Turkish Customs approved a foreign company’s customs duty refund but payment has not been made. Learn how to verify the final decision, identify payment obstacles, demand execution and pursue administrative or judicial remedies.

A foreign company may successfully obtain approval for repayment of overpaid customs duties in Turkey but still face a practical problem:

the refund is approved, yet the money is not transferred.

At this stage, the dispute is fundamentally different from an ordinary refund application. The central issue is no longer only whether the company was entitled to repayment. It is whether the approved administrative decision has been properly implemented.

Turkish customs repayment and remission procedures operate principally under Articles 211–214 of Customs Law No. 4458. The Ministry of Trade’s official system is designed for electronic submission and processing of repayment and remission applications.

Where an approved refund remains unpaid, the recommended strategy is:

Obtain the approval decision → confirm that it is final and executable → verify the approved amount → check bank and taxpayer information → identify whether there is an offset or administrative obstacle → submit a formal payment request → document the delay → assess interest and additional-loss claims separately → pursue the appropriate administrative or judicial remedy if payment still does not occur.

1. Obtain the Formal Refund Approval Decision

Do not rely solely on information from:

• Customs broker;
• Telephone conversation;
• Email;
• Internal system message.

Obtain the formal administrative decision approving repayment.

The company should know exactly what Customs has approved.

2. Verify the Approved Amount

Compare:

Amount requested

with

amount approved.

For example:

Refund requested: TRY 5,000,000

Refund approved: TRY 3,800,000

The remaining TRY 1,200,000 may still constitute a disputed portion requiring separate legal action.

3. Determine Whether Approval Is Full or Partial

A partial approval creates two different issues:

Approved amount → payment/enforcement issue

Rejected amount → challenge issue

These should not be mixed together.

4. Identify the Legal Basis of the Approved Refund

The repayment may result from:

• Duplicate customs payment;
• Incorrect tariff classification;
• Excess customs value;
• Incorrect additional customs duty;
• Incorrect quantity;
• Origin issue;
• Declaration cancellation;
• Another legally unnecessary customs payment.

Keep the underlying repayment file available even after approval.

5. Verify Whether the Approval Requires Additional Administrative Steps

An approval decision may not necessarily mean that a bank transfer occurs immediately.

Determine whether Customs requires:

• Bank account information;
• Corporate authorization;
• Tax identification information;
• Additional accounting processing;
• Confirmation of the repayment recipient.

Request written clarification where necessary.

6. Confirm the Correct Bank Account

A simple bank-information problem can delay substantial refunds.

Verify:

• Account holder;
• Bank;
• IBAN or equivalent account details;
• Company name;
• Tax identification details.

The account should correspond with the legally entitled recipient unless another lawful payment arrangement applies.

7. Check Whether Customs Has Requested Additional Documents

After approval, the administration may still request information required to process payment.

Search:

• Electronic notifications;
• Registered correspondence;
• Customs broker messages;
• Company email;
• Official electronic notification channels.

Respond immediately to any legitimate outstanding request.

8. Determine Whether the Refund Has Been Offset

Before alleging non-payment, determine whether the approved amount has been applied against another public or customs liability.

Ask:

Was the refund transferred?

or

Was it legally offset against another debt?

These are different situations.

9. Obtain a Breakdown of Any Offset

If Customs states that the refund was offset, request documentation showing:

• Debt against which the refund was applied;
• Legal basis;
• Amount;
• Date;
• Remaining refund balance.

Do not accept a generic statement that the company “has other debts.”

10. Challenge an Incorrect Offset Separately

If the company disputes the debt against which the refund was applied, analyze whether that offset itself can be challenged.

For example, the alleged debt may:

• Already have been paid;
• Belong to another entity;
• Have been cancelled;
• Be subject to another dispute.

11. Verify the Refund Beneficiary

Multinational structures can create complications.

The importer may be:

• Turkish subsidiary;
• Branch;
• Foreign company;
• Representative.

The entity economically funding the import is not necessarily identical to the legal claimant under the customs repayment decision.

