Gümrük ve Ticaret Dergisi
Yazarlar: Sevinç Gökhan KOŞAR
Konular:-
Anahtar Kelimeler:Mineral oil,Base oil,Solvent,Excise duty,Smuggled oil,Crime
Özet: Anti-Smuggling Act No: 5607 is not only defines the definition of Petroleum Products but also determines definitions of semi petroleum products, their mixtures and the other chemical compounds which are used instead of petroleum products. It is codified to market, manufacture, buy, carry and hide of these semi petroleum products as a smuggling act in the Twelfth paragraph of Article 2 of Anti-Smuggling Act No: 5607. The usage volume of these semi petroleum products, which are basically known as “Oil Number Ten” in public, is not pretty big due to the high tax burden on petroleum products in Turkey. This essay intends to figure out, how these semi petroleum products are manufactured, why they are used nationwide, its negative effects, some proposals to solve the problem and the actions taken by government agencies