The warehouses under customs supervision and the goods and products that become commercial goods in these warehouses or, where allowed, the warehouses where export goods are placed are called as bonded warehouses or bonded warehouses.
These warehouses are established in accordance with legal regulations and real or legal persons are needed for their installation.
What are the types of bonded storage?
The use of bonded warehouses is generally divided into two classes as general bonded warehouses and special bonded warehouses. This classification is made because of the different characteristics of the applications. While A, B and F type warehouses are general, special warehouses have C, D and E type.
Type A Warehouse: These are the warehouses where the inventory records in the warehouse are kept. In case of deficiency in any goods placed in the warehouse, customs duties are paid by the warehouse operator.
Type B Warehouse: Type of warehouse which is formed by the fact that the persons who put goods in the warehouses mentioned in the first paragraph of Article 97 of the Customs Law are responsible and the user makes the warehouse declaration. The responsibility of the warehouse operator is limited in these warehouses. The operator is only obliged to rent the warehouse and pay the rental price.
Type C Warehouse: If the operator and user of the warehouse are the same person, this type of warehouse is called C type warehouse.
Type D Warehouse: It is the type of warehouse where taxes and taxes are calculated by considering the value of the goods placed in the warehouse, taking into consideration the value of the warehouse at the time of receipt, although the operator and user of the warehouse are the same person.
Type E Warehouse: The operator and user of the warehouse are the same person. In accordance with the third paragraph of Article 93 of the Customs Law, if the right holder does not have a storage place, it is the type of warehouse where the warehouse regime provisions apply to the goods or goods to be stored.
Type F Warehouse: Type of warehouse arising from the fact that the warehouse operator is Customs administrations.