Guarantee Release Services

Statutory Scope & Legal Architecture

Under Articles 202–215 of the Customs Law No. 4458, importers and transit operators are required to lodge financial securities (bank letters of guarantee, cash collateral, or government bonds) to cover potential customs debt when utilizing conditional regimes (Temporary Admission 5300, Inward Processing 5100, Customs Warehousing 7100, Transit 8000, or End-Use).

Once commercial commitments are fulfilled (e.g. re-export completed or DİİB closed), these guarantees frequently remain frozen in Customs Accounting Directorates (Saymanlık Müdürlükleri) for months or years due to bureaucratic reconciliation hurdles. This ties up substantial corporate credit lines with commercial banks and incurs unneeded letter of guarantee commission expenses. Topraklar’s Dedicated Guarantee Release Desk audits the ledger and unlocks your working capital rapidly.

Key Operational Competencies:

• Reconciliation with Customs Saymanlık: Auditing electronic collateral accounts (Teminat Takip Sistemi - TTS) across Istanbul, Mersin, Izmir, and Ankara customs accounting offices.
• Temporary Admission Re-Export Clearance: Matching original Regime 5300 import declarations against Regime 3153 exit declarations to prove full departure of temporary equipment.
• Resolution of Disputed Valuation Deposits: Reclaiming cash tax deposits placed during Reference Price (Gözetim/Referans Fiyat) disputes following favorable administrative committee or tax court rulings.
• Bank Letter Physical Retrieval: Obtaining the official release letter (Teminat Çözüm Yazısı) and physically retrieving original letters of guarantee for return to issuing commercial banks.

Step-by-Step Guarantee Liquidation Roadmap