The customs, which are defined as taxes on goods and goods coming out of a country, have existed mainly from the date when human beings began to trade with other societies, states and formed an important source of income for the expression of the sovereignty areas of the states and their treasures. Even today, customs duties are one of the largest sources of income for governments. As a matter of fact, it is also known that customs duty is applied in trade relations with other countries both in the pre-Islamic period and in the Ottoman period. For example, in the Ottoman Empire, the customs official known to be taken as a kind of trade tax on imported or exported goods is one of the most important examples of this. Also in the Ottoman State, the customs pictures which are diversified according to whether the goods are used, whether they are used or not, are shown that customs-related activities are important for the state.
In the face of the excess and variety of customs and business activities, legal arrangements have been inevitable; Considering the historical process on the Turkish customs legislation, Anatolian principalities of the Ottoman Empire, has observed that there is a wide range of developments from the Ottomans to the Republic of Turkey. Republic of Turkey dated 19.06.1927 and the first Customs Law is Law No. 1093. Following this Law, the Customs Tariff Law No. 1499 was put into force in 1929. In order to prevent the increasing smuggling activities due to this tariff application, the Law No. 1510 on Trafficking and the Law of Smuggling has been enacted on 02.06.1929. In 1949, the Customs Law was abolished and the Customs Law No. 5383 was replaced by the Customs Law which was insufficient in the face of changing economic conditions. In line with the General Agreement on Customs Tariffs and Trade (GATT), which was signed in Geneva in 1948; As a result of efforts to simplify customs legislation, reduce formalities and ensure harmonization of legislation, the Customs Cooperation Council was established in Brussels in 1950 and our country was one of the first member states of this Council. In 1956, the Supreme Protector General Command, which was established in 1931 and was a semi-military nature, was abolished and became civilized and named as the Customs Security Directorate. EC-Turkey Customs Union of the 36th Association Council between the parties to begin the Decision dated 01.01.1996 and 06.03.1995 facility is provided. As of 01.01.1996, Customs Union applications have been started in Turkish customs regarding the harmonization with the European Union legislation.
The Customs Law No. 4458 was published in 1999 with the purpose of reflecting the provisions of the Community Customs Code to the Customs Law pursuant to the Association Council Decision. Finally, the Customs Law No. 4458 was amended and amended by the Law no. 5911 published in the Official Gazette dated 07.07.2009 and numbered 27281 with the Law Amending the Certain Laws and Decree Laws. legal regulations, definitions of some of the idioms mentioned in the Customs Law, transit regime, economic effective customs regimes, the emergence and beginning of the customs obligation, customs duty and fines, notices and irregularity penalty changes have been made.
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