Foreign Supplier Sends Undeclared Goods to Turkey: Criminal Liability of Importers, Suppliers and Managers 2026

A foreign supplier sends extra, undeclared or incorrectly described goods to Turkey. Is the Turkish importer criminally liable? Learn how Turkish customs authorities assess supplier mistakes, undeclared goods, false invoices, quantity discrepancies, customs brokers, seizure and smuggling allegations in 2026.

A foreign supplier may accidentally or deliberately place goods in a shipment that do not appear in the commercial invoice, packing list or Turkish customs declaration. The discrepancy may involve one extra box, free samples, replacement products, spare parts, promotional goods or an entirely different category of merchandise.

When Turkish customs discovers the discrepancy, one of the first questions for a foreign-owned importer is:

Can the Turkish importer or its foreign managers face criminal liability for goods that the overseas supplier sent without their knowledge?

The answer depends on the evidence.

The presence of undeclared goods in a container does not, by itself, establish that every company or person connected with the shipment committed a smuggling offence.

Turkish customs law requires goods entering the Turkish Customs Territory to be presented to customs and processed under the applicable customs procedure. The Ministry of Trade’s current 2026 guidance confirms that goods brought into Turkey are linked to the relevant summary declaration or customs declaration and must subsequently be assigned a customs-approved treatment or use.

Where authorities believe the discrepancy involves criminal conduct, Law No. 5607 on Combating Smuggling may become relevant. Current Ministry of Justice material confirms that Article 3 of Law No. 5607 contains multiple forms of smuggling offences depending on how the conduct occurred.

The central defense question is therefore not simply:

“Were undeclared goods found?”

It is:

Who knew about the goods, who caused them to be shipped, who prepared the documents, who expected to receive them, and what evidence connects each individual to the alleged customs violation?

What Are “Undeclared Goods” in an Import Shipment?

A discrepancy can arise when physical goods entering Turkey do not correspond with the customs documentation.

Examples include:

• Goods completely omitted from the invoice
• Extra products not appearing on the packing list
• Quantity exceeding the declared quantity
• Different products inside the container
• Undeclared spare parts
• Free samples
• Promotional products
• Replacement goods
• Accessories packed with the main product
• Higher-value products than those declared
• Restricted products not mentioned in documentation
• Products requiring separate import authorization

Not every discrepancy has the same legal significance.

Example: Supplier Loads 1,100 Units Instead of 1,000

Suppose a Turkish company orders 1,000 electronic components from a foreign manufacturer.

The supplier issues:

Commercial invoice: 1,000 units

Packing list: 1,000 units

Customs declaration: 1,000 units

During customs inspection, authorities find:

Physical quantity: 1,100 units.

The additional 100 units immediately create a customs issue.

But the discovery alone does not answer:

Who caused the discrepancy?

The investigation should determine whether it resulted from:

• Supplier loading error
• Warehouse mistake
• Undocumented bonus quantity
• Free samples
• Replacement goods
• Intentional under-declaration
• Agreement between supplier and importer
• Instructions from an employee
• Customs broker mistake

That distinction can determine whether the matter remains primarily administrative or develops into a criminal smuggling investigation.

Supplier Error Does Not Automatically Establish Importer Criminal Liability

Suppose the Turkish importer ordered exactly 1,000 units and had no knowledge that 100 additional units had been loaded.

Preserve:

• Purchase order
• Sales contract
• Commercial invoice
• Packing list
• Bank payment
• Supplier correspondence
• Shipping instructions
• Warehouse records

If all contemporaneous evidence shows that the importer expected only 1,000 units, that evidence can become highly important.

Criminal responsibility should be based on the conduct attributable to the relevant individual rather than simply the fact that the undeclared goods arrived in a shipment addressed to the company.

The Importer’s Knowledge Is a Central Issue

Investigators may ask:

Did the importer know the goods were inside the shipment?

Evidence can come from:

• Emails
• WhatsApp or other business messages
• Purchase orders
• Internal ERP records
• Supplier correspondence
• Payment records
• Previous shipments
• Warehouse instructions
• Broker communications

A company should preserve both incriminating and exculpatory material.

“The Supplier Made a Mistake” Must Be Proven

Simply telling customs:

“Our supplier accidentally loaded the goods.”

may not be sufficient.

The explanation should be supported by contemporaneous evidence.

