Crimes of import and export

Countries have implemented some sanctions on a national and international scale against smuggling activities that cause significant problems in the economy. In our country, the Anti-Smuggling Law No. 5607 came into force after the Law No. 1918 on the Prohibition and Pursuit of Smuggling and the Anti-Smuggling Law No. 4926, which were abolished due to the need for a new anti-smuggling law compatible with the Turkish Penal Code No. 5237, the Code of Criminal Procedure No. 5271 and the Misdemeanor Law No. 5326 has been put. Law No. 5607 is departed from the principle of economic punishment for economic crime adopted by Law No. 4926; as in Law No. 1918, it introduces freedom-binding sanctions against smuggling crimes. In our thesis study, definitions regarding the concepts of customs and smuggling are included; the place of customs smuggling crimes in comparative law and the historical development of our smuggling legislation in Turkish Law are discussed; Law No. 5607, which regulates customs smuggling crimes in our national law and its relationship with the Turkish Penal Code and other laws containing criminal sanctions have been examined. In the article 3 of Law No. 5607, smuggling crimes are regulated as an import in the 1st to 7th paragraphs, as an export in the 8th and 9th paragraphs, as a fuel oil in the 11th to 15th paragraphs, as an alcohol, cigarettes and tobacco in the 16th to 18th paragraphs. In this context import and export smuggling crimes, which constitute the main subject of our study, have been examined according to the legal subject of the crime, material subject, perpetrator and victim, elements of the crime, special appearance and sanctions and their qualified status. Keywords: Customs, Smuggling, Customs Smuggling, Import, Export