Customs Disputes Arising from International Supply Chain Disruptions: 2026 Legal Guide for Foreign Companies in Turkey

Customs Disputes Arising from International Supply Chain Disruptions: 2026 Legal Guide for Foreign Companies in Turkey

Learn how international supply chain disruptions can cause customs valuation, transit, warehousing, demurrage, origin, force majeure, and penalty disputes in Turkey, and how foreign companies can protect their rights in 2026.

International supply chains may be disrupted by war, sanctions, port closures, transport restrictions, natural disasters, labour disputes, vessel delays, container shortages, cyberattacks, production failures, and sudden regulatory changes.

For companies trading with Turkey, these disruptions can create more than commercial inconvenience. They may also result in serious customs disputes involving customs valuation, temporary storage, transit deadlines, customs warehouses, origin documents, import licences, demurrage expenses, abandoned goods, administrative penalties, and special customs procedures.

A shipment delayed outside the importer’s control may arrive after the expiry of an import permit. Goods intended for one route may be redirected through another country. Freight costs may increase after the commercial invoice is issued. Original customs documents may arrive late or become inconsistent with the physical movement of the goods.

Foreign importers, exporters, manufacturers, freight forwarders, and logistics companies should therefore treat supply chain disruption as both a contractual and customs-law risk.

Why Supply Chain Disruptions Create Customs Disputes

Customs procedures depend heavily on accurate information and compliance with strict deadlines.

A disruption may change:

• The country of dispatch
• The transit route
• The port of entry
• The freight cost
• The carrier
• The customs office
• The delivery date
• The consignee
• The customs procedure
• The availability of original documents
• The condition or quantity of the goods

If customs declarations and supporting documents are not updated correctly, authorities may conclude that the declaration is inaccurate or that the applicable customs procedure has been violated.

The dispute may continue even where the company did not cause the underlying disruption.

Main Causes of International Supply Chain Disruption

Customs disputes may arise from:

• Armed conflicts
• International sanctions
• Embargoes and export restrictions
• Port congestion
• Border closures
• Strikes
• Natural disasters
• Pandemics
• Cybersecurity incidents
• Container shortages
• Vessel breakdowns
• Carrier insolvency
• Sudden route changes
• Increased freight charges
• Supplier bankruptcy
• Production delays
• Customs-system failures
• Changes in product safety rules

The legal consequences depend on the customs procedure, applicable deadline, documents, contractual allocation of risk, and measures taken by the company after the disruption occurred.

Customs Valuation Disputes Caused by Increased Freight Costs

Supply chain disruption frequently increases freight, insurance, storage, handling, and security expenses.

Under Turkish customs valuation rules, transport and insurance costs incurred up to the place where goods enter the Turkish Customs Territory are generally included in customs value. For sea imports, the relevant place is normally the Turkish port where the goods are unloaded; for land and air transport, it is the relevant border point or international airport.

This may create disputes over:

• Emergency freight surcharges
• Fuel surcharges
• War-risk insurance
• Route-diversion costs
• Container imbalance charges
• Additional security expenses
• Port congestion surcharges
• Transshipment costs
• Airfreight replacing maritime transport

The importer must determine whether each cost arose before or after the legally relevant place of importation.

Failure to include a pre-import transport cost may result in additional customs duties, import VAT, interest, and administrative penalties.

Demurrage, Detention, and Storage Costs

Delays often generate substantial demurrage, container detention, terminal storage, and warehouse charges.

The customs treatment of these costs depends on:

• When the cost arose
• Why it arose
• Whether it relates to international transportation
• Whether it was incurred before or after entry
• Whether it was included in the sales price
• Whether it can be separated objectively
• Which party was contractually responsible

Not every delay-related cost should automatically be included in customs value. However, the importer must maintain invoices, carrier statements, terminal records, contracts, and payment documents showing the nature and timing of the expense.

A general invoice stating only “delay charges” may not be sufficient.

Changes to the Transportation Route

A vessel or truck may be redirected because of a closed port, conflict zone, border restriction, or carrier decision.

Route changes may affect:

• Country of dispatch
• Customs entry office
• Transit declaration
• Freight value
• Direct transport conditions
• Preferential origin treatment
• Transport-document consistency
• Sanctions screening

If goods benefiting from preferential tariff treatment pass through a third country, the importer may need to prove that the applicable direct transport or non-manipulation conditions were satisfied.

