Company Director Is Personally Investigated for Customs Smuggling in Turkey: Can Managers Be Criminally Liable? (2026 Updated Guide)

Can a company director be personally liable for customs smuggling in Turkey? Learn how managers should respond to investigations involving import declarations, false documents, customs valuation, origin, seized goods and corporate customs violations.

When Turkish authorities investigate a company for suspected customs smuggling, the investigation may extend beyond the legal entity and focus personally on directors, managers, authorized signatories, customs personnel and other individuals involved in the transaction. For foreign-owned companies, this can be particularly serious where a director who did not personally prepare customs declarations is summoned to give a statement concerning alleged false documentation, incorrect origin, customs valuation, undeclared goods or another customs irregularity. Managerial status alone should not automatically be treated as proof of personal criminal responsibility. The investigation should examine the individual’s actual role, knowledge, authority and participation in the alleged conduct.

When Can a Customs Problem Become a Criminal Investigation?

Not every incorrect customs declaration constitutes smuggling. Many customs disputes remain within the administrative framework and may result in additional duties or administrative penalties.

A criminal investigation becomes relevant where authorities suspect conduct falling within Turkish anti-smuggling legislation or another criminal provision.

The distinction between an administrative customs error and alleged intentional criminal conduct can therefore become one of the central issues in the defense.

Can a Company Director Be Personally Investigated?

Yes. Prosecutors may investigate individuals believed to have participated in the alleged offense.

This does not mean that every director of the company is automatically criminally responsible.

The investigation should determine who made the relevant decisions and what each individual actually knew or did.

Corporate Title Alone Should Not Determine Criminal Liability

Being listed as a director, board member, general manager or authorized signatory does not by itself establish that the person intentionally participated in a customs offense.

A meaningful investigation should examine the person’s functions and connection with the disputed import transaction.

Identify the Director’s Actual Responsibilities

One of the first defense tasks is to document the manager’s genuine role within the organization.

Was the director responsible for customs compliance? Did the director negotiate with the foreign supplier? Did they approve invoices? Did they determine customs value? Did they select the tariff classification? Did they communicate with the customs broker?

These factual questions can be decisive.

Who Prepared the Customs Declaration?

Companies commonly use professional customs brokers to prepare and submit declarations.

The defense should determine what information was supplied to the broker, by whom it was supplied and whether the broker received accurate commercial and technical documentation.

Using a Customs Broker Does Not Automatically Eliminate Risk

The existence of a broker does not automatically resolve responsibility. Authorities may investigate whether company personnel knowingly supplied incorrect information or instructed the broker to make an inaccurate declaration.

The communication trail should therefore be preserved.

Preserve Emails and Internal Communications

Relevant emails, internal approvals, compliance reports and communications with the customs broker should be secured immediately.

Deleting potentially relevant material after learning of an investigation can significantly complicate the company’s position.

Incorrect Tariff Classification Can Trigger Investigation

A disagreement concerning tariff classification may result in additional customs duties and penalties.

However, a genuine technical classification dispute should be distinguished from deliberate conduct intended to avoid customs duties.

Obtain the Classification Evidence

Preserve technical specifications, product catalogues, manufacturer information, previous classifications and advice supplied to the customs broker.

These documents may demonstrate how the original classification decision was reached.

Customs Valuation Investigations Can Reach Directors

Authorities may examine managers where imported goods appear to have been declared below their correct customs value.

Potential issues include related-party pricing, royalties, licence fees, assists, commissions or other payments alleged to form part of customs value.

Undeclared Royalties Require Careful Analysis

A post-clearance audit may identify royalty or licence payments made separately from the invoice price.

Whether a payment should have been included in customs value requires a legal and factual analysis. The existence of an additional payment should not automatically be treated as evidence of criminal intent.

Country-of-Origin Disputes Can Also Become Serious

If authorities believe goods were falsely declared as originating in another country to obtain preferential treatment or avoid an anti-dumping measure, the investigation may extend to the people responsible for the origin information.

The company should reconstruct the actual manufacturing chain.

Obtain Manufacturer Evidence

Factory records, bills of materials, production information, supplier declarations and transport records can become important where origin is disputed.

A certificate alone may not resolve a criminal investigation if authorities question the underlying manufacturing facts.

A.TR and EUR.1 Issues Can Lead to Document Investigations

Where Customs suspects that an A.TR, EUR.1 or another customs document is false or improperly obtained, prosecutors may examine who supplied, requested, transmitted or relied on the document.

The Turkish importer should determine whether the certificate originated from the foreign exporter or competent foreign authority and what verification was performed before use.

