If the administration does not implement the decision to repayment within three months, it is required to pay the interest on tax refunds, which will be calculated on deferment interest from the expiry of this period. However, there is no need for a special arrangement for the interest payment of the administration; within the frame of the liability law, it is possible to eliminate to the taxpayers’ loss arising from contra legem (unlawfully collected) taxes, by full remedy action. 


Keywords: Repayment and Remission, interest on tax refunds, import turnover tax, banderol fee, stamp duty, surveillance measure on imports
JEL Classification : K34 , H20 , B17

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