What to Do When Your Goods Are Seized by Customs in Turkey

Having goods stopped or seized by Turkish Customs can create an immediate commercial and legal crisis. Importers may face storage costs, delayed deliveries, contractual penalties, loss of customers, deterioration of perishable goods and, in more serious cases, a criminal investigation under Turkish anti-smuggling legislation.

However, the expression “customs seizure” does not always describe the same legal situation.

Goods may simply be under customs supervision pending completion of import formalities; they may be detained because a licence, conformity document or other import requirement is missing; an administrative customs decision may have been issued; or the goods may have been formally seized as part of a criminal investigation.

This distinction is the first issue that must be determined.

The legal strategy for recovering the goods depends on why the goods were stopped, which authority ordered the measure, whether a criminal investigation exists and whether the goods may potentially be subject to confiscation.

1. The First Question: Why Were the Goods Stopped?

The first mistake importers often make is to focus immediately on proving that the goods belong to them.

Ownership is important, but it is not always the central issue.

The first questions should be:

• Which customs office is handling the shipment?
• Where are the goods physically stored?
• Was a formal seizure decision issued?
• Was only a customs inspection or determination report prepared?
• Is there a Customs Enforcement investigation?
• Has the matter been reported to a Public Prosecutor?
• Is there a criminal investigation number?
• Has a Criminal Judgeship of Peace approved the seizure?
• Is the dispute related to customs value, tariff classification, origin, quantity, import permission, product safety or alleged smuggling?
• Is there a separate administrative fine or additional customs assessment?

These questions determine whether the matter primarily falls under the Customs Law No. 4458, the Anti-Smuggling Law No. 5607, the Code of Criminal Procedure No. 5271, or a combination of these rules.

2. What Should Be Obtained During the First 24 Hours?

The first 24 hours should normally be used to preserve evidence and obtain the official documents on which Customs relies.

The importer should request copies of every available document relating to the detention or seizure.

The most important document is generally the official record showing what Customs actually found.

Depending on the case, this may include a seizure report, detection report, inspection report, examination report, Customs Enforcement report or another official record describing the goods and the alleged irregularity.

For goods seized under anti-smuggling procedures, the identification of the goods is particularly important. Turkish customs practice requires seized goods to be recorded with identifying characteristics such as their type, quantity, brand, model, serial number and other distinguishing features so that their original condition and identity can subsequently be established.

The importer should therefore immediately check whether the official record accurately states:

• the number of packages;
• quantity;
• gross and net weight;
• product description;
• brand;
• model;
• serial numbers;
• container number;
• seal number;
• condition of the packaging;
• samples taken;
• photographs taken;
• the location where the goods were transferred.

Any discrepancy should be recorded as early as possible.

Documents to Collect Immediately

The importer should create a complete electronic file containing, where applicable:

1. Customs declaration;
2. Commercial invoice;
3. Packing list;
4. Bill of lading, airway bill or CMR;
5. Certificate of origin;
6. EUR.1, A.TR or other preferential origin/circulation documentation where applicable;
7. Purchase agreement;
8. Purchase order;
9. Bank payment records;
10. SWIFT documents;
11. Correspondence with the seller;
12. Import licences;
13. Product conformity documents;
14. Technical certificates;
15. Product safety documents;
16. Test reports;
17. Insurance documents;
18. Warehouse documents;
19. Freight invoices;
20. Customs broker documents and correspondence.

These documents should not simply be collected. They should be checked against each other.

The product name, quantity, price, seller, buyer, consignee, country of origin, tariff classification and shipment information should form a consistent documentary chain.

3. Why the Customs Declaration Is So Important

The customs declaration is usually one of the central documents in any customs dispute.

Under Turkish customs procedures, goods intended to be placed under a customs regime must be declared to the competent customs authority. For commercial imports, the declaration and the accompanying documentation form the basis for determining tariff classification, customs value, applicable taxes and trade-policy measures.

The declaration should therefore be examined together with all supporting documents rather than in isolation.

