At Kapusuzoğlu, we help clients navigate the complexities of Turkish customs procedures and foreign trade law. We assist individuals and corporations at every stage of their interaction with customs authorities, from compliance to inquiries, audits, litigation and criminal defense. We understand the intricacies of Turkish customs legislation and are committed to facilitating smooth interactions with authorities, safeguarding your rights, protecting your interests, minimizing legal and financial risks, resolving disputes favorably, and achieving optimal outcomes through proactive legal guidance, strategic advice and robust representation.

Here are the key services we deliver throughout the lifecycle of a customs dispute:

i. Customs Inquiries Assistance

ii. Self-disclosures Assistance

iii. Post-clearance Audit Assistance

iv. ADR Counselling

v. Customs Litigation

vi. Customs Crime Defense

The following sections describe the services we offer at every stage of a customs controversy:

i. Customs Inquiries Assistance

Turkish customs authorities conduct inquiries to verify the accuracy of import/export declarations, assess compliance with customs regulations, and investigate suspected irregularities. These inquiries may concern valuation, classification, origin, or compliance with trade policy measures. Miscommunication or incomplete responses can escalate into full audits or penalties. Rapid, accurate handling preserves the flow of goods and limits enforcement actions. Our firm assists clients in responding to customs inquiries promptly and effectively, gathering supporting documentation, preparing technical explanations, and engaging with customs officials to resolve questions efficiently. Our goal is to ensure that factual and legal explanations are clearly substantiated to prevent minor issues from escalating into formal investigations, operational delays, increased scrutiny, or penalties.

ii. Self-disclosures Assistance

Customs regulations provide opportunities for importers and exporters to voluntarily correct inaccuracies in declarations before detection by authorities, often with penalty mitigation. Properly managed self-disclosure can significantly reduce penalties and interest while preserving the company's compliance record. Our firm advises clients on self-disclosure strategies under the Customs Law, evaluating the advantages and drawbacks of coming forward, guiding them toward sound strategic decisions based on legal and commercial considerations, and structuring disclosures to minimize the risk of scrutiny extending to unrelated transactions or clearances. We liaise with clients' customs brokers to manage the self-disclosure process, quantify potential liabilities, and prepare technically sound submissions. Our expertise helps clients rectify mistakes with minimal disruption to their trade activities, reduce financial exposure, preserve their compliance standing, and protect past or future importations of the same goods from extended scrutiny.

iii. Post-clearance Audit Assistance

Post-clearance audits are systematic examinations of importers' and exporters' commercial records conducted by Turkish customs authorities after goods have cleared customs. These audits verify the accuracy of declarations, assess duty payments, and ensure compliance with customs and foreign trade regulations over extended periods. Post-audit findings can uncover overlooked discrepancies, resulting in significant unexpected financial burdens, particularly for high-volume traders. Without expert defense, companies risk substantial duty adjustments and potential loss of customs privileges that are critical to their operations. Our firm provides comprehensive representation during post-clearance audits, managing all aspects from initial notification through completion of audit findings. We coordinate the methodical organization of all required financial and legal documentation, prepare technical responses to audit queries, and advocate for our clients' positions on complex customs matters, ensuring audits are conducted fairly and in accordance with legal requirements. Should disagreements arise, we build a strategic defense and ensure that the audit minutes accurately reflect the client's counter-arguments, preserving the record for challenging findings before administrative or judicial bodies in the aftermath of the audit.

iv. ADR Representation

Turkish customs law provides reconciliation mechanisms that allow companies to resolve disputes with customs authorities efficiently without protracted litigation. Additionally, Turkish customs procedure requires exhausting administrative appeals to the Regional Customs Directorate before resorting to litigation. While this administrative appeal is a mandatory prerequisite rather than a true alternative to litigation, it presents a valuable opportunity to overturn additional duties and penalties without judicial proceedings. Our firm advises clients on strategic use of both reconciliation and administrative appeals, evaluating settlement opportunities and the prospects for administrative relief. We represent clients in reconciliation proceedings and administrative appeals, preparing technical submissions and comprehensive position papers that present compelling legal and factual arguments to challenge unfavorable determinations. We assess the financial and strategic implications of settlement versus litigation at each stage, and negotiate favorable outcomes where possible. Our goal is to achieve the most favorable outcome at the earliest and most cost-effective stage possible.

v. Customs Litigation

When administrative appeals fail, importers can pursue litigation in tax courts and administrative courts through two primary methods: directly contesting customs decisions, or alternatively, overpaying the contested customs duties under protest to clear the goods and then filing a lawsuit for refund. Turkish customs litigation involves complex procedural rules and technical customs law issues, with disputes frequently arising over valuation, classification, origin, or compliance with trade policy measures. Our firm has extensive experience representing importers in customs litigation at all levels. We develop solid litigation strategies, draft comprehensive pleadings supported by expert evidence and technical analysis, present persuasive oral arguments before judicial authorities, and pursue cases through appellate review when necessary. Our customs litigation practice secures refunds of overpaid duties, eliminates or reduces penalties, overturns unlawful customs decisions, and establishes precedents that protect clients' future import operations through rigorous case preparation grounded in statutory interpretation, case law, and factual substantiation.

vi. Customs Crime Defense

Customs offenses under the Turkish Counter-Smuggling Act include smuggling, fraudulent acts to evade customs duties, misuse of special customs regimes, and false claims under incentive and subsidy laws, carrying criminal penalties including imprisonment and confiscation. Our firm provides specialized defense representation for individuals and companies facing customs crime investigations and prosecutions. We manage interactions with customs enforcement authorities, prosecutors, and criminal courts, developing defense strategies that address both criminal and administrative aspects of customs violations. Our comprehensive approach seeks to ensure due process, protect clients' rights, mitigate the business, financial, and reputational consequences of such proceedings, coordinate criminal defense with administrative customs dispute resolution, and minimize or avoid criminal liability.