What Is a Type A Bonded Warehouse? Warehouse Types Explained
General bonded warehouses are licensed as Type A, B or F; private ones as Type C, D or E. The difference lies in who is liable for the goods and who lodges the declaration. A short summary under the Turkish Customs Law and Customs Regulation.
A customs (bonded) warehouse is a place where goods under customs supervision are stored; opening and operating one requires a licence. Warehouses are first divided in two: a general bonded warehouse is one that anyone can use to store goods; a private bonded warehouse is set up only for goods belonging to the warehouse operator. General warehouses come in Types A, B and F; private warehouses in Types C, D and E.
General bonded warehouses
Type A
A general warehouse in which the operator keeps the stock records and is liable for the customs duties if a shortage is found in the goods placed in the warehouse. Whoever owns the goods, the operator keeps the records and the operator carries the liability.
Type B
A general warehouse in which the user is liable for the goods placed in the warehouse and lodges the warehouse declaration. The operator only lets out the warehouse; liability stays with the owner of the goods.
Type F
A general warehouse operated by the customs administration itself.
Private bonded warehouses
Type C
A private warehouse whose operator and user are the same person, and where that person is liable for the goods placed in the warehouse.
Type D
A private warehouse whose operator and user are the same person, and where the goods are taxed on the basis of their nature, value and quantity on the date they were placed in the warehouse (Customs Law, Art. 104/3).
Type E
A private warehouse whose operator and user are the same person, and where either the licence holder's storage facility is treated as a warehouse or, even without a storage facility, the goods are treated under the rules of the warehousing regime.
What difference does it make to the owner of the goods?
In a Type A general warehouse the operator keeps the records of your goods and is liable for any shortage; the warehouse declaration and the stock run under the operator's responsibility. In a Type B warehouse you lodge the declaration yourself and you are liable for any shortage.
Our warehouse in Hadımköy holds Type A General Bonded Warehouse status: we keep the stock records, and we make sure the goods remain under customs supervision for as long as they are in the warehouse.
Sources
- Customs Law No. 4458, Art. 93–96: the warehousing regime, the definition of general and private warehouses, the liabilities of the warehouse operator.
- Customs Regulation, Art. 328–330: definitions, warehouse types, goods that may be placed in a warehouse.
- 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.