Having more than one of the same product in a suitcase is an important indicator; however, there is no rule applicable to all products under which goods automatically become commercial after a certain number. The type of the goods, their quantity, their intended use, the frequency of bringing them and records showing a connection to sales are examined together. Exceeding the exemption limit and the existence of commercial character or the offense of smuggling are separate assessments.
This article explains how a personal-use defense is assessed and in what respects a company product and a sample differ. Product-specific prohibitions and numerical exemption limits apply separately. The explanations here should not be read as a way of bringing in excess goods without declaring them.
Why is the exemption limit not the same as commercial character?
The traveler exemption allows certain personal or gift items to be brought in free of tax. Falling outside the exemption does not by itself prove that the product was brought in for sale. Decision No. 2009/15481 provides for separate taxation of certain non-commercial goods that exceed the gift-item value limit. This arrangement also shows that the two concepts are different. [1]
On the other hand, low-value products can also be commercial. For example, for accessories of the same model purchased to be sent to customers over the internet, the purpose of sale matters even if the total value is low. The traveler exemption does not make it possible to carry on commercial activity by dividing it into small pieces.
In customs matters, commercial character is also not identical to the mental element of every smuggling offense. The conditions of the different types of offense in Law No. 5607 must be determined separately. In particular for travelers’ goods, the reference made by Article 6/4 does not remove the need to explain which provision of Article 3 applies in the specific case. [2]
By which indicators is commercial character assessed?
The number of products is one of the starting points. A large number of new items of the same brand, model, color or size; packaging suited to sale; and orders and price lists matching the products can influence the assessment. However, the findings must be connected to one another and compared with explanations appropriate to the nature of the goods.
| Assessment heading | Question to ask | Record that may be examined |
|---|---|---|
| Quantity and variety | Can it be explained by the needs of one person or a family? | Product list, travel and family information |
| Packaging and condition | Is it used, or packaged for sale? | Photograph, serial number, technical finding |
| Link to sales | Are there orders, customers or buyers? | Invoice, payment, contract and correspondence |
| Continuity | Are the same type of products brought in at frequent intervals? | Previous entry and declaration records |
| Relationship with a business | Will the product be consumed, sold or exhibited at work? | Company letter, trade-fair or project documents |
The elements in the table are not a scoring system. In one case the nature and quantity of the product may constitute very strong evidence; in another, the same number may be assessed differently together with an explanation of family use. Why the administration or the court accepts commercial character must be explained with concrete facts.
How is a personal-use explanation supported?
The user should explain consistently to whom the product belongs and for what need it was brought. A service record showing that an existing device was sent for repair, a document of professional use or the details of family members on the same trip may matter in a specific case. A separate explanation may be needed for each of several products.
An invoice in the traveler’s name provides data on ownership; but it does not by itself lead to the conclusion of personal use. It is also possible for a person to sell products bought in his or her own name. Conversely, the presence of a company name on the invoice cannot be regarded as sole proof of criminal liability without examining all the details of the transaction.
Are goods used in a profession always personal?
Carrying the traveler’s own work computer or professional device is different from carrying products that a company will sell. Moreover, a professional device may require temporary import or a special document even if there is an explanation of personal use. Saying “I will use it at work” does not bring every product within the Annex-9 list.
Whether the product will remain in Türkiye, whether it will be taken out again and whose use it will be left to must be determined at the outset. For exhibition or professional goods to be brought in temporarily, the appropriate regime and, where needed, instruments such as the ATA carnet are assessed according to the specific purpose of use and the group of goods. The same document is neither mandatory nor sufficient for every sample or professional item. [9]
Why can Court of Cassation decisions reach different results?
