Skip to content
+90 531 883 33 88

LEGAL SERVICES

International Trade and Customs Law

Legal advice and representation for cross-border contracts, import and export transactions, customs disputes and foreign trade compliance.

Cross-border trade

Legal support at every stage of trade, from the contract to the customs transaction.

International trade covers not only sale and delivery but also the rules on payment, transport, insurance, import, export and product safety. The governing law, the tariff code (GTİP), origin and customs value affect the cost of the transaction and the responsibility of the parties.

Güneş & Güneş Law Firm provides legal services to importers, exporters, manufacturers, distributors, foreign companies, investors, logistics and storage businesses and individuals. The contract, invoice, bank record, transport document and customs declaration are assessed together.

A discrepancy among the documents may give rise to additional taxes, penalties, detention of the goods, compensation or a criminal investigation. Advice before the transaction and the dispute process are treated as complementary stages of the same file.

Do you have a notification or goods that are being held?

Keep the full decision, the date of notification and the status of the goods. The time limits for objection, conciliation, lawsuit and contractual notice may differ; a consultation request does not stop the time limits.

Review the application routes

Practice areas

Our services in international trade and customs

The legal work needed from the preparation of the transaction through audit, dispute and implementation of the decision is handled in the groups below.

Contracts and payment

Sales, distribution relationships, CISG, delivery terms and security.

Review the scope

Declaration and taxation

Customs procedure, tariff code, origin, value, taxes and penalties.

Review the scope

Procedures and company compliance

Audits, processing procedures, free zone, bonded warehouse, AEO status (YYS) and CBAM (SKDM).

Review the scope

Product and trade rules

TAREKS, trade policy, export control, e-commerce and intellectual property rights.

Review the scope

Goods and logistics risks

Detention, disposal, transport, storage and customs broker liability.

Review the scope

Collection and disputes

Foreign exchange, receivables, litigation, arbitration and smuggling investigations.

Review the scope

International contracts, delivery and payment

5 work topics

International sales, supply and manufacturing contracts

  • Preparing or reviewing contracts for international sales of goods, long-term supply, custom manufacturing, contract manufacturing and framework agreements
  • Drafting provisions on product description, quality and technical specifications, quantity, price, currency, delivery, inspection, acceptance and notice of defects
  • Claims arising from late delivery, missing or defective goods, missing documents, price differences, order cancellation and breach of contract
  • Assessing provisions on force majeure, excessive hardship in performance, sanctions or export restrictions, adaptation, suspension, termination and withdrawal
  • Reviewing the contractual effect of electronic orders, confirmations, pro forma invoices, general terms and conditions and correspondence between the parties

Distributorship, agency, dealership, franchise and commercial representation relationships

  • Exclusive and non-exclusive distributorship, agency, dealership, franchise, commission and commercial representation agreements
  • Provisions on territory, customer group, sales target, minimum purchase, stock, pricing, trademark use and after-sales service
  • Claims for equalization (denkleştirme), portfolio, commission, termination, non-competition, confidentiality and trade secrets
  • Legal management of contract negotiations with a foreign party, letters of intent and preliminary protocols
  • Winding down the stock, customer data, documents, licenses and trademark use when the contract ends

CISG, governing law, jurisdiction and dispute resolution provisions

  • Determining whether the United Nations Convention on Contracts for the International Sale of Goods (CISG) applies to the specific contract
  • Assessing the consequences of applying, limiting or excluding the CISG by contract
  • Drafting provisions on the governing law, the court with subject-matter and territorial jurisdiction, the seat of arbitration, the arbitration rules and the language of the contract
  • Determining the prevailing text and the interpretation principles in contracts drawn up in more than one language
  • Risk analysis at the contract stage concerning the recognition, enforcement (tenfiz) and execution in Türkiye of a foreign court judgment or arbitral award

Whether the CISG applies is examined together with the places of business of the parties and the scope of the contract; the chosen law and the exclusion of the CISG are different questions.

Review the official explanation (opens in a new tab)

Incoterms®, delivery, risk and transport documents

  • Selecting the Incoterms® 2020 rule suited to the transaction and stating the selected rule correctly with the place, port or point of delivery
  • Clarifying in the contract the delivery, the passing of the risk of damage, the transport, insurance, export and import formalities and the sharing of costs
  • Keeping the Incoterms® rule separate from the provisions on transfer of title, payment, defects, warranty and dispute resolution
  • Reviewing whether the bill of lading, CMR consignment note, air waybill, packing list, delivery document and other transport documents are consistent with the contract
  • Assessing liability arising from transport delay, cargo damage, short delivery, demurrage, storage and waiting costs

Incoterms® 2020 helps to allocate delivery and risk. The transfer of title, payment and dispute resolution are regulated separately in the contract.

