Turkish customs suspects a fake or undervalued import invoice? Learn how foreign exporters and importers can prove the real transaction price, challenge customs valuation, protect company directors, recover seized goods and defend against customs and smuggling allegations in Turkey.

A foreign company involved in an import transaction in Turkey may suddenly face a serious customs investigation because Turkish customs authorities suspect that the commercial invoice submitted with the declaration is false, altered, artificially reduced or different from the invoice actually used between the buyer and seller. These allegations should never be treated as a routine documentation problem. A disputed invoice can lead to reassessment of the customs value, additional import duties, substantial administrative penalties, examination of previous imports, seizure of commercial goods and, where intentional customs evasion is suspected, a criminal investigation under Turkey’s anti-smuggling legislation. At the same time, a customs authority’s suspicion that an invoice is false does not itself establish that the foreign exporter or Turkish importer committed fraud or smuggling. Turkish customs valuation rules provide a structured method for determining the customs value of imported goods, beginning principally with the transaction-value method and moving to alternative methods only when the applicable legal conditions require it. The Ministry of Trade also expressly recognizes circumstances such as an understated invoice, an undisclosed payment to the exporter, submission of a fake invoice or detection of double invoicing as situations that may affect the determination of customs value. (https://ticaret.gov.tr) A foreign company defending such a transaction in 2026 should therefore focus on proving the economic reality of the sale through independent commercial evidence rather than attempting to defend the invoice as an isolated document.

Why Do Turkish Customs Authorities Suspect Fake Invoices?

The suspicion usually arises because information appearing on the customs invoice does not correspond with other evidence available to customs.

The declared price may appear unusually low compared with identical or similar products.

Banking records may show payments exceeding the invoice amount.

A foreign customs declaration may contain another value.

The supplier’s accounting records may show a different sales price.

Two invoices bearing different amounts may exist for the same shipment.

Correspondence between the parties may refer to a higher price.

The commercial invoice may have been altered after issuance.

The alleged exporter may not exist or may not have conducted the transaction attributed to it.

Each scenario requires a different defense.

A Low Invoice Is Not Automatically a Fake Invoice

This distinction is fundamental.

A company can legitimately purchase products below ordinary market prices.

A supplier may grant volume discounts.

Goods may be obsolete.

Products may contain defects.

The seller may be liquidating inventory.

The buyer may have negotiated preferential pricing under a long-term supply agreement.

The goods may be samples, discontinued stock or products sold during a financial restructuring.

A price that customs considers unusually low therefore requires explanation, but price difference alone should not automatically be equated with invoice falsification.

Customs Value Is a Legal Concept

Commercial market value and customs value are not always identical concepts.

The Ministry of Trade explains that Turkish customs valuation follows the methods established under Customs Law No. 4458 and the Customs Regulation. The methods include transaction value, transaction value of identical goods, transaction value of similar goods, deductive value, computed value and the final method. They are generally applied sequentially, meaning authorities should not simply select an arbitrary value because they distrust an invoice. (https://ticaret.gov.tr)

This distinction can become one of the central issues in a customs valuation defense.

What Is the Transaction Value?

For ordinary commercial imports, the starting point is generally the price actually paid or payable for the goods sold for export to Turkey, subject to the statutory conditions and required adjustments.

Therefore, proving what the buyer actually agreed to pay is crucial.

The Invoice Should Never Be Defended Alone

A genuine international transaction normally leaves a substantial documentary trail.

The company should reconstruct that trail.

The strongest defense typically connects:

purchase negotiations → purchase order → sales agreement → commercial invoice → shipping documents → bank payment → accounting records → customs declaration → inventory records.

If all these independent records tell the same story, the credibility of the declared transaction increases considerably.

Start With the Sales Agreement

The contract can establish the agreed price, quantity, delivery conditions, payment schedule, discounts and other commercial terms.

If the contract predates the customs investigation, it can provide strong contemporaneous evidence.

Purchase Orders Can Be Important

Many international transactions do not involve lengthy formal contracts.

Instead, commercial terms may be established through purchase orders and order confirmations.

These should be preserved.

Bank Records Are Often Critical

Where customs alleges that an invoice does not reflect the genuine price, bank records can become some of the most important evidence.

The importer should identify every payment connected with the shipment.

