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Before your goods arrive at the Customs Territory of Turkey, a declaration containing general information about the vehicle in which your goods are transported and the goods in that vehicle is given. This statement is called a “summary statement”. From the date of submission of the summary declaration, a “customs-approved transaction and use” must be determined for your goods within 45 days if your goods arrived by sea, and within 20 days for other routes. In cases where the summary declaration is given in advance, these periods start after your goods are presented to the customs. During this process, the goods arriving in the Customs Territory of Turkey are presented to the customs by your carrier. Your goods are in the status of “temporarily stored goods” in terms of customs legislation, from the time the goods are presented to the customs until they are subjected to a customs-approved process and use. These goods are stored only in places deemed appropriate by the customs administrations and under specified conditions. Temporary storage areas are generally storage areas such as warehouses, warehouses, warehouses or hangars, which are built to protect the temporarily stored goods from all kinds of external factors and interventions and are as close as possible to the places where vehicles stop, dock or land. In places where there are no temporary storage areas, the places where the goods brought temporarily with the permission of the customs administration are placed can be considered as temporary storage areas. Goods that have not started the procedures for which a customs-approved transaction or use is determined within the above-mentioned periods shall be liquidated in accordance with the provisions of the customs legislation, unless they are subject to any judicial or administrative proceedings.

Temporarily stored goods may be handled to ensure that they are kept in the same condition, provided that their appearance and technical characteristics are not changed.

In case the temporarily stored goods are illegally taken out of customs surveillance, customs liability arises.

In some cases, when the goods you want to import arrive in Turkey, you may not want to complete the import process immediately. E.g:

You may want to postpone paying the customs duties of the goods you are going to import until your goods are released for free circulation.
You may need time to complete the process of a permit you need to import your goods.
Before completing the import process, you may notice that the item is faulty or defective, and you may want to have the opportunity to return it, called “return to origin”.
You may want to subject the goods you will import to processes such as storage, packaging and labeling until the marketing stage.

In such cases, you can put your goods in the customs warehouse. Customs warehouse is an open or closed place that meets certain conditions where the goods under customs supervision are placed. “warehouse operator” to the person authorized to operate a customs warehouse; The person who makes a customs declaration for the goods to be placed in the warehouse or the person to whom this person has transferred his rights and obligations is called the “user”.

The period of stay of the goods in customs warehouses is unlimited. However, when the customs administrations deem it necessary, it is possible to set a period for assigning a new customs-approved treatment or use to the goods in the warehouse. If a customs declaration describing a customs-approved treatment or use for the goods in the warehouse has been issued, the customs procedures must be completed within thirty days from the date of registration of the customs declaration. Goods whose transactions cannot be completed within this period shall be liquidated.

Shared storage briefly means the storage of goods with different customs status in the same warehouse. Provided that permission is obtained from the customs administration, the goods in free circulation and the goods not in free circulation, excluding the goods that can benefit from the export measures if taken to the customs warehouse, can be stored in the same warehouse. However, if this storage makes it impossible to determine the customs status of each ware, only goods in the same customs tariff position, with the same commercial quality and same technical characteristics, are allowed to be stored together.

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