Review the official explanation (opens in a new tab)

Foreign trade payments, letters of credit and contractual security

  • Legal risk analysis of advance payment, cash against goods, documents against payment, letters of credit and other payment methods
  • Reviewing the text of the letter of credit, the conditions for presenting documents, reservation claims and payment disputes
  • Arranging bank letters of guarantee, guarantees, suretyship, standby letters of credit, pledge, retention of title and other security
  • Assessing the consistency of the contract and the documents in transactions where the parties have adopted UCP 600, URDG 758 or similar rules
  • Legal processes concerning forgery, non-conforming documents, payment obstacles, exchange rate risk, conversion of security into cash or claims of wrongful payment

Customs declaration, tariff, origin, value and taxes

5 work topics

Imports, exports and customs procedures

  • Legal review of release for free circulation, export, transit, bonded warehouse, temporary import, inward processing and outward processing transactions
  • Assessing the correct choice of procedure and the obligations concerning authorization, security, time limit, identity of the goods, use and closure of the procedure
  • Transactions concerning re-export, return to the country of dispatch, disposal, abandonment or destruction of the goods
  • Checking the consistency among the customs declaration, invoice, transport document, certificate of origin, authorizations and technical documents
  • Transit and TIR transactions, bonded warehouse movements, temporary storage and disputes in customs-controlled areas

Tariff code, tariff classification and binding information procedures

  • Reviewing the risk in the tariff code and tariff classification on the basis of the technical characteristics, composition, intended use and presentation of the goods
  • Determining the customs duty, additional customs duty, trade policy measure, authorization and product safety obligations attached to the tariff position
  • Binding Tariff Information applications and assessing the effect of existing binding information on the transaction
  • Coordination between the legal team and the relevant technical experts in laboratory analysis, chemical analysis, technical reports and tariff disputes
  • Administrative and judicial applications against additional assessments and penalty decisions based on incorrect tariff classification

Origin, movement and preferential trade documents

  • Reviewing preferential and non-preferential rules of origin in respect of the specific product and supply chain
  • Legal assessment of the certificate of origin, EUR.1, EUR-MED, the A.TR movement certificate, supplier declarations and other proof documents
  • Correctly distinguishing the different functions of the A.TR movement certificate and the proof of origin
  • Free trade agreements, cumulation rules, direct transport and claims of insufficient working or processing
  • Disputes over additional taxes and penalties arising from post-clearance verification, rejection or cancellation of the proof of origin, or from an incorrect declaration of origin

In assessing the 2026 origin regime, the parties to the agreement, the product and the trade flow are taken as the basis. A.TR alone does not show that the goods are of Turkish origin.

Review the official explanation (opens in a new tab)

Customs value, royalties, licenses and related-party transactions

  • Reviewing the customs value of imported goods in terms of the sale price and the other applicable valuation methods
  • The effect on the value of freight, insurance, commission, molds, design, engineering, packaging, assists, royalties and license payments
  • Joint assessment of the effect of pricing between related parties on the customs value and of transfer pricing records
  • Risks arising from subsequent price adjustments, discounts, credit notes, price differences and periodic royalty payments
  • Legal processes concerning value investigations, additional assessments, penalties and requests for refund or cancellation

Customs duties, additional assessments and administrative fines

  • Reviewing customs duty, additional customs duty, anti-dumping duty, countervailing duty, additional financial liability and other financial charges collected at customs
  • Reviewing additional assessment and administrative fine decisions in terms of subject, reason, addressee, authority, notification, calculation and legal basis
  • Objection to the customs authority, conciliation where the conditions are met, refund or cancellation and other administrative applications
  • Lawsuit, appeal (istinaf) and cassation (temyiz) proceedings before the court with subject-matter jurisdiction, depending on the outcome of the administrative application
  • Related transactions concerning collection, security, delay, payment, reservation of rights (ihtirazi kayıt) and enforcement of the decision

Special procedures, audits and foreign trade compliance

5 work topics

Post-clearance verification, secondary verification and customs audits

  • Post-clearance verification conducted by Ministry of Trade inspectors and secondary verification processes concerning customs declarations
  • Preparing the audit letter, requests for information and documents, company records, stock, financial data, contracts and sets of declarations
  • Sample or full review of past transactions in terms of tariff code, origin, value, procedure, authorization, trade policy and product safety
  • Explaining the differences between the audit findings and the company’s commercial and financial records
  • Coordinating the processes of reports, additional assessments, penalties or criminal complaints issued after the audit

Inward processing, temporary import, outward processing and incentive-based transactions

  • Imports, export commitments, secondary processed products and procedure closing transactions under an inward processing authorization certificate or authorization
  • Disputes concerning conditional exemption, refund, security, time limit, wastage, consumption and equivalent goods practices
  • Temporary import authorization, ATA Carnet, intended use, extension of the time limit, identity of the goods and re-export transactions
  • Transactions concerning temporary export, processing work, repair, returned goods and tax calculation under outward processing
  • Reviewing whether imports under an investment incentive certificate and customs practice are consistent with the incentive conditions

Free zones and bonded warehouse transactions

  • Free zone operating license, user agreement, production, trading, lease and premises disputes
  • Joint review of the customs, tax and foreign exchange dimensions of movements of goods between a free zone and Türkiye or abroad
  • Bonded warehouse opening and operating permits, placing goods in a bonded warehouse, handling, transfer, counting and wastage disputes
  • Liability of the bonded warehouse operator, user, carrier, customs broker and owner of the goods
  • Administrative or judicial processes arising from security, shortage-excess, irregular removal and disposal transactions

Authorized economic operator and customs compliance programs

  • Legal processes concerning AEO status and customs facilitations
  • Preparing traceable record-keeping, safety and security, internal control, supplier and counterparty screening procedures
  • Assessing status applications, monitoring, suspension, withdrawal or cancellation
  • In-house customs compliance policy, authority matrix, document retention and notification procedures
  • Establishing a customs risk management system among the purchasing, logistics, finance, foreign trade and legal units

EU Carbon Border Adjustment Mechanism (SKDM / CBAM)

  • Assessing the scope of CBAM on the basis of the tariff code of the exported product and the EU import flow
  • Reflecting in the contract the sharing of information and responsibility among the producer, exporter, EU importer and verifier
  • Establishing a document system for embedded emissions data, production records, verification and confidentiality obligations
  • Contractual risks arising from carbon cost, price adjustment, missing data and supplier commitments
  • Coordination with authorized legal professionals and technical experts in the EU; legal monitoring of the declaration and certificate calendar

The definitive period of CBAM began on January 1, 2026. The obligations of the EU importer and the data and contractual responsibility of the producer in Türkiye are determined separately.

