Criminal Law refers to the rules of law covering the orders or prohibitions that the state seeks to enforce through the threat of criminal sanctions, as well as the branch of science that examines these rules. Criminal rules consist of two parts. The first part consists of commandments or prohibited acts. This part constitutes the 'crime' part of criminal law rules. The second part determines the legal consequences of committing commanded or prohibited acts. This part constitutes the sanction part of criminal law.

In modern criminal law, punishment is not the only sanction based on the fault of the perpetrator. In addition to punishment, there are also security measures based on the dangerousness of the perpetrator.

The aim of modern criminal law is to ensure that individuals live in a safe, healthy, free and democratic environment by protecting legal values such as life, health, freedom and property, which are essential for people to live together in society and which are very important for society, especially for the individual.

In line with this;

• Criminal cases arising from offences within the scope of smuggling acts regulated in the Customs and Smuggling legislation,

• In criminal cases arising from tax offenses and penalties of a judicial nature that require imprisonment for tax evasion offenses arising from tax legislation,

• In prosecutions against customs officials according to the Law No. 657 on Civil Servants,

• In prosecutions against Customs Brokers, Assistant Customs Brokers and Authorized Customs Brokers within the scope of the acts alleged to have participated in the crimes regulated in the Anti-Smuggling Law No. 5607, the Customs Law and the Turkish Criminal Code No. 5237 during the execution of their professional activities,

• Legal support is provided effectively in order to ensure that the legal process is carried out in the best way possible, both in the Criminal Judgeship of Peace, Criminal Courts of First Instance and High Criminal Courts, as the defender of the suspect / defendant and the counsel of the complainant in criminal cases arising from offenses within the scope of smuggling acts regulated in the Customs and Smuggling legislation