The production, possession, transportation, storage, sale or purchase of fuel oil that contains or does not contain any markers below the level determined by the Energy Market Regulatory Authority ( EMRA) in an illegal manner constitutes this offence. The amount of punishment prescribed in the law for this type of crime is a prison sentence of 2 years to 5 years and a judicial fine of up to twenty thousand days.

However, the determination of the penalty is a distinction like that of alcohol or cigarette smuggling. Accordingly, the lower limit of the penalty will start from 3 years in the smuggling of fuel oil, which does not contain any marker or where the marker level is invalid, and there will be no postponement of the penalty or conversion to a judicial fine.

In addition, if the perpetrator, who has not committed the smuggling offence in a repeated and organized manner, pays the Treasury twice the price of the bonded state of the fuel at any stage of the investigation, the amount of the penalty he will receive will be reduced by half. In the case of the vehicle used in fuel smuggling, it may be decided to confiscate or not to take it by evaluating the volume of the fuel subject to smuggling, the area covered by it, and whether it exists in the hidden sections referred to as stashes.