Customs Authorities Refer a Declaration Error to the Prosecutor in Turkey: What Happens Next? (2026 Updated Guide)

Turkish Customs refers an import or export declaration error to the prosecutor. Learn when a customs mistake can trigger a criminal investigation, what happens after referral, and how foreign companies, managers and importers can defend themselves.

A customs declaration error in Turkey does not automatically constitute a criminal offence. Many disputes involving tariff classification, customs value, origin, quantity, product description or supporting documents remain within the administrative customs framework. However, the situation becomes considerably more serious when Turkish Customs concludes that the circumstances may indicate conduct falling within criminal or anti-smuggling legislation and sends the matter to the public prosecutor. From that point, the company may face two parallel tracks: customs duties and administrative penalties on one side, and a criminal investigation on the other. Foreign companies, Turkish importers, directors and employees should therefore avoid treating a prosecutorial referral as merely another customs penalty.

Why Would Turkish Customs Refer a Declaration to the Prosecutor?

A referral may occur when Customs believes that the discrepancy is not simply an accidental declaration mistake but may involve deliberate concealment, false documents, misleading information, unlawful importation or another fact potentially requiring criminal investigation.

The precise reason for the referral should be identified immediately.

Does Every Incorrect Customs Declaration Constitute Smuggling?

No. An incorrect declaration and a criminal customs offence are not automatically the same thing. Customs declarations frequently involve complicated questions of classification, valuation, origin, quantity and documentation.

Whether criminal responsibility exists depends on the applicable offence and the facts surrounding the declaration.

Administrative Liability and Criminal Liability Must Be Separated

One of the most important principles for the defense is to distinguish the customs assessment from the criminal allegation. Customs may demand additional duties or impose an administrative penalty, while the prosecutor separately examines whether a criminal offence occurred.

A company should therefore develop a coordinated defense without assuming that the outcome of one proceeding automatically determines the other.

What Happens After the Referral?

The prosecutor may open or continue an investigation, request the customs file, obtain documents, commission expert examinations and take statements from persons considered relevant.

Depending on the allegation, company representatives, customs brokers, import personnel, foreign suppliers or other individuals may be questioned.

Obtain the Customs Referral Documents

The defense should determine what Customs actually reported to the prosecutor. Was the allegation based on undervaluation? Incorrect origin? False invoices? Wrong tariff classification? Quantity discrepancy? Fake certificate?

Without understanding the alleged criminal conduct, an effective defense cannot be prepared.

Review the Original Customs Declaration

The complete declaration file should be reconstructed immediately. This can include invoices, packing lists, contracts, transport documents, certificates, payment records, product specifications and communications supplied to the customs broker.

The objective is to establish exactly what information existed when the declaration was submitted.

Identify Who Prepared the Information

A foreign supplier may have provided the product description or origin information, while a Turkish customs broker selected the tariff classification. A company employee may have supplied the invoice, and another department may have handled payment.

These roles should be mapped carefully.

A Declaration Error Does Not Automatically Establish Intent

A central criminal-law issue may be whether the evidence demonstrates the elements required by the alleged offence. A genuine tariff disagreement, incorrect supplier information or clerical mistake should not automatically be equated with intentional customs evasion.

The circumstances surrounding the declaration are therefore critical.

Tariff Classification Disputes Require Special Attention

Classification can involve complex technical interpretation. If the criminal referral originates from a disagreement concerning the correct tariff code, preserve technical specifications, catalogues, previous classifications and professional advice relied upon when the declaration was made.

A genuine technical classification dispute may require expert examination.

Incorrect Customs Value Can Trigger Wider Scrutiny

Valuation cases can become more serious where Customs believes part of the actual price was concealed.

Authorities may examine contracts, bank transfers, royalties, commissions, assists, related-party transactions and payments made outside the commercial invoice.

Preserve Payment Evidence

Bank records should be reconciled with invoices and contracts. If a payment concerns something other than the imported goods, preserve evidence explaining its commercial purpose.

Unexplained transfers can create unnecessary suspicion in a valuation investigation.

Undeclared Royalties Can Become Relevant

Where the importer makes royalty or licence payments connected with imported goods, Customs may investigate whether those amounts should have affected customs value.

The contractual relationship between the royalty and imported goods should be analyzed carefully rather than assuming every royalty is automatically dutiable.

Origin Errors Can Also Lead to Criminal Investigation

A false or inaccurate country-of-origin declaration may affect preferential tariffs, additional duties, anti-dumping measures or other trade-policy restrictions.

The defense should reconstruct the actual manufacturing process rather than relying solely on the country from which the goods were shipped.

Supplier Certificates Should Be Verified

If the foreign exporter supplied a Certificate of Origin, A.TR, EUR.1 or another document later questioned by Customs, determine who issued it, how it was obtained and what the Turkish importer knew about its accuracy.