Reconcile the Invoice With the Payment

Suppose the invoice shows EUR 250,000.

The company should demonstrate how EUR 250,000 was actually paid.

If the buyer made several installments, each transfer should be identified.

What If the Bank Payment Is Higher Than the Invoice?

That does not automatically prove a fake invoice.

The additional payment may concern another shipment, freight, insurance, royalties, tooling, technical services, an advance payment or another commercial obligation.

But the difference must be explained clearly.

Unexplained Additional Payments Are Dangerous

Suppose the customs invoice states EUR 200,000 but the buyer transfers EUR 350,000 to the exporter.

If the company cannot explain the additional EUR 150,000, customs authorities may question whether the declared price reflects the genuine transaction.

Build a Payment Reconciliation Table

For complicated transactions, the company should match every transfer with the obligation it satisfies.

For example:

Invoice A → EUR 150,000

Invoice B → EUR 100,000

Freight invoice → EUR 20,000

Installation services → EUR 30,000

Credit note → minus EUR 10,000

This can clarify an otherwise suspicious banking pattern.

What Is Double Invoicing?

Double invoicing generally refers to a situation where two different invoices are generated in relation to the same commercial transaction, particularly where one allegedly reflects the real commercial price while another lower-value invoice is presented to customs.

This can create serious customs and criminal exposure.

The Ministry of Trade’s customs-valuation guidance expressly refers to identified double invoicing and fake invoices as circumstances relevant to customs-value determination. (https://ticaret.gov.tr)

Two Invoices Do Not Always Mean Fraud

Companies sometimes legitimately generate different documents.

There may be a pro forma invoice and final commercial invoice.

There may be a corrected invoice.

A credit note may change the final price.

One invoice may cover goods while another covers services.

An ERP system may produce an internal document that is not a commercial invoice.

The company must establish why each document exists.

Pro Forma Invoice Versus Commercial Invoice

This is a common source of misunderstanding.

A pro forma invoice may be issued before final shipment and contain an estimated value.

The final commercial invoice may later contain another amount.

That difference can be perfectly legitimate if supported by the transaction history.

Preserve the Chronology

The company should demonstrate:

when the pro forma invoice was issued;

when the final quantity became known;

when the commercial invoice was issued;

why the value changed;

and which invoice was actually paid.

Chronology can be more persuasive than explanation alone.

Corrected Invoices

A supplier may issue an invoice containing a typographical error and subsequently correct it.

The original document should not be destroyed.

Both versions and the correspondence explaining the correction should be preserved.

Never Backdate a Corrected Invoice

Creating a new document that appears to have existed before the customs declaration can significantly increase the company’s risk.

Corrections should remain transparent.

ERP Records Can Prove Authenticity

Modern companies create invoices through accounting or enterprise-resource-planning systems.

Those systems may preserve creation dates, user information, approval history and modification logs.

Such metadata can become valuable evidence.

Example: Customs Claims the Invoice Was Created Later

Suppose customs alleges that a EUR 400,000 invoice was created only after authorities questioned the declared value.

ERP logs showing that the invoice was generated two weeks before shipment and automatically posted into the accounting system can materially undermine that allegation.

Preserve Original Electronic Files

Do not merely print invoices.

Preserve the original electronic records, accounting entries and associated metadata.

Foreign Exporter’s Accounting Records

A foreign supplier accused of issuing a fake invoice should examine its own accounting records.

If the sale was recorded at exactly the declared amount before any Turkish customs investigation existed, that can provide powerful corroborating evidence.

Tax Records From the Exporting Country

Depending on the jurisdiction and circumstances, foreign tax or VAT records may also corroborate the transaction.

The evidentiary usefulness will depend on the particular system.

Export Customs Declaration

Where the exporting country requires an export declaration, the value reported there can also become relevant.

A major discrepancy between the foreign export declaration and Turkish import declaration should be investigated immediately.

What If the Foreign Export Declaration Shows a Different Price?

Do not assume fraud.

Differences can sometimes result from currency conversion, freight treatment, customs valuation rules, later adjustments or clerical errors.

But the company must be able to reconcile them.

Shipping Documents

Bills of lading, CMR documents, airway bills and packing lists can help establish the identity, quantity and chronology of the shipment.

Quantity Matters in Invoice Investigations

Sometimes the alleged value discrepancy actually results from a quantity discrepancy.