Confirm the beneficiary stated in the approval.

12. Customs Broker Payment Does Not Automatically Make the Broker the Refund Beneficiary

Where the original customs payment passed through a broker, examine the legal and accounting structure carefully.

Do not allow the repayment to be redirected without verifying entitlement.

13. Obtain Proof That the Refund Has Not Already Been Processed

Ask finance to check all relevant accounts.

Compare:

• Approval date;
• Expected amount;
• Bank statements;
• Payment references.

Large companies sometimes receive public payments that are not immediately matched internally.

14. Build a Refund Enforcement Timeline

Prepare:

Original customs payment

→ repayment application

→ approval decision

→ notification of approval

→ submission of bank information

→ follow-up request

→ continued non-payment.

This chronology becomes important if legal action is required.

15. Preserve the Electronic Repayment File

The Ministry’s Repayment or Remission Request Management System covers applications made under Articles 211–214 and allows the prescribed application materials to be submitted electronically.

Preserve copies of:

• Application;
• Supporting documents;
• System records;
• Approval;
• Subsequent communications.

Do not rely indefinitely on online access.

16. Submit a Formal Written Payment Request

If the refund has been approved but remains unpaid, submit a formal written request asking the administration to execute its decision.

Identify:

• Approval decision;
• Date;
• Amount;
• Company;
• Bank details;
• Period of non-payment.

Request written information concerning any obstacle preventing payment.

17. Avoid Relying Only on Telephone Follow-Ups

Repeated telephone calls saying:

“When will our refund arrive?”

do not provide the same evidentiary value as formal correspondence.

Create a written record.

18. Ask Customs to Identify the Reason for Non-Payment

Possible reasons include:

• Administrative processing;
• Missing banking information;
• Internal accounting issue;
• Offset;
• Dispute regarding beneficiary;
• Additional document requirement.

The legal strategy depends on the actual reason.

19. Administrative Delay Should Be Documented

Preserve:

• Follow-up petitions;
• Submission receipts;
• Written responses;
• Electronic notifications;
• Meeting records.

If the delay later becomes the subject of litigation, chronology can be decisive.

20. An Approved Refund Is Different From an Unanswered Refund Application

This distinction matters.

If the application is still pending, the dispute concerns administrative silence and entitlement.

If the application has already been approved, the company has a significantly different argument:

the administration has itself recognized the repayment claim but has not implemented the decision.

21. Do Not Re-Litigate an Already Approved Amount Unnecessarily

If Customs has formally accepted that TRY 5 million must be repaid, the company’s payment request should focus on execution of that recognized obligation.

Avoid reopening substantive issues unnecessarily unless the administration does so.

22. Partial Approval Requires Two Tracks

Suppose:

Requested: TRY 10 million

Approved: TRY 7 million

Paid: TRY 0

The company may need to pursue:

payment of the approved TRY 7 million

and separately

challenge the rejection of TRY 3 million.

Track the relevant deadlines independently.

23. Check the Notification Date of Partial Rejection

The company should not focus so heavily on collecting the approved amount that it misses the deadline to challenge the rejected portion.

Record the notification date immediately.

24. Interest Should Be Examined

A prolonged delay after approval raises an important question:

Can the company claim interest in addition to the principal refund?

This requires separate legal analysis based on:

• Nature of the refund;
• Reason for overpayment;
• Relevant statutory provisions;
• Duration of delay;
• Applicable judicial principles.

Do not assume interest is automatically included.

25. Determine the Relevant Interest Period

Where an interest claim is legally available, the starting point can materially affect the amount.

Potentially relevant dates may include:

• Original payment;
• Repayment application;
• Approval;
• Formal demand;
• Another legally specified date.

The applicable starting point should be determined under the specific legal basis.

26. Financing Costs May Be Significant

A delayed multimillion-lira refund may create:

• Borrowing costs;
• Working-capital problems;
• Financing expenses.

Preserve financial evidence if additional damages may later be considered.

