OBS_VALUE: <ul><li><a href=https://www.mevzuat.gov.tr/mevzuat?MevzuatNo=13472&MevzuatTur=7&MevzuatTertip=5 target=_blank>Customs Law(GÜMRÜK KANUNU, Law nr.4458, adopted 1999, with latest modifications of 14/2/2019, Article 48, 74)</a></li></ul>