With the Article 3 of the Law No. 7451 published in the Official Gazette dated April 10, 2023, the Article 216 of the Customs Law has been amended. Accordingly, with the amendment made, the phrase “deferred interest determined according to Law No. 6183” in the first and second paragraphs of Article 216 of the Customs Law was changed as “legal interest” and the phrase “three” in the second paragraph was changed as “four”. Article 216 is as follows;

ARTICLE 216 –

1. In the refund of the customs duties and the delay interest or delay interest collected due to their payment, in case the excess collection subject to refund is caused by the obligor, the amount to be refunded for the period from the date of application for refund, in other cases from the date of collection to the date of notification of the refund decision. , the interest calculated at the legal interest is paid in the same period.

2. In the event that the said decision is not implemented by the administration within four months from the date of notification of the decision to give back, upon the request of the relevant person, the interest calculated at the legal interest rate in the same period shall be paid over the amount to be refunded for the period from the date of notification to the date of payment. .

For Law No. 7451, Please Click Here.