27. Additional Damages Are Not Automatic

The fact that a company experienced financing costs does not automatically mean every commercial consequence is recoverable.

Additional compensation generally requires separate analysis concerning:

• Unlawful administrative conduct;
• Actual loss;
• Causation;
• Evidence.

Keep this claim separate from the principal refund.

28. Send a Formal Demand Before Escalating Where Appropriate

A structured demand can state:

The refund was approved.

The company supplied the required information.

Payment remains outstanding.

The company requests immediate implementation of the decision.

This creates a clear administrative record.

29. Request Written Confirmation of Payment Status

Ask whether the approved refund is:

• Awaiting payment;
• Under accounting review;
• Subject to offset;
• Suspended;
• Already transferred.

The response can determine the next legal step.

30. Do Not Accept Indefinite Administrative Explanations

Statements such as:

“The accounting department is processing it.”

may explain a short operational delay.

They should not automatically justify indefinite non-payment.

The longer the delay continues, the more important formal procedural action becomes.

31. Determine Whether a New Administrative Application Is Required

Depending on the circumstances, a formal application seeking implementation of the approved decision may be appropriate before litigation.

The application should clearly distinguish itself from the original repayment application.

The company is now seeking payment of an already approved refund.

32. Calculate Judicial Deadlines Carefully

If administrative inaction following approval becomes actionable, the company should calculate any relevant judicial period under the applicable administrative procedural framework.

Do not assume:

“Because the refund is approved, there can never be a litigation deadline.”

33. Repeated Reminders Do Not Necessarily Restart Deadlines

Sending monthly emails may document continued delay, but it should not automatically be assumed that every email creates a new procedural period.

Obtain case-specific deadline analysis.

34. Administrative Litigation May Be Required

Where Customs fails to implement an approved repayment decision despite proper requests, judicial remedies may become necessary.

The court file should demonstrate:

1. The repayment claim was validly filed.
2. Customs approved the claim.
3. The approved amount is identifiable.
4. Required information was provided.
5. Payment did not occur.
6. The company requested implementation.

35. The Approval Decision Is Central Evidence

The most important document may be Customs’ own approval.

It can establish that the administration accepted the repayment entitlement, subject to the exact wording and scope of the decision.

Preserve the complete document.

36. Preserve Proof of Notification

Keep evidence showing when the approval was communicated.

This can become relevant for:

• Follow-up;
• Interest;
• Procedural deadlines.

37. Check Whether the Decision Was Later Withdrawn or Amended

If Customs suddenly refuses payment after approval, determine whether a later formal administrative decision exists.

Do not rely on an oral statement that the earlier approval “was cancelled.”

Request the written decision and legal basis.

38. Challenge Any Later Adverse Decision Promptly

If Customs formally withdraws, reduces or reverses the approved refund, treat the new decision as a separate legal event.

Record its notification date and assess administrative and judicial remedies immediately.

39. Foreign Companies Should Keep Headquarters Informed

Prepare a concise report:

Refund requested

Refund approved

Approval date

Amount outstanding

Reason for delay

Follow-up actions

Potential interest

Next legal remedy.

This is particularly important for material refunds.

40. Accounting Treatment Should Be Coordinated

Finance should determine how the approved but unpaid amount is recorded.

Legal and accounting records should agree regarding:

• Approved principal;
• Amount received;
• Outstanding balance.

41. Monitor Partial Payments

Customs may pay only part of an approved amount.

If so, record:

Approved amount

minus

amount received

equals

outstanding balance.

Request an explanation for the unpaid portion.

42. Confirm the Exact Amount Received

Do not close the matter merely because a payment appears in the bank account.

Check:

• Principal;
• Any deduction;
• Offset;
• Remaining amount.

Reconcile the payment against the approval decision.

43. Review Other Approved Refunds

If one refund is delayed, check whether the company has other:

• Approved customs repayments;
• Security returns;
• Remission decisions;
• Pending refunds.

A systematic payment problem may exist.