Review the official explanation (opens in a new tab)

Product safety, trade policy and cross-border e-commerce

5 work topics

Product safety, technical regulations, TAREKS and conformity procedures

  • Assessing the legal framework of product safety inspections and TAREKS applications in imports and exports
  • Disputes concerning the CE mark, technical file, declaration of conformity, test report, standards, labeling and instructions for use
  • Physical inspection, sampling, laboratory results, nonconformity decisions and applications against inspection acts
  • Reviewing the risks of a ban on placing on the market, recall, destruction, return to the country of dispatch and administrative sanctions
  • Responsibilities of the manufacturer, importer, authorized representative, distributor and conformity assessment bodies

The 2026 product safety communiqués and the tariff code and technical scope of the product are checked together; import conformity cannot be inferred from the CE mark alone.

Review the official explanation (opens in a new tab)

Trade policy measures and unfair competition in imports

  • The effect on imports of anti-dumping measures, countervailing measures against subsidies, safeguard measures and surveillance practices
  • Risks concerning quotas, tariff quotas, additional financial liability and rendering the measures ineffective
  • Participation in trade policy investigations as a domestic producer applicant or as an importer, exporter or producer
  • Preparing questionnaire responses, sales and cost data, origin and producer documents and defenses
  • Coordination with local advisors regarding trade policy measures applied to Turkish export products in foreign countries

Export controls, sanctions and restricted trade

  • Reviewing the trade restrictions that may apply in respect of the product, technology, buyer, end user, country and payment channel of the transaction
  • Risks arising from dual-use products, goods subject to license, embargo or sanctions lists and end-use undertakings
  • Drafting provisions on sanctions, export control, failure to obtain a license, payment blocking and termination in contracts
  • Assessing, within the limits of the applicable law, the practical effect of foreign country regulations on a contract or bank transaction in Türkiye
  • Where necessary, coordination with authorized legal professionals, customs experts, banks and technical advisors in the relevant country

Cross-border transactions by e-commerce, express cargo and mail

  • The import, export, product safety, consumer and data protection dimensions of the cross-border e-commerce model
  • Declaration and authorization processes for goods arriving and leaving by mail or express cargo
  • Determining responsibility among the e-commerce platform, seller, importer, logistics provider and consumer
  • Customs issues concerning returned products, samples, promotions, warranty replacements and free-of-charge shipments
  • Compliance review of the business model and record-keeping system for a large number of low-value shipments

Because of the 2026 BGB amendment, a transaction should not be planned on the old assumptions for low-value personal imports. Import rules and e-export rules to the EU are assessed separately.

Review the official explanation (opens in a new tab)

Protection of intellectual and industrial property rights at customs

  • Procedures for suspension and notification at customs for goods alleged to infringe trademark, design, patent and copyright
  • Sampling, inspection, security and objection procedures for the right holder, importer, exporter or owner of the goods
  • Coordination of interim injunction, civil and criminal proceedings in claims of counterfeit or pirated products
  • Assessing disputes over parallel imports, trademark use, authenticity and the distribution system
  • Planning the customs process together with an intellectual and industrial property lawsuit

Goods, logistics and storage disputes

2 work topics

Detention and seizure of goods, disposal and title decisions

  • Legal review of decisions concerning goods being held at customs, detained or not delivered
  • Return to the country of dispatch, re-export, abandonment, destruction, disposal or transfer of ownership to the state
  • Assessing urgent legal options for perishable, dangerous, high-storage-cost or production-critical goods
  • Reviewing, on the specific file, security, interim injunction, stay of execution or other interim legal protection options
  • Preserving the evidentiary value of records of the physical condition of the goods, samples, seals, delivery and disposal

Liability of customs brokers, logistics, transport and storage

  • Assessing the direct or indirect representation relationship and the areas of responsibility of the parties
  • Preparing customs brokerage, logistics, freight forwarding, transport, storage and bonded warehouse contracts
  • Disputes over incorrect declarations, document transmission, instructions, delay, storage charges, demurrage, damage to goods and recourse
  • Related legal support in administrative, disciplinary or criminal processes concerning customs brokers or company personnel
  • Reviewing the effect of professional liability and cargo insurance policies on the dispute

Payment, collection, litigation and criminal proceedings

4 work topics

Protection of the value of the Turkish currency and foreign trade payment disputes

  • Reviewing payment in foreign currency, export proceeds, payment method and foreign exchange obligations in respect of the specific transaction
  • Consistency of bank records, customs declaration, invoice and accounting records with the payment flow
  • Application and lawsuit routes against administrative fines or other sanction decisions
  • Disputes arising from the currency, exchange rate, price adjustment and payment delay in the contract
  • Separately determining the legislation in force on the date of the transaction in view of changing foreign exchange regulations

The repatriation of export proceeds, their acceptance by a bank and the obligation to sell to the Central Bank are separate controls; the general time limit, exceptions and the rate on the date of the transaction are reviewed together.

