Foreign Company Manager Is Called to Give a Statement in a Customs Investigation: What Should They Know? (2026 Updated Guide)

A foreign company manager is called to give a statement in a Turkish customs investigation. Learn about criminal exposure, customs records, interpreter rights, lawyer assistance, document preparation and defense strategy in Turkey.

A foreign company manager who is called to give a statement in connection with a customs investigation in Turkey should not treat the procedure as a routine meeting with customs officials. The investigation may initially concern tariff classification, customs valuation, country of origin, undeclared royalties, certificates, import restrictions or inaccurate documentation, but the authorities may also investigate whether the underlying conduct involves intentional customs fraud or a suspected smuggling offense. The manager should therefore determine why the statement is being requested, in what procedural capacity they are being questioned, which import transactions are under investigation and whether there is potential personal criminal exposure before answering substantive questions.

Why Can a Foreign Company Manager Be Called to Give a Statement?

A manager may be questioned because they signed documents, approved imports, supervised the Turkish subsidiary, negotiated with the foreign supplier, authorized payments or participated in decisions concerning customs declarations.

The authorities may also believe that the manager possesses information concerning the company’s import procedures even if they were not personally involved in preparing customs declarations.

First Determine the Manager’s Procedural Status

One of the first questions should be whether the person is being approached as a witness, suspect or in another legally relevant capacity.

This distinction is important because the applicable procedural rights and potential consequences are different.

Do Not Assume the Manager Is Only a Witness

An investigation may begin by seeking information about the company and later develop into allegations concerning individual decision-makers.

Before giving a substantive statement, the manager should understand whether there is any allegation that they personally participated in the disputed customs conduct.

Identify the Customs Transactions Under Investigation

The company should determine which declarations, shipments, products and periods are being examined.

Relevant issues may include:

tariff classification;

customs valuation;

country of origin;

preferential origin documents;

A.TR or EUR.1 documentation;

anti-dumping duties;

additional import measures;

royalties and licence fees;

related-party transactions;

quantity discrepancies;

import permits;

product-safety controls;

and alleged false documentation.

The defense should focus on the actual transaction rather than attempt to explain the company’s entire customs history unnecessarily.

Administrative Customs Liability and Criminal Liability Are Different

A customs declaration may result in additional duty or an administrative penalty without automatically establishing a criminal offense.

Criminal responsibility generally requires a separate examination of the conduct attributed to the individual and the elements of the alleged offense.

The manager should therefore resist any assumption that a customs assessment against the company automatically proves personal criminal responsibility.

Company Liability Does Not Automatically Mean Manager Liability

A manager should not be considered criminally responsible merely because they hold a senior title.

The investigation should examine what the particular manager actually knew, decided, instructed or participated in.

Job Title Alone Is Not Enough

A chief executive officer, board member, general manager, finance director or foreign shareholder may have very different responsibilities.

Corporate records should be used to establish the manager’s genuine duties during the relevant period.

Prepare an Authority Matrix

One useful defense document is an internal authority matrix showing who was responsible for purchasing, customs classification, customs valuation, logistics, broker instructions, regulatory compliance and payment approval.

This can help distinguish senior corporate supervision from operational customs decisions.

Review Signature Authority

Determine whether the manager signed customs documents, powers of attorney, supplier declarations, certificates or internal approvals connected with the disputed transaction.

If another employee or customs broker prepared and submitted the declaration, that fact should be documented accurately.

Customs Broker Involvement Should Be Examined

Many import transactions are processed through customs brokers. The company should determine what information was supplied to the broker and whether the broker requested additional information.

Broker involvement does not automatically eliminate company responsibility, but it can be highly relevant to determining how an error occurred and who possessed the relevant technical information.

Preserve Broker Correspondence

Emails, instructions, product descriptions, classification documents and messages exchanged with the customs broker can become important evidence.

They may show that the company disclosed the relevant facts rather than attempting to conceal them.

Review the Customs Declaration Before the Statement

The manager should know what was actually declared.

Review the tariff code, customs value, origin, exporter, manufacturer, quantity and other material information appearing in the declaration.

A manager should avoid answering questions based purely on memory where the underlying records are available.

Tariff Classification Disputes Do Not Automatically Mean Fraud

A classification disagreement can arise because technically complex goods could arguably fall within different tariff positions.

If the company relied on technical specifications, broker advice, prior classifications or other professional analysis, preserve that evidence.

Customs Valuation Investigations Require Special Preparation

If Customs alleges undervaluation, identify the commercial structure before the manager gives a statement.

The investigation may concern transfer pricing, related-party sales, royalties, assists, commissions, post-import payments or other elements allegedly omitted from customs value.

Review Payments to the Foreign Supplier

Compare customs declarations with invoices, bank payments, debit notes, credit notes and other transfers.

The authorities may examine whether additional payments were connected with imported goods.

Royalty Payments Can Become a Major Issue

If the Turkish company pays trademark, technology, software or other licence fees, determine whether Customs alleges that some portion should have been included in customs value.