Particular attention should be paid to:

• the declared Customs Tariff Statistics Position — GTİP;
• customs value;
• description of the goods;
• quantity;
• country of origin;
• country of dispatch;
• importer;
• exporter;
• delivery terms;
• preferential tariff claims;
• permits and certificates referenced in the declaration.

A disagreement concerning one of these points can sometimes begin as an administrative customs dispute but may become more serious if the authority considers the declaration intentionally misleading.

This is why no new explanation should be submitted before the declaration and supporting documentation have been reviewed together.

4. Review the Commercial Invoice Carefully

The commercial invoice is particularly important where Customs questions the value, identity or ownership of the goods.

The invoice should be compared with:

• the purchase order;
• bank transfer;
• purchase contract;
• packing list;
• bill of lading;
• accounting records;
• correspondence with the supplier.

If the invoice states that 1,000 units were sold while the packing list refers to 1,200 units, or the customs declaration describes a materially different product, Customs may consider the inconsistency significant.

A second or replacement invoice should not be created merely to make the file appear consistent after the goods have already been stopped.

Documents produced retrospectively may seriously weaken credibility and, depending on the circumstances, can create additional legal problems.

The correct approach is to explain genuine commercial discrepancies with contemporaneous evidence.

5. Why the Packing List Matters

A packing list may appear to be a relatively simple commercial document, but it can become extremely important during customs inspections.

It can establish:

• the number of packages;
• quantity per package;
• product codes;
• weight;
• dimensions;
• packaging structure;
• container distribution.

When Customs physically counts the goods, the packing list may be compared directly with the customs declaration and invoice.

If there is a discrepancy, the reason should be determined immediately.

It may arise from a supplier error, partial shipment, free samples, replacement goods, packaging materials or an incorrect declaration.

The explanation must be supported by documents rather than assumptions.

6. Bill of Lading and Transport Documents

Transport documentation may help establish the commercial chain between the foreign seller and the Turkish importer.

Depending on the transport method, the relevant document may include:

• bill of lading;
• sea waybill;
• airway bill;
• CMR consignment note;
• multimodal transport document.

These documents may identify the shipper, consignee, notify party, container and shipment route.

However, a transport document should not automatically be treated as conclusive evidence of legal ownership in every case.

Ownership should generally be established by considering the full commercial relationship, including the sales contract, invoice, payment records and delivery terms.

7. Certificate of Origin

A certificate of origin primarily establishes the origin of the goods, not necessarily ownership.

Origin can nevertheless become decisive where:

• preferential customs treatment is claimed;
• anti-dumping measures apply;
• additional financial obligations apply;
• imports from particular countries are restricted;
• trade-policy measures depend on origin.

The certificate must therefore correspond with the invoice, exporter information, shipping documents and customs declaration.

8. Import Licences and Product Conformity Documents

Some goods cannot be released merely because the importer has paid the applicable customs duties.

Depending on the GTİP and nature of the product, additional documentation may be required from competent authorities.

These may include product conformity documents, health certificates, veterinary documents, plant-health documentation, technical safety documents, permits, licences or inspection results.

The Ministry of Trade confirms that the documents required for importation depend substantially on the product’s GTİP and that goods may be subject to prohibitions, permits, quotas, specialised customs procedures or other restrictions.

Where an import is legally dependent on a licence, permission or conformity document and Customs considers that the goods were declared as though such documentation was unnecessary or already available, the importer may be referred to the relevant authority for verification. A negative result can lead to sanctions under the Customs Law.

For this reason, product-specific import legislation should always be checked rather than assuming that the customs declaration alone is sufficient.

9. How Can Ownership of the Seized Goods Be Proven?

When ownership becomes relevant, reliance on a single invoice is usually less persuasive than establishing a complete documentary chain.

Useful evidence may include:

• purchase agreement;
• purchase order;
• commercial invoice;
• bank transfer;
• SWIFT record;
• accounting entry;
• bill of lading;
• warehouse receipt;
• insurance policy;
• correspondence with the seller;
• delivery documents;
• customs declaration.

Where the goods belong to a third party rather than the person under investigation, this should be raised immediately.

The third party should be able to demonstrate not only legal ownership but also the commercial basis on which the goods came into the possession or control of the importer.