Review the official explanation (opens in a new tab)

Collection of international commercial receivables and interim protection

  • Legal analysis of receivables arising from a seller, buyer, distributor, agent or service provider abroad
  • Formal notice (ihtar), negotiation, payment plan, settlement and security processes
  • Assessing options for litigation, arbitration, precautionary attachment or interim injunction according to the country where the debtor and the assets are located
  • Recognition, enforcement and execution in Türkiye of foreign court judgments or arbitral awards
  • Coordination with authorized legal professionals in the relevant country for applying decisions rendered in Türkiye abroad

International commercial litigation, mediation and arbitration

  • Disputes concerning international sales, supply, distributorship, agency, transport, insurance, payment and security
  • Assessing jurisdiction, governing law, evidence, time limits, collectability and cost risk before litigation or arbitration
  • Mandatory or voluntary mediation, negotiation and settlement processes
  • Application, response, selection of arbitrators, evidence and hearing processes in institutional or ad hoc arbitration
  • Actions to set aside, recognition, enforcement and execution proceedings and requests for interim legal protection

Smuggling and customs-related criminal investigations

  • Investigations and prosecutions under Law No. 5607 on Combating Smuggling and related criminal legislation
  • The effect on the criminal file of the nature, declaration, origin and value of the goods, import or export bans and authorization documents
  • Defense concerning searches, seizure, confiscation, examination of company records and expert reports
  • Distinguishing the acts and responsibilities of the legal entity, manager, employee, customs broker, carrier and other persons concerned
  • Managing the criminal investigation, customs duty, administrative fine and commercial dispute in a way that does not contradict each other

Defining the transaction correctly

The key distinctions that change the direction of the file

The same documents may affect more than one legal relationship. In the initial assessment the concepts and the routes of application are clarified.

Five key distinctions in contract and customs review
SubjectWhat does it mean?What do we check?
Tariff code, origin and valueThe tariff code denotes the tariff class of the goods, origin denotes their economic origin, and value denotes the customs value under the applicable rules.Technical product information, the production process, price and additional payments are reviewed together.
A.TR and proof of originA.TR relates to free circulation status under the Customs Union. It alone does not prove that the goods are of Turkish origin.The EUR.1, origin declaration or other proof system suited to the product and the agreement is checked separately.
Delivery and titleIncoterms® helps to regulate delivery, risk and cost sharing. It alone does not determine the transfer of title or the time of payment.The rule, the version and the designated place are stated clearly; payment, title, warranty and the choice of law are regulated separately.
CISG and choice of lawWhether the CISG applies to the specific sale and the choice of a country’s law are separate assessments.The places of business of the parties, the subject of the contract, reservations and exclusion provisions are checked.
Administrative, commercial and criminal processesA customs penalty, a compensation claim against the seller and a smuggling investigation may be subject to different routes in the same event.The competent authority, time limit, evidence and responsibility are determined separately for each process. The result in one does not resolve the other by itself.

Explanation on origin and movement (opens in a new tab)ICC explanation of Incoterms® (opens in a new tab)CISG framework (opens in a new tab)

Current regulations

Topics affecting transaction planning in 2026

Changes concerning e-commerce, product safety, carbon cost and export proceeds should be reflected in the contract, the document preparation and the work calendar.

CBAM (SKDM)

Definitive period · 2026

For in-scope products exported to the EU, the definitive period of CBAM began on January 1, 2026. The obligations of the EU importer, the producer’s emission data and the sharing of costs under the contract should be planned together. The deadline for the first annual declaration and certificate submission for 2026 imports is September 30, 2027.

Review the official explanation (opens in a new tab)

Cross-border e-import

BGB scope · 2026

For low-value personal purchases from foreign e-commerce platforms, the previous 30-euro BGB approach should not be continued. The regulation is not a general import ban. The conditions for the normal import procedure and for special categories such as medicines, samples or books are examined separately.

Review the official explanation (opens in a new tab)

E-export to the EU

Electronic A.TR · July 2026

For goods within the scope of the BGB and exported to the EU with a value not exceeding 150 euros, an electronic A.TR system through authorized postal and express cargo operators has been announced. It should be assessed together with the preferential regime, the scope of the product, its free circulation status and the type of declaration used in the EU.

Review the official explanation (opens in a new tab)

Product safety

Import inspection · 2026

A regulation specific to machinery imports was introduced by Communiqué No. 2026/32. The out-of-scope declaration and the TAREKS flow in the relevant product safety communiqués were also updated. Before shipment, the tariff code of the product, its technical nature, the transitional provision and the required conformity documents should be checked.

Review the official explanation (opens in a new tab)

Export proceeds

Temporary provision · January 31, 2027

Temporary Article 4 of the Export Circular of the Central Bank of the Republic of Türkiye (TCMB) sets out the period, inclusive of January 31, 2027, for the sale to a bank of at least 35% of the export proceeds in scope that are tied to İBKB or DAB. The scope of the transaction, the exceptions and the regulation in force on the day of sale are examined separately.