For example:

Purchase order: 500 units
Invoice: 500 units
Bank payment: price of 500 units
Packing list: 500 units
Supplier email after inspection: confirms warehouse accidentally loaded 550 units.

That evidence can substantially strengthen the claim that the discrepancy originated abroad without the importer’s prior knowledge.

Supplier Confirmation Prepared After Seizure

A statement obtained from the supplier after customs discovers the goods can still be relevant, but authorities may scrutinize it carefully.

A stronger evidentiary record generally includes documents created before the investigation:

• Original order
• Original invoice
• Original packing list
• Pre-shipment correspondence
• Payment records
• Production documents
• Loading records

Do not ask the supplier to create false historical documents.

Never Backdate Supplier Documents

After undeclared goods are found, neither the importer nor supplier should:

• Alter the original invoice
• Backdate a revised invoice
• Replace the packing list
• Delete messages
• Create a fictitious purchase order
• Invent a credit note
• Manufacture correspondence

Preserve the original record and explain the discrepancy through lawful documentation.

What If the Supplier Intentionally Sent Extra Goods?

The analysis changes if the foreign supplier deliberately loaded additional merchandise.

The next question is:

Did anyone on the Turkish side know or participate?

Consider two scenarios.

Scenario One: Supplier Acts Alone

The supplier secretly loads additional goods without informing the Turkish importer.

The importer receives no invoice and makes no additional payment.

Scenario Two: Importer and Supplier Agree

An importer employee tells the supplier:

Invoice 1,000 units but load 1,500.

The supplier agrees, and the importer later makes an undisclosed additional payment.

These situations present materially different evidence.

Hidden Side Agreements Are High-Risk

Customs investigators may look for evidence that the official invoice did not reflect the real transaction.

Possible evidence includes:

• Side letters
• Private messages
• Second invoices
• Cash payments
• Payments to related companies
• Personal-account transfers
• Cryptocurrency payments
• Credit notes with no commercial explanation

The defense should trace the entire commercial relationship.

Follow the Money

Payment evidence can help establish what the importer actually intended to purchase.

Prepare a schedule containing:

Evidence	Question
Purchase order	What quantity was ordered?
Invoice	What quantity was billed?
Bank payment	What amount was actually paid?
Packing list	What did supplier claim to load?
Bill of lading	What shipment was transported?
Customs declaration	What was declared?
Physical inspection	What was actually found?

This comparison often identifies where the discrepancy arose.

Extra Goods Provided Free of Charge

A supplier may say:

“We included 50 spare parts free of charge.”

“Free” does not automatically mean “irrelevant for customs purposes.”

The goods still physically entered Turkey.

The company should determine their:

• Description
• Quantity
• Customs value
• Tariff classification
• Regulatory status
• Reason for shipment

Free goods should not simply disappear from customs documentation because the importer did not pay for them.

Free Samples

Foreign suppliers frequently send samples without separately notifying the Turkish import department.

Whether the samples qualify for any specific customs treatment depends on the applicable rules and circumstances.

The company should not assume:

“It was free, therefore no declaration was necessary.”

Spare Parts Packed With Machinery

A manufacturer may ship industrial machinery together with:

• Spare motors
• Replacement components
• Tools
• Maintenance kits
• Extra electronic modules

If these goods were not reflected in the declaration, customs may identify a discrepancy.

Preserve the technical contract and equipment list to establish whether the parts were:

• Included in the machinery price
• Contractual spare parts
• Separately purchased
• Free replacements
• Unexpected additions

Wrong Goods Sent by Supplier

Sometimes the quantity is correct but the product itself is wrong.

Example:

The importer orders Product A, but the supplier loads Product B.

This can affect:

• Tariff classification
• Customs value
• Import duties
• Product-safety requirements
• Licensing
• Trade-defense measures

The company should immediately preserve evidence establishing what was actually ordered.

Restricted Goods Sent by Mistake

The risk can increase substantially where the undeclared goods require an import licence, conformity document or other authorization.

Current Ministry guidance states that where goods requiring a licence, permit, conformity certificate or equivalent information are declared as though they were not subject to that requirement, customs directs the responsible party to the relevant authority for the necessary controls. If the resulting inspection is negative, or required import controls are represented as having been completed when they were not, Customs Law Article 235 consequences can apply.

A supplier’s mistake does not eliminate the need to resolve the regulatory status of the goods.

Prohibited Goods Create More Serious Exposure

A shipment containing prohibited goods requires immediate criminal-law analysis.

