As per Law of Tax Procedures, every real and judical persons and although has no judicial statute but people who have legal act right as per rules and regulations and have a tax number can perform import formalities . People who are not merchants can import the goods which clearly understood that they are only for private, personal or family use or they are gift.
The Import Regime Decision article 5 states that “ Importation of the goods except the ones, under the measures of protecting public morals, public order, plant and animals’ health, or industrial and commercial ownership are free.”

As Delfin Custom Consultancy, upon importation demand reachs us we perform following procedures:

• To inform the client about the goods to be imported, getting in touch with agencies and transport companies before arriaval,
• To ascertain HS (Custom Tarrif Statistical Position) code numbers,
• Upon arrival of the goods and following the documents reaching us to obtain the delivery order ,
• Legal procedures of import declaration and registry,
• If any loss, shortages or damages with the imported goods, to inform related parties and the customer,
• To ascertain the true taxes, fees and charges and to effect the payment,
• To ascertain custom tax, fees and charges correctly and ensure payment of them.
• If the imported goods is a guaranteed one, to conclude guarantee procedures.
• To complete all the formalities and then to dispatch the goods to the given address and inform the client.
• To perform necessary accountancy and archive formalities of finished import goods.


All the procedures of exportation are performed as per regulations and bilateral and multilateral agreements and rules issued in accordance with those regulations.
We, as Delfin Custom Consultancy perform the following procedures soon as we receive a demand for export:

  • To ascertain HS code (Customs Tariff Statistical Position) of the goods to be exported,
  • Membership formalities to Union of Exporters in accordance with the class of the goods,
  • If necessary,to obtain preliminary permission from the related authorities in connection with theExport Regulation and Export Regime and perform formalities to obtain special documents such as sanitary certificate,phytosanitary certificate,control certificate, ATR 1, EUR1, certificate of origin etc..,
  • After loading the commodity on vehicles to complete custom formalities,
  • Following completion of the documents , to arrange outward custom clearence,
  • To ensure acceptance and register of the declaration and effect examination and determination,
  • To close the declaration after confirmation of the related customs and export goods having been exported.
  • Following closing procedures to deliver documents to the exporter,
  • To close the Promotion Certificate if the exportation is promoted,
  • To release letters of indemnity,
  • Following completion of export formalities to finalize accountancy, archieves and record matters.