Review the official explanation (opens in a new tab)

The scope of CBAM is determined by product and importer. The annual threshold of 50 tonnes is assessed together for in-scope cement, iron and steel, aluminum and fertilizer products; electricity and hydrogen do not benefit from this threshold. The same obligation cannot be inferred for every exporter in Türkiye.

Explanation of CBAM scope (opens in a new tab)

Source review: October 4, 2026. This summary does not constitute a single rule of application for all products and countries; the regulation in force on the date of the transaction and the transitional provisions are taken as the basis.

Time limits and applications

Which application route for which action?

Additional assessment, penalty, rejection, detention and breach of contract may give rise to different starting dates. The decision, the notification record and earlier applications are reviewed together.

General time limit framework — it does not replace a calculation specific to the file
ActionGeneral frameworkPoint to be reviewed
Customs objectionGenerally 15 days from notification against customs duty, penalty and administrative decisions under Law No. 4458, Art. 242.A higher authority; if there is no higher authority, the same authority. The type of the decision and notification in accordance with procedure are checked.
Customs conciliationFor receivables suitable for conciliation, an application period of 15 days from notification applies.Its relationship with the objection, the scope of conciliation and the effect of the application on the time limit are assessed. Conciliation is not available in every file.
Administrative judiciaryWhere no special time limit applies, the general lawsuit time limits of 30 days in the Tax Court and 60 days in the administrative court come into play.The court with subject-matter jurisdiction, mandatory administrative application, rejection or failure to respond, and the starting date are examined separately.
Refund / cancellationDifferent time limits and conditions apply depending on the basis of the request.It is not a general route that automatically remedies a missed objection or lawsuit time limit; payment and assessment records are reviewed.
Goods held and disposalFollowed separately according to the decision, the procedure and the characteristics of the goods.Delivery, security, re-export, stay of execution or other interim protection options are assessed.
Contract and transport claimsNotice, notice of defects, preclusive period and statute of limitations vary according to the governing law and the transport regime.A customs objection does not replace the notice to be given to the seller or the carrier.
Export proceedsGenerally there is a 180-day regime for bringing in the proceeds and their acceptance, counted from actual export.Special exports, maturity, country and other exceptions, together with the conditions for İBKB and for closing the account, are assessed separately.

A conciliation application affects the calculation of time limits. Whether the objection or lawsuit time limit is suspended, whether the remaining time runs after notification of the result and, where necessary, whether it is extended to at least five days are assessed separately. Filling in a form or waiting for a consultation does not stop the legal time limit.

Objection and lawsuit route (opens in a new tab)Conciliation and its effect on time limits (opens in a new tab)Export proceeds rules (opens in a new tab)

Initial legal assessment

First, we identify the eight basic elements of the file.

The actual flow matters as much as the name of the transaction. The review begins with the conditions in which the trade took place.

The true structure of the commercial transaction

The name of the contract alone is not sufficient. The order, production, delivery, payment, transport, the status as importer or exporter, and the actual conduct of the parties should be examined together.

Technical identity of the goods and their tariff code

The commercial name of a product and its classification in the customs tariff may not be the same. Composition, function, technical catalog, sample and production information are the basis of correct tariff determination.

Origin and supply chain

The country of dispatch, the country of production and preferential origin are not the same concepts. The production stages and the basis of the origin and movement documents should also be verified separately.

Customs value and payment flow

The invoice price should be assessed together with freight, insurance, royalties, licenses, commission, molds or payments between related parties. The contract and bank records should be consistent with the value in the declaration.

The customs procedure chosen and authorizations

The purpose of the transaction, the period of use of the goods, whether they will be processed and whether they will be re-exported determine the correct procedure and the need for authorization.

The notified decision and time limit

The date of notification of an additional assessment, penalty, rejection, detention or other administrative decision is essential in determining the route of application and calculating the time limit. Electronic notification records should also be preserved.

Governing law and forum for the dispute

A commercial contract, a customs transaction, a criminal investigation and collection may not be heard by the same forum. The jurisdiction or arbitration clause and the public law routes of application should be determined separately.

Enforceability and collectability of the decision

In addition to the merit of a claim, the country where the other party and the assets are located and whether the decision can be recognized and enforced there also affect the dispute strategy.

Advice before the transaction

Building foreign trade compliance into the company’s daily operations

When the purchasing, finance, production, logistics and legal units work on the same data, the gap between the declaration and the contract is reduced.

Control and record-keeping system

  • Product master data card, technical description and tariff code approval process
  • Origin decision tree and supplier document verification procedure
  • Finance and foreign trade control of the elements to be added to the customs value
  • Calendar of authorizations, licenses, TAREKS and technical conformity
  • Consistency of Incoterms®, transport, insurance and payment terms with the contract

Authority, monitoring and audit

  • Authority matrix for instructions given to the customs broker and logistics provider
  • Post-declaration control, error notification and correction procedure
  • Document retention, audit readiness and division of tasks among responsible units
  • Sanctions, export control and business counterparty screening
  • Personnel training and periodic legal compliance audit

We assess the documents together. The contract, order, pro forma and commercial invoice, bank record, transport document, insurance, packing list, origin and technical documents describe the same transaction from different perspectives. Inconsistencies in the description of the product, quantity, price, delivery, origin, parties or payment may affect the commercial claim and the customs defense.

