Customs Debt Enforcement Against a Foreign-Owned Company in Turkey: Legal Remedies — 2026 Current Guide

Foreign-owned companies in Turkey may face customs debt enforcement, bank attachment and asset seizure. Learn how to challenge assessments, payment orders and collection measures in 2026.

A foreign-owned company operating in Turkey may face enforcement for unpaid customs duties, additional import taxes, interest or administrative penalties. The dispute may begin with a post-clearance audit and later develop into a payment order, bank-account attachment, receivables seizure or enforcement against company assets.

Foreign shareholders and headquarters often assume that a customs debt can be resolved through the parent company or customs broker. That assumption can create serious procedural delays. The legal debtor, notification recipient and responsible entity must be identified from the customs declarations and enforcement records.

Turkish law provides several remedies, but each remedy has its own deadline. A foreign-owned company should challenge the underlying customs decision, payment order and enforcement act separately where necessary.

Who Is Responsible for a Customs Debt?

The customs debtor is generally the person or company identified under the customs declaration and applicable representation arrangement.

A Turkish subsidiary incorporated as a separate legal entity is normally responsible for its own customs debts. The foreign parent company is not automatically liable merely because it owns the shares, provides financing or controls the business.

A branch may require a different analysis because it operates as an extension of the foreign company rather than as a separate subsidiary. The declaration, customs registration, power of attorney and corporate structure should be examined carefully.

A customs broker, supplier, logistics company or parent entity may have separate contractual or statutory exposure, but their involvement does not automatically transfer the customs debt away from the importer of record.

How Does Customs Debt Enforcement Begin?

Enforcement generally follows an assessment or penalty decision that has become payable. The administration may issue a payment order and require the company to pay within the statutory period.

If the amount remains unpaid, collection measures may include bank-account attachment, seizure of receivables from customers, attachment of vehicles or equipment, enforcement against real estate, enforcement of guarantees or restrictions affecting future customs operations.

The administration may also pursue interest and collection costs. The company should obtain the complete file, including the assessment, penalty, notification, payment order, calculation and enforcement records.

A foreign-owned company should not treat a telephone call from a customs officer or broker as the only notice. Formal notification controls the objection and court deadlines.

What Is the Customs Objection Deadline?

Under Article 242 of Turkish Customs Law No. 4458, an objection against a customs decision is generally filed within 15 days from lawful notification.

The objection may challenge the principal customs duty, additional import tax, penalty, interest, tariff classification, customs value, origin, exemption, limitation or notification.

If a separate administrative fine was issued, it should be challenged expressly. An objection against the duty assessment does not always protect the company against a separate penalty.

A foreign headquarters should receive the decision immediately from the Turkish subsidiary or authorised representative. Translation, internal approval and management meetings do not automatically extend the 15-day period.

Can the Payment Order Be Challenged?

Yes. A payment order issued under Law No. 6183 on the Collection of Public Receivables has its own challenge procedure and short deadline, commonly 15 days under current practice. The exact period and competent court should be verified from the document.

The company may argue that no debt exists, that the amount was paid, that the debt is time-barred, that the payment order was not lawfully served or that the wrong legal entity was pursued.

A payment-order challenge is separate from the original customs objection. If the customs assessment has already become final, the company may face limits on reopening the underlying merits, although defects in notification, enforceability, payment and limitation may remain relevant.

Can Bank Accounts Be Attached?

Yes. A foreign-owned company’s Turkish lira and foreign-currency bank accounts may be frozen for a customs debt after the enforcement conditions are satisfied.

The bank generally complies with the electronic attachment order unless the administration withdraws it or a court suspends or cancels the measure. The company should obtain the bank notice, amount blocked, date of service and details of the collection authority.

A bank attachment may be challenged where the debt was paid, cancelled, assessed against the wrong entity, calculated incorrectly or enforced for more than the recoverable amount.

The company may request release of the undisputed balance, correction of an excessive attachment or withdrawal of the order after providing acceptable security where legally available.

Can Customer Receivables Be Seized?

The administration may seek to attach receivables owed to the company by customers, distributors or other third parties.

A customer receiving an attachment notice may be required to pay the amount directly to the collection authority instead of the foreign-owned company. This can affect commercial relationships and cash-flow planning.

The company should verify whether the receivable existed, whether it had already been paid, whether the customer was correctly identified and whether the attachment exceeded the customs debt.

If the receivable belongs to a different group company or is subject to a valid assignment, the affected entity should submit documents proving the ownership and payment status.

Can Company Assets Be Seized?

Enforcement may extend to company-owned vehicles, equipment, inventory, real estate or other assets, subject to the applicable public-receivables procedure.

The company should check whether the asset is owned by the customs debtor, leased, pledged, held for a third party or registered to another group entity. Corporate affiliation alone does not make every asset available for a different company’s customs debt.

An attachment may be challenged if the administration pursued a non-debtor’s asset, exceeded the debt amount, ignored prior payment or failed to follow notification and valuation requirements.

The company should not sell, transfer or conceal assets to defeat collection. Sham transactions and asset concealment may create additional civil and criminal exposure.

Can the Foreign Parent Company’s Assets Be Pursued?

A foreign parent company is not automatically liable for a Turkish subsidiary’s customs debt merely because it owns the shares.

Exposure may arise if the parent expressly guaranteed the debt, acted as the importer, was identified as the customs debtor, accepted liability under a contractual arrangement or falls within a specific statutory responsibility rule.