False Documentation Allegations Require Document-by-Document Analysis

Do not treat every inconsistency as proof that a document is forged.

The defense should identify whether the issue concerns authenticity, incorrect information, clerical error, invalid issuance, misuse or an entirely fabricated document.

Foreign Directors May Be Summoned for a Statement

A foreign director who is present in Turkey may receive a request or summons connected with a criminal investigation.

The summons should not be ignored. The person should determine the procedural status, allegations and scope of the investigation before giving a substantive explanation.

Determine Whether the Manager Is a Suspect

A person may be approached as a witness or investigated as a suspect.

The procedural position affects important rights and should be clarified before the interview or statement.

Do Not Give an Unprepared Technical Statement

Customs investigations can involve years of transactions, technical classifications and complex accounting records.

A manager should avoid guessing when asked about details they do not remember.

It is generally more useful to identify the responsible department and documentary record than to provide an inaccurate explanation.

Right to Legal Assistance Is Important

A manager investigated as a suspect should understand the procedural rights applicable to the criminal investigation and obtain legal assistance before giving a detailed statement.

This is particularly important for foreign managers unfamiliar with Turkish criminal procedure.

Interpreter Rights Should Be Protected

A foreign manager who cannot adequately understand Turkish should ensure that interpretation is available where required.

Complex customs terminology should not be discussed in a language the person does not understand sufficiently.

Review the Investigation File

To the extent procedurally available, identify the alleged offense, relevant customs declarations, reports, seized documents and evidence relied upon by authorities.

A defense cannot be prepared effectively without understanding which transactions are actually under investigation.

Separate Each Customs Declaration

Where an investigation concerns multiple imports, prepare a declaration-by-declaration matrix.

Record the declaration date, product, tariff classification, customs value, origin, supplier, broker, company personnel and alleged irregularity.

One Error Should Not Automatically Define Every Import

If authorities identify a problem in one declaration, determine whether the same factual circumstances existed in other imports.

Different suppliers, products, factories or documentation may require separate treatment.

Determine Who Had Decision-Making Authority

Corporate organizational charts, job descriptions, signature circulars and internal procedures can help establish which employees had authority over customs matters.

These records can be particularly important for directors responsible for unrelated areas of the business.

Delegation Should Be Documented

If customs compliance was delegated to a logistics or finance department, preserve the relevant internal policies and reporting structure.

Delegation does not necessarily resolve every legal question, but it helps establish the actual corporate process.

Compliance Systems Can Be Relevant

Evidence that the company maintained customs procedures, used professional brokers, conducted internal reviews and sought specialist advice can help explain how the disputed declaration arose.

Avoid Creating Documents After the Investigation Begins

Do not retrospectively manufacture policies, approvals or meeting minutes and present them as historical documents.

Any new explanatory memorandum should clearly be identified as prepared after the investigation began.

Administrative and Criminal Proceedings Can Continue Together

The company may simultaneously face additional customs duties, administrative penalties, seizure measures and a criminal investigation.

Each track should be monitored separately.

Challenging the Customs Assessment May Be Important

If the criminal allegation depends on Customs’ conclusion concerning value, classification or origin, the underlying administrative customs assessment should also be reviewed.

Failing to challenge the customs decision can make the overall defense more difficult.

Administrative Liability Does Not Automatically Establish Criminal Liability

The fact that additional customs duties are assessed does not by itself answer whether an individual director committed a criminal offense.

The elements of the alleged criminal offense must be analyzed separately.

Goods May Be Seized During the Investigation

Where imported goods are considered evidence or subject to seizure under the applicable legal framework, the company may lose access to commercially valuable inventory.

The legal basis and continuing necessity of seizure should be reviewed.

Can Seized Goods Be Recovered?

Depending on the procedural status and nature of the goods, requests concerning release or return may potentially be considered.

The company should document ownership, value, storage conditions and commercial deterioration.

Perishable or High-Value Goods Require Urgent Action

If seized goods can deteriorate rapidly or generate substantial storage costs, those facts should be raised promptly through the appropriate procedural mechanisms.

Search and Seizure of Company Records

Investigations may involve seizure or examination of company documents and electronic materials.

The company should keep an inventory of seized items and coordinate preservation of business-critical records.

Digital Evidence Can Be Important

Emails, messaging applications, accounting systems and electronic approval records may help determine who knew what and when.

Digital evidence can support either the prosecution or the defense depending on its contents.

Do Not Delete Digital Records

Once an investigation is known or reasonably anticipated, relevant records should be preserved.

The company should implement an internal document-preservation process.

Interview Key Employees

The legal team should understand the roles of logistics personnel, purchasing employees, finance staff and customs coordinators.

