The customs warehousing procedure is the customs procedure that allows imported goods to be stored in a warehouse without customs duties being paid and without being subject to trade policy measures. In Türkiye its basis is Customs Law no. 4458 and the Customs Regulation.
The procedure sits under the heading of "customs procedures with economic impact"; that is, its purpose is not to delay tax collection but to ease the flow of trade.
The essential features of the procedure
The warehousing procedure has four defining features:
- The goods are not treated as being in free circulation
- Customs duties and VAT are suspended
- The goods are under customs supervision; exit requires permission
- As a rule there is no time limit
How goods enter the procedure
Goods are taken into the warehouse on registration of the warehouse declaration and with the permission of the customs administration. Your customs broker files the declaration; the operator prepares the information and documents on the warehouse side (weighing, counting, packaging condition).
The reports drawn up on entry are not a mere formality: they are the documents relied on in any later dispute over quantity or damage.
Exit and change of procedure
The most common way out of the warehousing procedure is a move to the import procedure: the goods are withdrawn, duty is paid and they enter free circulation. This is called a change of procedure.
The other routes out are re-export, transit and — where the regulations permit — destruction or abandonment to customs.
The rule on time limits
There is no time limit on staying under the warehousing procedure. However, once a declaration is registered for another customs procedure, the formalities must be completed within 30 days (Customs Regulation art. 389).
The administration may set a specific period in cases such as perishable goods. Tracking the deadline is the responsibility of both the owner of the goods and the operator.