What is Customs Exit Declaration (CEC) and How to Inquire?
Foreign trade ensures the official exchange of goods and services between countries. Every document used in this process is crucial, both legally and financially. The Customs Exit Declaration (CDE), one of the most critical documents in export transactions, is the document that officially indicates that a product has left Turkey.
So, what exactly is the CDE, why is it so important, and how can it be verified? In this article, we will examine the details of the CDE, which everyone involved in foreign trade should know.
What is a Customs Exit Declaration (CDE)?
A Customs Exit Declaration is an official customs document that demonstrates the completion of an export transaction. In other words, it provides proof that a product has crossed the Turkish customs border and been sent to another country.
This document becomes valid after being approved by the customs administration. For exporters, a CDE is not just a formality; it is proof that the transaction has been legally completed.
Furthermore, this document is important for many reasons:
It demonstrates the officialization of the export transaction.
It is a mandatory document for transactions such as VAT refunds and tax exemptions.
It is used as proof of export in bank transactions.
The document is required when applying for government support and incentives.
In short, an export transaction is not considered complete without a CDE.
What Information is Included in the Customs Declaration?
The customs exit declaration contains all the details related to the export transaction. This information covers both the product's identity and the legal aspects of the transaction.
A customs exit declaration typically includes the following information:
Declaration number
The exporter's name, address, and tax identification number
The recipient (importer)'s information
The type, quantity, weight, and HS Code of the goods
The invoice price and delivery method (FOB, CIF, EXW, etc.)
The type of transportation (land, air, sea, or rail)
Exit customs, port of arrival, and destination country
The declaration's registration and closing date
The bill of lading or transport document number
This information officially records the conditions under which the goods were shipped, between which companies, and on what dates.
Why is the GÇB so important?
The customs exit declaration is the most important legal step in the export process. Without this document, it is impossible to prove that a product has left the country.
To better understand the importance of the GÇB, let's look at a few topics:
Official Export Completion Certificate
An export is not considered complete until the goods are registered with the customs system and approved for export. The GÇB is a concrete indicator of this approval.
Required for VAT Refunds
Export transactions are exempt from VAT. However, to benefit from this exemption, companies must declare their GÇB number. This document is the most essential document in the VAT refund process.
Used in Financial and Banking Transactions
Submitting a GÇB is mandatory for collecting export revenues, issuing foreign exchange purchase documents, or processing Eximbank loans.
Statistics and Audit Tool
The Ministry of Trade and TurkStat generate Turkey's export data using GÇBs. Therefore, the document also forms the basis of state-level economic reporting.
How to Obtain a Customs Exit Declaration?
The GÇB is prepared by customs brokers or authorized company representatives at the end of the export process. This process is done electronically through the BİLGE (Computerized Customs Activities) system.
Step-by-Step GÇB Preparation Process:
Export documents (invoice, packing list, certificate of origin, etc.) are prepared.
The customs broker enters the declaration into the BİLGE system.
The customs officer checks the information on the declaration.
The declaration is registered, and a GÇB number is generated.
A physical inspection is performed when necessary.
Once the goods receive exit approval, the declaration becomes "closed."
The customs broker or exporter can download the document from the system and archive it.
Once this process is complete, the product officially leaves the country.
How to Query a Customs Exit Declaration?
The most accurate way to verify whether the export transaction has been completed is to perform a GÇB query.
Method 1: Via e-Government
Log in to turkiye.gov.tr via e-Government.
Type "Customs Declaration Query" in the search box.
Go to the Ministry of Trade > Customs and Foreign Trade menu.
Enter your declaration number or tax number.
The system will display the declaration's registration, closing, and exit dates.
This is the easiest way to verify that the export transaction has been completed.
Method 2: Ministry of Trade GÜVAS System
GÇB inquiries can also be made through GÜVAS (Customs Data Warehouse System), provided by the Ministry of Trade.
Here, by querying the declaration number, you can view:
Registration date,
Declaration status,
Exit date,
Customs administration information.
Method 3: Through a Customs Broker or Transporter
If e-Government access is not available, GÇB inquiries can also be made through the customs broker or transporter who issued the declaration. These companies can view the declaration status in real-time through the system.
The Importance of the GÇB Number
Each GÇB document is assigned a unique declaration number by the system. This number both identifies the transaction and is used as a reference in subsequent steps.
A sample GÇB number might be: 2025TR001234567890
This number is used in VAT refunds, bank transactions, government support applications, and export performance reports. In other words, the GÇB number is the official identification number of the export transaction.
What to Do If a Lost GÇB (Return to Customs Entry Form) is Made?
It can sometimes be difficult to access GÇBs from previous dates. In such cases, there's no need to worry; there are several ways to retrieve the document:
You can request the document again from your customs broker.
You can make a new inquiry through e-Government or GÜVAS.
If necessary, a copy of the document can be obtained by submitting a written request to the Regional Directorate of the Ministry of Trade.
This way, you can access the document digitally again and continue your transactions.
Documents Confused with the Export Declaration
Because the documents used in the export process are similar, the Export Declaration can sometimes be misunderstood. Therefore, it's important to understand what the Export Declaration is not.
The Export Declaration is the declaration form prepared at the initial stage of export. The Export Declaration is the approved and completed version of this declaration.
The Packing List indicates the quantity and packaging of the goods shipped; however, it does not include customs approval.
The Commercial Invoice is a commercial document that proves the sales transaction; however, it cannot document customs clearance.
The Bill of Lading (CMR), on the other hand, is issued by the shipping company and indicates that the goods were transported, but it does not prove the legal exit of the export.
In short, while each of these documents is important in the export process, they do not replace the Export Declaration. The Customs Exit Declaration is the only official document demonstrating that the goods have legally left Turkey.
Benefits of a GCM Inquiry
Conducting a GCM inquiry is not only a legal requirement; it is also crucial for commercial security.
The main advantages of an inquiry:
It confirms the completion of the transaction.
It eliminates the risk of unregistered exports.
It prevents document errors in VAT refunds.
It ensures orderly accounting records.
It facilitates document verification required for government incentives.
Checking the GCM after each export transaction is extremely beneficial for both legal security and financial accuracy.
Conclusion
The Customs Exit Declaration is the final and most important step in the export process. It demonstrates that a product has legally left the country, provides tax advantages, and formalizes the transaction.
Every exporter should query, verify, and archive their Customs Exit Declaration at the end of the transaction. Thanks to e-Government and GÜVAS systems, this process now takes only a few minutes.
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