A customs bonded warehouse (antrepo) is a warehouse operated with the authorisation of the customs administration, where goods not released for free circulation are stored under customs supervision without customs duties or trade policy measures being applied. As a rule, goods can be kept there without a time limit; duties are paid when the goods are released for free circulation, and not at all if they are re-exported.
What goods does a bonded warehouse accept?
Under Article 93 of Customs Law No. 4458 (Gümrük Kanunu), the customs warehousing procedure is used for two groups of goods: goods not in free circulation that have not been subjected to import duties and trade policy measures, and goods in free circulation that may benefit from export-related measures if placed in a warehouse. An authorisation to operate a bonded warehouse is granted only to persons established in Türkiye (Art. 95). The customs administration requires a guarantee covering the operator's obligations, according to the principles set out in the regulation; no guarantee is required for fair and exhibition goods, goods exempt from import duties, or goods placed there for export (Art. 98).
What is a bonded warehouse used for?
- Cash flow: The duties on a 500,000-dollar batch of machinery are paid as the parts are withdrawn to the site.
- Undecided buyer: Goods whose buyer or destination country is not yet known are kept without paying duties.
- Re-export: No duty arises in Türkiye for goods sold from the bonded warehouse to another country.
- Handling: With customs permission, goods can be sorted, repacked or labelled (Art. 102).
The situations in which these advantages make a cost difference are explained with examples in the entry on the advantages of using a bonded warehouse.
Who operates the bonded warehouse, and who is responsible?
The Law separates two roles. The operator (işletici) is the person granted the authorisation to operate the bonded warehouse; it is responsible for ensuring that the goods remain under customs supervision and for their safekeeping. The user (kullanıcı) is the person who made the warehouse declaration or the person to whom that person's rights have been transferred. A public warehouse can be used by anyone; a private warehouse, however, may only hold the operator's own goods (Art. 94). The Customs Regulation (Gümrük Yönetmeliği) divides this structure into six types:
| Type | Kind | Responsible for the goods |
|---|---|---|
| A | Public | Operator (keeps the stock records, pays the duty on shortages) |
| B | Public | User (files the warehouse declaration itself) |
| F | Public | Operated by the customs administration |
| C | Private | Operator and user are the same person |
| D | Private | Same person; elements of taxation are determined on entry into the procedure |
| E | Private | Same person; the company's own storage place counts as a bonded warehouse |
The practical differences between the types are detailed in the entry What are the types of bonded warehouses?
How it differs from free circulation and other warehouses
Duties on goods in free circulation have already been paid; they are kept in an ordinary warehouse without customs supervision. In a temporary storage facility, by contrast, goods wait for a short time: under Article 46 of the Customs Law, a customs-approved treatment must be chosen within 45 days of the summary declaration for goods arriving by sea and within 20 days for goods arriving by other means. There is no such pressure in a bonded warehouse; under Art. 101 the length of stay is unlimited, although the customs administration may set a period where it considers it necessary. For comparisons, see the entries on the difference between a warehouse and a bonded warehouse and the difference between a temporary storage facility and a bonded warehouse.
Basic rules to follow
- Goods are entered in the warehouse records on the day they arrive, and the records are kept ready for inspection at all times (Art. 99).
- At year end the operator submits its inventory list to customs; the goods are counted every year (Art. 105).
- Duties on shortages found in the count are collected from the operator or the user, depending on the warehouse type.
- Prior customs permission is required for handling; any operation outside the scope of the permission is treated as a breach of the procedure.
How does Voltim Global help with this?
In its bonded warehouse and storage operations and warehousing and distribution services, Voltim Global plans the warehouse declaration, stock tracking and withdrawal from the bonded warehouse together with partner bonded warehouses and contracted customs brokers.