An ordinary warehouse stores duty-paid goods in free circulation without customs supervision. A bonded warehouse (antrepo), by contrast, is a facility opened with the permission of the customs administration where goods not yet released for free circulation are held under customs supervision without their taxes being paid. In a bonded warehouse, entry and exit are made by declaration, stock records are open to customs inspection and a guarantee is required for the taxes.
The difference starts with the status of the goods
What makes a warehouse a bonded warehouse is not its building or its racks but the customs status of the goods inside it. A pallet on which import duties have been paid and which has been released for free circulation can be stored, split and sold as you wish in any commercial warehouse. If the same pallet is to be held without paying its taxes, it can only be placed in a bonded warehouse authorised by the customs administration, and every exit from there is tied to a customs procedure. How a bonded warehouse generally works is explained in the what is a bonded warehouse entry.
Comparison table
| Criterion | Ordinary warehouse | Customs bonded warehouse |
|---|---|---|
| Status of the goods | In free circulation, duty paid | Not released for free circulation, taxes suspended |
| Legal basis | Commercial legislation, business licence, fire and occupational safety rules | Customs Law No. 4458 (Gümrük Kanunu), Art. 93 et seq., and the Customs Regulation |
| Permission to open | A municipal licence is sufficient | Investment permit from the regional directorate of customs and enforcement, followed by an opening and operating permit; only for persons established in Türkiye |
| Entry and exit | Free, with delivery note and invoice | Enters with a bonded warehouse declaration, exits with a declaration for a new procedure |
| Stock records | The company's own system | Warehouse records available for customs inspection at any time |
| Period of stay | Unlimited | Unlimited as a rule; after registration of the exit declaration, formalities must be completed within 30 days |
| Handling | Free | Only permitted forms of handling |
| Liability and guarantee | None from a customs perspective | Depending on the warehouse type, the operator or the user is liable for the taxes; a guarantee is required |
What do the bonded warehouse types mean?
The Customs Regulation divides bonded warehouses into six types according to who bears liability. Types A, B and F are public warehouses that anyone can use: in A the operator is liable for shortages, in B the user, and F is operated by the customs administration. Types C, D and E are private warehouses where the operator and the user are the same person; in type E, the company's own storage facilities count as a bonded warehouse. Which type suits which business can be seen in the comparison of types of bonded warehouses.
When is each one preferred?
- Ordinary warehouse: Domestic distribution stock, imported products whose customs clearance is complete, goods in free circulation before export.
- Bonded warehouse: Imported goods whose buyer or destination country is not yet known, large lots whose taxes will be paid in instalments, transit stock to be re-exported, products awaiting an import permit.
- Temporary storage facility: Short-term holding after the goods are presented to customs until a procedure is chosen; a procedure must be assigned within 45 days for goods arriving by sea and 20 days for goods arriving by other means. This time limit is the key feature that distinguishes a temporary storage facility from a bonded warehouse.
The structure in which customs supervision is applied at the scale of a whole zone is the free zone; the distinction is explained in the difference between a free zone and a bonded warehouse entry.
Where does the cost difference come from?
The fee per square metre or per pallet in a bonded warehouse is usually higher than in an ordinary warehouse; entry and exit declarations, customs brokerage and insurance are added to it. In return, payment of the taxes is deferred. For a lot of machinery with high customs duty and VAT, this deferral can create a cash advantage larger than a few months' difference in storage costs. The calculation should be based on the tax amount, the holding period and the company's cost of financing.
Common mistakes
- Repackaging or relabelling goods in the bonded warehouse without permission.
- Not matching stock records with declarations for partial withdrawals; a stock count discrepancy results in taxes and penalties.
- Describing the goods in the bonded warehouse declaration differently from the invoice. For a correct declaration, see the how to file a bonded warehouse declaration entry.
Bonded storage and handling options can be assessed under bonded warehouse and storage services.
Frequently Asked Questions
Can an ordinary warehouse accept goods under customs control?
Can goods in a bonded warehouse be transferred to another company?
Are bonded warehouse fees and storage charges (ardiye) the same thing?
Sources
- Customs Guide (Ministry of Trade of the Republic of Türkiye) – How many types of customs bonded warehouse are there?
- Customs Guide (Ministry of Trade of the Republic of Türkiye) – How long can you keep your goods in a bonded warehouse?
- Customs Law No. 4458 (Art. 93–107, Customs Warehousing Procedure)