Transit through another jurisdiction does not necessarily eliminate preferential treatment, but the importer should preserve evidence showing that the goods remained under customs supervision and were not altered beyond permitted operations.

Origin Documentation Problems

Supply chain disruptions may prevent the timely delivery of:

• A.TR Movement Certificates
• EUR.1 Movement Certificates
• Certificates of origin
• Supplier declarations
• Invoice declarations
• Manufacturing documents

An importer may be required to clear the goods without the original preferential document and later seek repayment or correction where the law permits.

Disputes may also arise where:

• The document shows the original port
• The goods arrived through a different route
• The exporter changed during transit
• The invoice was reissued
• The transport documents identify different parties
• The goods were stored in a third country

The company should not alter an origin document informally to match changed logistics. Any correction or replacement must follow the applicable official procedure.

Customs Classification Disputes Following Emergency Substitution

A supplier may replace unavailable goods with technically similar products during a supply crisis.

However, a substitute product may have:

• A different material composition
• Different specifications
• A different function
• Additional connectivity features
• A different country of origin
• A different tariff code
• Different product safety requirements

Using the tariff code approved for the original product may lead to underpaid duties or import-control violations.

Companies should conduct a new classification review whenever a product, component, model, specification, or manufacturing source changes.

Import Licence and Product Safety Problems

A delay may cause a shipment to arrive after:

• An import licence expires
• A product safety certificate becomes invalid
• An annual communiqué changes
• A quota period closes
• A technical standard is replaced
• A surveillance measure takes effect
• An additional customs duty is introduced

The applicable rules are usually determined by the legal regime in force at the relevant customs-processing date rather than solely by the date of the purchase contract.

A company should not assume that rules applicable when the goods were ordered will necessarily remain applicable when the customs declaration is registered.

Temporary Storage Risks

Goods arriving in Turkey may remain in temporary storage until assigned to an appropriate customs procedure.

Disruption may prevent the importer from completing clearance because:

• Documents are missing
• Payment has not been processed
• Product inspections are pending
• The buyer refuses delivery
• The licence has expired
• The final destination has changed

If legal deadlines are not observed, the goods may become subject to liquidation, sale, abandonment, re-export, destruction, or other customs measures.

The importer should immediately evaluate available procedural options rather than allowing storage time to expire.

Customs Warehouse Disputes

Customs warehousing may provide temporary relief when goods cannot be released into free circulation.

However, warehouse operations create their own risks involving:

• Inventory discrepancies
• Unauthorized handling
• Missing goods
• Deterioration
• Ownership changes
• Transfer between warehouses
• Expired guarantees
• Incorrect warehouse declarations
• Failure to discharge the procedure

A disruption does not remove the warehouse operator’s or declaration holder’s responsibility to maintain accurate records.

Where goods are damaged, lost, destroyed, or become commercially unusable, the parties should document the event immediately and notify the relevant authorities where required.

Transit Procedure Disputes

Transit operations may be disrupted by road closures, border congestion, customs strikes, accidents, theft, vehicle breakdowns, or security incidents.

The World Trade Organization’s Trade Facilitation Agreement includes measures intended to facilitate the movement, release, and clearance of goods, including goods in transit. It also encourages risk-based controls that focus resources on higher-risk consignments while facilitating lower-risk trade.

Nevertheless, companies remain responsible for complying with transit requirements.

Disputes may involve:

• Missed presentation deadlines
• Failure to reach the destination customs office
• Broken customs seals
• Unauthorized route changes
• Missing transit documents
• Quantity shortages
• Guarantee claims
• Suspected diversion into the domestic market

The carrier, principal, guarantor, importer, and customs broker may dispute who is legally responsible for the customs debt.

Temporary Admission and ATA Carnet Problems

Goods imported temporarily for trade fairs, demonstrations, testing, repair, exhibitions, or professional use must generally be re-exported or assigned to another lawful customs treatment within the permitted period.

Supply chain disruption may prevent timely re-export because of:

• Cancelled flights
• Closed borders
• Carrier unavailability
• Event postponement
• Sanctions
• Export licence problems
• Equipment breakdown

The company should apply for an extension before the authorized period expires where legally possible.

Waiting until after the deadline may create customs debt, penalties, and problems with the ATA Carnet guaranteeing association.

