Can Turkish Customs Collect a Company’s Customs Debt from Its Directors? — 2026 Current Guide

Directors of a Turkish company are not automatically liable for customs debt. Learn when personal liability may arise, how foreign directors can object and which remedies are available in 2026.

Foreign directors often become concerned when a Turkish company receives an additional customs duty assessment, administrative penalty or payment order. The administration may later attempt to pursue the company’s directors or other legal representatives personally.

The basic rule is that a company is a separate legal entity and is primarily responsible for its own customs debts. A director does not automatically become personally liable merely because they sit on the board, own shares or manage the company.

However, Turkish public-receivables rules may create secondary liability for legal representatives, managers or certain shareholders when a customs debt cannot be collected from the company and statutory conditions are satisfied.

Personal enforcement must be examined carefully. The administration must identify the correct individual, establish the company’s unpaid debt and comply with notification and collection procedures.

Is a Director Automatically Responsible for Customs Debt?

No. A director is not automatically responsible for every customs duty, penalty or interest amount owed by the company.

The company’s legal personality normally separates corporate assets and liabilities from the personal assets of its directors. The foreign parent company and individual board members are also distinct from the Turkish importer unless a specific legal or contractual basis creates liability.

Personal liability may arise only under the applicable public-receivables rules and after the administration establishes that the company’s debt could not be collected, or could not be fully collected, from the company itself.

The administration cannot rely solely on the director’s title. It should examine the director’s actual representation authority, appointment period and connection with the unpaid public receivable.

How Can Legal-Representative Liability Arise?

Turkish public-receivables legislation may allow the administration to pursue a legal representative where a company’s public debt cannot be collected from the company or where collection from the company is clearly impossible.

Customs duties and related public receivables may become relevant if the customs assessment has become payable and the company has insufficient assets, has ceased operations or has failed to pay after lawful collection steps.

The administration should first establish the company’s debt and the failure or insufficiency of corporate collection. It should then issue a properly reasoned personal payment demand to the legal representative.

The precise conditions depend on the company structure, the type of customs receivable, the director’s authority and the procedural history.

Does the Company Type Matter?

Yes. A Turkish subsidiary incorporated as a joint-stock company is normally responsible for its own customs debt. Shareholders are generally not personally liable merely because they own shares.

Board members or authorised managers may face secondary liability if they were legal representatives and the statutory conditions for public-debt liability are satisfied.

A limited-liability company may involve additional exposure for managers and, in certain circumstances, shareholders under public-receivables rules. A shareholder’s liability is not the same as a director’s liability and may be assessed according to the statutory framework and capital participation.

A branch may require a different analysis because it is an extension of the foreign company rather than a separate Turkish legal entity. The customs declaration, registration and representation documents should be reviewed before any conclusion is reached.

Must Customs First Pursue the Company?

Personal liability generally depends on the company’s debt being uncollectible or insufficiently collectible from the company. The administration should not bypass the corporate debtor without establishing the required legal conditions.

Evidence may include failed collection attempts, lack of attachable assets, closure of the company, insolvency, unsuccessful bank attachment or an insufficient balance after company assets have been pursued.

The administration may not need to exhaust every possible measure in every case, but it should provide a lawful basis for concluding that collection from the company is impossible or insufficient.

A director can challenge personal enforcement where the administration pursued them without adequately examining the company’s assets or without showing why corporate collection was unsuccessful.

Which Director Can Be Pursued?

The relevant person is generally the individual who had legal representation or management authority during the period connected with the public debt and the failure to pay.

A person who resigned before the customs debt arose, before the payment obligation became due or before the relevant collection failure may have a strong defense, depending on the facts.

The company registry, board resolutions, signature circulars, appointment and resignation documents, powers of attorney and electronic authorisations may establish whether the person had actual representation authority.

A non-executive board member without authority to represent or manage the company should not automatically be treated in the same way as an authorised signatory or managing director.

Can a Foreign Director Be Held Personally Liable?

Yes, potentially, if the foreign director was the legal representative of the Turkish company and the legal conditions for secondary liability are satisfied.

Nationality does not prevent the administration from issuing a personal payment order. A foreign director may receive notification at a Turkish address, through an authorised representative or under applicable international service procedures.

However, a foreign director should verify whether the notification was lawful, whether the company debt was final, whether the administration proved insufficient corporate assets and whether the individual actually held representation authority during the relevant period.

The absence of a Turkish translation does not automatically invalidate every notice. The company should obtain the original document and assess the service method, language, attachments and available remedies immediately.

Can Customs Pursue Shareholders Instead of Directors?

Shareholder liability and director liability are separate issues.

In some company structures, public-receivables rules may permit pursuit of shareholders for an unpaid corporate public debt within the limits established by law. The shareholder’s percentage, unpaid capital and legal status may be relevant.

A foreign parent company is not automatically liable simply because it owns all or most of the Turkish subsidiary. Liability may arise if it was itself the importer, guaranteed the debt, acted as the legal debtor or falls within a specific statutory rule.

The administration should identify the legal provision used against the shareholder and explain why the person or entity falls within its scope.

What Is a Personal Payment Order?

A personal payment order informs the director, legal representative or shareholder that the administration seeks payment of the company’s public debt from their personal assets.

The order should identify the company, customs debt, assessment, payment history, legal basis for personal liability and amount claimed.

A personal payment order is separate from the customs assessment issued to the company. The director should not assume that the company’s earlier objection automatically protects them personally.

