Customs smuggling crimes according to Anti-Smuggling Law no. 5607

Smuggling is the subject of commercial activities outside of the foreseen system, bringing into the country, taking out of the country or keeping the products, the purchase and sale of which is subject to certain procedures, taxed at some stages or completely prohibited by the legislator. Smuggling has existed since the state or state was mentioned as a certain organized force. It is also very common that smuggling, which is based on economic reasons, is prohibited by the authorities. Smuggling is a sociological and economically based phenomenon that exists in every period of history. In order to operate the economic policies of the states correctly, to collect tax revenues, to fulfill international obligations, to protect the domestic market parameters and to have a fair competition environment, some actions have been sanctioned by Law No. 5607. There are many legal regulations that describe some actions as smuggling according to the subject of smuggling. In this study, article 3 of the Anti-Smuggling Law No. 5607, in its most up-to-date version, the legal value, material and moral elements and special appearances protected for each crime were examined.