Before the transaction, a standard document set and approval flow are established; after the transaction, a record-keeping system is created that makes price differences, changes and corrections traceable.

Our approach

From review to implementation of the decision

The scope of the file, the expertise required and the routes to be followed are determined after the initial assessment. The client is informed about important stages and options.

  1. Mapping the transaction and the parties

    The parties, countries, product, delivery, payment, transport, customs procedure and the chronology of the transaction are determined.

  2. Reviewing the contract and document set

    The contract, order, invoice, payment, transport, origin, technical and customs documents are compared in a single transaction file.

  3. Analysis of tariff, origin, value and legislation

    The customs, foreign trade, product safety and trade policy rules that may apply are determined according to the legal and technical nature of the goods.

  4. Determining the time limit, forum and dispute route

    The options of administrative objection, conciliation, lawsuit, arbitration, mediation, interim protection or criminal defense are assessed separately.

  5. Coordination of technical and financial experts

    To the extent the file requires, the work of engineers, laboratories, financial advisers (mali müşavir), appraisers, customs experts and foreign legal professionals is aligned with the legal strategy.

  6. Application, negotiation and litigation

    Petitions, defenses and evidence are prepared; the process before the authority, the other party, the mediator, the court or the arbitral tribunal is followed.

  7. Implementation of the decision and reduction of future risks

    The effect of the decision on tax, goods, payment, contract and company processes is followed; the necessary contract or compliance arrangements are made for similar transactions.

Preparing for a consultation

Documents that may be useful in the initial review

Not every document is needed in every file. What is needed is determined by the type of transaction and the service to be provided.

Transaction and product documents

  • Signed contract, its annexes, orders and general terms and conditions
  • Pro forma and commercial invoices, payment and bank records
  • Customs declarations and annexes to the declarations
  • Bill of lading, CMR, air waybill, packing list and delivery documents
  • Origin, movement, supplier and manufacturer documents
  • Product catalog, technical drawing, content or composition information, test and laboratory reports

Administrative process and correspondence

  • TAREKS, authorization, license, conformity and inspection documents
  • Notified additional assessments, fines, rejections, detention or other administrative decisions
  • Letters, minutes and reports of post-clearance verification or secondary verification
  • Correspondence with the customs broker, carrier, insurer, bank and the other party
  • Documents of an earlier objection, conciliation, lawsuit or criminal investigation
  • Notification or electronic notice record showing an approaching time limit

A short summary is enough for the first contact. State the countries and status of the parties, the product, the transaction or dispute, the customs administration concerned and any approaching time limits. If there is one, also note the governing law or dispute resolution clause in the contract.

Preserve the originals of documents and electronic metadata. Trade secrets, bank records, identity and investigation documents are not requested in the first message; the method of secure sharing is determined after the consultation.

Technical review and coordination of experts

Customs and international trade disputes may require law, commerce, financial records and technical product knowledge to be assessed together. An engineer or laboratory may be needed for product classification; a financial adviser or finance expert for value; an appraiser for transport damage; and the opinion of a legal professional authorized in the relevant country for foreign law.

Within the legal work, expert questions should be framed correctly, a link should be established between the technical report and the legal claim, and the source of evidence should be preserved. Original records created on the date of the transaction should be taken as the basis instead of documents produced afterwards, of uncertain source or contradicting the commercial records.

Our center and scope of work

From Antalya to Türkiye and to cross-border trade processes

The physical center, representation in Türkiye and local legal work in a foreign country are planned according to the needs of the file.

Based in Antalya, across Türkiye

Güneş & Güneş Law Firm was founded in Kemer on March 18, 1999 by Attorney Umut Güneş. With more than 27 years of institutional history, and from its physical center in Antalya since 2007, it can provide services in advisory work, administrative applications, litigation and the implementation of decisions in all 81 provinces of Türkiye, taking into account the requirements of subject-matter jurisdiction, territorial jurisdiction, representation and procedure.

The Tax Court, administrative court, commercial court or criminal authority is determined by the nature of the file. Providing services across Türkiye does not mean that there is a physical office in every province.

International files connected to Türkiye

Türkiye-related transactions of importers, exporters, companies and individuals resident abroad can be conducted through online meetings, secure document sharing and communication in Turkish, English, German and Russian.

The governing law, international jurisdiction, letters of credit, delivery, use of foreign documents, apostille or certification, translation, notification abroad and enforceability of the decision are examined separately.

When local action is needed abroad

Selecting an authorized attorney or cooperating law firm in the relevant country, the preliminary meeting on the client’s behalf, the scope and contract of the engagement, the work plan, the flow of documents, time limit monitoring and regular reporting are coordinated. Local representation is conducted by the attorney authorized in that country. The responsibilities, fees and expenses of coordination and of local representation are determined separately.

The firm’s approach

Why Güneş & Güneş Law Firm?

The scope of work, the method and the responsibilities are defined clearly.

Legal services since 1999

With more than 27 years of professional experience, our firm evaluates international trade and customs files together with their contract, public law, commercial dispute, criminal risk and implementation dimensions.

Integrated work before the transaction and after the dispute

Legal services may be provided not only at the stage of a lawsuit or objection, but also in the formation of the contract, the determination of the customs model, document structure, compliance, audit and the recourse stage after a dispute.

Coordination of legal, technical and financial data

Technical subjects such as tariff code, origin, customs value, product safety and transport are handled, where necessary, in coordination with the relevant experts, without being detached from the legal claim and defense.

