Foreign Company Manager Is Summoned for a Customs Criminal Investigation in Turkey: What Should They Do? (2026 Updated Guide)

A foreign company manager is summoned in Turkey over a customs criminal investigation. Learn about statements, customs documents, personal liability, company records, travel risks, evidence preservation and defense strategy.

A foreign company manager who receives a summons in connection with a Turkish customs criminal investigation should treat the matter differently from an ordinary customs audit or administrative penalty dispute. Customs cases can develop from allegations concerning incorrect declarations, undervaluation, false origin documents, prohibited or restricted goods, undeclared goods, misuse of customs procedures, fraudulent documentation or conduct potentially falling within anti-smuggling legislation. The fact that an individual is a director, general manager or authorized signatory of the company does not by itself establish personal criminal liability. The investigation should focus on the alleged conduct, the individual’s actual responsibilities, knowledge, authority and involvement in the transaction. Before giving a statement, the manager should understand the allegation, preserve relevant evidence and coordinate the company’s customs and criminal defense strategy.

Why Can a Foreign Company Manager Be Summoned?

A manager may be summoned because their name appears in corporate authorization records, customs documentation, commercial contracts, invoices, payment instructions, correspondence or internal approval records. Investigators may also want to determine who controlled the import transaction and who supplied information used in the customs declaration.

Being summoned does not automatically mean that the manager will be prosecuted.

First Determine the Manager’s Procedural Status

One of the first questions should be whether the individual is being requested to provide information as a witness or is being investigated as a suspect.

The procedural rights and defense strategy can differ substantially.

Obtain Information About the Allegation

The defense should identify the customs declarations, shipments, products and time period under investigation.

A manager should avoid attending an interview with only a vague understanding that there is a “customs problem.”

Customs Administrative Liability and Criminal Liability Are Different

An incorrect customs declaration may result in additional customs duties or an administrative penalty without necessarily establishing a criminal offense.

The existence of a customs debt should therefore not automatically be treated as proof of criminal responsibility.

Anti-Smuggling Allegations Require Particular Attention

Where authorities suspect conduct falling within Turkish anti-smuggling legislation, the investigation can become substantially more serious than a conventional tariff dispute.

The defense should identify the exact conduct alleged rather than relying on the general description of “customs fraud” or “smuggling.”

Incorrect Tariff Classification Does Not Automatically Establish Criminal Intent

Classification disputes are common in international trade. Two parties may genuinely disagree about the correct tariff position of technically complex goods.

If the investigation arose from a classification dispute, preserve technical specifications, customs broker communications, previous classifications and any professional advice relied upon by the company.

Customs Valuation Disputes Should Be Examined Separately

A disagreement over customs value can involve transfer pricing, royalties, assists, commissions, related-party transactions or other valuation adjustments.

The fact that Customs determines a higher value does not by itself resolve whether anyone committed a criminal offense.

Country-of-Origin Disputes Can Trigger Investigations

Origin can affect preferential tariffs, additional duties, anti-dumping measures and other import requirements.

Where the investigation concerns origin, obtain manufacturing records, certificates, bills of materials, supplier declarations and logistics documentation.

False Documents Create Greater Exposure

If investigators allege that certificates, invoices or customs documents were fabricated or intentionally altered, the manager should avoid making assumptions about how the documents were produced.

Identify who prepared, supplied, reviewed and submitted each disputed document.

Review the Manager’s Actual Role

Corporate titles alone do not explain how an import transaction was handled.

Determine whether the manager personally negotiated the purchase, approved invoices, instructed the customs broker, communicated with suppliers, approved payments or supervised the logistics team.

Delegation of Customs Functions Can Be Important

Large foreign-owned companies frequently divide customs responsibilities among logistics, finance, procurement, compliance and external customs brokers.

Prepare an organizational chart showing the actual allocation of responsibilities during the relevant period.

Who Gave Instructions to the Customs Broker?

This can become one of the central factual questions.

Preserve emails and other records showing who supplied the tariff code, value, origin, product description and supporting documents used for the declaration.

Customs Broker Involvement Does Not Automatically Eliminate Company Exposure

Using a professional customs broker does not necessarily resolve every question of responsibility. At the same time, broker involvement may be important when determining how the declaration was prepared and what information management reasonably relied upon.

Preserve Emails and Internal Correspondence

Once an investigation is known, relevant communications should be preserved.

Do not delete emails, messaging records, customs files, invoices or internal reports merely because they appear unfavorable.

Avoid Altering Historical Records

Historical invoices, accounting entries, contracts and customs documentation should remain intact.

If the company needs to prepare an explanatory chronology or spreadsheet for defense purposes, it should be clearly identified as a newly prepared document rather than disguised as a historical record.

Prepare a Shipment Chronology

Create a timeline showing purchase order, supplier invoice, shipment, customs declaration, inspection, release, post-clearance review and any subsequent customs decision.

