Customs and global trade diagnostics


Customs and Global Trade

Indirect Tax

You can trust global resources; knowledge and experience provided by Deloitte while conducting your customs and foreign trade operations

General Advisory Services on Customs and Foreign Trade

These services are about supporting partners on instant issues and informing them with current affairs.

There are three major technical areas which have importance about customs transactions. These are namely Tariff, Value, and Origin. Customs legislation brings special arrangements about these areas within national and international legislation. Since the major litigations in Customs authorities arise from Tariff, Value and Origin areas, Deloitte evaluates them within its advisory service areas.

Consulting Services about Customs Procedures

Goods subjected to global trade have to be placed under a customs procedure. According to transactions about goods, it is important to determine the appropriate customs procedure. Deloitte provides advisory services about below mentioned eight customs procedures; Release for free circulation, Export, Transit, Inward processing, Outward processing, Temporary Importation, Processing under customs control, Customs Warehousing.

Consulting Services on Custom Duties and Taxes

At importation, there are various duties. Deloitte provides continued advisory services about the import and export duties and other taxes in foreign trade, the applicable rates and conditions for exemptions from these taxes and duties.

Consulting Services on Free Trade Zone Transactions

There are special and differentiated regulations as regard to foreign trade legislation applicable, different documents such as free trade zone transaction form are to be provided and different duties such as free trade zone transaction fund are to be charged. Deloitte provides continued advisory services about import from, export to, and transit trade through free trade zones and exportation, warehouse operations, and establishment of incorporation in free trade zones.

Contract Analysis

Deloitte, in the scope of continued customs advisory services analyzes foreign trade contracts like Purchase/Sale Contracts, Royalty-license Contracts and suggests proposals about content of contracts in the way that any problems which rise later.

Customs Audits

According to Regulation on Post-Clearance Audits and Control of High Risk Operations, customs transactions of firms are checked on site by the inspectors of the Ministry of Customs and Foreign Trade Inspectors. Before such audits, to determine the present risks and to resolve the issues in accordance with the regulations if exists, the companies' processes are audited with similar perspective of official customs audits. 

Support for Current Post-Clearance Audits

Firms that are targeted for post-clearance customs audits need experienced support from outside.

This need may appear as information about audit process, supporting during the whole audit process and preparation according to results which rise after audit. Deloitte provides support for meeting these needs.

Customs and Foreign Trade Process Analysis

With Process Analysis, firms’ customs and foreign trade business processes are studied and the areas which may pose risk and where the efficiency may further increase are determined. This analysis cover all the areas of the work flow including Import Process, Export Process, Warehousing Process, Official Documents used , Error-Correction Mechanisms, Archiving etc. 

Export Control Compliance

National and international export control regulations and/or resolutions based on international agreements have been established to limit the proliferation of strategic and sensitive items (dual use items, conventional and mass destruction weapons, their means of delivery etc.) and export licenses are required to export the controlled products or technology. Customs authorities typically act as the enforcement agencies for export controls.

Companies must ensure compliance with national export control regulations, as well as, especially US regulations which can impact any company dealing with US origin products/software/technology.

Customs and Foreign Trade Litigation Services

Customs legislation is seen as the strictest legislation in terms of providing sanctions about violation and irregularity. Turkish Customs Law provides strict penalties such as three times of unpaid taxes about irregularities which pose tax differences and Anti-Smuggling Law provides various sanctions from punishments restricting freedom to heavy fines.

Deloitte provides advisory services about conducted foreign trade operations on administrative and judicial prosecutions in which firms are subject. 

Services for Authorized Economic Operator (AEO) Certification

Deloitte helps businesses understand whether they are in a position to apply for AEO certification, identifies the scope of the processes and the way forward, including an estimate of the resources needed (gap analysis) and provides advisory service during the AEO application and implementation.