The manager should understand the contractual structure before explaining why the payment was made.

Country-of-Origin Investigations Can Create Criminal Exposure

Origin disputes may involve ordinary mistakes, complex multi-country manufacturing or allegations that the company intentionally declared a false country of origin to avoid anti-dumping duties or other trade measures.

The manufacturing chain should therefore be reconstructed carefully.

Do Not Confuse Country of Export With Country of Origin

A product may be invoiced or shipped from one country while legally originating in another.

Managers should avoid making categorical origin statements unless they understand the actual production process.

A.TR and EUR.1 Investigations Require Document Review

If authorities question an A.TR, EUR.1 or other customs document, obtain the actual certificate and related commercial records.

Determine who issued or supplied the document and what information the Turkish company had concerning its authenticity.

False Documentation Allegations Are Particularly Serious

If Customs or prosecutors suspect that invoices, origin certificates or other documents were falsified, the company should preserve the original electronic and paper records immediately.

Do not modify, recreate or retrospectively “correct” historical documentation without maintaining a transparent record of what occurred.

Preserve Electronic Evidence

Relevant emails, enterprise-system records, payment approvals, messaging records and document versions should be preserved.

Internal deletion policies may need to be suspended for records connected with the investigation.

Do Not Delete Messages After Learning About the Investigation

Deleting communications after becoming aware of an investigation can create additional evidentiary problems.

The company should implement a controlled document-preservation process.

Can the Manager Have a Lawyer During the Statement?

Where the person is being questioned as a suspect, defense rights under Turkish criminal procedure become particularly important. The manager should obtain legal assistance before giving a substantive statement where criminal exposure exists.

Counsel can also help determine the procedural status and scope of the investigation.

The Manager Should Understand the Allegation Before Answering

A meaningful defense is difficult if the person does not know what transaction or conduct is being questioned.

The defense should seek sufficient information to understand the accusation and prepare an accurate response.

Foreign Managers Who Do Not Speak Turkish Need an Interpreter

A foreign manager should not sign a Turkish-language statement they do not adequately understand.

Where criminal procedure requires interpretation, the manager should ensure that questions and answers are translated accurately.

Incorrect Translation Can Change the Meaning of a Statement

Technical customs terminology can be particularly difficult to translate.

Words concerning origin, value, classification, invoice adjustments and corporate authority should be translated carefully.

If the translation does not accurately reflect the answer, the problem should be raised before signing.

Read the Statement Before Signing

The manager should review the completed record carefully.

Check whether the statement accurately records the questions and answers and whether any qualification has been omitted.

Do Not Guess

If the manager does not remember a transaction from several years earlier, they should not invent an answer merely to appear cooperative.

Where appropriate, it is better to explain that company records must be reviewed.

Distinguish Personal Knowledge From Company Records

A manager may know general company policy without personally knowing who entered a particular tariff code.

Answers should distinguish between what the manager personally remembers and what is established by corporate documentation.

Avoid Broad Admissions

Statements such as “I was responsible for all imports” can have consequences far beyond what the manager intended.

Responsibilities should be described accurately and specifically.

Explain the Internal Compliance System

If the company had customs procedures, broker review, compliance checks, technical classification processes or external advice, document them.

A functioning compliance system can be relevant to understanding whether the disputed event resulted from deliberate conduct or an operational error.

Prior Customs Treatment May Be Relevant

If identical products were historically imported under the same classification, valuation or origin treatment without objection, preserve those declarations.

Previous treatment does not automatically determine the current case, but it may provide important factual context.

Voluntary Corrections Should Be Reviewed

If the company discovered an error before the investigation and attempted to correct it, preserve all related records.

The timing and nature of corrective action may be relevant to the factual assessment.

Search and Seizure Risks Should Be Considered

A customs investigation can expand into searches of company premises, seizure of documents or examination of electronic devices where the legal conditions are satisfied.

The company should establish an internal protocol for responding to investigative measures.

Company Computers and Phones May Contain Relevant Evidence

Managers should understand that business communications can become evidence.

Legal counsel should identify relevant data sources and ensure preservation without interfering with lawful investigative measures.

Goods May Also Be Seized

If the investigation concerns imported goods still under customs control or available at company premises, seizure or detention may arise depending on the alleged violation.

The legal basis for any seizure should be reviewed separately.

Customs Penalties and Criminal Proceedings Can Run in Parallel

A company may simultaneously face additional customs duties, administrative penalties, goods-related measures and a criminal investigation.

Each proceeding should be tracked independently because deadlines and defenses may differ.

Do Not Ignore the Administrative Customs Case

Focusing exclusively on the criminal investigation can cause the company to miss the deadline for challenging an additional customs assessment or penalty.

A coordinated defense calendar is essential.

Challenging the Customs Assessment Can Support the Criminal Defense

If the alleged criminal conduct depends on an assertion that the tariff classification, origin or customs value was wrong, the underlying customs dispute may be highly relevant to the criminal case.

