THE INTEREST PRACTICE IN THE REFUND OF CUSTOMS DUTIES AFTER LAW NO. 7190

Abstract

The purpose of this study is evaluation of the arrangements made by Law No. 7190 related to payment of interest in the refund
of the customs duties, late charge and overdue interest. Article 216 of the Customs Law have been revised with Law No. 7190
and the provisions regarding the payment of interest in refund have been reentered into the Customs Law. This amendment
eliminates many uncertainties about paying interest in refund.
In this study, before the amendment of Article 216 of the Customs Law and the problems that have arisen are examined. The
extent to which the amendment made by Law No. 7190 will contribute to the solution of these problems has been evaluated.