Handling in a Bonded Warehouse: What Is Allowed
Goods in a bonded warehouse may undergo the usual forms of handling intended to preserve them, improve their appearance or marketable quality, or prepare them for distribution. Permission, limits and the effect on duties.
Handling means operations carried out on goods in the warehouse without changing their nature: renewing the packaging, palletising, labelling, taking samples and the like. Under Art. 102 of the Customs Law, import goods may undergo the usual forms of handling, as defined by regulation, intended to preserve them, improve their appearance or marketable quality, or prepare them for distribution or resale. These operations are carried out with the permission of the customs administration.
What does handling cover?
Which operations count as usual forms of handling is set out in the list annexed to the Customs Regulation. In storage practice the most common are:
- Repairing, renewing or replacing the packaging,
- Palletising and stretch-wrapping,
- Adding labels and markings,
- Taking samples,
- Combining or splitting lots.
Effect on duties
Handling does not work against the owner when the goods are taxed. Where goods have undergone handling operations, the nature, customs value and quantity to be taken into account in determining the import duties are, at the request of the declarant, established as if the goods had not undergone those operations (Art. 104/2).
What handling is not
Operations that change the nature of the goods (manufacturing, processing, assembly) are not handling; different customs regimes apply to them. Temporary removal from the warehouse is not handling either: goods under the warehousing regime may be temporarily removed from the warehouse provided permission is obtained from the customs administration (Art. 103).
How it works with us
On the quote form you tick the handling you need (labelling, palletising, sampling). For operations that require permission, the application is made together with your customs broker; the operation is entered in the warehouse records on the day it is carried out and confirmed to you in writing.
Sources
- Customs Law No. 4458, Art. 102, 103 and 104.
- Customs Regulation, handling provisions and the annexed list of handling operations.
- Texts checked on the publication date of this note at mevzuat.gov.tr (official Turkish legislation database, in Turkish).
This note is for general information; for any specific transaction the current text of the legislation and the advice of your customs broker apply.