Due to the differences arising from the unique structure of Customs Disputes, there are significant differences in the resolution of disputes encountered during the implementation of this tax and tax-related legal / criminal sanctions, especially in accordance with the Tax Procedure Law (VUK), Administrative Procedure Law (İYUK) and other tax and penalty laws. In particular, Article 2 of the Tax Procedure Law (TPL) clearly states that the Customs Law No. 4458 will be applied in the resolution of these taxes and related disputes by stating that 'Taxes and duties levied by Customs Administrations are outside the scope of this law'. In this respect, the Customs Law (CPL) is a unique law that contains both general and special provisions in terms of taxes, duties and other obligations levied on customs transactions. The unique structure of the Customs Law and the fact that it contains both general and special provisions compared to other tax and penalty laws, causes the attorneyship and legal consultancy services related to Customs to appear as a separate branch of expertise. For this reason, HG GÜMRÜK MÜŞAVİRLİĞİ ve LOJİSTİK HİZMETLERİ LTD. ŞTİ. Attorney H. Türkün ZOP, who has been working for a long time within the body, who is also the lawyer of the Association of Customs and Trade Experts, and his expert staff provide legal consultancy services as well as customs consultancy to our valuable taxpayers.
