OBS_VALUE: <ul><li><a href=http://www.mevzuat.gov.tr/Metin.Aspx?MevzuatKod=7.5.19689&MevzuatIliski=0&sourceXmlSearch=g%C3%BCmr%C3%BCk%20i%C5%9Flemlerinin target=_blank>Regulation on Facilitating Customs Process(GÜMRÜK İŞLEMLERİNİN KOLAYLAŞTIRILMASI YÖNETMELİĞİ, adopted 2014, with latest modifications of 25/6/2018, Article 10, 57, 121)</a></li></ul>