Active repentance provisions of the Law Against Smuggling, numbered 5607 has been an topic of discussion among the law enforcement bodies and penal law authorities. Due to its distinquished character, as a legal concept which allows exemption from punishment or mitigation of punishment, it needs to be implemented carefully by taking into account all of the specific particularities of the given criminal offence and the voluntary behaviour of the oftender. Since the Law numbered 5607 regulates active repentance under the framework of one clause but in three different forms in terms of its conditions, legal effects and core elements, it is encountered with diverging enforcement and interpretations. This study intends to offer a comprehensive analyse of the topic and provide clarification to the related clauses of the Law, in order to ensure a contribution to ongoing debates and uniform interpretation. Therefore, this Article enlightens the conceptual items of the active repentance and its implementation in Penal Law, explicates the provisions of the Law of 5607 pertaining to active repectance in detail in the light of case law and recent developments. Furthermore, the Article evaluates possible effects of the new clauses recently entered into force and finally offers solutions on some uncertain issues for the best implementation.