Judgment by the Council of State Tax Litigation Chambers Assembly, Tax Back in Imports

The Council of State Tax Litigation Chambers General Assembly ruled, in its Judgment on the "Removal of Discrepancies Between Regional Administrative Court Judgments" (E: 2025/15, K: 2025/16), published in today's Official Gazette (No. 33076) that, with respect to declarations registered after the amendment to Article 211, paragraph (1) of Customs Law No. 4458, introduced by Law No. 7333 of July 18, 2021, it is not possible to refund the taxes claimed to have been overpaid due to the increase in the value of the goods by declaring them with a reservation in the foreign expense item in an amount equal to the value in the surveillance notification, under the concerned article.

The Assembly stated that in the case of registration of declarations with a reservation, the legal remedy, which the importers claiming to have paid excess tax due to surveillance practices shall be litigation following the exhaustion of domestic remedies as required by Article 242 of the Customs Law.

The judgment is definitive.