It is a tax, duty or charge collected from the goods imported or exported to a country in accordance with the applicable Customs Laws. The concept of customs is also used for the place where these transactions are made.
Customs in Turkey is an institution working under the responsibility of the Ministry of Customs and Trade.
According to the Decree-Law on the Organization and Duties of the Ministry of Customs and Trade – Decree-Law/640, the duties of the relevant unit are as follows;

To regulate and implement the Turkish Customs Tariff Schedule, the origin, customs value, customs regime and formalities of the goods in accordance with the agreements and international practices.
To accrue and collect customs duties and other taxes, funds and financial burdens collected by customs.
To make arrangements, permit and ensure the implementation of the inward processing, outward processing, processing under customs control, temporary importation and warehouse customs regimes within the framework of international agreements and customs legislation that we are a party to.
To ensure the implementation of free circulation, export, re-export, destruction, abandonment to customs procedures and to carry out customs procedures in free zones, logistics foreign trade zones, foreign trade centers.

To make the arrangements regarding the simplified procedural practices and to carry out the transactions.
Carrying out transactions regarding preferential origin and concessional tax practices.
Carrying out transactions related to duty-free shops.
To ensure the implementation of export regime decisions regarding returned goods, to perform duties related to dual-use goods and export controls.
To determine the procedures and principles regarding the implementation of the customs-related provisions of the foreign trade legislation and other legislation.
To ensure that customs procedures related to border and coastal trade and relations and trade to be made from border trade centers are carried out.
To ensure that the customs procedures are carried out for incoming and outgoing goods via passenger, postal and fast cargo transportation and the goods subject to electronic commerce related to them.
Carrying out customs exemption procedures.
To ensure the execution of the transactions related to the containers.
To arrange the transactions related to the transit regime, to ensure its execution and to control the application.
To ensure that the provisions of the incentive legislation regarding customs procedures are carried out.
Establishing customs laboratories, preparing analysis methods and arranging their work.
To determine the procedures and principles of reconciliation regarding the taxes and similar burdens taken by the customs and to carry out the implementation.
To perform similar duties assigned by the Minister.