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It is determined that the oldest available evidences on Customs Tariffs in the World has been found to be applied by carving on the limestone walls in the ancient city of Palmyra . This scripture called as “Palmyran Tariff” and exhibited the original in St. Petersburg Hermitage museum today, contains also the evidences of Customs Brokerage Profession. The former name of the profession gaining a status firstly in pre-Republic period on 01.07.1909 in our country was mentioned in official documents as “Customs Brokerage” until 1999.

Customs Brokerage as is, has been taken its final shape with the Customs Law numbered 4458 on 04.11.1999 within the harmonization process of EU acquis.

What Customs Brokers do?

Customs Brokerage is a profession whose authority and limits are drawn by law. In accordance with the 5th Article of the Customs Law numbered 4458, it is emphasized that anyone may appoint a representative for job tracking at customs. The aforementioned representative may be expressed afterwards as indirect representation as is underlined at the 225th Article of the same law. In fact, our main responsibility as a member of the profession such as public accountant is to submit the declaration to the customs offices for the firms engaged in foreign trade, to follow and finalize the customs obligations of the goods.

For example consider a company that will export abroad. Customs Consultant acts as a main actor of an intense procedure process for this company’s registration into the association of exporters union, guiding for issuing a financially approved invoice, preparing for export declaration and movement certificates and their approval procedures including physical inspection at customs office.

Consider a company that will import abroad. The procedures are become more difficult and more complicated. As you mentioned, procedures for import are more compulsive and much more than the export and it is like that all around the world. Consider that this company will execute its first import. Before they order the product that they intend to import from abroad, they will notify the customs consultant information such as what’s the product, where will it be used, how it works, what the product is made of and they request from the customs consultant to determine the HS Code ( Customs Tariff Statistical Position number ) with 12-digit and the tax rate and legislation applicable to this HS CODE. Just in that time, it will be convenient to give an additional information; the meaning Internationally of GTIP is HS CODE that is to say Harmonised System Code.

As is seeable , contrary to the expectations, the duty of the Customs Consultant starts not after the goods come into Turkey but, infact, it starts with a work to be executed before coming. Importers that make shipments without such a feasibility study are often subject to regulatory obstacles or taxes at unexpected rates.

Our heroes providing the documents related to Delivery Order, Bill of Lading, Invoice, A.TR, Certificate of Origin, Eur-1 and similar import documents after the arrival of the import cargo whose preliminary works and shipment are accomplished, prepare import declarations and following their internal process, usually register customs declaration electronically through EDI from their office. The duty of customs consultant participating in process such as the physical examination of the goods at customs office, test analysis and similar process continue until the customs control of the imported goods is over and the goods leave the site.

The aforementioned activities are among the general activities of customs consultancy as an institution or legal entity. In addition to these, our colleagues fulfill;

-pre-registration control of the customs declaration
– training both the employees of the companies they work for and the employees of their customers in context of legislation.
– representing both their customers and the company they work for
– participation in process of reconciliation on disputed issues in presence of its customers.
-They also perform duties such as announcement of legislation and by interpretting amended legislation to their customers.


With the increase in trading volume between countries in the globalizing world, the functions of customs are also increasing in this direction.The ancient and accepted understanding have been established on making tax collection of customs. However, this understanding have been changed and become more complex and charged more responsibility to the customs consultants with the increase in commercial relations as to undertake
the duty to provide development to customs today

  • Protection intellectual and industrial property rights,
  • Protection of cultural heritage
  • Fight Against Narcotics,
  • Fight Against Smuggling

Consequently, these responsibilities charged to the customs institutes are severally imposed also to customs consultants.

Briefly, profession experts are the people who have to follow the updated information by executing very serious public duties in accordance with the national interests within legal dynamic frame.


Kimler gümrük müşaviri olabilir

Who can be a Customs Consultant?

In fact, it is necessary to go through several stages in order to reach the upmost milestone of the profession.


Firstly Assistant Customs Consultant

Being a Turkish citizen, having the required legal capacity and graduating from the required schools constitute only the formal requirements of being a Customs Consultant.

It is required to meet these mentioned requirements and have worked with a customs consultant for 1 ( one ) year as a practical training. After the internship period is accomplished, the intern must be successful in the exam consisting of economic, commercial and financial issues related to customs and customs legislation to be held after the completion of the internship period. Those who pass the exam will have the License of the Assistant Customs Broker.


Education Requirements

Associate degree: Customs, European Community, Foreign Trade

Bachelor’s degree: Law, Economics, Finance, Business Administration, accounting, banking, public administration, political sciences and industrial engineering

(*) Incase of graduating from different departments at the bachelor’s degree, it is sufficient to do a master degree from one of these departments.


And then Customs Consultancy

In order to become a customs consultant, firstly being a Turkish Citizen is required. It is necessary to have the license to use civil rights and not to be deprived of public rights.

Moreover, even if being pardoned, should not be convicted of such crimes as penal servitude or imprisonment for more than 5 years, or of such disgraceful offences as smuggling, embezzlement,  bribery, larcency, swindling, falsification, abuse of beliefs etc. fraudulent bankruptcy, false evidence, maliciously false imputation, calumny, and corruption in official tenders and deals or revealing the secrets of the State, tax fraud or attempt to tax fraud, not be dismissed from public service as a result of penal and discipline investigation.

As a result of working as an Assistant Customs Consultant minimum for 2 ( two) years, and in order to be a customs consultant, it is required to pass the examination covering the customs legislation and economic, trade and financial fields regarding customs.

(*) except the aforementioned cases, the arrangements on the persons who employed in civil servant and have a right to obtain the certificate are indicated at the 227th and 228th Articles of the Customs Law numbered 4458.

Where can customs consultants work?

Gümrük müşavirleri nerelerde çalışırlar

They may issue a self employment invoice to their customers as a result of the transactions provided by working as a self employed member.

By establishing a company of a legal entity, they may issue a service invoice concerning transactions executing in the name of their customers.

A legal entity may work as a salaried employee in a consultancy company.

They may work as a professional in a local or multinational foreign trade company.

They may providing consultancy services and training activities.


How much income does Customs Consultant gain?

As we mentioned above, Customs Consultancy is a reputable profession, its history extends back a long time. There is a pay scale of this eximious profession between 5000-10000 TRL according to the conditions of 2019 year, including experience and professional knowledge.

As we mentioned above, Customs Consultancy is a reputable profession, its history extends back a long time. There is a pay scale of this eximious profession between 5000-10000 TRL according to the conditions of 2019 year, including experience and professional knowledge .


What is our mission as CODE?

As you know, CODE is a kind of joint stock company and due to its structure, it may contain many customs consultant stakeholders. Our sectoral and professional mission is to train sector stakeholders who have improved themselves to carry this beautiful and reputable profession forward, loyal to continuous development and sustainable ethical values, and who can contribute to the development of next generations.

We consider as our professional liability to be a cornerstone of a structure that can provide communication and interaction between the public and the private sector from the perspective of both sides and lead this mechanism.

For Further Information Read:
  • Customs Law No. 4458 
  • Customs Regulations


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