Multilingual and international work

In cross-border transactions connected to Türkiye, communication in Turkish, English, German and Russian can be provided; where local action is needed in a foreign country, coordination with the authorized professionals can be established.

Transparent process management

The scope of the work, the route of application, time limits, document needs, possible legal risks and important developments are explained to the client according to the characteristics of the file.

Scope of work and fees

Advisory work, contract preparation, administrative application, lawsuit, arbitration, technical expertise and transactions in a foreign country are determined as separate work items. The attorney’s fee and the translation, expert, court fee, litigation and local advisor expenses are clarified in the consultation; the scope and conditions are reflected in the contract.

Frequently asked questions

What people ask about international trade and customs

The answers below provide general information. The characteristics of the product, country, contract and decision may change the result of the review.

At what stage does an international trade and customs attorney provide support?

Advice may be sought before a contract is concluded for risk review, drafting delivery and payment provisions, customs compliance and document structure. When an additional assessment, penalty, detention of the product, or a payment or delivery dispute arises, administrative application and litigation options are assessed. The service may also cover implementation of the decision and reducing risk in later transactions.

How are the roles of the customs broker and the attorney divided?

Customs brokerage concerns carrying out customs transactions within the framework of the representation and professional rules in the legislation. The attorney assesses the contract, legal liability, administrative application and litigation dimensions. For matters such as the tariff code or technical conformity, coordination with the broker, an engineer or a laboratory may be needed; duties and powers are not substituted for one another.

Can the tariff code be determined from the product name alone?

The commercial name of the product may not be sufficient. Composition, function, technical catalog, production information, intended use and presentation are examined. A code used for another product is not automatically accepted as correct for the specific goods. The need for Binding Tariff Information or a technical review is assessed according to the file.

Does an A.TR certificate show that a product is of Turkish origin?

It does not show this alone. A.TR relates to free circulation status under the Customs Union. Origin is determined separately by the nature of production and the relevant rules. Different proof documents and conditions may apply to a preferential tariff, a trade policy measure or an origin check.

Review the official explanation (opens in a new tab)

Is the invoice price always sufficient for customs value?

Value is assessed taking into account the applicable valuation methods and the elements to be added or deducted. Freight, insurance, commission, molds, design, royalties, licenses and payments between related parties may matter. Not every additional payment is automatically added to the value; its legal conditions are examined.

Does Incoterms® 2020 resolve all contract problems?

It helps to regulate delivery, risk and cost sharing. The transfer of title, payment method, defects, warranty, sanctions, force majeure and dispute resolution provisions are regulated separately. The version of the rule and the place, port or designated point of delivery should be stated clearly.

Review the official explanation (opens in a new tab)

Can the CISG apply in an international sale where Turkish law has been chosen?

Whether the CISG applies is examined according to its own conditions, above all the scope of the contract and the places of business of the parties. Türkiye is a party to the Convention. The mere choice of Turkish law does not automatically mean that the CISG has been expressly excluded; exclusion, reservations and contract provisions are assessed separately.

Review the official explanation (opens in a new tab)

Does a letter of credit mean that the receivable will certainly be collected?

The text of the letter of credit, the rules to which it is subject, the conformity of documents, the place and time of presentation, the bank’s undertaking and reservation claims matter. It is checked whether UCP 600 or other rules were adopted in the transaction. Delivery of the goods and the conformity of the documents are not the same review; payment cannot be assured.

What should be done if an additional assessment or customs penalty is notified?

The whole decision, the notification record, the declaration and the supporting documents should be preserved. For an objection under Law No. 4458, Art. 242, there is generally a 15-day time limit. Whether conciliation, objection or the judicial route is suitable is determined according to the specific decision. A consultation request or document preparation does not stop the time limit.

Review the official explanation (opens in a new tab)

How are time limits affected when a conciliation application is made?

For receivables suitable for conciliation, the application may suspend the objection or lawsuit time limit. If conciliation does not take place, is not obtained or the request is rejected, the notification of the result and the remaining time are calculated together; where necessary, the remaining time is extended to five days. The binding effect of the amount agreed and its effect on the routes of application should also be examined separately.

Review the official explanation (opens in a new tab)

Which court hears a customs dispute?

The basis of the tax or penalty, the nature of the transaction and special rules of jurisdiction matter. An administrative dispute with the customs administration, a contractual claim against a foreign seller and a smuggling investigation may not be heard by the same forum. Without determining the court with subject-matter jurisdiction and the preliminary application to be followed, a general lawsuit time limit should not be taken as the basis.

Review the official explanation (opens in a new tab)

Is urgent legal action possible for goods waiting at customs?

The basis of the decision, the nature of the goods, the customs procedure, and the security and disposal status are examined. Delivery, re-export, return to the country of dispatch, stay of execution or other interim protection options are assessed according to the file. The risk of deterioration, production loss, storage and demurrage costs should be documented; it cannot be promised that the goods will definitely be released.

Can a penalty arising from a foreign seller’s incorrect document be claimed from the seller?

The possibility of recourse or compensation depends on the undertakings in the contract, the governing law, notice, fault, causation and the conditions of proof. A penalty imposed on the importer does not mean that the foreign seller is automatically liable. The customs objection and the contractual claim are planned together under separate time limits.

Is a TAREKS record or a CE mark alone enough for import?