For investigations involving multiple declarations, prepare a separate matrix.

Identify the Products Under Investigation

Record model numbers, quantities, tariff classifications, declared origin, customs value, supplier and customs declaration number for each shipment.

This can reveal whether the allegation concerns a single transaction or a broader historical practice.

Review Company Policies

Internal customs compliance procedures can become relevant. Preserve written policies concerning classification, valuation, origin verification, supplier due diligence and customs broker supervision.

Internal Compliance Evidence May Be Important

Training records, approval procedures and internal audits may help explain how the company attempted to comply with customs requirements.

However, the defense should also investigate whether those procedures were actually followed in the transactions under investigation.

Should the Manager Give a Statement Immediately?

The manager should first understand the procedural status and allegation and obtain appropriate legal assistance.

A criminal statement can affect both the individual’s defense and the company’s broader customs position.

The Right to Legal Assistance Is Important

Where the manager is treated as a suspect, Turkish criminal-procedure protections become directly relevant. A foreign manager should obtain legal assistance before addressing substantive allegations.

Interpreter Rights Should Be Considered

A foreign manager who cannot sufficiently understand Turkish legal terminology should not rely on informal translation by colleagues.

Accurate interpretation is particularly important where technical customs concepts and criminal allegations are being discussed.

Do Not Guess During the Statement

If the manager does not remember a transaction from several years earlier, guessing can create contradictions with documentary evidence.

It may be more appropriate to explain accurately that the individual needs to review the relevant company records.

Separate Personal Knowledge From Company Records

A manager may know general company procedures without personally remembering a specific shipment.

The statement should distinguish personal recollection from information subsequently learned from corporate documentation.

Do Not Accept Responsibility Merely Because of Job Title

A general manager or director should not assume that corporate seniority means personal responsibility for every customs declaration.

The investigation should examine actual conduct and the relevant legal basis for individual liability.

Do Not Blame Employees Without Evidence

The opposite approach is equally risky. A manager should not immediately blame a customs specialist, employee or broker without first reviewing the documentary record.

A fact-based defense is more reliable than shifting responsibility prematurely.

Foreign Parent Company Instructions May Be Relevant

In multinational groups, product descriptions, transfer prices, invoices or origin information may originate from the foreign parent company.

Preserve communications showing where the disputed information originated.

Related-Party Imports Require Careful Analysis

If the Turkish company purchased goods from an affiliated foreign company, investigators may examine customs valuation and commercial documentation closely.

Transfer-pricing documentation and customs valuation should be analyzed separately rather than assuming that compliance with one automatically establishes compliance with the other.

Bank Records May Become Relevant

Payments to suppliers, commissions, royalties and other transfers can be compared with declared customs values.

The company should reconcile accounting and banking information with customs declarations before providing explanations.

Search and Seizure Issues May Arise

Depending on the investigation, authorities may seek corporate records, computers, phones or other evidence.

The legality, scope and execution of investigative measures should be reviewed according to the specific circumstances.

Digital Evidence Can Be Significant

Emails, messaging applications and electronic approval systems may show who made decisions concerning the disputed imports.

Preserve potentially relevant digital evidence and avoid informal attempts to “clean up” company systems after learning of an investigation.

Review Whether Goods Were Restricted or Prohibited

If the investigation concerns goods subject to licensing, product-safety controls or other import restrictions, determine what authorization was required and what documentation existed when the goods entered Turkey.

TAREKS and Technical Compliance Issues Should Be Distinguished

A product-safety or technical-compliance failure does not automatically establish a customs crime.

Determine whether the allegation concerns technical non-compliance, inaccurate customs documentation or deliberate conduct allegedly intended to bypass import controls.

Customs Penalties May Continue Separately

The company may face additional duties and administrative penalties while the criminal investigation proceeds.

The deadlines for customs objections should be protected independently of the criminal defense.

Do Not Ignore the Administrative Case While Defending the Criminal Investigation

A company can lose important customs remedies if it focuses exclusively on the prosecutor’s investigation.

Create separate calendars for customs objections, administrative litigation and criminal-procedure deadlines.

Criminal and Customs Positions Should Be Coordinated

Arguments made in one proceeding can affect another.

For example, a company should avoid asserting in a customs objection that management intentionally chose a particular declaration strategy while simultaneously maintaining an inconsistent factual position in the criminal investigation.

Review Historical Declarations

If authorities are investigating a recurring customs practice, identify other declarations involving the same product, supplier, tariff code, origin or valuation method.

One disputed shipment should not automatically be treated as proof that every historical import involved the same problem.

Create a Historical Exposure Matrix

For each potentially relevant declaration, record the date, product, supplier, tariff code, origin, customs value, broker and manager responsible for the transaction.

This helps define the actual scope of the investigation.

