The customs warehousing procedure (antrepo rejimi) is a customs procedure with economic impact that allows foreign goods not released for free circulation to be stored in a customs warehouse under customs control without paying customs duties. The goods enter the procedure with a warehouse declaration and duties remain suspended; on exit, release for free circulation, re-export, transit or transfer to another procedure is chosen.
Legal framework of the customs warehousing procedure
The customs warehousing procedure is governed by Articles 93–107 of Customs Law No. 4458 (4458 sayılı Gümrük Kanunu) and is one of the customs procedures with economic impact listed in the Law; the others are inward processing, processing under customs control, temporary admission and outward processing. Implementation details are set out in the Customs Regulation (Gümrük Yönetmeliği). The essence of the procedure is this: the goods are physically in Turkey but are not yet considered imported for the purposes of duties and trade policy measures.
The procedure is open to two types of goods: foreign goods not in free circulation, and goods in free circulation placed in a customs warehouse in order to benefit from export-related measures. The storage facility itself is described in the entry what is a customs warehouse?.
What does the procedure offer the importer?
- Duty deferral: Customs duty and VAT are not paid until the goods are withdrawn from the warehouse. Cash flow can be planned according to sales.
- Partial withdrawals: A container load of goods can be brought in at once and released for free circulation as needed.
- Time to decide: Whether the goods will be sold in Turkey or sent to a third country can be decided later.
- Flexible duration: Under the legislation, the period goods may remain in a customs warehouse is unlimited as a rule; for perishable goods, the administration may set a time limit.
How does the procedure work step by step?
- Arrival and temporary storage: The goods are presented to customs with a summary declaration and wait in a customs-controlled area or temporary storage facility.
- Warehouse declaration: A warehouse declaration is registered for the goods; depending on the warehouse type, it is lodged by the operator or the user. For the procedure, see the entry how to lodge a warehouse declaration.
- Entry into the warehouse and stock records: The goods are entered in the warehouse stock records; quantity and description must match the declaration.
- Storage and handling: With the permission of the customs administration, the goods may undergo usual forms of handling intended to preserve them, improve their appearance or prepare them for sale, such as sorting, repacking and labelling.
- Discharge from the procedure: The goods are assigned another customs-approved treatment or use with a new declaration.
In which ways can goods leave the customs warehouse?
| Exit route | What happens? | Duties |
|---|---|---|
| Release for free circulation | The goods are imported into Turkey; in practice, a declaration with procedure code 4071 is lodged | Paid at the rate and exchange rate on the date of registration |
| Re-export | The goods leave the customs territory of Turkey | Not paid |
| Transit | The goods are moved under customs supervision to another office or abroad | Remain suspended under a guarantee |
| Another economic procedure | E.g. transfer to inward processing | The provisions of the new procedure apply |
Once the new declaration has been registered, customs formalities must be completed within 30 days. The scenario of selling to a third country is explained with examples in the entry re-export from a customs warehouse.
Who is responsible?
Customs warehouses are divided into public (types A, B and F) and private (types C, D and E). In a type A warehouse, the operator is responsible for the goods with regard to customs duties; in type B, the user is responsible; type F is operated by the customs administration. In private warehouses, the operator and the user are the same person. Duties and penalties for goods found missing from stock are claimed from the responsible person. For this reason, when choosing a customs warehouse, the type and the contract terms should be read together.
Common mistakes
- Treating the customs warehouse as an ordinary warehouse and carrying out handling without permission.
- Not matching declarations with stock records on partial withdrawals.
- Not factoring changes in duty rates and exchange rate differences into the cost calculation.
How does Voltim Global support you?
In its customs warehouse and storage and customs brokerage services, Voltim Global handles entry into the procedure, partial withdrawal and re-export declarations through contracted customs brokers on a single file. Planning the transport and warehouse steps within the same team makes it easier for the withdrawal declaration and physical delivery to move on the same schedule.