Errors in Customs Declarations in Online Orders: Is it the Consumer's Fault?

Products purchased through platforms like Amazon, AliExpress, and Temu often low-value commercial invoices prepared by the seller . This situation has become the subject of intense customs checks, especially in recent years; incorrect value declarations, erroneous product classifications , or products left undeclared altogether have been frequently identified.

The issue hinges on this point:
Does this false statement give rise to legal and criminal liability for the consumer?

Turkish customs law and Supreme Court precedents adopt both a protective and cautious approach to this issue. The aim of this article is to clearly explain the scope of this problem.

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How is a customs declaration created? Is the buyer or the seller responsible?

Seller's Statement – ​​Buyer's Ineffective Position

In international e-commerce transactions, the person who prepares the customs declaration on order is usually:

• Seller (store on Amazon, AliExpress, Temu),

• Logistics company,

• cargo operator

is happening.

The consumer is not directly involved in the customs declaration when ordering from Turkey . Therefore, the declaration:

• Its low value,

• Choosing the wrong category,

• Incomplete or incorrect preparation,

In most cases, this happens without any fault on the part of the recipient.

Customs Administration's Approach

When the customs authorities find the declared value to be lower than it actually is:

1. He opens the product,

2. It conducts a valuation study

3. It recalculates the taxes,

4. It imposes penalties if necessary.

These penalties are generally administrative fines and are imposed on the recipient, as the recipient is the ultimate party. However, this does not mean that the recipient has committed a smuggling offense .

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Consumer Legal Responsibility: Tax Aspects

Underpayment of Taxes – Notification to the Buyer

When customs authorities detect under-declaration, the following taxes will be demanded:

• Customs duty (if any),

• VAT,

• Special Consumption Tax (depending on the product),

• Stamp duty, transaction fees.

The recipient is responsible for collecting these taxes, because they are the one requesting the entry of the goods into the country.

This stage is a tax completion process, not a penalty process.

Imposition of Administrative Fines

According to the Customs Law, due to false declaration:

• Administrative fines up to one or two times the amount of the tax

• Liquidation of property,

• Return of the item

Such procedures can be applied.

These sanctions a misdemeanor nature; they do not constitute a crime.

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So, does the consumer incur criminal liability?

The Supreme Court's decisions regarding Law No. 5607 on Combating Smuggling are not in favor of holding the end consumer directly responsible, because the consumer:

• It is not the party that prepares the customs declaration

• It does not have the power to increase or decrease the value of the product

• They may not be aware of the shipping company's or seller's statement.

However, there are exceptional circumstances in which criminal liability may arise .

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Under what circumstances can a consumer be considered to have committed a crime?

1) Consumer Deliberately Requesting Underreporting

If the recipient:

• If the customer messages the seller making requests such as "invoice a lower amount," "write $10," or "declare a lower value for customs,"

• If he knowingly tries to evade the tax that is due,

This the intention of understating the value .

In this case, according to the precedents of the Supreme Court:

• Attempted smuggling,

• Don't help,

• Being the perpetrator of the crime

The possibilities come to the fore.

2) Deliberately Concealing the Nature of the Product

For example;

• Drone,

• Professional camera,

• High-value electronics,

• Business customs clothing or accessories,

• Food supplement bulk packages

Buyers who are proven to have acted with intent when importing controlled products such as these may face criminal liability.

3) The Commercial Nature is Created by the Consumer

If the recipient:

• If they are constantly ordering the same products,

• If they sell their products in Türkiye,

• If it's bringing multiple packages,

• If they are conducting dropshipping-style trade by making international deals,

In this case, it could be assessed not only as a tax offense but as smuggling for commercial purposes .

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The Supreme Court's Approach to the Issue

Supreme Court's Opinion in Favor of the Consumer

The Court of Cassation emphasizes the following in many of its decisions:

"The preparation of the customs declaration is the responsibility of the seller and carrier, and if the buyer is not involved in the declaration, there is no criminal intent."

Therefore, in most cases, the consumer is exempt from criminal liability.

Exceptions Highlighted by the Supreme Court

The Court of Cassation also states the following:

"Intent is established if the buyer knowingly and willingly encouraged the undervaluation."

Therefore, whether or not a crime has been committed depends entirely on the consumer's behavior .

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The Most Common Customs Issues Encountered with Amazon, AliExpress, and Temu

1) Undervaluation Declaration

For example:

• Declaring a product worth 400 TL as costing 10 TL,

• A $60 drone is described as a "$15 toy".

In this case, the customs officer:

• He opens the product,

• It determines the value,

• The tax difference is requested from the buyer.

2) Incorrectly Specifying the Product Type

For example:

• Presenting electronics as if it were a textile product,

• Cosmetics being presented as if they were toys.

The risk of administrative sanctions is high for such false statements.

3) Suspicion of Commercial Quantity

This is a common occurrence in AliExpress and Temu orders:

• 20 phone cases

• 50 pieces of jewelry,

• 10 pairs of headphones,

• 30 accessories

In orders like these, customs may halt the shipment due to "commercial suspicion".

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In what situations can a consumer defend themselves?

If the declaration was not made by the consumer

The strongest defense is this:

“I did not prepare the customs declaration; the seller and the shipping company prepared it. I had no intention of causing a mistake.”

This defense often absolves the consumer of criminal liability.

Providing Invoice and Order Records

Showing the actual order price and product class:

• Platform screenshots,

• Invoice,

• Proof of payment,

It forms a presumption in customs disputes.

Proving that it is not for commercial purposes

If it can be proven that no continuous orders were placed and the products were not subject to bulk sales, the action will be limited to administrative proceedings.

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Situations That Do Not Give Rise to Criminal Liability for the Consumer (Summary)

• If the declaration was made by the seller,

• Unless the buyer has requested an underdeclaration

• If the product is for personal use,

• If it is not commercial in nature,

• Unless there is an intention to conceal,

The consumer is not guilty of smuggling.

The maximum possible sanction that can be applied:

• Additional tax,

• Administrative fine,

• Returning the product.

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Conclusion: Is the Consumer Guilty or Not?

In general terms, the following conclusion can be easily stated:

A consumer is not considered to have committed a crime unless they knowingly and willingly made an incorrect customs declaration.

Since the customs declaration is not made by the buyer, the consumer in most cases only needs to:

• Additional tax,

• Customs fees,

• Administrative fines if necessary

They pay and the process is closed.

However:

• Request for underreporting,

• Commercial quantity order,

• Continuity,

• Intent to conceal

If so, the consumer may face liability under Law No. 5607

Therefore, it is important for every consumer to be aware of these legal risks when ordering from abroad.