A file on electronic goods in which commercial character was not proven
In the decision of the 7th Criminal Chamber of the Court of Cassation (Yargıtay 7. Ceza Dairesi) dated June 18, 2020, E.2016/8548, K.2020/9799, the traveler’s defense that he brought the electronic products for himself and his family was examined. Considering that there was not sufficient concrete evidence that the goods were commercial, the conviction and the confiscation order were reversed. It was also stated that the goods should be sent to the customs administration for processing under Article 235/3 of the Customs Law. [3]
The result of this decision is not that all similar devices can be brought in free of tax. It shows that administrative customs procedures may continue even where the elements of a criminal offense are not proven. Moreover, the quantity in the decision’s own case does not constitute a fixed permitted limit for another file.
A file in which the personal-use defense was not considered sufficient
In a decision of the same Chamber dated December 7, 2021, E.2021/22940, K.2021/16622, on the other hand, the type and quantity of the goods were assessed in relation to electronic cigarette devices and tobacco products; the personal-use defense was not considered sufficient and the acquittal was reversed. [4]
Reading the two decisions together, both propositions, “if there are many products it is necessarily an offense” and “if personal use is claimed there is no offense,” prove to be inadequate. The regulation in force on the date of the offense, the special regime of the product and the findings in the file are decisive. In particular, older decisions on electronic cigarettes and tobacco products cannot be used as a list of import permissions valid today.
Numbers in older decisions are not the current exemption limit
In the decision of the 7th Criminal Chamber of the Court of Cassation dated November 7, 2023, E.2021/4819, K.2023/9774, cigarettes of different brands and a personal-consumption defense were assessed, and the conviction was reversed on the ground that commercial character had not been proven. [5]
That a criminal decision did not treat a certain quantity as commercial does not mean that the same quantity complies with today’s customs exemption. The numerical limit of the exemption is determined from the current Annex-9; criminal liability is determined from the relevant law and the evidence of the specific case. The alternative assessments in the decision should also not be substituted for the main ground of reversal.
Is bringing samples the same as bringing personal belongings?
Characteristics of a genuine sample
Article 86 of Decision No. 2009/15481 provides a special exemption for sample goods and models of no significant value. A sample is treated as an example which, by its manner of presentation and quantity, cannot be used for any purpose other than obtaining orders for goods of the type it represents. Where necessary, prevention of use for another purpose may be required by marking, perforating or similar methods. [1]
Writing “sample” on a product or showing it as free of charge on an invoice is not sufficient by itself. Products that are saleable, keep their normal use value and are brought in large quantities may be subject to different treatment despite a sample claim. Delivery free of charge and the absence of a customs value are not the same thing.
Scope of the traveler-accompanied sample form
In the explanation published by the Ministry, it is provided that the electronic Declaration Form for Traveler-Accompanied Samples, Exhibition and Trade-Fair Goods is to be used when sample goods and models meeting the relevant conditions are brought in with a traveler by employees of the importing company. The form is expected to be prepared before the goods arrive in Türkiye, with the invoice and a social security (SGK) document showing the employee’s link to the company attached. Different types of products are shown on separate lines. [6]
This procedure is not a general import facility open to all travelers and to all company products. The applicant’s capacity, the nature of the sample and the scope of the regulation must be verified. The part of the Ministry’s same explanation on exhibition or trade-fair goods temporarily taken out of Türkiye and brought back does not mean that every exhibition product coming from abroad is automatically accepted on the same conditions.
A trade-fair invitation, participant registration, product list, serial numbers, purpose of temporary use and a re-export plan should be prepared. The existence of the form does not remove the customs authority’s power of control. Sending commercial products as personal baggage before the character of the transaction is settled may lead to delay, taxation or sanctions.
Which points should be examined when faced with a commercial-goods allegation?
The first examination concerns what the goods actually are and on what ground they were treated as commercial. If only a total number is written in the record, different models and conditions of use must be separated out. In the valuation report it should be possible to see whether the products are new or used, their technical characteristics and which price was taken as the basis.