For example, one invoice may concern 1,000 units while customs believes 1,500 units entered Turkey.

The quantity issue should be resolved before comparing unit prices.

Unit Price Analysis

The company should calculate the actual unit price.

Comparing total invoice amounts without considering product specifications and quantities can be misleading.

Identical Product Does Not Always Mean Identical Price

The same product may be sold at different prices depending on quantity, delivery date, warranty, customer relationship, payment terms and market conditions.

Volume Discounts

A Turkish importer purchasing 100,000 units may legitimately pay substantially less per unit than another importer purchasing 500 units.

The foreign supplier should preserve its pricing policy and comparable customer records where appropriate.

Long-Term Supply Agreements

A fixed-price contract signed years earlier can explain why the importer paid below the current spot-market price.

The contract date is therefore important.

Distressed Inventory

A supplier may sell stock at a substantial discount because it needs immediate liquidity.

Corporate records documenting the liquidation or discount program can support the transaction.

Defective Goods

Second-quality or defective products may be substantially cheaper than standard products.

Inspection reports and quality documentation can demonstrate why.

Obsolete Machinery

Used or obsolete industrial equipment can have a price far below the cost of new machinery.

Serial numbers, manufacturing dates, operating hours and technical condition should be documented.

Related-Party Transactions Require Particular Attention

Customs authorities may scrutinize transactions between a Turkish subsidiary and its foreign parent, sister company or other related entity.

The relationship does not automatically make the invoice false.

However, the company should be prepared to demonstrate that the declared price satisfies the applicable customs valuation rules.

Transfer Pricing and Customs Valuation Are Not Identical

A price accepted for corporate tax transfer-pricing purposes should not automatically be assumed to resolve customs valuation.

The legal frameworks pursue different objectives.

Companies should analyze both.

Royalty and License Payments

Customs investigations sometimes arise because authorities believe payments connected with imported goods were excluded from customs value.

The company should review licensing arrangements carefully.

Service Payments

Payments for engineering, installation, training or technical services can also create confusion.

The company should establish whether those payments are legally part of the customs value rather than simply assuming that every separate service invoice is irrelevant.

Freight and Insurance

Depending on the delivery terms and applicable valuation rules, transportation and insurance elements may affect the customs value.

The invoice and Incoterm should therefore be reviewed together.

Incoterms Can Explain Price Differences

A CIF price and an EXW price for the same goods will naturally differ.

Customs comparisons that ignore delivery terms may be misleading.

Currency Conversion

The Ministry of Trade explains that foreign currency amounts relevant to customs value are converted into Turkish lira using the applicable Central Bank selling exchange rate at the date the customs liability arises. (https://ticaret.gov.tr)

Companies should verify that apparent discrepancies are not merely currency or timing differences.

Discounts Must Be Documented

An undocumented statement that “the supplier gave us a 40% discount” is weak evidence.

The company should produce contemporaneous correspondence, contractual provisions, price lists or credit documentation supporting the discount.

Credit Notes

A post-sale credit note can affect the economic relationship between buyer and seller.

Its customs consequences should be examined carefully rather than automatically deducted from the declared value.

Rebates

Annual volume rebates can create complex customs valuation questions.

The company should determine when the rebate became legally and commercially ascertainable.

Related Payments to Third Parties

Customs may investigate whether the importer paid part of the purchase price to another entity at the seller’s direction.

Payments should therefore be analyzed economically, not merely according to recipient name.

What If Customs Obtains the Supplier’s “Real Invoice”?

The first question should be whether it is actually a commercial invoice for the same transaction.

Compare:

invoice number;

date;

product;

quantity;

currency;

Incoterm;

buyer;

shipment;

and payment terms.

Two superficially similar documents may relate to different transactions.

Document Forensics Can Become Necessary

Where customs alleges alteration or fabrication, forensic examination of electronic documents may become appropriate.

Metadata, email attachments, server records and digital signatures may help determine when a document was created.

Email Evidence Can Be Crucial

Commercial negotiations frequently establish the genuine price more clearly than the final invoice.

Preserve the entire email chain.

Do Not Produce Selective Emails

A single sentence removed from context can be misleading.

The complete commercial negotiation should be reviewed.