Inward Processing Disputes

Manufacturers may import inputs under inward processing arrangements subject to production and export commitments.

Supply disruptions can cause:

• Missing raw materials
• Production delays
• Export cancellation
• Customer insolvency
• Changed product specifications
• Failure to meet export deadlines
• Inability to close the authorization
• Unreleased customs guarantees

A company should review the authorization terms and apply for extensions or amendments where available.

Commercial hardship alone does not always eliminate customs liability. The company must demonstrate the event, its effect on performance, and the steps taken to reduce the consequences.

Export Disputes and Failure of Goods to Leave Turkey

Goods declared for export remain subject to customs supervision and must leave the Turkish Customs Territory through the applicable procedure. The exporter or other authorized party may be responsible for lodging the required export or exit declaration.

Disputes may arise where:

• The carrier cancels the shipment
• Goods remain at the port
• The customs exit confirmation is missing
• Goods are redirected to another destination
• The foreign buyer rejects delivery
• Export restrictions change
• The goods return to Turkey

Missing exit confirmation may also affect VAT, inward processing, origin, and incentive obligations.

Exporters should reconcile customs declarations with carrier records and electronic exit information.

Damaged, Lost, or Destroyed Goods

Goods may be damaged during delay, transshipment, warehouse storage, or emergency transportation.

The customs consequences depend on whether the goods:

• Were damaged before import
• Were damaged under customs supervision
• Were totally destroyed
• Were partially lost
• Can still be sold
• Will be re-exported
• Will be abandoned
• Will be destroyed under official supervision

Survey reports, photographs, insurance records, terminal reports, carrier statements, and customs inspection records are essential.

Destroying or disposing of goods without customs authorization may create additional liability.

Force Majeure Under Customs Law

Businesses frequently describe port closures, conflicts, disasters, and transport restrictions as force majeure.

However, a contractual force majeure clause does not automatically cancel a customs obligation.

The company must examine:

• Whether customs legislation recognizes relief
• Whether the event was unforeseeable or unavoidable
• Whether the event directly prevented compliance
• Whether an extension was requested promptly
• Whether official evidence exists
• Whether alternative performance was possible
• Whether the company acted diligently

Force majeure should be documented through official notices, carrier statements, port records, government restrictions, weather reports, insurance files, and dated internal correspondence.

A general claim that the supply chain was disrupted is unlikely to be sufficient by itself.

Administrative Penalties Following Delays

Customs authorities may impose penalties where disruption leads to:

• Incorrect declarations
• Unpaid duties
• Missed deadlines
• Unauthorized use of goods
• Failure to discharge a customs procedure
• Missing documents
• Incorrect origin claims
• Inaccurate quantities
• Breach of transit obligations

The company should distinguish between:

• The underlying customs debt
• The administrative penalty
• Interest or late-payment charges
• Procedural consequences
• Possible criminal allegations

Even where the additional customs duty is legally due, the company may still have arguments concerning the penalty, fault, interpretation, force majeure, proportionality, or procedural legality.

Liability Between Commercial Parties

Supply chain disruption often creates parallel disputes between:

• Buyer and seller
• Importer and exporter
• Carrier and cargo owner
• Freight forwarder and principal
• Customs broker and importer
• Warehouse operator and owner
• Insurer and insured
• Manufacturer and distributor

Customs authorities are not necessarily bound by the parties’ contractual allocation of costs and responsibilities.

For example, an Incoterms clause may allocate freight expenses between buyer and seller, but customs value must still be determined under customs legislation.

The party paying an administrative penalty may later seek contractual compensation from another party where the agreement and facts support such a claim.

Evidence Required in a Customs Dispute

A company should preserve:

• Customs declarations
• Commercial invoices
• Freight invoices
• Bills of lading
• Delivery orders
• Insurance policies
• Port and terminal records
• Container tracking data
• Carrier notices
• Route-change instructions
• Customs broker correspondence
• Origin documents
• Import licences
• Inspection records
• Warehouse records
• Government restrictions
• Force majeure notices
• Photographs and survey reports
• Payment records
• Contracts and Incoterms provisions

Digital supply-chain records may be especially valuable where they establish the chronology of route changes, delays, and additional expenses.

