ACK Law Office provides comprehensive legal advisory and representation services to national and international clients in the field of customs law. The continuous growth of Turkey's international trade volume and the complex structure of customs legislation expose importers, exporters and logistics sector actors to significant legal risks. ACK Law Office supports its clients in managing customs processes correctly and efficiently.
Within the framework of the Customs Law No. 4458, the Customs Regulation and secondary legislation, our team of experts stands by our clients in ensuring legal compliance in customs operations, managing administrative appeal processes and resolving disputes effectively. We represent our clients' interests robustly in the face of customs audits, tax assessments and punitive sanctions.
Customs Procedures and Regulatory Compliance
ACK Law Office provides legal advisory services to clients on conducting import and export operations in compliance with customs legislation. Services in this area include preparation and review of customs declarations, verification of tariff classification of goods, determination of customs value, preparation and control of certificates of origin, and applications for Binding Tariff Information (BTI) and Binding Origin Information (BOI).
We also advise on benefiting from preferential tariff rates under free trade agreements, managing legal processes relating to import licences and quotas, and the correct application of customs regimes (free circulation, inward processing, temporary importation, customs warehousing, etc.). By establishing customs compliance programmes and providing in-house training, we aim to ensure our clients' business processes are in full conformity with applicable regulations.
Customs Disputes and Appeal Proceedings
We represent our clients resolutely from the administrative stage through to judicial proceedings in disputes with the customs administration. Objections filed with customs directorates, complaint proceedings before the General Directorate of Customs and applications to the Conciliation Commission are critical steps in resolving disputes before recourse to litigation.
Where administrative remedies are exhausted, customs disputes are pursued diligently before Tax Courts, Regional Administrative Courts and the Council of State. We provide effective and results-oriented legal representation to our clients in all customs disputes, particularly those involving customs value, tariff classification, origin determination and claims for tax refund.
Customs Penalties and Administrative Sanctions
Violations of customs legislation may give rise to heavy administrative fines, confiscation of goods and even criminal prosecution. In such proceedings, appeal and defence processes are managed meticulously to protect our clients' rights effectively.
In cases involving serious allegations such as smuggling offences, incorrect declarations, underpayment of customs duties and use of misleading documents, we represent our clients in both administrative and criminal proceedings. Where criminal liability may arise, we adopt a multi-dimensional defence strategy that integrates our customs law expertise with our criminal law practice.
Anti-Dumping, Countervailing and Safeguard Measures
Anti-dumping duties, countervailing duties and safeguard measures applied within the scope of Turkey's trade policy instruments create significant cost and compliance obligations for importers and exporters. In this area, we represent our clients before the General Directorate of Imports and the Ministry of Trade during the investigation phase and assist in the preparation of effective defence submissions.
We provide our clients with comprehensive strategic advisory services covering administrative appeals against trade policy measures, judicial review proceedings and measures to minimise potential obligations. For international trade disputes that may fall within the WTO framework, we work in coordination with overseas partner law firms.