WhatsApp and Messaging Records

Sales managers often negotiate prices through messaging applications.

Those communications can support or damage the defense.

They should be preserved.

Do Not Delete Messages After the Investigation Starts

Document destruction can create serious evidentiary and potentially separate legal problems.

Preservation should begin immediately.

What If an Employee Created the Wrong Invoice?

The company should establish precisely what occurred.

Was it a clerical mistake?

Did the employee misunderstand instructions?

Was an old invoice template used?

Was there deliberate manipulation?

Corporate and individual responsibility may depend on the answer.

Individual Responsibility Must Be Established Separately

The fact that an incorrect invoice exists does not automatically establish that every director, shareholder or manager knew about it.

Investigators should examine actual participation and knowledge.

Foreign Directors

A foreign director living outside Turkey may have had no involvement in daily customs declarations.

Corporate title should not be confused with factual participation.

Turkish Subsidiary Managers

Likewise, an authorized signatory may not personally determine customs values.

The company’s internal customs workflow should be documented.

Who Approved the Invoice?

Identify:

who negotiated the price;

who generated the invoice;

who approved it;

who sent it to Turkey;

who supplied it to the customs broker;

and who approved the customs declaration.

This chain can be decisive.

Customs Broker Involvement

The customs broker usually relies on documentation supplied by the importer.

The company should preserve exactly what was sent to the broker.

Did the Broker Alter Anything?

If the invoice supplied to the broker differs from the foreign supplier’s original invoice, determine where the difference arose.

Email attachments and document hashes may become relevant.

Customs Value Reassessment

If customs rejects the declared value, it does not necessarily have unlimited discretion to substitute any price.

The Ministry of Trade describes a sequential valuation framework and expressly states that arbitrary or fictitious customs values cannot be used under the final valuation method. (https://ticaret.gov.tr)

A foreign company should therefore examine not only whether its own declared value is defensible but also whether customs calculated the replacement value lawfully.

Ask How Customs Calculated the New Value

Was it based on identical goods?

Similar goods?

A database comparison?

Another importer?

Domestic retail prices?

A foreign export declaration?

The methodology matters.

Comparator Transactions Must Actually Be Comparable

Products can differ by model, quality, specification, quantity, delivery conditions and commercial level.

A comparison should be tested carefully.

Customs Penalties Can Be Substantial

The Ministry of Trade explains that where the declared customs value is found deficient under the relevant provisions, Customs Law Article 234 can require collection of the additional import duties together with an administrative fine calculated at three times the relevant tax difference, subject to statutory exceptions. (https://ticaret.gov.tr)

A seemingly modest valuation dispute can therefore produce substantial financial exposure.

Example of Financial Exposure

Suppose customs alleges that the genuine transaction value was EUR 1 million rather than the declared EUR 600,000.

The company is not merely disputing a EUR 400,000 valuation difference.

Authorities may calculate additional import-related liabilities and administrative penalties based on the resulting tax difference.

The commercial exposure can therefore be significantly greater.

Fake Invoice Allegations Can Become Criminal

The Ministry’s customs-valuation guidance expressly states that the provisions of Anti-Smuggling Law No. 5607 remain reserved where customs valuation violations are identified. (https://ticaret.gov.tr)

Where authorities believe the invoice was intentionally fabricated to evade customs obligations, the company should immediately determine whether a prosecutor’s investigation has begun.

Administrative and Criminal Liability Are Different

A customs authority can assess additional duties and an administrative penalty while prosecutors separately investigate alleged criminal conduct.

The two files should be coordinated but not confused.

Paying Customs Duties Does Not Necessarily End the Criminal Case

Where deliberate smuggling is alleged, payment of an additional customs assessment should not automatically be assumed to terminate criminal exposure.

Obtain the Criminal Investigation Number

If Customs Enforcement has referred the matter to prosecutors, identify the relevant Public Prosecutor’s Office and investigation number.

What Is the Alleged Criminal Conduct?

The defense should identify whether authorities allege:

false invoice submission;

double invoicing;

concealed payment;

false exporter information;

undervaluation;

document alteration;

or another customs-related offense.

A generic accusation of “customs fraud” is insufficient for defense preparation.

Search and Seizure Risk

Serious fake-invoice investigations can lead authorities to seek commercial records and electronic evidence.

