What is warehouse? What are the types of warehouses?

We will give some basic information about the warehouse in that post. You would find replies to important questions such as what is the warehouse? What are the types of warehouses?

Antrepo is a word of French origin that we encounter in our daily life. The warehouse is where the goods and goods subject to customs procedures are placed and stored. Usually, they are close to customs buildings. There is no time limit for the goods and goods kept in the warehouse. Importing companies are subject to tax payment if they bring the goods of a country to another country. Since there is no tax payable for the goods and goods kept in the warehouse, importing companies can keep the goods in the warehouse. All necessary taxes are paid also in the event of the sale of goods.

You would find many more details about the warehouse in that post. First of all, you can find types of warehoused;


There are two types of warehouses.; General warehouse and Private warehouse. Here are basic descriptions about both;

What is a general warehouse?

General warehouse; They are storages that everyone can use for the protection of belongings. It is divided into 3.

  • A-type general warehouse 
  • B-type general warehouse 
  • F-type general warehouse 

What is an A-type general warehouse?

The stock records are kept by the operator. In case of a lack of goods or an error in the goods, the operator is obliged to pay customs duties.

What is a B-type general warehouse?

As stated in the first paragraph of Article 97 of the Customs Law, the user submits the warehouse declaration from the goods in the warehouse. The function of the warehouse operator is limited. The warehouse operator does not control the stock, only rents the warehouse. Due to the lack of stock controls, declarations and documents are subject to customs controls.

What is an F-type general warehouse?

F-type warehouses, which are also known as general warehouses, are the places where the goods are temporarily stored. Customs offices operate.

What is a private warehouse?

Private warehouse; These are the warehouses used only when the goods belong to the warehouse operator. It is divided into 3.

  • C-type general warehouse 
  • D-type general warehouse 
  • E-type general warehouse 

What is a C-type general warehouse?

It is a type of warehouse where this person is responsible for the goods taken into the warehouse where the user and the operator are the same people.

What is a D-type general warehouse?

It is a private warehouse where the user and the operator are the same people and the third paragraph of Article 104 of the Customs Law is applied. Since the taxes are calculated by taking into account the value of the goods on the date when the goods are taken into the warehouse, the goods placed here can be put into free circulation with a simplified method.

What is an E-type general warehouse?

It is a type of private warehouse where the user and the operator are the same people, by the third paragraph of Article 93 of the Customs Law, the storage place of the permit right holder is considered as a warehouse or where the provisions of the warehouse regime are applied to the goods even if it is not a storage place.


It is a very complicated question, which places are considered as a warehouse. So we summarized the main definitions of the places;

  • Places where temporary storage is made,
  • Buildings are defined as warehouses, add-ons, or any other places approved as customs warehouses of type A, B, C, or D with the permission given by the customs administration.
  • More than one customs warehouse is not defined in the same environment.
  • A, C, D, and E type customs warehouses can be used as licensed agricultural warehouses.



Another important topic about warehouses is what kind of goods can companies store there. This can be explained in 2 major description

  • Goods not in free circulation
  • Goods in free circulation

Goods in free circulation must be exported, subjected to a customs-approved process or use. If the conditions are not met, the declaration is canceled by allowing the goods to be removed from the warehouse under the supervision of an authorized customs consultant or customs officer for a period not exceeding five times a year.



Goods can be determined according to their qualifications and placed in a private or public warehouse. There are 3 types of lists.

  1. Flammable, Explosive, Combustible, and Incendiary Goods
  2. Other Dangerous and Harmful Substances
  3. Goods that require special equipment to be protected, such as in cold storage
  • (Ek:RG-12/6/2012-28321) EK-62 Goods that may cause danger and harm to the goods they are in together with other hazardous and harmful substances can be placed in public or private warehouses by taking the necessary precautions by the characteristics of the goods.
  • (Ek:RG-12/6/2012-28321) Even if the goods they are together with are stored in separate sections, the goods that may cause danger and damage are not taken into general warehouses.
  • (Ek:RG-12/6/2012-28321) Within the scope of opening and operating permit of the same warehouse, it is possible to store the goods listed in the third paragraph in a certain part of a warehouse, provided that a certain section is reserved for the storage of such goods and the necessary documents for the warehouses where such goods can be placed are submitted to the relevant customs office.
  • (Ek:RG-12/6/2012-28321) By the written and justified request of the warehouse operator, the quality, quantity, container, and packaging of the goods, which are listed in the third paragraph and which are the secondary elements of the goods they are together in the same shipment, are placed in the separate sections of the general or private warehouse by taking the necessary precautions, in a way that does not damage the other goods. Considering such factors, it may be permitted by the relevant customs office.



Our suggestion is to work with a talented customs consultant about all these processes. 

  1. Goods coming from foreign countries that are prohibited from entering Turkey and transit to Turkey,
  2. Those that the packaging is a product of a different country than the country where it is produced, a symbol or a text
  3. To be used for our domestic products and crops, except those used for export, and show or give the impression that these are of foreign origin,

All kinds of blank envelopes, tapes, labels, stamps, and similar goods printed or written in a foreign language on them, and blank invoices of foreign companies, except for pro forma invoices, whether signed or not, which can show the documents that can be issued in Turkey as if they were issued in foreign countries.

  1. Goods that violate the rights of the right owner,
  2. Permission is required for items that have expired the legal period and need to be disposed of, items that have been abandoned to customs by their owners in temporary storage areas, and items that are surplus as a result of the inspections made in temporary storage areas.



If you want to use warehouses, you must follow all the rules and restrictions. Here are some examples of it

  1. Even if there is a deposit; from warehouses, without the permission of the customs administration before the customs procedures are started and the transactions are over.
  • Partial, complete retrieval
  • Changing items
  • If the number of items in the records and the number of items does not match

The goods are subject to a fine of twice the value as well as customs duties.

If there are more items according to the records

  • Goods Disposal by the provisions of Article 117 and 180 
  • The excess goods are fined up to the import/export tax amount.
  • In duty-free shops;
  • Goods sold to non-entitled persons,
  • Goods that are sold over the limit by being the right owner
  • In addition to import duties, three times these taxes are fined.
  • If there is a difference between the goods in the warehouses and the goods in the declaration

  • It is fined twice the customs value of the item.
  • The property is confiscated and the ownership of the goods is transferred to the public.
  • Goods Disposal by the provisions of Article 117 and 180 



Besides all the above explanations, taking goods into the warehouse is also important. Here is the list how to make it;

  1. Customs declaration is made. This customs declaration is a warehouse declaration.
  2. The warehouse declaration is registered at the customs office.
  3. The accuracy of the warehouse declaration is confirmed.
  4. Property inspection takes place.
  5. As a result of the inspection, if the goods conform to the declaration, they are taken to the warehouse.
  6. Additional documents may be requested for the declaration.
  7. As a result of the warehouse declaration, the documents required to be paid for the goods are secured and stamp tax is paid.
  8. The goods in the warehouse are ready for use.
  9. The removal of the goods in the warehouse may require submission or other customs-approved procedures.

We hope that posts about some key points of the warehouse are useful for you. Please check our blog post that may help you to understand some important topics. Please share your comments and give your valuable feedback.

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inksen academy - 5.1.2021