A parent company that receives a collection notice should examine the customs declarations, guarantees, representation documents and corporate structure immediately.

Cross-border enforcement against assets outside Turkey generally requires a separate legal basis and procedure. A Turkish bank attachment against the subsidiary does not automatically authorise seizure of the parent’s overseas assets.

Can Directors or Managers Be Held Personally Liable?

Directors and managers are not automatically responsible for every customs debt of the company. Personal exposure depends on the company form, the manager’s legal position, the collection procedure and whether the statutory conditions for secondary liability are satisfied.

The administration may pursue responsible persons in limited circumstances where the company cannot pay and the required legal conditions are proven. The manager should challenge any notice directed personally against them and distinguish company liability from individual liability.

Evidence concerning management authority, resignation dates, representation powers, insolvency, payment approvals and customs compliance procedures may become important.

Foreign directors should obtain Turkish legal advice before signing a payment plan, acknowledgement or settlement document in their personal capacity.

What Defenses Can Be Raised Against the Customs Debt?

The company may challenge tariff classification, customs value, preferential origin, exemption, additional duties, interest, penalty, limitation and notification.

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. Longer periods may become relevant in legally established cases connected with criminal proceedings.

A valuation defense may rely on contracts, payment records, royalty agreements, licence arrangements, freight invoices and transfer-pricing evidence.

A classification defense may rely on technical specifications, engineering opinions, product catalogues and laboratory analysis. An origin defense may rely on certificates, supplier declarations and production records.

The company should prepare a declaration-by-declaration reconciliation rather than challenge a large audit amount in general terms.

Can Enforcement Be Suspended?

Filing an objection or lawsuit does not automatically suspend collection. The company may request suspension of execution from the competent administrative court.

The court generally considers whether the decision appears manifestly unlawful and whether enforcement would cause serious harm that would be difficult or impossible to remedy later.

A foreign-owned company should provide evidence of frozen bank accounts, interrupted payroll, cancelled supply contracts, blocked imports, threatened seizure, production shutdown or severe financing consequences.

The suspension request should identify the assessment, payment order and enforcement act separately where each produces a distinct legal effect.

Can the Company Request Settlement or Installment Payment?

Certain customs duties and administrative penalties may qualify for settlement under Article 244 of Customs Law No. 4458.

Where legally available, the company may also explore deferred or installment payment arrangements under public-receivables rules, usually requiring a timely application and, in appropriate cases, security.

Settlement or installment payment can protect business continuity, but the company should review whether it waives objection or litigation rights. It should also determine how the agreement affects existing bank attachments, guarantees and future imports.

A settlement may be less suitable where the assessment is clearly time-barred or concerns a recurring issue affecting hundreds of future declarations.

What Should a Foreign-Owned Company Do Immediately?

The company should identify the legal debtor, collect the full customs and enforcement file and record every notification date.

It should separate the assessment, penalty, payment order, bank attachment and any asset seizure. Each act should be reviewed for a separate deadline and legal defect.

The company should preserve customs declarations, invoices, contracts, origin documents, technical records, payment receipts, broker instructions, bank notices and evidence of operational harm.

The foreign headquarters should authorise Turkish counsel without delay. Internal translation and approval should proceed in parallel with deadline protection.

2026 Compliance Priorities

In 2026, electronic customs and collection systems allow authorities to connect historical declarations, bank accounts, related companies, guarantees and post-clearance findings rapidly.

Foreign-owned groups should maintain a central customs compliance register for each Turkish entity. The register should show the customs debtor, declaration number, assessment, notification, objection, payment, guarantee, enforcement and court status.

The group should also maintain clear intercompany agreements and separate bank accounts. Mixing funds, invoices or assets between related companies can make enforcement disputes more difficult.

Fırat Fesih Kaya Law Office and Lawyer Fırat Fesih Kaya assist foreign-owned companies with customs debt enforcement, payment-order challenges, bank attachments, asset seizures, settlement and administrative court proceedings in Turkey.

Frequently Asked Questions (FAQ)

1. Is a foreign shareholder automatically liable for a Turkish company’s customs debt?

No. A separate Turkish subsidiary is normally responsible for its own debt unless a specific legal or contractual basis creates shareholder liability.

2. Can a customs debt be enforced against a foreign-owned company’s bank account?

Yes. Turkish bank accounts may be attached after the applicable assessment and collection procedures are completed.

3. What is the customs objection period?

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

4. Can a payment order be challenged separately?

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

5. Can the administration seize assets of another group company?

Generally, it must pursue the legal debtor. The other company should prove separate ownership and challenge any unlawful attachment immediately.

6. Can directors be personally pursued?

Only where the legal conditions for personal or secondary public-debt liability are satisfied. Personal responsibility is not automatic.

7. Does a customs lawsuit stop enforcement?

No. The company may need to request suspension of execution and prove apparent unlawfulness and serious, difficult-to-remedy harm.

8. Can the company request settlement after enforcement begins?

Settlement may still be possible if the claim is eligible and the statutory period remains open. The effect on existing enforcement must be addressed expressly.

9. Can the foreign parent’s overseas assets be seized for the subsidiary’s debt?

Not automatically. Cross-border enforcement requires a separate legal basis and procedure.

10. What should the company do after receiving a bank attachment notice?

It should obtain the full collection file, calculate the relevant deadlines, challenge the assessment and payment order where possible and seek urgent release or judicial protection.

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-owned companies regarding customs debt enforcement, payment orders, bank attachments, asset seizures 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