Under Article 131 of the Turkish Code of Criminal Procedure, seized property belonging to a suspect, defendant or third party may be returned when it is no longer necessary for the investigation or prosecution or where it becomes clear that it will not be subject to confiscation. A refusal of a return request may be challenged.

Therefore, proving third-party ownership may have substantial practical importance, although ownership alone does not automatically require return if the property itself remains evidence or may legally be subject to confiscation.

10. What Should Be Requested From the Customs Broker?

The customs broker often holds information that the importer itself does not have.

The importer should request the complete customs file, not merely a copy of the declaration.

Depending on the transaction, this should include:

• customs declaration and annexes;
• declaration registration information;
• tariff classification used;
• documents used to establish customs value;
• invoice submitted to Customs;
• packing list;
• transport documents;
• certificates of origin;
• permits and conformity documents;
• electronic Customs system notifications;
• inspection or examination records available to the broker;
• Customs correspondence;
• requests for additional documentation;
• laboratory or analysis documents, if any;
• additional assessment or penalty decisions;
• warehouse and temporary storage information;
• correspondence between the broker and importer concerning classification, value or documentation.

The importer should also ask one simple but important question:

“Was the customs broker aware of any problem before the goods were stopped?”

Earlier emails, system warnings or requests for additional documents may become important evidence later.

11. What Must Be Checked During the First 24–48 Hours in a Criminal Seizure?

If the measure is a genuine judicial seizure rather than ordinary customs detention, the procedural legality of the seizure must be reviewed immediately.

Under Article 127 of the Turkish Code of Criminal Procedure, seizure is ordinarily carried out on the basis of a judge’s decision. In urgent circumstances it may also be carried out under the written order of the Public Prosecutor or, where the Prosecutor cannot be reached, the competent law-enforcement authority.

Where a seizure is carried out without a prior judicial decision, it must generally be submitted to the competent judge for approval within 24 hours, and the judge must announce the decision within 48 hours from the seizure; otherwise, the seizure automatically ceases.

The person whose property has been seized may also request a judicial decision concerning the seizure.

This is why one of the first documents a lawyer should obtain is the decision authorising or approving the seizure.

Important: the 24-hour and 48-hour periods should not be misunderstood as a general rule requiring every good held by Customs to be released after 48 hours. These periods relate specifically to judicial seizure carried out without a prior judge’s decision under the criminal procedure rules.

12. Check Whether There Is an Anti-Smuggling Investigation

When Customs Enforcement suspects an offence under Law No. 5607 on Anti-Smuggling, the issue becomes considerably more serious.

The legal team should immediately determine:

• the investigation number;
• the competent Public Prosecutor’s Office;
• the alleged offence;
• which subsection of Law No. 5607 is relied upon;
• whether the importer, company representative or customs broker is considered a suspect;
• whether the goods are considered evidence;
• whether confiscation is being sought.

The existence of a criminal investigation does not mean that a criminal offence has been established.

However, documents and explanations submitted after the investigation begins may later form part of the criminal file.

For that reason, statements to Customs Enforcement and the Prosecutor should be prepared strategically and consistently with the commercial documentation.

13. Do Not Ignore the Risk of Disposal or Liquidation

A common misconception is that seized goods will simply remain in a customs warehouse until the entire criminal case ends.

That is not always correct.

Law No. 5607 contains special rules concerning the disposal of goods seized on suspicion of smuggling. The current statutory framework provides for liquidation procedures concerning such goods and includes accelerated treatment where goods may deteriorate, substantially lose value or create serious storage burdens.

This can be particularly important for:

• food;
• chemicals;
• seasonal goods;
• rapidly depreciating electronics;
• products with limited shelf life;
• goods requiring expensive special storage.

Therefore, where commercially valuable goods are involved, the legal strategy should not focus solely on the eventual criminal judgment.

The status of the goods themselves must be monitored from the beginning.

14. Administrative Customs Decisions Must Also Be Reviewed

The criminal process and administrative customs process may exist at the same time.

For example, Customs may issue an additional customs assessment, administrative penalty or other administrative decision while a criminal investigation is also continuing.

