Gümrük ve Ticaret Dergisi

Yazarlar: Sami CEYHAN, Serkan GÖKTAŞ

Konular:-

Anahtar Kelimeler:Smuggling,Reconciliation,Felony,Misdemeanor,Deliberate and fault

Özet: Along with the go in to the effect of the 6455 coded Customs Law and the Amendments to Some Laws on 11th April 2013, the misdemeanors which are laid down in obsolete article 3 and 6 of 5607 coded Smuggling Law are transferred to 4458 coded Customs Law, thus, meanwhile some continuing conducting investigations or lawsuits results for the benefit of perpetrators, it is given an impression that the administrative enforcements in Customs Law are aggravated in terms of the future implementations. After the Customs Conciliation Regulation put into effect on 31th August 2011, conciliation provisions between the on credits of customs duty which are exclusive of Anti-Smuggling Law and the penalties laid down in Customs Law and concerned other laws are in question for obsolete smuggling acts after the 6455 coded law goes in to effect.In the article, the new judicial case with obsolete smuggling deeds that are arranged in the Anti-Smuggling Law and transferred into Customs Law, changes in the administrative enforcements and these acts are covered in terms of being subjected to the provision.

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