Conflicting internal explanations can seriously weaken the defense.

Foreign Supplier Conduct Should Be Investigated

The Turkish company may have relied on origin, value or product information supplied by the foreign manufacturer.

Obtain the original information provided before importation.

Supplier Misrepresentation May Create Separate Claims

If a foreign supplier knowingly or negligently provided incorrect customs information, contractual recovery may become relevant.

Criminal defense and contractual recovery should nevertheless be treated as separate matters.

Director Knowledge Is a Central Factual Issue

Investigators may examine whether the director knew that the customs information was inaccurate and nevertheless participated in or approved the transaction.

Evidence of what information was actually available to the director at the relevant time can therefore be crucial.

Signing Authority Is Not Necessarily Operational Knowledge

A senior executive may possess broad corporate signature authority while having no operational involvement in individual customs declarations.

The company’s governance structure should make that distinction clear where factually accurate.

Repeated Warnings Can Change the Risk Analysis

If internal staff previously warned management about the same customs issue and the practice continued, those communications may become highly relevant.

The defense should identify such records early rather than being surprised by them later.

Internal Investigation May Be Necessary

Where the case involves many transactions or departments, a structured internal investigation can help establish the chronology and responsibility.

The investigation should preserve rather than alter original records.

Consider Related Tax and Financial Exposure

A customs criminal investigation may reveal valuation, VAT or other financial issues requiring separate assessment.

The company should understand the complete exposure rather than focusing only on the criminal file.

Foreign Managers Should Consider Travel-Related Procedural Issues

If a foreign director frequently enters and leaves Turkey while an investigation is pending, their procedural status should be monitored carefully.

Any formally imposed judicial measure should be reviewed through the appropriate legal procedure.

Do Not Assume an Investigation Means Conviction

Opening an investigation means authorities are examining suspected conduct. It does not establish that the manager committed an offense.

The defense should focus on evidence concerning participation, knowledge, intent and the underlying customs issue.

Immediate Defense Strategy

When a company director becomes personally investigated for customs smuggling in Turkey, the company should immediately determine the manager’s procedural status, identify the customs declarations concerned, preserve documents and digital evidence, reconstruct the import process, determine who supplied information to the customs broker, review tariff classification, valuation and origin issues, identify the director’s actual authority and knowledge, examine administrative customs assessments separately, preserve supplier evidence and coordinate the corporate and individual defense strategies.

Frequently Asked Questions

Can a company director be criminally liable for a customs violation in Turkey?

Potentially, where the facts and applicable criminal provisions establish personal participation and the required elements of the alleged offense. Corporate title alone should not be treated as sufficient proof.

Is every incorrect customs declaration smuggling?

No. Customs disputes may involve administrative liability without necessarily constituting a criminal offense. The specific conduct and applicable legislation must be examined.

Can a director be investigated even if a customs broker filed the declaration?

Yes. Authorities may examine what information the company supplied and whether any individual knowingly participated in alleged wrongdoing.

Should a foreign manager attend a summons?

A formal summons should not simply be ignored. The person’s procedural status and rights should be clarified and appropriate legal representation arranged.

Can the manager use an interpreter?

Where required under Turkish criminal procedure, language assistance should be secured so that the foreign manager understands the proceedings and questions.

Can an incorrect country of origin create criminal exposure?

Potentially, particularly where authorities allege deliberate use of false origin information. Genuine origin disputes and alleged intentional misrepresentation should be distinguished carefully.

Can the company challenge customs penalties while the criminal investigation continues?

Potentially. Administrative customs proceedings and criminal proceedings can involve separate procedural routes and should be managed together strategically.

Can seized imported goods be returned?

Depending on the legal basis, evidentiary requirements and procedural stage, release or return may potentially be requested.

Should company emails be deleted if they contain incorrect customs discussions?

No. Relevant records should be preserved. Destruction of evidence can create substantially greater legal problems.

What is the most important defense question?

The central question is not simply whether the company made a customs error, but what the individual manager actually did, knew and intended in relation to the specific conduct alleged to constitute a criminal offense.

Client-Focused Legal Support for Customs Criminal Investigations

Customs smuggling investigations involving company managers can simultaneously create criminal exposure, additional customs duties, administrative penalties, seizure of goods, searches of company records and significant commercial disruption. Fırat Fesih Kaya Law Office assists foreign-owned companies, foreign investors, directors and managers facing customs and anti-smuggling investigations in Turkey. Lawyer Fırat Fesih Kaya provides legal assistance in criminal investigations, customs penalty disputes, seizure proceedings, origin and valuation disputes, document investigations and coordinated corporate defense strategies.

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