The technical regulation to which the product is subject, the tariff code, and the document, test and inspection conditions are examined together. A record in the system or a CE mark does not lead to a conformity result in every case. The responsibilities of the importer, manufacturer, distributor and authorized representative may also differ.

Review the official explanation (opens in a new tab)

How should a company prepare when a post-clearance verification letter arrives?

The period and documents requested are determined; declarations, contracts, stock, invoice, bank and accounting records are compared. Differences concerning the tariff code, origin, value, procedure and authorizations are gathered in a file that can be explained. Original records are preserved; where technical or financial expert opinion is needed, it is coordinated with the legal strategy.

What risks are examined in inward processing or temporary import?

The authorization or document conditions, time limit, intended use, identity of the goods, export commitment, consumption, wastage, security and procedure closing obligations are addressed. Depending on the type of transaction, an extension, correction or another application option may exist. Before the procedure ends, the consistency of the commercial plan and the authorization calendar should be checked.

Is a sale from a free zone to Türkiye tax-free in every case?

Free zone status alone does not remove the customs procedure or financial obligations on entry into Türkiye. The free circulation status, origin, the processing carried out, documents and the applicable special provisions of the goods are examined. The responsibilities of the zone user and of the bonded warehouse operator also differ from one another.

Will low-value purchases from abroad arrive by the same procedure in 2026?

The previous 30-euro approach to personal e-commerce imports should not be carried into current transaction planning. The change under the BGB does not ban normal imports altogether. Product safety and the general import procedure, and the conditions for medicines, samples, books and other special categories, are checked separately.

Review the official explanation (opens in a new tab)

Can the electronic A.TR be used for small-value e-export to the EU?

In July 2026 the Ministry of Trade announced the electronic A.TR system through authorized operators for exports to the EU within the scope of the BGB and with a value not exceeding 150 euros. The scope of the product under the Customs Union, its free circulation and the type of declaration on the EU side should be checked. The regulation does not mean that all shipments are exempt from every tax or fee.

Review the official explanation (opens in a new tab)

How does CBAM (SKDM) affect an exporter in Türkiye?

Providing the obligated party in the EU with product and production emissions data, verification, protection of trade secrets and sharing of carbon cost in the contract may come into play. The scope is determined by tariff code and by importer. September 30, 2027 is taken as the date for the first annual declaration and certificate submission for 2026 imports; the role of the exporter in Türkiye is not confused with the role of the EU importer.

Review the official explanation (opens in a new tab)

Are repatriation of export proceeds and sale of foreign currency the same obligation?

They are separate controls. Beyond the general 180-day regime for bringing in the proceeds and their acceptance, exceptions, account closing and bank documents are examined. The sale of at least 35% under Temporary Article 4 of the TCMB Circular is regulated for the period inclusive of January 31, 2027. Whether the specific transaction falls within the scope and the text in force on the day of the transaction are checked separately.

Review the official explanation (opens in a new tab)

Is a lawsuit necessarily filed to collect from a foreign buyer?

First, the legal framework in which the debtor, the assets and the jurisdiction or arbitration clause in the contract are located is examined. Formal notice, negotiation, payment plan, settlement, security, lawsuit or arbitration options may be assessed. The place where a decision can be enforced and the cost of collection matter as much as the underlying dispute.

Does every incorrect customs declaration constitute the crime of smuggling?

An administrative error or violation and the statutory elements of a crime are not the same. The act, intent, the nature of the goods, the documents and the role of each person concerned are assessed separately. If there is an investigation under Law No. 5607 and related regulation, the administrative tax and penalty proceedings and the criminal defense are conducted together but under separate procedures.

What should I share in the first meeting, and how is the fee determined?

It is enough to briefly state the country and status of the parties, the product, the type of transaction, the subject of the decision or contract and any approaching time limits. Do not share bank records, identity documents, documents containing trade secrets or passwords in the first message. The scope of the work, the attorney’s fee, the need for an expert or foreign attorney and other expenses are clarified after the assessment.

Sources and information

Legislation, official explanations and core regulations

The legislation in force on the date of the transaction and the product-specific regulation are what matter. The sources reviewed for this page and the core legislation to be consulted are below.

Open the source links

Core laws consulted depending on the file

Legal information note

This page is for general information; it does not constitute a legal opinion, a customs classification or tax calculation, a commitment as to result, or an attorney–client relationship. The governing law, customs procedure, tax, authorization, sanction, route of application and time limit vary according to the characteristics of the product, the transaction, the parties and the decision. A file-specific assessment should be made on the basis of the specific documents and current legislation.

Content preparation date: October 4, 2026.

Legal consultation

Briefly describe your commercial transaction or customs dispute.

You can request a consultation on an international contract, import, export, tariff code, origin, value, tax, penalty, audit, TAREKS, collection, arbitration or a smuggling investigation.

State the approaching time limit and the date of notification. For a time-limited act, protect your application calendar separately instead of waiting for a reply.

Open the consultation request page

The information sent to us is kept confidential and is used only to the extent required for the legal assessment and the agreed service. Trade secrets, bank, identity and investigation documents are not requested in the first message; the method of secure sharing is determined separately. Do not share e-Devlet, KEP (registered electronic mail), e-signature, bank or portal passwords. You can review the explanations in Confidentiality and Information Security.

“Because we have the knowledge and experience to help you make the right decisions.”