DCS adopts high ethical standards as core corporate values, together with the principles of integrity, transparency, and accountability. Company activities are conducted within a framework of strong ethical commitment and full compliance with applicable legislation.

Within this framework, the Code of Ethics and Rules of Conduct and related policies have been prepared to apply not only to employees but also to business partners, and these documents are accessible to all stakeholders.

The Code of Ethics and Rules of Conduct and related policies have been approved by the Board of Directors. They are reviewed and updated as necessary in line with changes in applicable legislation and developments in DCS’s business processes.

The Code of Ethics and Rules of Conduct, the Compliance Policy, and supporting policies are listed below:

The Ethics and Compliance Function, established to integrate ethical culture into the corporate structure, evaluates reports related to violations of ethical principles or legal regulations, initiates review and investigation processes where deemed necessary, and ensures that required actions are taken in coordination with relevant departments.

DCS encourages employees and stakeholders to report any conduct that violates ethical principles in accordance with the principles of confidentiality and protection against retaliation. Reports may be submitted to the Ethics and Compliance Function via etik@dcscustoms.com.tr. Anonymous reports submitted without disclosure of identity are handled with the same level of seriousness and diligence.

All reports are evaluated in accordance with the Reporting, Consultation, and Prevention of Retaliation Policy, based on the principle of confidentiality, and the necessary measures are taken to protect individuals who submit reports. DCS commits to addressing all unethical conduct, including human rights violations, in a fair, impartial, and timely manner and, where a violation is identified, to implementing the necessary corrective and preventive actions.