Turkish Customs has not answered a foreign company’s customs duty refund application. Learn how to document administrative silence, protect deadlines, challenge implied rejection and pursue repayment through administrative and judicial remedies.

A foreign company may successfully identify an overpayment of customs duties, submit a repayment or remission application to Turkish Customs, provide all supporting documents—and then receive no decision for months.

Administrative silence should not simply be treated as an indefinite waiting period.

The company must determine:

• Whether the application was validly filed;
• Whether Customs requested additional documents;
• Whether the statutory decision period has expired;
• Whether administrative silence is legally treated as an implied rejection;
• Whether an administrative objection is required;
• When the judicial filing period begins;
• Whether additional action is needed to protect the refund claim.

The Ministry of Trade currently operates the electronic Repayment or Remission Request Management System, through which the prescribed application and supporting documents can be submitted electronically.

The recommended strategy is:

Verify filing → establish the administrative timeline → confirm that the application is complete → identify the competent authority → determine the legal consequence of administrative silence → protect administrative objection rights → calculate judicial deadlines → file the appropriate action without allowing continued silence to destroy procedural rights.

1. First Confirm That a Valid Refund Application Was Actually Filed

Before considering litigation, verify the original application.

Obtain:

• Application form;
• Electronic submission record;
• Application number;
• Filing date;
• Supporting documents;
• Customs office information;
• Any subsequent correspondence.

Do not rely only on an internal statement that “the broker applied.”

2. The Electronic Filing Record Is Critical

Turkey’s customs repayment and remission procedure has been digitalized. The Ministry confirms that the Repayment or Remission Request Management System permits the application form and supporting documents to be submitted electronically.

Preserve proof showing exactly when the application entered the system.

3. Determine What the Company Requested

Identify whether the application concerns:

Repayment of an amount already paid,

or

Remission of an assessed amount that should not remain payable.

The procedural history should accurately describe the remedy originally requested.

4. Identify the Legal Basis of the Refund

Common grounds include:

• Duplicate payment;
• Incorrect tariff classification;
• Excessive customs value;
• Incorrect quantity;
• Incorrect additional customs duty;
• Preferential-origin treatment;
• Incorrect anti-dumping liability;
• Other customs overpayments.

The eventual court case may require proving not only administrative silence but also the substantive right to repayment.

5. Create an Administrative Timeline

Prepare a chronology containing:

Import date

→ customs payment

→ discovery of overpayment

→ repayment application

→ additional-document requests

→ company responses

→ administrative silence

→ follow-up applications

→ potential objection or litigation deadline.

This timeline is one of the most important documents in the case.

6. Determine Whether Customs Requested Additional Documents

The administration may consider the application incomplete.

Check whether Customs requested:

• Original payment documents;
• Declaration records;
• Technical reports;
• Origin evidence;
• Bank information;
• Corporate authorization.

An unanswered document request can materially change the procedural analysis.

7. Confirm That the Company Responded to Every Request

If additional documents were requested, preserve:

• Customs request;
• Notification date;
• Company’s response;
• Submission receipt.

The company should be able to demonstrate that the file was completed.

8. Administrative Silence Cannot Be Ignored

When an administrative authority fails to answer an application within the applicable statutory framework, Turkish administrative law may attach procedural consequences to that silence.

Depending on the particular procedure, the applicant may eventually be able to treat the absence of a response as an implied rejection and pursue the appropriate remedy.

The exact period must be calculated from the specific application and applicable legislation.

9. Do Not Assume Silence Means Approval

One of the most dangerous mistakes is assuming:

“Customs did not reject the application, therefore it must eventually be paid.”

Administrative silence generally does not create an automatic customs refund.

The company must actively protect its procedural rights.

10. Do Not Assume Silence Has No Legal Effect Either

The opposite assumption is equally dangerous.

The absence of a written rejection may still trigger procedural consequences under administrative-law rules.

Waiting indefinitely for a formal rejection can therefore create serious deadline problems.

11. Determine Whether an Implied Rejection Has Arisen

The legal team should determine:

• Filing date;
• Applicable decision period;
• Whether the application was complete;
• Whether additional-document procedures affected the timeline;
• Date on which administrative silence acquired legal significance.

This calculation should be documented in writing.

12. Do Not Guess the Litigation Deadline

Customs repayment disputes combine customs legislation with administrative procedural rules.

