Purpose and scope

ARTICLE 1 – (1) The purpose of this Communiqué is to regulate the procedures and principles related to the introduction of liquefied natural gas (LNG) brought to the Customs Territory of Turkey in liquid form by sea and converted into gas under customs supervision and delivered to the pipeline at the port under the free circulation regime.

Basis

Article 2 – (1) this communiqué dated and customs law 27/10/1999 4458 10, 31, 35/A, with 39 and Article 71 of the customs regulations published in the official gazette dated 7/10/2009 if 27369 53, 196 and 201 prepared on the basis of Pearl.

Summary declaration and presentation of the goods to customs

ARTICLE 3 – (1) A summary declaration is issued for the goods covered by this Communique in accordance with Article 35 / A of Law 4458 and the goods are submitted to customs in accordance with Article 39 of Law 4458.

Application, registration of the declaration and analysis

ARTICLE 4 – (1) The declaration of entry into free circulation of the goods covered by this Communique is registered within the periods specified in Article 46 of Law No. 4458, before the unloading of the goods begins.

(2) If it is desired to make a declaration in the manner determined by this Communique, the code “BS-19” is selected from the customs declaration screen.

(3) proforma invoice or sales contract abroad by the declarant analysis report proforma invoice or sales contract and presented to the customs authorities for free circulation within the framework of the data contained in the declaration is registered.

(4) Laboratory tests of the goods covered by this Communiqué are carried out in accordance with Article 201 of the Customs Regulation. Under Article 201 of the customs regulations, the goods at the port of discharge or the FSRU terminal periodically to determine the chemical composition of gas chromatography to measure can be tested with the device in place when not held at the port of loading of goods by accredited organizations about the nature of the laboratory analysis according to the documentation, reporting is done by the customs laboratories.

Amount, determination of assets and tax accrual

ARTICLE 5 – (1) The declaration of entry into free circulation registered within the period specified in the first paragraph of Article 4 shall be checked on the basis of the data in the existing documents specified in the third paragraph of article 4. As a result of the check, the goods are allowed to be evacuated if it is found that the declaration and october documents are in accordance.

(2) Declaration of entry into free circulation invoices or other documents relating to the registered item are submitted to the customs office no later than the twenty-sixth day of the month following the month in which the declaration was registered (including the twenty-sixth day).

(3) invoices submitted in accordance with the second paragraph, and other documents provided on the basis of the laboratory test report declaration is controlled according to the document, the difference is the amount of the asset or fix the IF statement is done, accrued and paid within the period specified in the second paragraph of customs duties in case of the detection of differences in the type of goods, processed in accordance with Law No. 4458, will be.

Authorized customs administration

ARTICLE 6 – (1) Aliağa Customs Directorate under the Aegean Customs and Foreign Trade Regional Directorate, Tekirdağ Customs Directorate under the Western Marmara Customs and Foreign Trade Regional Directorate and Iskenderun Customs Directorate under the Eastern Mediterranean Customs and Foreign Trade Regional Directorate are authorized to carry out customs procedures related to the entry of goods covered by this Communique into free circulation. Other customs authorities may also be authorized by the Ministry of Commerce (General Directorate of Customs) if the infrastructure required by the import of goods is established within the scope of this Communique.

Other considerations

Article 7 – (1) the period specified in Article 5 due to non-payment of customs duties for goods to free circulation of the completion of the process, the time elapsed between the payment date and the maturity date for the procedure of collection of public receivables 21/7/1953 dated 6183 no determined according to Article 51 of the law on late payment fee will be charged.

(2) If the last day of the periods specified in this Communiqué coincides with a holiday day, the period extends until the end of the working day following the holiday day.

(3) The provisions of customs, foreign trade and other relevant legislation shall be applied in matters not included in this Communique.

Authority

ARTICLE 8 – (1) The Ministry of Commerce (General Directorate of Customs) is authorized to examine and conclude special and exceptional cases related to the entry into free circulation of goods within the scope of this Communique.

Transitional provision

PROVISIONAL ARTICLE 1 – (1) The transactions initiated in accordance with the Customs General Communique (Customs Procedures) (Serial No: 16) published in the Official Gazette dated 11/7/2002 and numbered 24812 are concluded in accordance with this Communique, which is within the scope of this Communique.

Force

ARTICLE 9 – (1) This Communique enters into force on the date of publication.

Executive

ARTICLE 10 – (1) The provisions of this Communiqué are executed by the Minister of Trade.