The two strategies should therefore be coordinated.

Customs Debt Does Not Automatically Establish Criminal Intent

Even if additional customs duty ultimately becomes payable, that does not by itself answer whether a particular manager intentionally participated in criminal conduct.

The mental and factual elements of criminal liability require separate analysis.

Internal Investigation May Be Necessary

For significant cases, the company should reconstruct what happened before the manager gives a detailed statement.

Interview relevant employees, preserve records and map the transaction chronology.

Avoid Coaching Employees to Give a Common Story

Internal coordination should focus on accurate records, not manufactured consistency.

Each person should provide truthful information based on their own knowledge.

Foreign Parent Companies Should Preserve Records Too

Relevant evidence may be held outside Turkey by the manufacturer, parent company or foreign supplier.

Technical files, pricing records, contracts and emails should be secured quickly.

Cross-Border Corporate Structure Should Be Explained

Where the Turkish company is part of an international group, authorities may misunderstand the roles of the parent, manufacturer, exporter and Turkish importer.

Prepare a clear corporate and transactional chart.

Personal Travel Risks Should Be Evaluated

If the investigation becomes criminal and concerns an individual manager, counsel should determine whether any judicial measures affecting travel or appearance obligations exist.

Managers should not rely on informal assumptions about their status.

What If the Manager Has Already Given a Statement?

Obtain and review the statement as soon as possible.

Compare it with company records and identify translation errors, factual mistakes or statements made without access to necessary documents.

The appropriate procedural response will depend on the circumstances.

What If the Statement Contains an Error?

An incorrect statement should not simply be ignored. The defense should determine whether clarification, additional evidence or another procedural submission is appropriate.

The correction should be transparent and supported by genuine records.

Prepare a Transaction Timeline

A strong defense file should show:

purchase order;

supply contract;

invoice;

shipping;

customs broker instructions;

customs declaration;

payments;

post-import adjustments;

Customs audit;

and subsequent correspondence.

This makes it easier to determine who knew what and when.

Review Historical Imports

If Customs is investigating one declaration, determine whether identical practices were used in earlier imports.

The company should understand the possible wider exposure before the manager answers questions about general company policy.

Do Not Assume One Error Applies to Every Import

Products, suppliers, contractual terms and customs rules can change.

Historical declarations should be reviewed individually rather than treated as a single undifferentiated group.

Immediate Defense Strategy

When a foreign company manager is called to give a statement in a Turkish customs investigation, the company should immediately identify the manager’s procedural status, determine the transactions under investigation, obtain relevant customs decisions and declarations, review the manager’s actual authority, preserve corporate and electronic records, reconstruct communications with customs brokers and foreign suppliers, analyze any classification, valuation or origin dispute, arrange qualified interpretation where necessary and coordinate the administrative customs defense with any criminal defense.

Frequently Asked Questions

Does being called to give a statement mean the manager is accused of smuggling?

No. The manager may be called for different reasons. Their procedural status and the exact subject of the investigation should be established.

Can a foreign manager be personally criminally liable for a company customs violation?

Potentially, but corporate title alone does not automatically establish personal criminal liability. The individual’s conduct, knowledge and participation must be examined.

Should the manager attend without reviewing company documents?

Where legally and practically possible, the relevant records should be reviewed beforehand so that the manager does not guess about technical transactions.

Can the manager have legal assistance?

Where the manager is treated as a suspect, criminal-procedure defense rights, including access to counsel, become particularly important.

What if the manager does not speak Turkish?

The need for accurate interpretation should be addressed. A person should not sign a statement whose content they do not adequately understand.

Can an incorrect customs declaration automatically prove smuggling?

No. Administrative customs liability and criminal liability involve separate legal analyses.

What if the customs broker selected the tariff code?

Broker involvement is relevant but does not automatically resolve responsibility. The information supplied to the broker and each party’s role should be examined.

Can customs penalties and criminal proceedings continue simultaneously?

Potentially. Customs assessments, administrative penalties and criminal investigations may involve separate procedures and deadlines.

Should electronic communications be deleted if they are commercially sensitive?

No. Relevant records should be preserved once an investigation arises.

What is the most important first step?

Determine whether the foreign manager is being questioned as a witness or suspect and identify the precise customs transactions and alleged conduct before giving detailed substantive answers.

Client-Focused Legal Support for Foreign Managers in Turkish Customs Investigations

A customs investigation involving a foreign manager can quickly expand into additional customs duties, administrative penalties, document seizures, goods-related measures and allegations of customs smuggling or false documentation. Fırat Fesih Kaya Law Office assists foreign managers, foreign-owned companies, international manufacturers and Turkish importers facing customs and related criminal investigations in Turkey. Lawyer Fırat Fesih Kaya provides legal assistance in preparing managers for statements, reviewing customs declarations and corporate records, coordinating interpreter and defense rights, challenging customs assessments and penalties, and developing a coordinated strategy where customs and criminal proceedings overlap.

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