The accounting record is made on the date of the customs entry declaration when the nationalization is completed.
____________________ / ____________________
159 GIVEN ORDER ADVANCES ACCOUNT
191 VAT TO BE DEDUCTED
320.SELLERS HS.
Sample record to be made while import procedures are ongoing
____________________ / ____________________
____________________ / ____________________
153 COMMERCIAL GOODS
159 GIVEN ORDER ADVANCES ACCOUNT
Sample record to be made when import procedures are completed
____________________ / ____________________
Before proceeding to customs procedures, it can be followed in the goods in transit account based on the supplier’s invoice.
____________________ / ____________________
157 OTHER STOCK
320 SELLERS
Imported Goods in Transit
____________________ / ____________________
Source: Istanbul Chamber of Certified Public Accountants
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