{"id":15594,"date":"2024-07-14T13:19:22","date_gmt":"2024-07-14T13:19:22","guid":{"rendered":"https:\/\/www.ozansoylu.av.tr\/tobacco-crimes-in-turkish-law\/"},"modified":"2025-12-24T09:34:09","modified_gmt":"2025-12-24T06:34:09","slug":"tobacco-crimes-in-turkish-law","status":"publish","type":"post","link":"https:\/\/ozansoylu.av.tr\/en\/tobacco-crimes-in-turkish-law\/","title":{"rendered":"Tobacco Crimes in Turkish Law"},"content":{"rendered":"
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What is a Makaron? What is the Penalty for Illegal Makaron?<\/h2>\n

What is a Makaron?<\/h3>\n

The term “makaron” refers to a cigarette paper and filter that is ready for sale without tobacco inside.<\/strong> According to the law, selling empty makarons does not constitute a crime after obtaining the necessary permissions.<\/strong><\/p>\n

 <\/p>\n

Penalty for Illegal Makaron<\/h3>\n

Filling makarons with tobacco and selling them is considered a crime under the Anti-Smuggling Law No. 5607. It is also punishable by administrative fines as specified in the Tobacco and Alcohol Market Regulatory Law No. 4733.<\/p>\n

 <\/p>\n

Criteria for Considering Filling Makarons as Smuggling:<\/strong><\/p>\n

– Filling the makaron with tobacco to make it a cigarette<\/p>\n

– The cigarette does not have a TAPDK banderol<\/p>\n

– It is not taxed<\/p>\n

 <\/p>\n

Purchasing Makaron and Tobacco for Personal Use<\/h3>\n

Citizens purchasing makaron and tobacco for personal use<\/strong>, filling them at home, and smoking them is legal.<\/strong> The empty makarons sold are invoiced, taxed, and under state control.<\/strong> The tobacco placed inside the makaron is also sold packaged, invoiced, taxed, and with a banderol.<\/strong><\/p>\n

 <\/p>\n

Precedent Supreme Court Decision<\/h4>\n

In decision No. 2019\/35555 of the 7th Criminal Chamber of the Supreme Court, although 13 boxes of makarons were found in the defendant’s electric bicycle, the defendant claimed they were for personal use<\/strong> and the quantity of makarons was deemed insufficient for commercial purposes, resulting in an acquittal.<\/strong><\/p>\n

 <\/p>\n

Penalty for Commercial Filling of Makarons<\/h2>\n

Filling empty makarons with tobacco and selling them as cigarettes for commercial purposes constitutes smuggling. According to Article 3 of the Anti-Smuggling Law No. 5607, this crime is punishable by 3 to 6 years of imprisonment.<\/strong><\/p>\n

 <\/p>\n

Points to Consider:<\/strong><\/p>\n

– To trade in makarons and tobacco, a license<\/strong> from the Tobacco and Alcohol Market Regulatory Authority is required.<\/p>\n

– Filling makarons with tobacco for sale is considered smuggling<\/strong> and is subject to penalties.<\/p>\n

– Although purchasing makarons and tobacco for personal use<\/strong> is legal, the quantity must be reasonable.<\/strong> Otherwise, suspicion of commercial intent may arise.<\/p>\n

 <\/p>\n

TAPDK<\/span><\/span> Penalty Amounts:<\/h4>\n

– Those who buy products from or sell products to individuals without a license from the Ministry of Food, Agriculture, and Livestock: 1,000 TL to 10,000 TL.<\/p>\n

– Wholesale sellers of tobacco products, makarons, leaf cigarette papers, ethyl alcohol, methanol, and alcoholic beverages without a sales license from the Ministry of Food, Agriculture, and Livestock: 50,000 TL.<\/p>\n

– Wholesale or retail sellers of tobacco products, makarons, leaf cigarette papers, ethyl alcohol, methanol, or alcoholic beverages selling outside the location specified on their license: 1,000 TL to 10,000 TL.<\/p>\n

 <\/p>\n

 <\/p>\n

Producers and sellers of shredded tobacco<\/strong> for commercial purposes, as well as those who offer it for sale, will receive the following administrative fines based on the weight of the tobacco produced, sold, or offered for sale:<\/p>\n\n\n\n\n\n\n\n\n\n
Weight Range<\/th>\nFee<\/th>\n<\/tr>\n<\/thead>\n
0 – 50 kg (inclusive)<\/td>\n3,351 TL<\/td>\n<\/tr>\n
50 – 100 kg (inclusive)<\/td>\n6,753 TL<\/td>\n<\/tr>\n
100 – 250 kg (inclusive)<\/td>\n20,325 TL<\/td>\n<\/tr>\n
250 – 500 kg (inclusive)<\/td>\n40,711 TL<\/td>\n<\/tr>\n
500 kg and above<\/td>\n67,912 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n