The judicial deadline should therefore be calculated specifically for the case.

Do not rely on statements such as:

“There has been no answer, so there is no deadline yet.”

That assumption can be dangerous.

13. Follow-Up Correspondence Does Not Necessarily Restart Every Deadline

Companies often send:

• Reminder letters;
• Emails;
• Status requests;
• New petitions.

These may be useful for documenting continued administrative inactivity.

However, do not automatically assume that each new reminder restarts the original legal challenge period.

The procedural effect of each application should be analyzed separately.

14. Distinguish a Status Request From a New Legal Application

A message asking:

“When will our refund be paid?”

may be very different from a formal application invoking a statutory administrative remedy.

Label and document communications accurately.

15. Identify the Competent Customs Authority

Confirm which customs administration is legally responsible for deciding the repayment application.

A delay may sometimes result from:

• Internal transfer;
• Jurisdiction issue;
• Missing file;
• Application being sent to another customs unit.

Obtain written confirmation of the current administrative location of the file where possible.

16. Request a Written Status Update

Before litigation, a formal written status request can be useful.

Ask Customs to identify:

• Current procedural stage;
• Missing documents, if any;
• Competent decision-making authority;
• Whether the application remains under review.

Preserve the response or evidence that no response was received.

17. Do Not Withdraw the Original Application Accidentally

When following up, avoid wording that could be interpreted as replacing or withdrawing the original repayment request unless that is strategically intended.

The original filing date may be important.

18. Preserve the Underlying Refund Evidence

Administrative silence does not eliminate the need to prove the overpayment.

Keep:

• Customs declaration;
• Assessment;
• Payment receipts;
• Bank records;
• Correct tariff analysis;
• Customs-value evidence;
• Origin documentation;
• Refund calculation.

The eventual dispute may move directly into the merits of the repayment claim.

19. Prepare a Clear Refund Calculation

Show:

Amount legally payable

Amount actually paid

Difference

Amount requested for repayment.

For multiple declarations, prepare a separate schedule.

20. Multiple Refund Applications Require Separate Deadline Control

If the company filed applications concerning several declarations on different dates, do not assume one procedural timeline applies to all of them.

Create:

Application	Filing Date	Amount	Status	Procedural Deadline
Application 1	Date	Amount	Unanswered	Review
Application 2	Date	Amount	Documents requested	Review
Application 3	Date	Amount	Unanswered	Review

21. Consider a Formal Administrative Objection Where Applicable

Depending on the procedural posture, customs legislation may require or permit an administrative objection before judicial proceedings.

Determine whether the company is challenging:

• Express rejection;
• Implied rejection;
• Another customs administrative decision.

The correct route should be identified before filing in court.

22. Article 242 Procedures May Become Relevant

Customs Law No. 4458 contains the principal administrative objection framework for customs decisions.

Where a decision concerning the refund claim becomes challengeable under that framework, the company should carefully identify:

• Decision being challenged;
• Notification or legally relevant date;
• Competent objection authority;
• Filing deadline.

Do not use a generic objection prepared for customs penalties without adapting it to the repayment dispute.

23. Administrative Litigation May Be Necessary

If the administrative route is exhausted or the legally relevant administrative silence permits judicial action, the foreign company may need to bring proceedings before the competent administrative court.

The requested judicial relief should correspond precisely to the procedural posture of the case.

24. The Court Case Should Address Both Procedure and Substance

A strong file may need to establish:

Procedural issue: Customs failed to decide the properly filed application within the applicable framework.

and

Substantive issue: The company was legally entitled to repayment because the customs amount was not due.

Do not prepare the case solely as a delay complaint.

25. Prove That the Refund Application Was Complete

Customs may defend the delay by arguing that:

• Documents were missing;
• Technical evidence was insufficient;
• Additional information was required.

Maintain a document index demonstrating the completeness of the submission.

26. Duplicate-Payment Cases Can Be Particularly Clear

If the company paid the same customs liability twice, demonstrate:

Payment 1

Payment 2

against

one legally payable customs debt.

A clean accounting reconciliation can significantly simplify the substantive dispute.

27. Classification Refunds Require Technical Evidence

If the refund depends on an allegedly incorrect tariff classification, prepare:

• Product specifications;
• Manufacturer records;
• Composition;
• Function;
• Historical technical documentation.