Companies should preserve records and obtain legal assistance immediately if investigative measures are taken.

Goods May Also Be Seized

If the imported goods remain available and authorities consider them relevant to the alleged offense, seizure can become an issue.

Temporary seizure should be distinguished from permanent forfeiture.

Can the Goods Be Released?

Potentially, depending on the legal basis for their continued retention.

The company should examine whether physical possession remains necessary after the goods have been identified, sampled or otherwise documented.

Perishable and Seasonal Goods

Urgency should be emphasized where continued detention can destroy commercial value.

Storage and demurrage costs should also be documented.

Historical Imports Can Become the Bigger Problem

A fake-invoice allegation concerning one transaction may cause customs authorities to examine previous declarations involving the same supplier.

This is especially important in 2026 because the Ministry of Trade continues intensive secondary and post-clearance controls using risk-analysis systems. The Ministry reported TRY 8.9 billion in additional assessments and penalties from such controls during the first seven months of 2026. (https://ticaret.gov.tr)

Immediately Review Previous Imports

The company should identify every transaction involving:

the same supplier;

the same product;

the same pricing structure;

the same GTIP;

and the same customs valuation methodology.

Look for Inconsistencies Before Customs Finds Them

Compare declared customs values with accounting records and bank payments.

Any unexplained difference should be investigated internally.

Do Not Conceal Genuine Problems

If the internal review identifies an actual error, the company should evaluate available legal and procedural options.

Attempting to conceal the problem can substantially worsen the position.

Foreign Headquarters Should Conduct Its Own Review

A multinational should not rely exclusively on the Turkish subsidiary’s explanation.

The foreign exporter or parent company may possess accounting, ERP and banking evidence that provides a more complete picture.

Protect Original Evidence

Foreign headquarters should preserve original invoices, purchase orders, ERP records, emails, export declarations and payment records.

Translation of Foreign Evidence

Important foreign-language documents may need reliable Turkish translations for use in administrative or judicial proceedings.

Authentication May Be Relevant

Depending on the type and purpose of the foreign document, applicable authentication requirements should be considered.

Customs Should Not Be Given an Unstructured Document Dump

Thousands of pages of records can obscure the strongest defense.

The company should organize evidence around the transaction chronology.

Create a Transaction Evidence Matrix

For each disputed shipment, compare:

Purchase Order | Invoice | Declared Value | Bank Payment | Export Declaration | Turkish Customs Declaration | Accounting Entry | Delivery Document

Every discrepancy should have an explanation.

Create a Separate Valuation File

The valuation file should explain the commercial reason for the price and demonstrate why the transaction satisfies the applicable customs rules.

Independent Accounting Analysis

In complex cases, an accountant or forensic financial expert may help trace payments and reconcile transactions.

Independent Technical Analysis

If the invoice dispute is connected with GTIP or product identity, technical expertise may also be necessary.

Customs Settlement

Where the dispute produces qualifying customs duties and penalties, available settlement mechanisms may need to be evaluated.

But settlement should not automatically be chosen where the central allegation—that the invoice is fake—is demonstrably false.

Protect Administrative Objection Deadlines

If customs issues an additional assessment or penalty, the company should identify the formal notification date immediately and calculate the applicable objection deadline.

The criminal investigation should not distract management from administrative deadlines.

A Foreign Parent Company’s Internal Approval Is Not the Deadline

Waiting for headquarters to authorize litigation does not ordinarily suspend Turkish procedural periods.

Internal escalation must therefore occur rapidly.

Challenge the Replacement Customs Value Too

Even if customs legitimately questions the invoice, its own alternative valuation may still be incorrect.

Both issues should be examined independently.

Example: Genuine Clearance Sale

A foreign manufacturer normally sells equipment for EUR 100,000 per unit.

It discontinues a product line and sells ten units to a Turkish distributor for EUR 45,000 each.

Customs suspects undervaluation.

The defense should produce board or management decisions concerning the clearance, sales campaigns, offers to other customers, inventory records and payment evidence demonstrating that EUR 45,000 was genuinely the commercial price.

Example: Alleged Double Invoice

Customs finds one document showing EUR 500,000 and another showing EUR 800,000.

The company establishes that the EUR 800,000 document was a preliminary quotation including installation and training, while the EUR 500,000 final invoice covered only imported machinery after services were contracted separately.

