The surveillance enforcement in important aims to prevent supplying imported commodities to inner markets for lower prices which cause inequality of competition to be protected of domestic production and producer against imported products. In this context, administrative regulations have been ruled on procedures and essences as sources of law. A financial procedure established is allowed to be declared some abroad outlay to increase the value of to be reached to the level which is defined in the regulation by the Circular Surveillance Enforcement with Value Criterion no. 2019/1 which is one of these sources of law. Moreover, the amount which is defined according to mentioned additional declaration is brought into existence the final value of the customs goods with the former real value and additional taxation transactions have been ruled by the Circular no. 2019/1. Furthermore, fiscal and administrative fines have been imposed on taxpayers whether they bring the additional taxation transactions before the court. Nevertheless, the additional taxation transactions established according to the Circular no. 2019/1 have been unlawful because not to be obeyed legality principle of tax and the rules of the Custom Law no. 4458. Then again, the fiscal and administrative fines have been imposed according to same circular are not lawful. Because those fines depend upon the transactions of taxation, unlawfulness in cause and subject elements and existence of causes of compliance with law.