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- Title
Gümrük Mevzuatında Yolcu İşlemleri ve Edirne İli Bağlamında Bir Değerlendirme.
- Authors
GÜLTEKİN, Raşit
- Abstract
: Passenger procedures within the scope of customs legislation are among the activities that are characterized by the fact that they are mainly based on exemption/exemption from customs duties and in the context of cash controls. Since passenger procedures are related to small-scale goods and vehicles for private use, many inspection techniques and methods specific to ordinary customs procedures are not applicable; on the contrary, it creates a customs practice area where facilitations are widely applied and in some cases a simple taxation regime applies. In addition to the tax aspect, passenger transactions also have a comprehensive content covering many issues such as agricultural quarantine restrictions, protection of intellectual property rights, protection of endemic plant and living species, standard fuel tank controls, cash controls and customs violations. In this respect, passenger procedures can reach a level that can be effective on the commercial and economic structure of a region or all of the countries by getting rid of the non-commercial nature that forms the basis of the regulations. In the study, passenger procedures regulated in the customs legislation were examined in terms of legal and economic aspects, foreign trade transactions and taxation and an evaluation was made for Edirne Province.
- Subjects
INTELLECTUAL property; TARIFF; ECONOMIC structure; FUEL tanks; PLANT protection; INDIGENOUS rights; PROPERTY rights
- Publication
Balkan & Near Eastern Journal of Social Sciences (BNEJSS), 2022, Vol 8, Issue 4, p85
- ISSN
2149-9314
- Publication type
Article