The importer should determine:

• Exact product
• Applicable prohibition
• Who ordered it
• Who knew it was loaded
• Whether supplier misrepresented it
• Whether anyone in Turkey expected it

Do not treat prohibited goods as an ordinary quantity discrepancy.

Goods Hidden Inside Other Products

Suppose customs finds undeclared merchandise concealed inside declared machinery.

That circumstance is likely to attract heightened scrutiny.

Investigators may examine:

• Who packed the machinery
• Whether concealment was deliberate
• Who supplied packing instructions
• Whether Turkish personnel knew
• Whether similar shipments occurred previously

Physical concealment can be significant evidence, but it does not automatically establish that every person associated with the importer knew about it.

Foreign Supplier’s Criminal Exposure

A foreign supplier located outside Turkey should not assume that physical absence from Turkey makes its conduct legally irrelevant.

Where evidence indicates deliberate participation in a scheme to bring goods into Turkey outside lawful customs procedures, Turkish authorities may investigate the roles of individuals involved.

Cross-border investigative and cooperation questions may then arise.

The actual jurisdictional position should be assessed based on the conduct, location of acts, alleged offence and individuals concerned.

Foreign Supplier’s Employee Versus Supplier Company

Distinguish:

Supplier company

from

Sales manager

from

warehouse employee

from

export manager.

A warehouse worker’s loading mistake should not automatically be attributed as intentional criminal conduct to the supplier’s directors.

Likewise, the supplier company’s conduct does not automatically establish personal criminal responsibility for every manager.

Turkish Importer’s Criminal Exposure

The Turkish importer may become the primary focus because:

• It is the consignee
• It filed or caused the import declaration to be filed
• It expected to receive the goods
• It may benefit from their importation

But these circumstances do not eliminate the need to identify actual individual conduct where criminal responsibility is alleged.

Foreign-Owned Turkish Company

Foreign ownership does not itself alter the evidentiary analysis.

A foreign parent company may own 100% of the Turkish importer without knowing anything about the disputed shipment.

Investigators should distinguish:

Foreign parent → Turkish subsidiary → Local import team → Customs broker → Foreign supplier.

Foreign Shareholder Is Not Automatically Liable

Share ownership is not the same as participation in the import transaction.

A foreign shareholder should preserve evidence concerning:

• Management role
• Operational authority
• Customs involvement
• Procurement involvement
• Knowledge of shipment
• Date of investment

Foreign CEO Is Not Automatically Responsible

A multinational company’s CEO may never have seen the relevant container, invoice or declaration.

Relevant questions include:

• Who ordered the goods?
• Who approved the supplier?
• Who reviewed the invoice?
• Who instructed the customs broker?
• Who knew about the additional goods?
• Who received the goods?

Criminal liability should not be inferred merely from senior corporate title.

Import Manager

An import or logistics manager can become important where they directly handled the transaction.

Investigators may review:

• Emails
• ERP activity
• Broker instructions
• Supplier communications
• Payment approvals

But occupational responsibility and criminal responsibility remain distinct concepts.

Customs Broker

The Ministry of Trade confirms that companies can submit customs declarations themselves or authorize licensed customs brokers to handle customs transactions on their behalf. Customs brokers are private-sector professionals rather than public officials.

Where undeclared goods are found, determine what information the broker actually received.

Customs Broker Cannot Declare Goods They Were Never Told About

Suppose:

• Supplier omits goods from invoice.
• Importer does not know about them.
• Packing list omits them.
• Broker receives only those documents.

The broker may have had no factual basis to declare the additional goods.

That is different from a situation in which the broker knew the physical quantity exceeded the invoice but deliberately filed a lower quantity.

Do Not Blame the Broker Without Evidence

A foreign company should not immediately respond:

“The customs broker did it.”

First reconstruct the communication trail.

Determine:

Supplier → Importer → Broker → Customs declaration.

Identify where incorrect information entered that chain.

Freight Forwarder

A freight forwarder may possess important evidence concerning:

• Booking instructions
• Container number
• Weight
• Shipping documents
• Loading communications
• Route

But possession of transport information does not automatically establish knowledge of undeclared contents.

Container Weight Can Be Important

Suppose the invoice indicates 10,000 kilograms but shipping records show a gross weight materially inconsistent with the declared cargo.

Authorities may ask whether the importer should have noticed the difference.