The second examination concerns how the declaration was made. If commercial goods are declared directly and correctly, normal import procedures may come into play. Where a breach of the declaration is found after passing through the green channel, however, different provisions may apply. Circular No. 2014/2 clearly establishes this distinction. [7]
The third examination is the separation of the administrative and judicial files. An application against a penalty or administrative decision under the Customs Law does not replace an objection to seizure in the criminal investigation. While objecting to the commercial character of the product, issues such as an error in the tax calculation, a wrong addressee or defective service may also be examined in the alternative; distinct requests should be clearly separated. [2, 8]
Conclusion
Whether goods in a suitcase are treated as commercial cannot be reduced to a single criterion of quantity or packaging. The exemption, the purpose of use, the special regime of the product and the evidence linked to sales must be assessed together. The procedures provided for samples and trade-fair goods are also distinct from the personal-belongings exemption. Determining the right type of procedure before travel provides sounder legal preparation than merely giving a personal-use explanation after the event.
Related articles: Bringing Goods into Türkiye as Accompanied Baggage: Customs Exemptions and the Duty to Declare; Green and Red Channels at the Airport: Undeclared Goods and Customs Penalties; Detention or Seizure of Goods at the Airport: Record, Objection and Return; When Does a Customs Violation Constitute the Offense of Smuggling? Defense under Law No. 5607.
Frequently Asked Questions
If I bring two of the same product, is it considered commercial?
There is no such rule for every product. However, a product-specific exemption limit may exist; the number, the purpose of use and other evidence are assessed together.
If the total of the products is below 430 euros, are they not considered commercial?
No. Low-value goods can also be brought in for sale or for business activity. A value limit does not remove commercial character.
Does opening the packaging prove personal use?
No. The condition of the packaging is only an indicator. The actual purpose of use, the quantity and other records matter.
Is it enough to say that I am bringing gifts for my family?
It may not be sufficient on its own. The type and quantity of the goods, the recipients and the conditions of the trip are examined together with this explanation.
Can a company employee carry the products in his or her own suitcase?
He or she can physically carry them; but because they are company products, an appropriate declaration and customs procedure are required. Being in personal baggage does not provide an exemption.
Is a free-of-charge product necessarily a sample?
No. Being supplied free of charge is different from falling within the definition of a sample in the legislation. The manner of presentation, the quantity and the purpose of use are examined.
Does the sample form apply to everyone?
No. The relevant procedure has conditions such as the sample character of the goods and being an employee of the importing company. The scope of the current form should be verified before travel.
Can goods brought for a trade fair be sold in Türkiye?
Temporary entry or an exhibition purpose does not by itself give a right of sale. The regime, taxes and necessary permits must be arranged separately.
Can I take the quantity in a Court of Cassation decision as a basis?
The quantity in a decision is one of the pieces of evidence in that case. It cannot be used as the current exemption limit or as a safe quantity valid for every file.
If commercial character cannot be proven, are my goods released immediately?
Not always. Even where there is no criminal liability, tax, declaration, special permit or customs delivery procedures may continue.
Sources and legal bases
- Decision No. 2009/15481, Arts. 58–63, 86 and 89; accessible consolidated copy.
- Anti-Smuggling Law No. 5607 (5607 sayılı Kaçakçılıkla Mücadele Kanunu), in particular Arts. 3 and 6/4.
- Court of Cassation 7th Criminal Chamber (Yargıtay 7. Ceza Dairesi), June 18, 2020, E.2016/8548, K.2020/9799, full text reviewed.
- Court of Cassation 7th Criminal Chamber, December 7, 2021, E.2021/22940, K.2021/16622, full text reviewed.
- Court of Cassation 7th Criminal Chamber, November 7, 2023, E.2021/4819, K.2023/9774, full text reviewed. Links to decisions may require database membership.
- Ministry of Trade, Procedures under the Declaration Form for Traveler-Accompanied Samples, Exhibition and Trade-Fair Goods, two-page official explanation; Ministry e-services directory.
- General Directorate of Customs, Circular No. 2014/2, in particular paragraphs 1–3.
- Customs Law No. 4458, Arts. 235/3 and 242; Ministry of Trade guide to sample procedures.
- Gebze Chamber of Commerce, ATA Carnet, areas of use for temporary import, professional goods, samples and exhibitions; chamber’s explanation of practice, accessed October 15, 2026.