Frequently Asked Questions

Profesyonel kadro
kaliteli hizmet
anlayışı ile
süreklilik...

Questions


What is Warehouse?

It is a kind of store close to customs buildings where the goods subjected to customs duty are not taxed and levied are preserved and slight complementary transactions are made if required. In addition, the goods can be stored for unlimited time and the taxes incumbent on the goods for the time of storage shall not be paid if the goods are maintained as regulated in the customs regulation

There are two kinds of warehouses as public and private warehouses where the goods under customs surveillance or the exported goods are stored if permitted:

  • I. Private Warehouses: They are warehouses where the articles only belong to the warehouse owner can be stored. The private warehouses divide into 3 as C, D and E types.
    • Type C Warehouse: It is a type of private warehouse where the owner and user is the same person, who is also responsible for the articles stored in the warehouse.
    • Type D Warehouse: It is a type of private warehouse where the owner and user is the same person and for which the third sub-clause of article 104 of Customs Law is applicable. For the taxes are calculated by taking the amount of value on the date that the articles are stored into account, the articles store therein can be put into free circulation with simplified procedure.
    • Type E Warehouse: It is a type of private warehouse where the owner and user is the same person and that the entitled person’s storage place is deemed warehouse or the provisions of warehouse regime are applicable even if there is no place of storage in accordance with the article 93 of Customs Law.
  • II. Public Warehouses: They are warehouses where the articles of everybody can be stored. The public warehouses divide into 3 as A, B and F types.
    • Type A Warehouse: It is a type of public warehouse where the owner keeps the stock records and is responsible for paying customs taxes in case of any loss in the articles stored in the warehouse.
    • Type B Warehouse: It is a type of public warehouse where the user is responsible for the goods store in the warehouse as stated in the article 97 of Customs Law, and that the user issues the warehouse declaration. The warehouse owner has limited liability. The warehouse owner only leases out the warehouse. For no warehouse stock record is kept, the declaration and documents constitute a basis for customs control.
    • Type F Warehouse: It is a kind of public warehouse which is operated by customs administrations.

What is Bonded Warehouse?

The place where the articles under customs surveillance or, if permitted, the articles of export are stored refers to “Bonded Warehouse”.

What does Handling mean?

It covers stacking of articles under customs surveillance without modifying their original attribute, changing the place of such articles, transferring them from big vessels to small vessels, renewing or repairing the vessels of such articles, venting, screening, mixing and similar processes related with such articles.

How long the articles can be stored in Bonded Warehouse?

The articles can be stored under the warehouse regime for unlimited time. If, however, the articles stored in the warehouse is registered with declaration stating that the articles must be subjected another process or use, the processes must be completed within 1 month at latest. If another regime is declared including customs warehouse regime under the conditions specified in the first sub-clause of article 64 of Customs Law within this time, the time related with this declaration is taken into consideration. The undersecretary of customs may determine the time that the articles shall be stored in the warehouse, particularly including the articles that may decompose due to this waiting time. If there is a restraint available related with the time that the articles can be stored in the warehouse, this time shall be calculated beginning from the date that the articles are taken to the warehouse or the first entry date to the warehouse for the articles transferred from another warehouse. For the articles the procedures of which are not completed within 30 days from registry of the declaration on determination of a treatment or use approved by the customs and for the articles not removed within the determined time, the discharge process shall be applicable in accordance with the first sub-clause’s (e) and (f) sub-paragraphs of the first paragraph of the article 177 of Customs Law.