To the ……………….. Peace Court of the Republic of Turkey

APPELLANT (SUSPECT): …………. (TR: ……)
REPRESENTATIVE: Attorney Ferhat Küle – Istanbul Bar Association
SUBJECT: Submission of our objections against the smuggling procedure and administrative fine imposed under Law No. 5607 on the grounds that the amount of cigarettes/alcohol purchased from Duty Free exceeded the legal limit .

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EXPLANATIONS

I. SUMMARY OF THE EVENT

My client purchased … units of cigarettes / … liters of alcohol from the Duty Free shop at ……… airport during their return journey. All products were invoiced, had international tax stamps , and the point of sale was an official establishment under full customs control.

Despite this, during the exit control at the customs gate, a smuggling report was drawn up against my client under Law No. 5607and seizure and administrative fine procedures were implemented.

My client had no intention of smuggling, and the elements of the crime under Law No. 5607 are not present in the sale of tax-stamped products purchased from a Duty Free shop and legally cleared through customs

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II. LEGAL ASSESSMENT

1. Duty-free purchases are subject to customs control – no smuggling offense occurs

Duty-free shops are under the direct supervision of the customs administration, and the products sold are goods that have cleared customs , are bandrolled, and have invoices. The act of "bringing goods into the country without undergoing customs procedures," which is the most fundamental element of smuggling, is not applicable here.

the 7th Criminal Chamber of the Supreme Court of Appeals;

“Goods purchased from Duty Free shops under customs control cannot be considered smuggled goods; liability under Law No. 5607 does not arise unless the buyer acted with intent.”

2. The client did not knowingly and willingly cause tax evasion by receiving an excessive amount

The limits on tobacco and alcohol that passengers may bring into the country are administrative regulations. Even if these limits are exceeded, the nature of the act an administrative sanction , and criminal liability arises only if the perpetrator has the deliberate intent to evade taxes .

In this specific case:

• The products were purchased from an official store within the customs area.

• Payment was documented with a POS device and an invoice.

• The products have complete authenticity labels.

• There is no tax loss.

Therefore, the mental element (intent) is definitively absent.

3. According to the Supreme Court, proof of intent is required for goods purchased from Duty Free shops

The Supreme Court's 7th Criminal Chamber rulings have repeatedly emphasized that under Law No. 5607, no criminal liability arises from duty-free purchases unless the passenger acted with intent.

“The fact that goods purchased by a passenger from Duty Free against an invoice exceed the border does not, in itself, constitute the crime of smuggling; this situation is only assessed on an administrative level.”
(7th Criminal Chamber, 2018/… E., 2019/… K.)

4. Exceeding the legal limit is an administrative dispute, not a criminal offense

Exceeding the import limits for purchases made in duty-free shops is considered an offense.
For Law 5607 to be applicable:

• Smuggling,

• False statement,

• The aim is to create a tax evasion,

• Intentional behavior

It must be present. The specific case does not meet any of these conditions.

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III. CONCLUSION AND REQUEST

For the reasons explained above;

1. The products that the client legally and under supervision purchased from Duty Free cannot be considered smuggled goods

2. The element of intent, which is necessary for criminal liability, has not been established .

3. Given the nature of the incident, the action exceeding administrative limits .

4. In accordance with the precedents of the Supreme Court, the elements of the crime under Law No. 5607 have not been met.

Since it is clear that we are involved in smuggling proceedings, we respectfully request and demand that our objection to the smuggling charges be accepted and that the administrative fine and seizure order be cancelled

Best regards