The individual may need may need to challenge the underlying customs decision, the company’s collection status and the personal payment order separately.

What Is the Deadline to Challenge Personal Enforcement?

A customs assessment can generally be challenged under Article 242 of Turkish Customs Law No. 4458 within 15 days from lawful notification.

A personal payment order issued under Law No. 6183 on the Collection of Public Receivables has its own short challenge procedure, commonly involving a 15-day period under current practice. The exact deadline and competent court must be checked on the document.

The director should act immediately after receiving the personal notice. Waiting for the company’s objection or a response from the customs broker may cause the personal deadline to expire.

What Defenses Can a Director Raise?

A director may argue that the customs debt does not exist, was paid, was cancelled or was assessed incorrectly.

The individual may also argue that the company had sufficient assets, that collection from the company was not properly attempted, that the debt was not final, that the administration relied on an incorrect calculation or that the personal payment order was not lawfully served.

A representation-authority defense may be available where the person was not a legal representative, had resigned before the relevant period or lacked authority over customs and payment matters.

Limitation may also be relevant. Under Article 197 of Customs Law No. 4458, customs duties that were not assessed or were under-assessed must generally be notified within three years from the date on which the customs debt arose, subject to statutory exceptions.

The director should raise every applicable defense in the personal challenge rather than relying on a single argument.

Can Personal Bank Accounts or Assets Be Attached?

If the personal payment order becomes enforceable, the administration may pursue the individual’s bank accounts, receivables, vehicles, real estate and other assets under the applicable public-collection procedure.

A personal attachment can be challenged if the payment order was invalid, the debt was paid, the wrong person was pursued, the amount exceeded the legal debt or the administration failed to follow the required procedure.

The director should obtain the attachment notice and compare the blocked amount with the principal debt, interest and collection costs.

Assets belonging to a spouse, family member, foreign parent company or separate group entity should not be treated as the director’s property without a lawful basis.

Can the Director Request Suspension of Execution?

Filing a challenge does not automatically stop personal collection. The director may request suspension of execution from the competent administrative court where the legal conditions are satisfied.

The request generally requires apparent unlawfulness and serious harm that would be difficult or impossible to remedy later.

Evidence may include frozen personal bank accounts, threatened sale of real estate, inability to meet essential obligations, incorrect identification of the debtor or collection action that would cause irreversible damage.

The director should address both the validity of the personal payment order and the underlying customs debt.

Can Settlement or Installment Payment Help?

Certain customs duties and administrative penalties may qualify for settlement under Article 244 of Customs Law No. 4458. Public-receivables rules may also permit deferred or installment payment in appropriate circumstances.

A settlement or payment arrangement should clarify whether it covers the company, the director or both. The individual should not sign a personal acknowledgement without understanding the effect on liability and future litigation rights.

If an attachment is already in place, the agreement should address withdrawal, reduction or release of the enforcement measure.

2026 Considerations for Foreign Directors

In 2026, electronic customs audits and collection systems make it easier for the administration to connect company declarations with directors, authorised signatories and bank records.

Foreign directors should maintain copies of appointment and resignation documents, signature authorities, board resolutions, customs powers of attorney and internal instructions concerning imports and payments.

A director should not sign a settlement, payment plan or acknowledgement of debt personally without reviewing whether the document creates or confirms individual liability.

Fırat Fesih Kaya Law Office and Lawyer Fırat Fesih Kaya assist foreign directors, shareholders and companies with customs assessments, personal payment orders, bank attachments and administrative court proceedings in Turkey.

Frequently Asked Questions (FAQ)

1. Can Turkish Customs automatically collect company customs debt from a director?

No. Personal liability is not automatic and requires a specific legal basis and proof that the statutory conditions are satisfied.

2. Does a director’s title alone create personal liability?

No. The person’s legal representation authority, appointment period and connection with the unpaid debt must be examined.

3. Must Customs first try to collect from the company?

Personal enforcement generally depends on the company’s debt being uncollectible or insufficiently collectible, subject to the applicable rules.

4. Can a foreign director be personally pursued?

Yes, if the director was a legal representative and the legal conditions for secondary liability exist. Nationality does not automatically prevent enforcement.

5. Can a foreign shareholder be held liable?

Potentially, depending on the company type, statutory shareholder-liability rules and the shareholder’s legal position. Ownership alone does not automatically create liability.

6. What if the director resigned before the customs debt arose?

The resignation and effective date may provide a defense if the person did not hold relevant representation authority during the legally relevant period.

7. What is the deadline to challenge the customs assessment?

An objection under Article 242 generally must be filed within 15 days from lawful notification.

8. Can a personal payment order be challenged separately?

Yes. A payment order issued under public-receivables legislation has its own challenge procedure and short deadline, commonly 15 days.

9. Can personal bank accounts be frozen?

They may be attached if the personal payment order becomes enforceable. The attachment can be challenged for defects in debt, identity, amount or procedure.

10. Can the director request suspension of execution?

Yes, where apparent unlawfulness and serious, difficult-to-remedy harm can be demonstrated.

This article is intended for general informational purposes only. To avoid any loss of rights, we recommend consulting your lawyer regarding your specific circumstances.

Legal Support

Fırat Fesih Kaya Law Office and Lawyer Fırat Fesih Kaya provide professional legal assistance to foreign directors, shareholders and companies regarding customs debt enforcement, personal payment orders, bank attachments and administrative court proceedings.

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