The defense should determine:

• Packaging weight
• Pallets
• Container tare
• Machinery packaging
• Measurement differences

Do not draw conclusions from gross weight alone.

Bill of Lading

The bill of lading may help establish:

• Shipper
• Consignee
• Container
• Description
• Weight
• Port
• Shipment date

But it may not list every individual item.

Use it together with the invoice, packing list and physical inspection record.

Goods Discovered Before Customs Declaration

Timing can matter.

Suppose the importer discovers the supplier’s mistake while the goods remain in temporary storage and before final import formalities are completed.

The legal situation can differ from a case where undeclared goods are discovered after clearance.

Current Ministry guidance explains that goods arriving in Turkey remain in temporary-storage status after presentation to customs until they are assigned a customs-approved treatment or use.

The company should seek advice immediately rather than attempting to conceal the discrepancy.

Goods Discovered After Customs Clearance

Suppose the container clears customs and the importer later discovers unexpected goods in its warehouse.

Do not:

• Sell them
• Hide them
• Destroy them
• Re-label them
• Create a fake invoice

Preserve the goods and documentation and determine the appropriate customs response.

Customs Valuation Still Matters

Even where goods were genuinely sent free or by mistake, customs may need to determine their value.

Turkish customs rules provide administrative consequences for incorrect customs value declarations. Current Ministry guidance states that where declared customs value is lower than the value determined under the Customs Law, additional duties and penalties may arise, while expressly reserving the application of Law No. 5607.

Administrative customs consequences and criminal liability should therefore be analyzed separately.

Quantity Difference Does Not Automatically Prove Smuggling

A physical quantity discrepancy is evidence of a customs problem.

It is not, standing alone, proof of:

• Criminal agreement
• Knowledge
• Intentional concealment
• Manager participation

Investigators should reconstruct the complete transaction.

Repeated Supplier “Mistakes”

One accidental extra shipment may be plausible.

Ten similar discrepancies involving the same supplier require deeper investigation.

Authorities may examine patterns such as:

Declared 1,000 → actual 1,200

Declared 2,000 → actual 2,400

Declared 5,000 → actual 6,000

Repeated proportional differences can create suspicion of a systematic arrangement.

Review Historical Shipments

When a discrepancy is found, conduct a targeted review of previous transactions involving:

• Same supplier
• Same product
• Same employee
• Same broker
• Same route

Do not alter historical records.

Supplier and Employee Collusion

A foreign parent company may discover that the real problem is internal fraud.

For example:

Turkish employee + foreign supplier representative → deliberate under-declaration → hidden payments or personal benefit.

Review:

• Private messages
• Related-party payments
• Personal accounts where lawfully obtainable
• Supplier commissions
• Unusual discounts
• Employee conflicts of interest

The company itself may simultaneously be exposed to customs liabilities and be a victim of employee misconduct.

Second Invoice Found

A particularly serious warning sign is a second invoice.

Example:

Invoice submitted to customs: 1,000 units

Invoice found in employee email: 1,500 units

Determine whether the second document is:

• Genuine final invoice
• Pro forma invoice
• Revised quotation
• Separate shipment
• Evidence of intentional concealment

Never assume its meaning without examining the transaction.

Hidden Payment to Supplier

If banking records show payments exceeding the declared invoice, authorities may investigate whether the difference paid for undeclared goods.

The importer should reconcile every material payment.

Possible legitimate explanations include:

• Previous invoice
• Freight
• Installation
• Technical services
• Royalties
• Other products

Evidence matters.

Criminal Investigation Under Law No. 5607

If authorities conclude that the circumstances potentially satisfy a smuggling offence, an investigation may proceed under Law No. 5607.

The Ministry of Justice’s 2026 material confirms that Article 3 contains multiple offence types and that Article 5 provides specific effective-remorse rules in smuggling cases.

The defense should identify the exact subsection alleged rather than responding to a generic accusation of “customs smuggling.”

Individual Responsibility Must Be Mapped

Prepare a responsibility matrix:

Person	Role	Key Question
Foreign supplier	Seller	What was intentionally shipped?
Supplier employee	Packing/export	Who loaded the extra goods?
Turkish importer	Consignee	What was expected?
Import manager	Operations	What did they know?
Foreign CEO	Management	Was there actual involvement?
Customs broker	Declaration	What information was received?
Freight forwarder	Transport	What did transport records show?

This prevents a complex shipment from being reduced to an unsupported allegation against one executive.

