Customs Warehouse (Antrepo)
A customs warehouse lets you bring goods inside the border while deferring the tax on them: the goods physically sit in Turkey but are not yet treated as "imported", so no customs duty or VAT arises. The tax is only assessed when goods leave the warehouse for free circulation, on the quantity actually released; the portion that is re-exported carries no duty at all.
A customs warehouse (antrepo) is a customs-approved facility where imported goods are stored under customs supervision without import charges (including customs duty and VAT) being paid. From there the goods can be released for free circulation or re-exported with no duty paid at all.
What it does and why it is used
A customs warehouse exists not just to store goods but to hold import charges in suspension. Practical benefits:
- Cash flow: customs duty and VAT are deferred until the goods are sold or released for free circulation, so you do not lock up tax up front.
- Re-export: if goods are shipped onward without ever entering free circulation, no Turkish import duty is paid, which suits transit and distribution-hub scenarios.
- Partial withdrawal: goods can be drawn down in batches, with tax calculated only on the quantity actually withdrawn.
- It allows simple handling that does not change the nature of the goods (labeling, sorting, repackaging) under customs permission.
Types and who operates it
In Turkey customs warehouses are classified by access and operator:
- General (public) warehouse: open to anyone's goods and offered as a storage service (types A, B and F). You need not own the warehouse; you use a service provider's facility.
- Private warehouse: reserved for the warehouse operator's own goods (types C, D and E). Firms with regular import volume can open their own.
- The operating licence is granted by the customs authority; opening and running a warehouse is subject to guarantee (security) and stock-record (inventory) obligations.
- Because warehoused goods stay under customs supervision, entries and exits are recorded through declarations and customs paperwork (the warehousing declaration).
What to watch for and common mistakes
A customs warehouse gives a tax advantage, but customs supervision continues and demands discipline:
- Thinking the tax is "gone": it is suspended, not waived. The moment goods enter free circulation, customs duty and VAT arise at that day's rate and tariff.
- Time expectations: although current rules do not set a single maximum storage period, the customs authority can set a reasonable limit; it is not a place to forget goods indefinitely.
- Stock-record mismatch: warehouse inventory must reconcile exactly with physical stock. Shortages or overages trigger customs penalties and guarantee problems.
- Unpermitted operations: handling that changes the nature of the goods (manufacturing, assembly) is not free inside the warehouse; that needs a separate regime such as inward processing.
- Treating it as an ordinary logistics warehouse: a customs warehouse is a customs-approved, supervised status, legally distinct from a normal commercial warehouse.
How it relates to Sighthem
A customs warehouse is a customs regime, and Sighthem has no separate "customs-warehouse module"; but you track its operational footprint honestly like this:
- Multi-warehouse model: Sighthem inventory works per warehouse, so you can define bonded/customs-warehouse stock as its own warehouse location and keep it separate from free-circulation stock.
- Document set: the customs paperwork accompanying warehouse entry and exit (declaration, certificate of origin, transport documents) is kept in the relevant shipment's document set in Sighthem.
- Customs classification: because each product's GTIP/HS code lives on the product card, you have the correct tariff at hand when you discuss duty assessment on withdrawal from the warehouse.
Frequently Asked Questions
Are customs duties paid on goods in a customs warehouse?
No. While goods sit in the warehouse, customs duty and VAT are not paid; these charges are suspended. Tax arises only when the goods leave for free circulation, on the quantity released and at that day's rate and tariff. If the goods are re-exported, no Turkish import duty is ever paid.
What is the difference between a general and a private customs warehouse?
A general (public) warehouse is open to anyone's goods and offered as a storage service; you do not need to own it and simply use a provider's facility (types A, B, F). A private warehouse is reserved for the operator's own goods (types C, D, E) and is usually opened by firms with regular import volume. The difference is who may store goods there.
Is a customs warehouse the same as a free zone?
No. A customs warehouse is a customs regime inside Turkey's customs territory; goods wait under customs supervision with their tax suspended. A free zone is a separate area treated as outside the customs territory, with its own rules and incentives. Both offer tax advantages, but their legal status and purpose differ.
How long can goods stay in a customs warehouse?
Current rules do not set a single fixed maximum storage period for all goods; in principle goods can be stored indefinitely. That said, the customs authority can set a reasonable period when needed, and some goods may have specific limits. Because stock and guarantees are tracked, leaving goods there indefinitely is not a sound approach in practice.
Want to track bonded and free-circulation stock in one place? With Sighthem's multi-warehouse model you define customs-warehouse stock as its own location and keep the customs paperwork in the shipment document set. Try Sighthem free for 14 days.
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