A change of procedure means moving goods from the warehousing procedure to another customs procedure. The most common form is a move to the import procedure: the duty is paid and the goods enter free circulation.
The other moves are re-export and transit. Whichever is chosen, the customs broker carries out the formalities; the operator provides the balance and document reconciliation on the warehouse side.
Which procedures can be moved to
| Import procedure | Duty is paid and the goods enter free circulation |
|---|---|
| Re-export | The goods go to another country without entering Türkiye |
| Transit procedure | The goods are despatched to another customs office |
| Inward processing | The goods are taken for use in production |
| Destruction / abandonment | Where the regulations permit |
What happens on a move to the import procedure
The import declaration is registered, customs duty and VAT are paid, and the customs administration permits the release. The goods are now in free circulation.
If you are making a partial withdrawal, this is repeated only for the quantity withdrawn; the remaining balance stays under the warehousing procedure.
Balance reconciliation
At every change of procedure the actual quantity in the warehouse and the quantity in the records must match exactly. The operator produces this reconciliation and shares it with both the owner of the goods and the broker.
That document is not merely for checking; it is the basis for the quantity on the declaration.
Tracking the deadline
When a declaration is registered for a change of procedure, a 30-day period starts to run (Customs Regulation art. 389). That date must be tracked by both the owner of the goods and the operator.
In a well-run warehouse a reminder is given as the critical date approaches.