Administrative delay does not establish that the company’s classification argument is correct.

28. Customs-Value Refunds Require Financial Evidence

Where the company claims that customs value was overstated, identify the exact disputed component.

For example:

• Freight;
• Insurance;
• Royalty;
• Licence fee;
• Other adjustment.

The refund calculation must be traceable.

29. Origin-Based Refunds Require Historical Evidence

If preferential treatment should have applied, preserve the relevant historical origin documentation.

A later-issued document does not automatically establish entitlement unless the applicable origin regime permits its use.

30. Check Whether the Refund Claim Is Partially Undisputed

Sometimes Customs may dispute only part of a large refund.

Determine whether the company can seek resolution of the undisputed portion separately without prejudicing the remaining claim.

This is especially important for high-value corporate refunds.

31. Interest Should Be Examined Separately

A prolonged delay naturally raises the question of interest.

Do not assume that repayment of the principal automatically carries interest from the original payment date.

Any interest claim should be analyzed under its own statutory and judicial basis.

32. Financial Loss Caused by Delay May Require Separate Analysis

A company may argue that prolonged retention of a substantial overpayment caused:

• Financing costs;
• Liquidity problems;
• Borrowing expenses.

Whether such additional losses can be recovered depends on the applicable liability framework and proof of causation.

They should not automatically be included in the principal refund claim without analysis.

33. Administrative Inactivity Should Be Documented

Preserve evidence of:

• Repeated follow-ups;
• Lack of response;
• Completed document submissions;
• Meetings;
• Written status requests.

This helps demonstrate the actual duration and circumstances of the delay.

34. Do Not Rely Solely on Telephone Conversations

Statements such as:

“Your application is still being reviewed.”

should not replace formal procedural protection.

Whenever possible, obtain written confirmation.

35. Customs Broker Follow-Up Is Not Enough

A broker may regularly contact the customs office.

However, the importer should independently maintain:

• Filing evidence;
• Deadline calendar;
• Legal analysis;
• Copies of correspondence.

The company remains exposed if procedural deadlines are missed.

36. Foreign Headquarters Should Be Informed

For significant amounts, prepare a concise report stating:

Refund requested

Application date

Reason

Current status

Administrative silence period

Potential legal action

Critical deadlines.

This assists corporate decision-making.

37. Review Whether Other Refund Applications Are Also Delayed

One unanswered application may reveal a broader issue.

Check other:

• Repayment applications;
• Remission applications;
• Customs objections;
• Pending declaration corrections.

Do not discover additional expired deadlines later.

38. Customs Repayment Applications Are Common Administrative Proceedings

Official regional Ministry data illustrate that repayment and remission applications regularly result in both approvals and rejections, and rejected decisions are also challenged administratively. For example, the Istanbul regional customs administration reported thousands of repayment/remission decisions and objections in its 2024 activity data.

Therefore, companies should treat an unanswered refund application as a formal administrative matter requiring deadline management rather than an informal accounting request.

39. Do Not File Litigation Prematurely

Just as waiting too long can be dangerous, filing before the legally required administrative period or procedure has been completed may create procedural problems.

The correct filing date should be calculated carefully.

40. Do Not File Litigation Too Late

The greater practical risk is often excessive waiting.

Companies sometimes wait many months because Customs says internally that the application is “still being examined.”

Informal administrative assurances should not override statutory deadlines.

41. Prepare the Court File Before the Deadline Arrives

For a substantial refund, prepare in advance:

• Petition;
• Chronology;
• Customs declarations;
• Payment evidence;
• Refund application;
• Filing confirmation;
• Follow-up correspondence;
• Technical evidence;
• Refund calculation.

This allows proceedings to be initiated promptly if required.

42. Keep the Electronic Customs File

The Ministry’s electronic system was specifically introduced to allow repayment/remission forms and supporting documents to be submitted digitally.

Download and preserve all available electronic records rather than relying solely on continued system access.

43. A Later Written Decision Must Be Reviewed Immediately

Customs may eventually issue an express decision after a period of silence.

If that happens, record:

• Decision date;
• Notification date;
• Amount accepted;
• Amount rejected;
• Reasons.

Then reassess the procedural position immediately.

44. Partial Repayment Does Not Necessarily End the Dispute

If the company requested TRY 5 million and Customs approves TRY 2 million, determine whether the remaining TRY 3 million can and should be challenged.

