Bonded transport (gümrüklü taşıma) is the movement of goods on which duties have not been paid, or whose export formalities have been completed, from one customs point to another under customs supervision within the transit procedure. Typical examples are transport between a port and an inland customs office or bonded warehouse, or from a border gate to the destination customs office. The transport is subject to conditions on guarantee, seals, a set time limit and a route.
When is bonded transport used?
Under Article 84 of the Customs Law (Gümrük Kanunu), the transit procedure applies to the movement of non-released goods and goods whose export formalities have been completed from one point to another within the Turkish Customs Territory under customs supervision. Under the same article, the customs administration allows this transport in four cases: between two foreign countries, from abroad into Türkiye, from Türkiye abroad, and between two inland customs offices. The most common examples in practice:
- Cargo arriving at Mersin Port being moved to a bonded warehouse in inner Anatolia where customs clearance will take place
- A truck entering at a border gate travelling to the customs directorate in the consignee's city
- Cargo for which an export declaration was lodged at an inland customs office being carried to the exit gate
- Transfer from one bonded warehouse to another
Which document is it carried out with?
| Document | Scope of use |
|---|---|
| National transit declaration (TR in NCTS) | Only transport within the Turkish Customs Territory |
| T1 (common transit) | Transport continuing between common transit countries |
| TIR carnet | Road transport between countries party to the TIR Convention |
The points where the declaration is lodged and where the transport ends are called the office of departure and office of destination. The broader framework of the concept is explained in the transit customs clearance entry.
What are the conditions of the transport?
- Guarantee: A guarantee for potential duties is mandatory for road transport. For air, sea, rail and pipeline transport, no guarantee is required except in the cases listed in the regulation (Art. 85). Individual and comprehensive guarantee options are compared in the transit guarantee entry.
- Seal or customs escort: As a rule, goods are dispatched without examination, sealed where necessary or escorted by a customs officer (Art. 88). The number of seals and their numbers are written on the declaration and the transit accompanying document.
- Time limit: The office of departure sets a time limit taking into account the vehicle's speed, the distance, and weather and road conditions. If the time limit is exceeded and there is no force majeure, the office of destination does not allow the procedure to proceed without applying a penalty.
- Route: The Ministry may specify the roads, checkpoints and overnight stops to be used in road transit (Art. 91).
- Unexpected events: For a vehicle stranded on the road because of an accident or breakdown, the nearest customs office is notified without delay. The cargo may be transferred to another vehicle only under customs supervision, and the transfer is documented in an official report (Art. 92).
Who carries it out, and who is responsible?
The person lodging the declaration is the "principal" and is responsible for presenting the goods at the office of destination within the time limit and with the seals intact. The declaration is usually lodged through a customs broker; the Law also allows land, sea and air transport operators and forwarders' representatives to handle the transit formalities for the goods they carry through direct representation (Art. 225). When the office of destination sends electronic confirmation, the office of departure discharges the procedure; if the procedure is not ended within one month, an enquiry procedure is started.
Common mistakes
- Writing the seal number incorrectly on the document, or the seal being damaged on the way
- Not taking into account the office of destination's working hours at weekends and on public holidays
- Opening a new declaration without checking the guarantee balance
How does Voltim Global support this?
Voltim Global operates under the Transport Organiser (Taşıma İşleri Organizatörü, TİO) authorisation certificate of the Ministry of Transport and Infrastructure (Ulaştırma ve Altyapı Bakanlığı). In the bonded and transit transport service, T1 organisation, guarantee and document coordination are carried out together with the transport plan.