The defense must demonstrate this through contracts, correspondence, payments and accounting—not merely assertion.

Example: Genuine Fake Invoice by an Employee

An employee secretly alters a supplier invoice before sending it to the customs broker.

Management discovers the conduct during the investigation.

The company should preserve evidence identifying the employee’s actions rather than attempting to rewrite the historical record.

The company’s administrative exposure and the personal criminal responsibility of particular individuals require separate analysis.

Example: Foreign Seller Is Accused Unfairly

A foreign exporter issues a genuine EUR 700,000 invoice.

The Turkish buyer allegedly modifies the document to EUR 400,000 before submitting it for customs clearance.

The exporter should preserve the original electronic invoice, ERP entry, email transmission, foreign export declaration and banking records.

This evidence can be critical in distinguishing the exporter from the alleged manipulation.

Can the Foreign Exporter Defend Itself in Turkey?

Yes, where its legal or property interests are affected and the applicable procedure permits participation or representation.

Foreign companies should not assume that the Turkish importer will necessarily protect their interests.

Importer and Exporter May Have Conflicting Defenses

The importer may claim:

“The exporter gave us this invoice.”

The exporter may claim:

“The importer altered our invoice.”

Once this conflict emerges, joint representation may become inappropriate.

Do Not Coordinate False Explanations

Each company should preserve and present authentic evidence.

Attempting to harmonize inconsistent documents artificially can create greater risk.

What Should a Company Do in the First 24 Hours?

Preserve every version of the disputed invoice.

Preserve emails and messaging records.

Secure ERP and accounting logs.

Identify all payments.

Obtain the customs declaration.

Determine whether goods are detained.

Identify whether Customs Enforcement or prosecutors are involved.

Stop routine document-deletion processes relating to the transaction.

What Should Be Done Within 72 Hours?

Reconstruct the transaction chronology.

Reconcile every payment.

Compare foreign export records with Turkish import records.

Identify every person who handled the invoice.

Determine whether other shipments used the same pricing structure.

Calculate potential customs exposure.

What Should Be Done During the First Week?

The company should complete an initial internal investigation, identify whether the invoice allegation is isolated or systematic, commission accounting or technical expertise where necessary, protect administrative objection deadlines and develop separate strategies for customs assessment, seized goods and criminal investigation.

What Should the Company Never Do?

Never create a replacement invoice and pretend it is original.

Never backdate a sales agreement.

Never delete unfavorable emails.

Never ask employees to erase WhatsApp conversations.

Never invent discounts after the investigation begins.

Never fabricate supplier confirmations.

Never make payments designed to create a false transaction trail.

Never pressure employees to give coordinated false statements.

A defensible customs dispute can become substantially more serious through evidence manipulation.

2026 Customs Enforcement Makes Documentation More Important

Turkey’s Ministry of Trade has expanded risk-based review of historical customs transactions. It reported that 19,638 declarations filed by 3,223 companies underwent secondary review during the first seven months of 2026, while 145 companies underwent post-clearance inspections; together these resulted in TRY 8.9 billion in additional assessments and penalties. (https://ticaret.gov.tr)

Foreign companies trading regularly with Turkey should therefore treat invoice integrity as an ongoing customs-compliance issue rather than something reviewed only after an investigation begins.

2026 Legal Strategy for Foreign Companies Accused of Using Fake Customs Invoices

A foreign company facing a fake-invoice allegation in Turkey should first preserve the disputed invoice in its original physical and electronic forms and identify every other version relating to the transaction. The company should then reconstruct the commercial transaction through the sales agreement, purchase order, bank payments, accounting records, export declaration, transportation documents, customs declaration and electronic correspondence. Every difference between the invoice and other financial records must be explained. Where customs rejects the declared transaction value, the company should examine not only the legitimacy of that rejection but also whether the replacement customs value has been calculated according to the statutory valuation hierarchy. If the allegation involves double invoicing, each document should be traced to its creation date, commercial purpose and payment history. Where Customs Enforcement or prosecutors become involved, the company must distinguish administrative customs liability from potential criminal responsibility and identify which directors, employees, exporters, importers or brokers actually participated in the disputed conduct. Previous imports involving the same supplier and valuation structure should also be audited immediately. The practical defense strategy is therefore: preserve the original invoices → reconstruct the transaction → reconcile all bank payments → verify accounting and ERP records → compare foreign export and Turkish import declarations → explain discounts and price adjustments → identify every person who handled the documents → challenge an unsupported rejection of transaction value → challenge an incorrect replacement valuation → protect customs objection deadlines → determine whether a criminal investigation exists → protect innocent directors and foreign exporters → seek release of seized goods → audit previous imports → pursue the appropriate administrative and judicial remedies.

