Glossary / Customs Warehouse
Customs Warehouse — explained
A customs warehouse is a customs facility where goods are held under customs supervision without customs duty being paid and without being subject to trade policy measures; it is established in two types — a public general warehouse open to anyone, or a private warehouse belonging to a single operator.
Under Articles 93-95 of Customs Law No. 4458, the customs warehousing procedure governs the placing of goods that have not yet been released for free circulation into a customs warehouse. Warehouses are divided into general and private: a general warehouse (type A, B or F) is established for anyone's goods, while a private warehouse (type C, D or E) is established only for goods belonging to its own operator. Flammable or explosive goods, and goods requiring special protection, may only be placed in warehouses suited to them.
Goods placed in a customs warehouse wait free of duty but are not treated as being in free circulation; any disposal of the goods, such as sale or use, must take place within the framework set by customs legislation. When goods leave the warehouse, they are either released for free circulation on payment of duty, or placed under another customs-approved treatment or use, such as re-exportation.
As a rule, there is no time limit on how long goods may remain in a customs warehouse (Customs Law No. 4458, Article 101); the customs authority or the Ministry of Trade may limit this period where it considers it necessary, particularly for perishable goods. This unlimited period is the warehouse's advantage — how the cost of storage works is a separate question.
When You Encounter It
When goods reach the port, the import declaration is not always registered straight away — if documents are missing, a permit is not yet complete, or a commercial decision has not yet been finalised, the goods are placed in a customs warehouse and held there before any customs duty arises. This is not a step within the import process, but a separate procedure chosen independently of it.
Customs warehouses are also used in exports: goods to be exported may be held in a warehouse until customs exit procedures are complete. A customs warehouse should not be confused with a free zone — a customs warehouse is a facility under the direct supervision of the customs authority, whereas a free zone is a separate area treated as being outside Türkiye's customs territory.
What It Doesn't Cover
- The possibility of an unlimited stay in a customs warehouse does not remove the customs authority's or the Ministry of Trade's power to set a time limit where circumstances require; in practice, this power is used mainly for perishable goods.
- Which warehouse type accepts which goods, and how storage cost works, varies from operator to operator and according to the nature of the goods — these operational questions fall within the scope of the relevant service, not this glossary entry.
Often Confused With
| Comparison | Difference |
|---|---|
| Customs Warehouse vs Free Zone | A customs warehouse is a storage facility under direct customs supervision. A free zone is a separate area treated as outside Türkiye's customs territory, where production and trade are also allowed. The two are often mentioned together but are different legal regimes. |
| Customs Warehouse vs Release for Free Circulation | Goods held in a customs warehouse are not treated as being in free circulation; once duty is paid and the goods are placed under the release for free circulation procedure, the warehousing process ends. A customs warehouse is a holding state; release for free circulation is the procedure that ends that holding state. |
Frequently Asked Questions
What is a customs warehouse?+
A customs warehouse is a facility where goods that have not yet been released for free circulation are held under customs supervision without customs duty being paid. When goods leave, they are either released for free circulation on payment of duty, or placed under another customs-approved treatment.
What are the customs warehouse types (codes)?+
Customs warehouses are divided into general and private. A general warehouse (type A, B or F) is one where anyone can place their goods; a private warehouse (type C, D or E) is established only for goods belonging to its own operator. The type determines who bears responsibility and who submits the declaration.
What is a customs warehouse declaration?+
A customs warehouse declaration is the declaration submitted to the customs authority to place goods under the customs warehousing procedure or to remove them from it. In general warehouses, whether the operator or the user submits the declaration depends on the warehouse type.
How long can goods remain in a customs warehouse?+
As a rule, there is no time limit (Customs Law No. 4458, Article 101); the customs authority or the Ministry of Trade may limit this period where it considers it necessary, particularly for perishable goods. How this period affects cost is a separate calculation.
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Related Terms
Where This Term Comes Up in Our Work
Customs Warehouse is one of the documents we track in our customs warehousing and free zone operations service.
Customs Warehousing and Free Zone OperationsCustoms warehouse entry/exit, free zone operations, and stock tracking.The Turkish original of this page was reviewed by our licensed customs broker. This translation is provided for information; the Turkish version prevails.
Source
Customs Law No. 4458, Articles 93-95 and 101 — Republic of Türkiye Presidency Legislation Information System — Articles 93-95 govern the customs warehousing procedure and the general/private warehouse distinction; Article 101 governs the period goods may remain in a warehouse. The detail of the warehouse types (A/B/F general, C/D/E private) is set out in the Customs Regulation and the Ministry of Trade's Customs Guide.
Last updated: August 15, 2026