Goods May Be Seized

If the matter becomes a criminal investigation, authorities may take measures concerning the goods.

The importer should obtain:

• Inspection record
• Seizure record
• Detailed inventory
• Quantity
• Product description
• Serial numbers
• Container number
• Storage information

A seizure should not be confused with a final determination of criminal liability.

Seizure Does Not Mean Conviction

The following are separate stages:

Discrepancy → Investigation → Seizure → Prosecution decision → Trial → Final judgment.

A company should not treat the first customs action as proof that criminal liability has already been established.

Can the Goods Be Released?

The possibility of release depends on:

• Legal basis for retention
• Whether goods are evidence
• Regulatory status
• Whether import is lawful
• Potential confiscation issues
• Procedural stage

The company should separately address the criminal investigation and the commercial need to obtain release of lawful goods.

Preserve the Physical Goods

Where practical and legally permissible, ensure that the record accurately identifies:

• Quantity
• Brand
• Model
• Serial number
• Packaging
• Condition

Incorrect identification can complicate both the criminal case and eventual release.

Internal Investigation by the Foreign Parent

A foreign parent company discovering undeclared goods in its Turkish subsidiary’s shipment should immediately preserve:

• Supplier contract
• Purchase orders
• Invoices
• Packing lists
• Bank payments
• Customs declarations
• Broker correspondence
• Freight documents
• ERP records
• Emails
• Relevant business messages

Preservation should occur before implicated personnel are allowed to delete or alter evidence.

Interview the Right People Separately

Relevant witnesses may include:

• Procurement manager
• Import manager
• Warehouse manager
• Finance manager
• Customs broker
• Supplier representative

Do not coordinate a common explanation before establishing the facts.

Foreign-Language Evidence

Preserve original supplier communications.

If the supplier writes in another language, retain:

Original communication + accurate translation.

Do not replace the original with an edited English summary.

Supplier Admission

A genuine supplier admission such as:

“Our warehouse accidentally loaded 200 additional units without notifying the customer”

can be important.

But test it against:

• Production records
• Loading documents
• Invoice
• Payment
• Messages

An admission created solely to protect a customer should not be accepted uncritically.

Can the Foreign Supplier Be Sued?

Separate from criminal proceedings, the importer may have contractual claims if the supplier’s conduct causes:

• Customs penalties
• Storage expenses
• Demurrage
• Investigation costs
• Lost sales
• Shipment delays

Review:

• Supply agreement
• Incoterms
• Customs-compliance warranties
• Indemnities
• Governing law
• Dispute-resolution clause

The criminal investigation and contractual claim should be coordinated but not confused.

2026 Customs Enforcement Environment

In 2026, the ordinary customs framework continues to require goods entering Turkey to be presented to customs and processed under the applicable customs procedure. The Ministry’s current import guidance emphasizes declarations, required import documentation and the completion of trade-policy and tax formalities before goods enter free circulation.

The Ministry also continues to emphasize that customs and foreign-trade compliance involves technically complex matters such as customs value, origin and tariff classification.

Accordingly, foreign companies should not treat shipment discrepancies as merely logistical problems once Turkish customs authorities identify undeclared goods.

No Automatic Criminal Liability for Every Participant

The most important principle for a complex international shipment is:

Do not confuse participation in the supply chain with participation in an alleged crime.

The following facts, standing alone, should not substitute for evidence of individual conduct:

• Being the foreign supplier
• Being the Turkish importer
• Being a shareholder
• Being the CEO
• Being the customs broker
• Being the freight forwarder

The investigation should determine what each person actually did and knew.

Effective Remorse Requires Careful Legal Analysis

Law No. 5607 contains specific effective-remorse provisions.

Current 2026 Ministry of Justice material explains that Article 5 provides different consequences depending on matters including when authorities learned of the offence, assistance concerning other participants or smuggled goods, payment conditions and the procedural stage.

A company should therefore not make unnecessary admissions merely because it is told:

“Pay the amount and everything will automatically disappear.”

The statutory conditions should first be examined.

