CERTIFICATE OF ORIGIN – BASIC RULES
Sezai KAYA, Customs Consultant, Former Customs Inspector
Conditions of Submitting Certificate of Origin
Certificate of origin has to be submitted for the goods subject to trade policy measures based on origin, additional customs duties or other financial financial liabilities.
Thus, no trade policy measure, additional customs duties or financial liabilities are charged. Certificate of origin proves that the goods are not originating in countries subject to these taxes or policies.
Which Country Should Isssue Certificate of Origin?
Certificate of origin has to be issued by the authorities of the country of origin or exporting country.
For shipments from European Union countries, if trading country and shipping country are different European Union countries, both countries can issue the certificate of origin.
The Goods Which Certificate Of Origin Is Not Required
Certificate of origin is not required for non-commercial goods with a CIF value not exceeding 430 Euro
Situations Where Certificate Of Origin Is Not Required
Certificate of origin is not required in the following cases below for the goods subject to additional customs duties or financial liabilities.
c) Goods coming from EU member countries with A.TR Movement Certificate, (Supporting evidence can be requested to determine the origin of the goods due to serious doubts.)
Information That Has To Be On Certificate Of Origin
Country of origin of the goods has to be written on the certificate of origin.
A certificate of origin has to have details of the goods. So, following information has to be on a certificates of origin:
b) Name and surname of the buyer in Turkey
c) Brand and numbers of the packs
d) Type and measurement units such as gross and net weight, liters, cubic meters, etc. of the goods,
e) Approval of the authority that issued the certificate (date, signature and stamp)
f) If a certificate of origin is issued as a result of changes and production process of the goods in that country, there has to be detailed explanations about this matter.
If there are mistakes in the matters mentioned in (a), (b), (d) and (f) above, certificate of origin can be used with the approval of the customs administration.
- MENŞE İSPAT VE DOLAŞIM BELGELERİNİN SONRADAN KONTROLÜ VE TEMİNAT
- TAKLİT ÜRÜN İTHALİNE KARŞI GÜMRÜĞE BAŞVURU
- DAHİLDE İŞLEME – EŞDEĞER EŞYA KULLANIMI YASAĞI ve STOK BAKİYESİ
- DAHİLDE İŞLEME – ÇEVRE KATKI PAYI
- ÖZEL SEKTÖRDE 7 YILLIK TECRÜBEM
- GÜMRÜĞE SUNULAN EŞYADA ATR DOLAŞIM BELGESİNİN GEÇERLİLİK SÜRESİ
- V SAYILI LİSTE UYGULAMASINDA EMSAL RAPOR KULLANIMI
- EŞYANIN ANTREPODA TAHLİLE GÖNDERİLMESİ
- MEDOS vs YYS
- GÜMRÜK İDARESİNİN YAPTIĞI KDV EK TAHAKKUKUNUN İNDİRİM KONUSU YAPILIP YAPILAMAMASI
- STOKTAKİ MAL – EŞDEĞER EŞYA – DAHİLDE İŞLEME
- İHRACAT BEYANNAMESİNİ KAPATMA SÜRESİ
- İHRACAT BEDELİNİN %40’INI BOZDURMA TARİHİ
- YYS SAHİBİ FİRMALAR YYS SAHİBİ TAŞIMA ŞİRKETLERİ İLE Mİ ÇALIŞMAK ZORUNDA?
- İLK KEZ İHRACAT YAPACAKLAR İÇİN GÜMRÜK REHBERİ
- İHRACATTA HASILATIN ELDE EDİLME ZAMANI – TFRS 15 – INCOTERMS 2020 – VERGİ USÜL KANUNU
- İZİNLİ ALICI YETKİSİ
- SİSTEMİN HESAPLADIĞI VERGİLERİ SİLMEK
- TÜRKİYE’YE UĞRAMAYAN TRANSİT TİCARETLERDE MENŞE ŞAHADETNAMESİ
- İHRACAT BEDELİNDE DEĞİŞİKLİK ve KAMBİYO TAKİBİ
- TESLİM ŞEKİLLERİNİ KENDİ İNSİYATİFİNİZE ALIN
- LOJİSTİK – DEPREM – SAVAŞ
- DEPREM ve HÜZÜN
- NUMUNE İTHALATI ve ÖTV I SAYILI LİSTE
- VERGİLENDİRMEDE YASALLIK ve BELİRLİLİK İLKESİ – KKDF