Under Article 242 of the Customs Law, objections to customs duties, penalties and administrative decisions falling within that provision are generally subject to a 15-day administrative objection period from notification.

Therefore, an importer should never assume that dealing with the Prosecutor’s Office automatically protects its rights against a separate customs decision.

Each decision and each notification should be recorded with its own deadline.

15. Mistakes to Avoid Before Consulting a Lawyer

Several mistakes can significantly damage a customs seizure case.

Do Not Create New Documents to “Fix” Old Documents

Do not backdate invoices, contracts, packing lists or commercial correspondence.

Do not ask the foreign supplier to issue a materially different invoice simply because Customs has questioned the original documentation.

Corrections may sometimes be legitimate, but they must accurately reflect the real transaction and should be legally assessed before submission.

Do Not Give an Unprepared Detailed Statement

Business owners often try to solve the problem by visiting Customs and giving a long informal explanation.

This can create contradictions.

Before explaining the transaction, establish exactly what was declared, what Customs alleges and what the supporting documents show.

Do Not Automatically Blame the Customs Broker

A declaration error may have resulted from instructions supplied by the importer, a supplier document, an incorrect tariff classification or the broker’s conduct.

Responsibility should be determined from the file.

Prematurely blaming the broker may create inconsistencies that later damage the importer.

Do Not Let the Broker Modify the File Without Legal Review

A retroactive amendment that appears harmless from a customs-processing perspective may have consequences in a criminal investigation.

The commercial, administrative and criminal implications should therefore be considered together.

Do Not Assume Payment Automatically Solves the Criminal Issue

Payment of customs duties or administrative penalties and the criminal status of the goods are separate legal questions.

Before making a strategic payment, settlement or admission, its consequences should be reviewed in the context of the complete file.

Do Not Request Return to the Country of Origin Without Reviewing the Criminal File

In ordinary customs situations, return of goods to their country or place of dispatch may sometimes be possible through the relevant customs procedures. The Ministry of Trade expressly recognises procedures for returning certain goods to their place of origin depending on their customs status.

However, a return-to-origin request cannot simply be treated as an automatic solution where the goods have become the subject of a criminal seizure.

Do Not Miss Notification Dates

The date on which a decision is served may trigger an objection period.

Every document received from Customs, the Prosecutor or a court should therefore be recorded immediately with:

• document date;
• service date;
• issuing authority;
• decision number;
• applicable deadline.

16. A Practical 48-Hour Action Plan

If goods are seized by Turkish Customs, a commercially sensible response during the first 48 hours is usually:

First: Determine exactly what legal measure has been applied.

Second: Obtain the seizure, detection or inspection report.

Third: Obtain the customs declaration and the complete customs broker file.

Fourth: Identify any Public Prosecutor investigation and obtain the investigation number.

Fifth: If there is a judicial seizure, obtain the seizure decision or judicial approval decision and review the 24/48-hour requirements where applicable.

Sixth: Build the complete ownership and commercial transaction file.

Seventh: Check the GTİP and all product-specific import requirements.

Eighth: Compare the declaration, invoice, packing list, transport documents, origin documents and payment records.

Ninth: Determine whether there is a separate administrative customs decision and calculate the objection deadline.

Tenth: Assess whether the goods may deteriorate, lose value or become subject to liquidation.

Only after these steps should a detailed legal explanation, return request, objection or defence normally be prepared.

Conclusion

When goods are seized by Customs in Turkey, speed matters, but acting without understanding the file can be more dangerous than waiting a few hours to collect the correct documents.

The most important issue during the first 24–48 hours is not to produce a lengthy defence. It is to establish the legal and factual structure of the case.

The importer should determine:

Why were the goods stopped?
Who ordered the measure?
Is the case administrative or criminal?
What exactly was declared?
What did Customs actually find?
Can ownership and the commercial transaction be proven?
Are import licences or conformity documents missing?
Has a criminal seizure been judicially approved?
Is there a risk of confiscation or liquidation?
What objection deadlines are running?

Once these questions have been answered, an effective strategy can be developed for seeking release of the goods, challenging the customs decision, requesting return of judicially seized property or defending against an anti-smuggling allegation.