Proceedings of the 13th Meeting of
The COMCEC Trade Working Group
17
Then, Mr. Gürkan highlighted that for procedures on appeal review, in line with Article 242 of
Turkish Customs Code; any decision or ruling of the customs administration regarding
penalties, taxes or other administrative decisions can be appealed to a higher authority. If
there is no higher authority, appeal request must be forwarded to the authority that issued the
decision. Appeal requests are concluded within thirty days. Upon refusal of appeal, applicants
can appeal directly to an administrative court.
In his closing remarks, Mr. Gürkan stated that in order to further develop transparency area
along with other areas of trade facilitation, the Republic of Turkey has established a National
Board of Trade Facilitation and adopted a National Trade Facilitation Strategy. With it, Turkey
plans to further its commitments on transparency such as establishing a Virtual Customs
Guide, establishing a Trade Information Portal and improving the advance ruling system.