Makale özeti ve diğer detaylar.
The aim of this study is to introduce the effects of tariff code diversion and origin diversion, which are causing loss of tariff revenue, and difficulties in detecting of these diversions. For this purpose, first of all, we mention about customs regimes and especially the import regime process, one of the commonly used regimes in our country. In order to clarify import process, we describe some terminology. Then, we illustrate the phase of establishing of the tariff rate and of non-tariff measures taken to protect the domestic consumers and producers. Being illegal methods referred by companies who want to avoid non-tariff measures taken, the tariff code diversion's and the origin diversion's scope and the challenges of determining the diversions were examined under customs processes (risk analysis, inspection ...).