Do not close the file simply because some money was refunded.

45. Immediate Strategy When Customs Does Not Answer

The recommended sequence is:

Confirm valid filing

→ preserve electronic submission evidence

→ verify the application is complete

→ identify the competent customs authority

→ prepare the administrative timeline

→ request written status information

→ determine when administrative silence becomes legally actionable

→ calculate administrative and judicial deadlines

→ file the appropriate objection where required

→ prepare administrative litigation

→ prove the substantive refund entitlement

→ seek repayment and any additional relief legally available.

25-Point Unanswered Customs Refund Checklist

1. Obtain the original refund application.
2. Confirm its filing date.
3. Preserve electronic filing evidence.
4. Identify the customs office.
5. Identify the repayment amount.
6. Confirm the statutory basis.
7. Verify supporting documents.
8. Check additional-document requests.
9. Confirm responses were filed.
10. Build the administrative timeline.
11. Determine whether the file is complete.
12. Request written status information.
13. Document administrative silence.
14. Identify the applicable decision period.
15. Determine whether implied rejection has arisen.
16. Calculate objection deadlines.
17. Calculate judicial deadlines.
18. Review Customs Law objection procedures.
19. Preserve declarations.
20. Preserve payment evidence.
21. Prepare the refund calculation.
22. Review interest separately.
23. Prepare the potential court petition.
24. Monitor for a later written decision.
25. Challenge rejection or continued inactivity within the applicable procedural framework.

Frequently Asked Questions

1. What can a foreign company do if Turkish Customs does not answer its refund application?

The company should verify that the application was validly filed and complete, determine the legal consequences of administrative silence, calculate administrative and judicial deadlines and pursue the appropriate objection or judicial remedy where the statutory conditions are satisfied.

2. Does no response mean the refund application is approved?

No. Administrative silence should not be treated as automatic approval.

3. Can silence eventually be treated as a rejection?

Potentially, yes. Turkish administrative procedural law recognizes circumstances in which failure to respond within the applicable period can create an implied rejection that permits further legal action. The precise timeline must be calculated for the specific customs proceeding.

4. Should the company wait for a written rejection before going to court?

Not automatically. Depending on the procedural circumstances, waiting indefinitely for an express decision may jeopardize judicial deadlines.

5. Does sending another reminder restart the litigation period?

Not necessarily. A status request or repetitive application should not automatically be assumed to restart statutory challenge periods.

6. What evidence proves that a customs refund application was filed?

Electronic submission confirmation, application number, filing date, submitted form and supporting documents are particularly important. The Ministry provides an electronic system for repayment and remission applications.

7. Can a rejected customs refund application be challenged?

Yes, subject to the applicable customs administrative objection procedure and subsequent judicial remedies.

8. Can interest be claimed because Customs delayed repayment?

Potentially, depending on the legal basis and circumstances. Interest should be analyzed separately rather than assumed to arise automatically with every repayment.

9. What if Customs eventually approves only part of the refund?

The company should identify why the remaining amount was rejected and determine whether the partial rejection should be challenged.

10. What is the biggest mistake when Customs remains silent?

Waiting indefinitely because the company believes that no written rejection means no legal deadline can begin. Administrative silence itself may have procedural consequences, so the relevant dates must be calculated immediately.

Client-Focused Legal Support for Delayed Customs Refunds in Turkey

Unanswered customs refund matters may involve:

Customs repayment applications

Administrative silence

Implied rejection

Overpaid import duties

Repayment and remission

Customs objections

Delayed refunds

Interest claims

and administrative litigation.

Fırat Fesih Kaya Law Office assists foreign companies, multinational groups, manufacturers and importers whose customs repayment or remission applications remain unanswered or have been rejected in Turkey.

Lawyer Fırat Fesih Kaya provides legal assistance in reviewing customs refund applications, calculating procedural deadlines, responding to administrative silence, preparing customs objections and pursuing appropriate judicial remedies for recovery of overpaid customs duties.

Phone: +90 312 434 22 22
Mobile: +90 532 769 22 22
Email: info@firatfesihkaya.av.tr
Address: Mevlana Boulevard No:221, Yıldırım Tower, Office No:148, 06520 Balgat, Çankaya, Ankara, Turkey