25 Immediate Steps After Undeclared Goods Are Found

1. Stop distribution of the disputed goods.
2. Identify exactly what customs found.
3. Obtain the inspection record.
4. Determine whether goods were formally seized.
5. Compare physical goods with the declaration.
6. Compare goods with the commercial invoice.
7. Compare goods with the packing list.
8. Review the purchase order.
9. Review the sales contract.
10. Preserve supplier correspondence.
11. Preserve broker correspondence.
12. Preserve freight records.
13. Preserve bank payments.
14. Identify who placed the order.
15. Identify who prepared shipping documents.
16. Identify who instructed the customs broker.
17. Determine whether the importer knew about the extra goods.
18. Determine whether anyone made an undisclosed payment.
19. Check whether the goods are restricted or prohibited.
20. Preserve ERP and digital records.
21. Do not backdate documents.
22. Do not delete messages.
23. Review historical shipments involving the same supplier.
24. Separate administrative customs exposure from criminal liability.
25. Coordinate the customs, criminal and contractual response.

Frequently Asked Questions

1. Is the Turkish importer automatically criminally liable if a foreign supplier sends undeclared goods?

No. The shipment discrepancy must be investigated, including what the importer ordered, knew and did. Administrative customs consequences and criminal liability under Law No. 5607 are separate questions.

2. What if the foreign supplier accidentally loaded extra goods?

Preserve the original order, invoice, packing list, payment and pre-shipment communications. These can help establish that the Turkish importer did not expect the additional goods.

3. Can extra goods sent free of charge still create a customs problem?

Yes. The absence of a purchase price does not mean physical goods entering Turkey can simply be ignored for customs purposes. Their customs status and value should be determined.

4. What if the supplier sends a different product than the importer ordered?

Preserve evidence of the actual order. A product substitution can affect tariff classification, value, product-safety requirements and import authorizations.

5. Can the customs broker face criminal liability?

Potentially, if evidence establishes knowing participation in criminal conduct. But a broker who received incomplete documents and did not know about additional goods presents a materially different factual situation. The Ministry confirms that customs brokers act as authorized private-sector professionals in customs procedures.

6. Is the foreign CEO automatically responsible because the Turkish company imported the goods?

No. Investigators should determine the CEO’s actual involvement, knowledge and conduct. Senior corporate title alone does not establish participation in the disputed shipment.

7. What if customs seizes the entire shipment because only part was undeclared?

The seizure record and legal basis should be reviewed immediately. The company can then assess available procedures concerning lawful goods and whether continued retention is necessary.

8. Can a supplier’s incorrect packing list protect the importer?

It can be important evidence but is not automatically decisive. Authorities may compare it with orders, payments, messages, loading records and historical transactions.

9. What if the same supplier repeatedly sends more goods than declared?

Repeated discrepancies can increase scrutiny and may lead authorities to investigate whether a systematic arrangement existed. Historical shipments should be reviewed promptly.

10. What should a foreign company do first after undeclared goods are discovered?

Preserve the complete transaction record, identify the exact discrepancy, stop movement of the disputed goods, determine who knew about the shipment, trace all payments and identify whether the matter is an administrative customs issue or a criminal investigation under Law No. 5607.

Legal Assistance for Foreign Companies Facing Undeclared Goods Investigations in Turkey

Undeclared goods discovered in an international shipment can create overlapping customs, criminal, regulatory and contractual problems. The central issue is often determining whether the discrepancy originated with the foreign supplier, Turkish importer, employee, customs broker or another participant in the supply chain—and whether the evidence establishes intentional criminal conduct or a genuine shipment error.

Fırat Fesih Kaya Law Office provides legal assistance to foreign suppliers, foreign-owned Turkish companies, multinational groups, importers, exporters, shareholders and executives facing customs and smuggling investigations in Turkey.

Lawyer Fırat Fesih Kaya assists foreign clients with undeclared goods, quantity discrepancies, incorrect shipments, false or incomplete invoices, customs seizures, supplier errors, proceedings under Law No. 5607, customs-broker investigations, internal investigations, evidence preservation and applications concerning detained or seized goods.

Early legal intervention can be particularly important where customs authorities have seized the shipment, a public prosecutor has opened a criminal investigation, company managers are being summoned for statements, or the discovery of one shipment is expanding into an examination of previous imports.

Phone: +90 312 434 22 22
Mobile: +90 532 769 22 22
Email: info@firatfesihkaya.av.tr
Address: Mevlana Boulevard No:221, Yıldırım Tower No:148, 06520 Balgat, Çankaya, Ankara, Turkey

This publication is provided for general informational purposes and does not constitute legal advice. Criminal responsibility in customs investigations depends on the exact goods, declaration, import procedure, knowledge and conduct of the individuals involved, the applicable provisions of Law No. 5607 and the evidence available in the specific case.