Surveillance Measures in Import: Is the Surveillance Value Really the Customs Value?

One of the most debated topics in import operations is the relationship between surveillance measures and customs value. In particular, the reference unit values established for products subject to surveillance can have significant effects on importers' costs.

However, there is a fundamental question that must be answered: Can the value determined under surveillance measures be legally accepted as the customs value of the goods?

What Is an Import Surveillance Measure?

Import surveillance is a foreign trade policy instrument designed to monitor the importation of specific products. The competent authority may impose surveillance documents or similar obligations for certain product groups.

The primary function of this measure is to track imports in terms of quantity and value, and to provide data for the formulation of foreign trade policies.

How Is Customs Value Determined?

According to Article 24 of Customs Law No. 4458, the primary method for determining the customs value of imported goods, when the required conditions are met, is the transaction value method.

The amount taken as the basis under this method is the price actually paid or payable for the goods when sold for export to Turkey. Adjustments and additions prescribed by legislation are applied where applicable.

Where the transaction value method cannot be used, other valuation methods are assessed in accordance with the order and conditions set out in the legislation.

The Difference Between Surveillance Value and Customs Value

The reference value established under surveillance measures does not, in itself, alter the actual transaction value of the goods.

Nevertheless, in practice, the choices importers make regarding surveillance documents and customs value declarations may have implications for their tax burden.

Therefore, it is necessary to distinguish between the legal rules on customs valuation and the economic outcomes of the import transaction.

What Should Importing Companies Pay Attention To?

It is important for importers to verify, prior to the transaction, the HS code classification of the product, the scope of the applicable surveillance communiqué, the required documentation, and the basis for the customs value declaration.

In addition, records that may be relevant to the determination of customs value — such as commercial invoices, payment documents, freight and insurance costs — must be prepared in a consistent manner.

Conclusion

Treating surveillance measures and customs value as equivalent concepts can lead to incorrect conclusions from both a legal and a financial perspective.

For sound import management, it is essential to assess together the purpose of the legislation, the applicable valuation methods, and the economic effects of the transaction.

Hüseyin Coşar
B2BExim Customs and Foreign Trade Services Coordinator