How to Challenge a Customs Decision

Depending on the nature of the dispute, legal remedies may include:

• Correction of the customs declaration
• Administrative objection
• Application for repayment or remission
• Settlement where legally available
• Request for extension or procedural relief
• Administrative court proceedings
• Appeal before a regional administrative court
• Further judicial review where permitted

Customs deadlines are strict and usually begin from formal notification.

Commercial negotiations with the seller, carrier, or broker do not suspend the deadline for challenging a customs decision.

Preventing Supply Chain-Related Customs Disputes

Foreign companies should establish disruption-response procedures before a crisis occurs.

Recommended controls include:

1. Alternative supplier and route planning
2. Product-specific GTIP files
3. Updated origin documentation
4. Customs valuation procedures for emergency charges
5. Daily monitoring of temporary storage periods
6. Transit tracking systems
7. Customs warehouse reconciliation
8. Licence-expiry alerts
9. Force majeure evidence protocols
10. Customs broker escalation rules
11. Central document retention
12. Immediate legal review of route or product changes

The WTO recognizes that simplified procedures, risk management, digital processes, and cooperation between customs authorities can improve supply chain resilience and reduce unnecessary trade delays.

2026 Customs Risk Assessment

In 2026, international traders should expect supply chain disruptions to be examined through increasingly detailed electronic customs, transport, payment, and inventory records.

Authorities may compare:

• Customs declarations
• Carrier data
• Port records
• Accounting systems
• Warehouse inventories
• Origin information
• Payment records
• Product safety documents

A company’s strongest defence is a contemporaneous and consistent record explaining what happened, why the original procedure could not be completed, and which corrective measures were taken.

Businesses should not wait until a penalty decision is issued. Early intervention may preserve options involving extensions, amendments, re-export, procedure changes, correction, or administrative applications.

Frequently Asked Questions

1. Can a supply chain disruption eliminate customs liability?

Not automatically. The legal effect depends on the applicable customs procedure, the cause of the disruption, available evidence, and whether the company acted within the required period.

2. Are increased freight costs included in customs value?

Transport and insurance costs incurred up to the relevant place of entry into Turkey are generally included. Costs arising after that point require separate assessment.

3. Is demurrage always included in customs value?

No. Its treatment depends on the reason, timing, contractual structure, and connection with transportation before or after importation.

4. What happens if an import licence expires during transport?

The importer may be required to obtain a new or extended authorization, depending on the applicable legislation. Shipment date alone may not preserve the old licence.

5. Can preferential origin treatment be lost after a route change?

It may be questioned if direct transport or non-manipulation conditions cannot be proven. Customs-supervision and transit evidence should be preserved.

6. Can a transit deadline be extended after a border closure?

Relief may be available depending on the procedure and facts, but the responsible party should contact customs immediately and document the closure.

7. Does a contractual force majeure clause bind customs authorities?

No. A private contract does not automatically determine public-law customs consequences.

8. Who is responsible for a customs broker’s mistake during a disruption?

Responsibility depends on the customs rules, representation structure, declaration, and broker agreement. The importer may remain liable toward customs authorities.

9. Can goods delayed in customs be re-exported?

Re-export may be possible depending on the legal status of the goods, applicable restrictions, and customs authorization.

10. Can customs penalties caused by supply chain disruption be challenged?

Yes. Additional duties, penalties, transit liabilities, valuation findings, and procedural decisions may be challenged through the applicable administrative and judicial remedies.

Client-Focused Customs Dispute Support

International supply chain disruption can quickly develop into customs debt, administrative penalties, warehouse disputes, transit claims, licence problems, and prolonged litigation.

Fırat Fesih Kaya Law Office advises foreign investors, importers, exporters, manufacturers, logistics providers, customs warehouse operators, distributors, and multinational companies on customs valuation, freight and demurrage disputes, transit procedures, force majeure claims, origin documentation, customs penalties, administrative objections, and litigation.

Early legal review can help preserve evidence, protect procedural deadlines, and prevent a temporary logistics problem from becoming a long-term customs liability.

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

Contact Fırat Fesih Kaya Law Office for strategic, confidential, and business-focused legal support concerning customs disputes caused by international supply chain disruptions.

Legal Disclaimer: This article provides general information and does not constitute legal advice. Customs consequences depend on the goods, route, contractual terms, customs procedure, deadlines, evidence, and specific circumstances of each disruption.