Fake Documents Create a More Serious Risk

Where Customs believes that a certificate, invoice or other supporting document was fabricated or altered, the investigation may extend beyond the underlying customs debt.

Preserve original electronic and physical records and avoid modifying files after the investigation begins.

Digital Evidence May Be Examined

Emails, messaging applications, accounting systems and electronic documents can become important where investigators seek to determine whether persons involved knew that the declaration was inaccurate.

Companies should issue an internal evidence-preservation instruction immediately.

Do Not Delete Business Communications

Deleting emails or messages after learning of an investigation can significantly complicate the company’s position.

Relevant correspondence should be preserved in its original form.

Customs Broker Liability and Company Liability Are Different

The customs broker’s involvement does not automatically eliminate the responsibility of the importer, nor does the importer’s involvement automatically establish criminal responsibility of the broker.

Investigators may examine what each person knew and did.

Obtain the Broker’s Complete File

Request the instructions, emails, technical documents and other information received by the customs broker before the declaration was submitted.

This can show whether the broker acted on complete or incomplete information.

Foreign Company Managers May Be Summoned

Where a foreign-owned Turkish company is involved, directors or managers may be called to provide statements.

Corporate position alone should not automatically be treated as proof of personal criminal conduct. The investigation should examine the individual’s actual role, authority, knowledge and conduct.

Determine Who Had Decision-Making Authority

Prepare the company’s organizational structure. Identify who negotiated with suppliers, approved invoices, selected brokers, managed customs compliance and authorized payments.

This can be particularly important where senior foreign managers had no operational role in individual customs declarations.

What If the Manager Does Not Speak Turkish?

A foreign suspect should understand the allegation and the statement process. Interpretation rights should be addressed properly so that the person’s defense is not distorted by language problems.

The foreign manager should not sign a statement that they do not understand.

The Criminal Statement Requires Preparation

Before giving a statement, the person should understand the alleged conduct, the relevant customs transaction and available documents.

Guessing about transactions that occurred years earlier can create contradictions.

The Right to Remain Silent May Be Relevant

A suspect’s procedural rights should be considered according to the circumstances of the investigation. A rushed statement should not be given merely because investigators request immediate explanations of complicated customs records.

Expert Evidence Can Be Crucial

Customs criminal cases can depend on specialized questions involving tariff classification, valuation, origin, manufacturing processes or technical product characteristics.

An independent technical or customs analysis may therefore become an important part of the defense.

Challenge Incorrect Assumptions Early

If Customs has treated two technically different products as identical, misunderstood the manufacturing origin or misinterpreted a payment, the defense should identify the error with documentary evidence.

A criminal investigation should not be allowed to proceed on an inaccurate technical foundation without challenge.

What Happens to the Goods?

Depending on the allegation and procedural decisions, imported goods may be detained, seized or otherwise restricted.

The company should determine the legal basis for the measure and whether return or release can be requested.

Can Seized Goods Be Returned Before the Criminal Case Ends?

Potentially, depending on why the goods are held, whether they are needed as evidence and the applicable procedural framework. A specific request for return or release may be evaluated rather than assuming the goods must remain seized until final judgment.

Preserve Samples and Photographs

If the physical characteristics of the goods are relevant to classification or origin, preserve appropriate technical evidence.

This can become especially important if the goods are later returned, sold, destroyed or otherwise unavailable.

Bank Accounts May Also Become an Issue

In serious investigations, financial measures can sometimes accompany the criminal process depending on the allegation and judicial decisions.

If business accounts are restricted, the legal basis, scope and authority ordering the measure should be obtained immediately.

Administrative Customs Objection Deadlines Still Matter

A criminal referral does not mean the company should ignore customs assessments and penalties. Administrative objection periods may continue to run independently.

The customs defense and criminal defense should therefore be managed simultaneously.

Do Not Assume the Prosecutor Will Correct the Customs Assessment

The prosecutor investigates potential criminal responsibility. The customs duty or administrative penalty may require a separate objection and, where necessary, administrative litigation.

Missing the customs deadline while concentrating exclusively on the criminal file can create avoidable financial exposure.

What If Additional Duties Are Paid?

Payment of a customs assessment does not automatically answer every criminal-law question. Likewise, disputing the assessment does not by itself prevent a criminal investigation.

The legal effect of payment should be evaluated according to the specific allegation.

Voluntary Correction Should Be Examined Carefully

If the company discovered the error before authorities did, the chronology of any voluntary disclosure or correction can be highly relevant.

Preserve evidence showing when the mistake was discovered and what corrective steps were taken.

Conduct an Internal Investigation

For significant cases, the company should reconstruct the transaction internally before employees provide inconsistent explanations.

The investigation should identify the source of the error, persons involved, relevant communications and whether similar declarations exist.

Review Historical Imports

If the alleged error resulted from a recurring classification, valuation or origin methodology, Customs may review earlier declarations.