Frequently Asked Questions

1. Can Turkish customs reject an import invoice because the price looks too low?

Customs can scrutinize the declared transaction value and request supporting information where the applicable conditions exist. However, an unusually low commercial price does not automatically prove that the invoice is fake. The transaction should be evaluated using the applicable customs valuation rules and supporting evidence. (https://ticaret.gov.tr)

2. What is the best evidence that an import invoice is genuine?

Bank transfers, accounting records, purchase orders, sales contracts, ERP records, export declarations, shipping documents and contemporaneous commercial correspondence can collectively provide strong evidence of the genuine transaction.

3. What happens if customs finds two invoices with different prices?

Customs may investigate possible double invoicing. The company should establish whether one document was a quotation, pro forma invoice, corrected invoice, service invoice or another legitimate commercial document and explain the difference through objective evidence.

4. Can a foreign exporter be accused if the Turkish importer altered the invoice?

Potentially, the exporter may become involved in the investigation, but responsibility should be based on actual conduct. Original ERP records, emails, accounting records and export documentation may demonstrate that the foreign exporter issued a different genuine invoice.

5. Can customs determine a new value after rejecting an invoice?

Potentially, but customs valuation is governed by statutory methods. The Ministry of Trade describes a sequential valuation system beginning with transaction value and proceeding through alternative methods where legally necessary. (https://ticaret.gov.tr)

6. Can a fake-invoice allegation result in a customs fine?

Yes. Where customs determines that the declared value was deficient, additional import duties and administrative penalties may arise. Customs Law Article 234 can, in applicable cases, result in a penalty calculated at three times the relevant tax difference. (https://ticaret.gov.tr)

7. Can a fake customs invoice lead to a criminal investigation in Turkey?

Potentially. Where authorities suspect deliberate conduct falling within Anti-Smuggling Law No. 5607, the matter can extend beyond an administrative customs dispute and become a criminal investigation.

8. Can company directors be personally prosecuted?

Potentially where evidence establishes their relevant involvement, but being a director or authorized signatory does not by itself establish participation in invoice manipulation. Actual knowledge and conduct must be examined.

9. Can goods be seized during a fake-invoice investigation?

Potentially, particularly where authorities consider the goods relevant to an alleged customs offense. Temporary seizure should be distinguished from permanent forfeiture, and available release remedies should be examined.

10. What should a foreign company do immediately after receiving a fake-invoice allegation?

Preserve every invoice version, bank record, accounting entry, ERP log, contract, export document, customs declaration and communication connected with the transaction; identify the investigating authority; determine whether criminal proceedings exist; and protect all applicable customs objection deadlines.

Legal Support for Fake Invoice and Customs Valuation Investigations in Turkey

Foreign companies accused of using false, altered or undervalued invoices can face customs valuation reassessment, additional customs duties, administrative penalties, post-clearance audits, commercial-goods seizure, Anti-Smuggling Law investigations and potential criminal proceedings against company managers. A strong defense should reconstruct the genuine commercial transaction through independent financial and documentary evidence rather than relying solely on the disputed invoice.

Fırat Fesih Kaya Law Office provides legal assistance to foreign exporters, Turkish importers, multinational companies and foreign-owned businesses facing invoice, customs valuation and anti-smuggling investigations in Turkey.

Fırat Fesih Kaya can examine disputed import transactions, reconstruct payment and invoice records, challenge customs valuation findings and administrative penalties, coordinate defenses in Anti-Smuggling Law investigations, protect foreign company directors and exporters, seek the release of seized commercial goods and pursue appropriate administrative and judicial remedies.

Phone: +90 312 434 22 22
Mobile Phone: +90 532 769 22 22
Email: info@firatfesihkaya.av.tr
Address: Mevlana Boulevard No: 221, Yildirim Tower, Balgat, Cankaya / Ankara, Turkey