APPLICATION OF INFORMATICS TECHNOLOGIES INTO CUSTOMS: ORIGIN AND TARIFF CODE DIVERSION, IMPACTS AND IDENTIFICATION PROBLEM

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 ...)

Türk gümrük veritabanında GTİP saptırması faaliyetlerini algılamak için vir veri madenciliği çerçevesi.

Customs and foreign trade regulations are made to regulate import and export activities. The majority of these regulations are applied on import procedures. The country of origin and the tariff code become important when determining the tax amount of the merchandise in importation. Anti-dumping duty is defined as a financial penalty, published by the Ministry of Economy, enforced for suspiciously low priced imports in order to protect the local industry from unfair competition. It is accrued according to tariff code and the country of origin. To avoid such an obligation in order to not to pay tax, a tariff code that is different from the original tariff code may be declared on the customs declaration which is called as "Tariff Code Circumvention". To identify such misdeclarations, a physical examination of the merchandise is required. However, with limited personnel resources, the physical examination of all imported merchandise is not possible. In this study, a data mining framework is developed on Turkish customs database in order to detect “Tariff Code Circumvention”. For this purpose, four types of products, which are the most circumvented goods in the Turkish customs, have been chosen. First, with the help of Risk Analysis Office, the significant features are identified. Then, Infogain algorithm is used for ranking these features. Finally, KNN algorithm is applied on the Turkish customs database in order to identify the circumvented goods automatically. The results show that the framework is able to find such circumvented goods successfully.M.S. - Master of Scienc