Foreign Managers Should Consider Travel and Notification Issues

If the manager regularly travels between Turkey and other countries, counsel should verify the individual’s procedural status and whether any judicial measures have been imposed.

Do not make assumptions based merely on the existence of an investigation.

Is There Automatically a Travel Ban?

No. Being summoned or investigated does not by itself mean that a travel restriction exists.

Any such measure should be confirmed from the actual judicial record.

What If the Manager Is Outside Turkey?

The procedural response depends on the summons, status of the individual and investigative stage. The manager should obtain Turkish legal advice before ignoring the summons or arranging travel solely to provide a statement.

Company Cooperation Should Be Organized

One designated team should coordinate document collection and communications with counsel.

Uncoordinated responses from multiple employees can produce unnecessary contradictions.

Conduct an Internal Investigation Carefully

For significant cases, the company may need to reconstruct how the customs declarations were prepared.

Interview relevant personnel, preserve documents and compare internal information with the customs file before deciding on the defense strategy.

Supplier Responsibility Should Be Investigated

If the foreign supplier provided incorrect invoices, origin certificates or technical information, preserve the relevant contractual and correspondence evidence.

The supplier’s conduct can become important both to the criminal investigation and subsequent contractual claims.

Review Indemnification Clauses

International supply agreements may allocate responsibility for incorrect product descriptions, origin information, invoices and regulatory documents.

Potential contractual recovery should be preserved without allowing the commercial dispute to interfere with the criminal defense.

What If the Customs Broker Made the Error?

Obtain the broker’s file and instructions. Determine whether the broker independently selected the disputed classification or relied on information supplied by the company.

The answer may affect both criminal and civil responsibility.

Expert Evidence May Be Necessary

Technical customs disputes can require specialists in tariff classification, valuation, origin, engineering or accounting.

Where the criminal allegation depends on a complex customs interpretation, expert analysis can be important.

Avoid Public Statements About the Investigation

Company executives and employees should avoid speculative statements to customers, suppliers or the media.

Statements made outside the formal proceedings can later create inconsistencies.

Immediate Defense Strategy

When a foreign company manager is summoned in a Turkish customs criminal investigation, the company should immediately determine the individual’s procedural status, identify the precise allegation and shipments involved, preserve customs and corporate records, obtain the customs broker’s file, reconstruct decision-making responsibilities, review tariff classification, valuation and origin issues, protect separate customs objection deadlines, coordinate the administrative and criminal defenses and prepare the manager for the statement based on verified facts rather than assumptions.

Frequently Asked Questions

Does being summoned mean the foreign manager will be prosecuted?

No. A summons can occur at the investigation stage and does not itself establish criminal liability.

Can a company director be personally liable for every incorrect customs declaration?

Personal criminal responsibility should be assessed according to the applicable offense and the individual’s actual conduct, knowledge and involvement. Corporate title alone should not be treated as automatic proof.

Should the manager attend without a lawyer?

Where the matter concerns potential criminal liability, obtaining Turkish criminal and customs-law assistance before giving a substantive statement is important.

Can a foreign manager request an interpreter?

Where language assistance is necessary to understand and participate effectively in criminal proceedings, interpreter rights should be evaluated under Turkish criminal procedure.

Does an incorrect tariff code automatically constitute smuggling?

No. A tariff-classification dispute and a criminal allegation are distinct issues. The circumstances and applicable legal requirements must be examined.

What if the customs broker selected the tariff code?

The broker’s role, instructions received and information supplied by the company should be investigated. Broker involvement does not automatically resolve questions concerning responsibility.

Can the company continue challenging customs duties while a criminal investigation is pending?

Potentially, yes. Customs administrative remedies have their own procedural rules and deadlines and should be protected separately.

Can the manager leave Turkey during the investigation?

The existence of an investigation does not automatically establish a travel restriction. Any judicial measure affecting travel should be verified from the actual case record.

Should historical customs declarations be reviewed?

Yes, particularly where investigators allege that the disputed conduct was systematic or repeated.

What is the most important first step?

Determine exactly what conduct is being investigated and the manager’s procedural status before giving a substantive statement. Then reconstruct the transaction from customs, accounting, supplier and internal company records so that the defense is based on documented facts rather than assumptions.

Client-Focused Legal Support for Customs Criminal Investigations in Turkey

Customs criminal investigations involving foreign-owned companies can combine criminal liability, anti-smuggling allegations, customs duties, administrative penalties, tariff classification, valuation, origin disputes, digital evidence and management responsibility. Fırat Fesih Kaya Law Office assists foreign companies, directors and managers facing customs-related investigations in Turkey. Lawyer Fırat Fesih Kaya provides legal assistance in preparing managers for statements, reviewing customs and criminal files, coordinating technical evidence, challenging customs assessments and penalties, and developing a coordinated defense where administrative and criminal proceedings arise from the same import transactions.

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