Short answer
A bonded warehouse (antrepo) is a place where imported goods are stored under customs supervision without customs duties being paid. No duty accrues while the goods remain in the bonded warehouse; duty is only paid once a release-for-free-circulation declaration is filed. In Türkiye there is no time limit on how long goods may remain in a bonded warehouse.
What a bonded warehouse is for
The bonded warehouse regime has a single purpose: to defer duty until the goods are sold or used. When your imported goods arrive at the port you have two options — either release them for free circulation and pay customs duty and VAT immediately, or place them in a bonded warehouse and push the duty forward.
The difference shows up in cash flow. A company importing six months’ worth of stock in one shipment, instead of paying duty on the whole batch up front, can draw the goods out of the bonded warehouse in instalments and pay duty only on the portion it draws.
Types of bonded warehouse
Turkish legislation splits bonded warehouses along two axes: who may use them and who is responsible.
Public bonded warehouses — open to anyone:
- Type A — a public bonded warehouse for which the operator is responsible. This is the most common type on the market; warehouses run by logistics companies are generally Type A.
- Type B — responsibility lies with the user; the operator only provides the premises.
- Type F — operated directly by the customs administration.
Private bonded warehouses — for the operator’s own goods only:
- Type C — the operator and the user are the same person.
- Type D — release for free circulation can be carried out under a simplified procedure; duty is calculated on the value and duty rate in effect on the date the goods entered the bonded warehouse.
- Type E — the permit holder’s own storage premises, deemed to be a bonded warehouse. A separate warehouse building is not required.
In practice the great majority of importers use a Type A bonded warehouse; large-volume companies that want to run their own warehouse apply for Type C or Type E.
How long goods can wait
A common misconception is that there is a three-month or one-year limit on bonded storage. There is no limit. Article 101 of the Customs Law leaves the storage period unlimited.
Unlimited does not mean free — the bonded warehouse operator’s storage fee runs every day. The decision to store goods for a long time should weigh the benefit of deferring duty against the cost of storage.
What can and cannot be done in a bonded warehouse
Article 102 of the Customs Law permits handling operations: those that do not change the identity of the goods, i.e. what the goods actually are.
Permitted: sorting, consolidating, repackaging, labelling, sampling, quality control, pallet arrangement.
Not permitted: manufacturing, assembly, processing. If an operation would change the goods’ HS code, the inward processing regime is required instead of a bonded warehouse.
Common mistakes
Filing the bonded warehouse declaration late. If the declaration is delayed after the goods reach the port, the container waits at the port and the demurrage clock starts running. What was meant to avoid a bonded-warehouse cost ends up creating a far more expensive one.
Treating the bonded warehouse like a storeroom. Goods in a bonded warehouse are not at your free disposal. Every withdrawal requires a declaration and a customs procedure, and that process may not finish the same day. Stock that needs fast dispatch should not be kept in a bonded warehouse.
Overlooking the Type D advantage. For goods whose price is falling or whose duty rate is rising, a Type D bonded warehouse can make a significant difference because it calculates duty on the value at the date of entry.
This page is for general information only and does not constitute legal advice. Customs legislation changes; current legislation should be verified before starting any process.
This page is general information, not legal advice. Regulations change; confirm the current position before acting.