44. Improve Internal Refund Monitoring

Maintain a central customs refund register showing:

Application date

Amount

Decision

Approval date

Payment date

Outstanding balance

Legal action.

This is particularly useful for companies with high import volumes.

45. Immediate Strategy When an Approved Customs Refund Is Not Paid

The recommended sequence is:

Obtain the formal approval

→ verify the approved amount

→ identify any rejected portion

→ confirm the beneficiary

→ verify bank information

→ check for offsets

→ submit a formal payment demand

→ request written explanation for the delay

→ document continued non-payment

→ analyze interest and additional losses

→ calculate procedural deadlines

→ pursue administrative or judicial remedies where necessary.

25-Point Approved Refund Checklist

1. Obtain the approval decision.
2. Record the approval date.
3. Preserve notification evidence.
4. Confirm the approved amount.
5. Identify any rejected portion.
6. Confirm the repayment beneficiary.
7. Verify bank information.
8. Check taxpayer information.
9. Confirm all documents were supplied.
10. Check for public-debt offsets.
11. Obtain details of any offset.
12. Check company bank statements.
13. Preserve electronic customs records.
14. Build a payment timeline.
15. Submit a formal payment request.
16. Request written payment status.
17. Document administrative delay.
18. Review any later adverse decision.
19. Protect deadlines for rejected amounts.
20. Analyze interest separately.
21. Document financing costs where relevant.
22. Evaluate additional-loss claims separately.
23. Calculate litigation deadlines.
24. Pursue judicial remedies where appropriate.
25. Reconcile the final amount received.

Frequently Asked Questions

1. What can a foreign company do if Customs approves a refund but does not pay it?

The company should obtain the formal approval, verify that all payment requirements have been satisfied, investigate any offset or administrative obstacle, formally demand implementation and assess administrative or judicial remedies if non-payment continues.

2. Does approval mean the refund must automatically appear immediately in the company’s bank account?

Not necessarily. Administrative and accounting processing may remain, but prolonged non-payment should be investigated and documented.

3. Can Customs offset the refund against another debt?

An approved repayment may potentially interact with other collectible liabilities depending on the applicable legal framework. If an offset is asserted, request its amount and legal basis in writing.

4. What if Customs approved only part of the refund?

Treat the case as two issues: obtain payment of the approved portion and separately consider challenging the rejected portion within the applicable deadline.

5. Can the company claim interest on the delayed refund?

Potentially, depending on the legal basis and circumstances. The entitlement, applicable rate and starting date require separate analysis.

6. Can financing losses caused by the delay be claimed?

Potentially in appropriate circumstances, but such losses require separate proof of unlawful conduct, actual damage and causation. They should not be assumed to follow automatically from the refund approval.

7. Should the company keep sending reminder emails?

Written follow-up is useful, but informal reminders should not replace formal procedural action or deadline analysis.

8. What if Customs says the refund was already offset?

Request documentation identifying the debt, amount, date and legal basis of the offset. If the alleged debt is disputed, the offset may require separate legal review.

9. Can a company go to court if an approved refund remains unpaid?

Depending on the procedural circumstances and applicable administrative-law rules, judicial remedies may become available where the administration fails to implement an approved repayment decision.

10. What is the most important document in this type of case?

The formal Customs decision establishing that the company is entitled to repayment and identifying the approved amount.

Client-Focused Legal Support for Unpaid Customs Refunds in Turkey

An approved but unpaid customs refund may involve:

Delayed customs repayment

Approved customs refund

Customs duty overpayment

Administrative inactivity

Refund offsets

Interest claims

Additional financial losses

and administrative litigation.

Fırat Fesih Kaya Law Office assists foreign companies, multinational groups, manufacturers and importers where Turkish Customs has approved repayment of customs duties but the approved amount has not been transferred.

Lawyer Fırat Fesih Kaya provides legal assistance in reviewing refund approval decisions, investigating payment delays and offsets, preparing formal payment demands, protecting procedural deadlines and pursuing appropriate administrative and judicial remedies for recovery of approved customs refunds.

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