Abstract:

Binding tariff information is an application that connects the customs administrations for the goods that are subject only to the identification of the tariff position of the goods and only to the customs processes that will be completed after the date on which the information is provided. However, it is expressed as a written opinion given by the competent authorities on the fact that the taxpayers and taxpayers, in terms of the tax situation and tax application, are asking for a written explanation on the subjects they do not understand and doubt. In this study, the referred practices that respond to similar needs were compared within the relevant legislation and then included our recommendations on the subject.