Create a declaration-by-declaration matrix showing dates, products, tariff codes, values, origin, suppliers and relevant payments.

Do Not Assume Every Historical Declaration Is Identical

Supplier, product, manufacturing location and contractual terms may have changed.

Historical exposure should therefore be evaluated individually.

Review Future Shipments

If the same declaration methodology is still being used, suspend or review it before additional goods are declared.

Continuing a known error after authorities have raised the issue can significantly worsen the company’s position.

Foreign Supplier Responsibility May Need to Be Examined

If the investigation arose because the supplier provided false origin information, inaccurate invoices or misleading product descriptions, the Turkish importer may have contractual claims.

Preserve warranties, indemnities and correspondence with the supplier.

Insurance and Contractual Notifications Should Be Checked

Depending on the company’s insurance arrangements and commercial contracts, notice requirements may exist. These should be reviewed promptly without making admissions inconsistent with the legal defense.

Can the Prosecutor Close the Investigation?

Potentially. If the investigation does not establish sufficient grounds for prosecution, the prosecutor may decide not to proceed with a criminal case under the applicable criminal-procedure framework.

A detailed documentary and technical defense during the investigation stage can therefore be important.

What If an Indictment Is Filed?

The matter moves into the criminal-court stage. The defense should then challenge the prosecution’s evidence, obtain necessary expert examinations, address the elements of the alleged offence and preserve procedural objections.

Criminal Liability Is Personal

For company directors and employees, criminal responsibility generally requires analysis of the individual’s own conduct rather than simply their corporate title.

Determining who knew what, when they knew it and what actions they took is therefore central.

Immediate Defense Strategy

When Turkish Customs refers a declaration error to the prosecutor, the company should immediately obtain the customs and criminal files, protect separate customs objection deadlines, reconstruct the declaration, preserve invoices and electronic communications, identify each participant’s role, investigate the technical basis of the alleged error, obtain expert evidence where necessary, prepare foreign managers before statements, review seized goods and financial measures, investigate historical declarations and correct any continuing compliance problem.

Frequently Asked Questions

Does every customs declaration error become a criminal case?

No. Many customs discrepancies remain administrative. Criminal exposure depends on the nature of the conduct and whether the elements of a criminal offence are potentially present.

Can Customs both impose a penalty and refer the matter to the prosecutor?

Potentially. Administrative customs consequences and criminal proceedings can operate as separate legal tracks.

Does an incorrect tariff code automatically mean smuggling?

No. Classification disputes can involve complex technical and legal interpretation. The circumstances of the declaration must be examined.

Can a foreign company manager be personally investigated?

Yes, depending on the evidence and alleged role. However, management status alone should not automatically establish personal criminal responsibility.

Should the company continue challenging the customs penalty?

The administrative customs procedure should be protected independently. A criminal referral should not cause the company to miss applicable customs objection deadlines.

Can goods seized during the investigation be returned?

Potentially, depending on the legal basis for seizure, evidentiary need and circumstances of the goods. A specific return or release request may be possible.

What if the foreign supplier provided the incorrect information?

The supplier’s role should be documented. This can affect both the criminal factual analysis and potential contractual claims between the importer and supplier.

Can the prosecutor examine company emails and financial records?

Relevant digital and financial evidence may become part of a criminal investigation subject to applicable procedural requirements. The company should preserve records and obtain legal advice before responding to investigative demands.

Can the investigation end without a criminal trial?

Potentially. If the evidence does not justify prosecution, the investigation may conclude without an indictment.

What should the company do first?

Treat the customs and criminal proceedings as two coordinated but separate cases. Preserve every procedural deadline, reconstruct the original declaration from contemporaneous records and determine whether the alleged discrepancy reflects an intentional act, inaccurate supplier information, a technical customs disagreement or an ordinary declaration error.

Client-Focused Legal Support for Customs Criminal Investigations in Turkey

When a customs declaration is referred to prosecutors, foreign investors may simultaneously face additional customs duties, administrative penalties, goods seizure, criminal investigation, manager interviews and historical customs audits. Fırat Fesih Kaya Law Office assists foreign companies, Turkish importers, foreign shareholders and company managers in customs-related criminal investigations and associated administrative disputes. Lawyer Fırat Fesih Kaya provides legal assistance in reconstructing disputed customs declarations, preparing suspects and company representatives for investigative proceedings, coordinating technical and financial evidence, challenging customs assessments and seizure measures, and managing parallel administrative and criminal proceedings.

Contact

Fırat Fesih Kaya Law Office

Lawyer Fırat Fesih Kaya

Phone: +90 312 434 22 22

Mobile: +90 532 769 22 22

Email: info@firatfesihkaya.av.tr

Address: Mevlana Boulevard No:221, Yıldırım Tower, Office No:148, 06520 Balgat, Çankaya, Ankara, Turkey