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June 18, 2021

Turkey’s new law on restructuring certain receivables includes customs receivables

On 9 June 2021, Turkey published Law No. 7326 on the Restructuring of Certain Receivables and the Amendment of Some Laws (the Law) in the Official Gazette no. 31506.1 The Law entered into force on the same date.

This Alert summarizes the new provisions regarding customs duty and other related duties.

As enacted, the Law contains the provisions regarding the restructuring of:

  • Finalized receivables (including the receivables for which a payment notice is not issued to taxpayers notwithstanding finalization as per a judicial decision)
  • Receivables that are not finalized or that are in the stage of litigation (including receivables for which a settlement application was made, a settlement date has not been assigned or the settlement date is yet to come or a settlement could not be reached, but whose due date for initiating litigation has not expired)
  • Procedures in the stage of inspection and assessment

In addition to other receivables, the Law covers customs duties, administrative fines, interest, delay interest and delay surcharge receivables whose customs liability arose under Customs Law no. 4458 and other relevant laws before (and including) 30 April 2021 and which are followed up by customs authorities under the provisions of Law no. 6183 as of this date.

The due date for an application for the restructuring of receivables is 31 August 2021, and the beginning of the first installment to be paid to the collection departments affiliated to the Ministry of Trade is 30 September 2021.


For additional information with respect to this Alert, please contact the following:

Kuzey Yeminli Mali Müsavirlik A.S., Istanbul



  1. For background on the law, see EY Global Tax Alert, Turkey approves Tax Amnesty Law, dated 14 June 2021.

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