Skip to content

Where your stock sits decides when you pay.

Two warehouses can be on the same industrial estate, the same distance from the port, at a similar price per pallet — and put your duty and VAT payment months apart. The difference is not the building. It is the customs status of the goods inside it.

Updated 29 September 2026 Value chain V14 · V15 Reading time 5 min
In short

Goods in a bonded warehouse sit under customs supervision with duty and VAT suspended — you pay when they leave for the Turkish market, on the quantity that leaves. Goods in a free warehouse have already cleared; you paid on the whole consignment when it arrived.

Which one is right depends on how long stock sits, how much of it is re-exported, and what tying up that cash costs you. We work it out on your numbers.

The distinction

Two words that are not synonyms.

In Turkish these are antrepo and serbest depo. In English both get translated as "warehouse", which is how the distinction gets lost in group email threads and then discovered on an invoice.

01

Bonded warehouse — antrepo

Duty and VATSuspended

Under customs supervision. The goods have not entered free circulation. You pay when they leave for the Turkish market, on the quantity that leaves. Re-exported goods may never attract Turkish duty at all.

Cash stays with you
02

Free warehouse — serbest depo

Duty and VATAlready paid

Ordinary commercial stock that has cleared customs. Simpler to run, cheaper per pallet, lighter record-keeping. The whole consignment was paid for on arrival.

Simpler to run

Legal basisThe customs warehousing regime sits in Customs Law No. 4458, Resmî Gazete of 4 November 1999, No. 23866. Warehouse operation is licensed, and stock under suspension is subject to customs supervision and record-keeping obligations.

Bonded storage is not automatically the better answer. It is the better answer when stock sits, or when a share of it leaves again.

Why we ask about your turnover rate first

Bonded storage costs more per pallet and carries stricter obligations. For fast-moving stock that will all be sold here within weeks, a free warehouse is usually simpler and cheaper — and recommending the expensive option by default is how providers make a decision look technical when it is arithmetic.

When bonded earns its place

Four conditions. You need at least two.

01Stock sits for months, not weeks
02A meaningful share is re-exported
03Duty and VAT on a full consignment strain cash
04Product needs sorting or repacking before release

These are conditions, not a scoring model. The bars show rough weight in our experience, not a calculation. The real answer comes from your turnover rate, your duty rate and what the cash is worth to you — which is why we build it per case rather than publishing a rule.

Scope

What sits under this capability.

Storage is the beginning. What determines whether a fulfillment arrangement works is everything that happens to the goods after they land.

  • 01

    Bonded and free storage

    Placement in the right customs status, with the record-keeping that status requires. Operated under our logistics partners' licences and facilities.

  • 02

    Goods receipt and inventory control

    Receipt against the declaration and the purchase order, discrepancy handling, cycle counts. The point at which a mismatch is cheap to fix.

  • 03

    Pick, pack and order fulfillment

    Order processing, picking, packing, dispatch and carrier handover — for B2B pallets and for direct-to-consumer volumes.

  • 04

    Repacking and repalletization

    Turkish labelling requirements, retail-ready configuration, consolidation and splitting. Often the reason goods need to sit somewhere before release.

  • 05

    Returns and reverse flow

    Receipt, inspection, restocking, repair or disposal — and the customs consequences where the goods came in under a particular regime.

  • 06

    Live stock visibility

    Quantities, locations, customs status and movements in the client portal. Not a monthly spreadsheet describing a situation that has already changed.

Who operates what

Warehousing and customs-supervised storage run under licences and facilities held by our logistics and customs partners. We design the flow, select the customs status, place the stock, monitor it and are answerable to you for the result under your contract with us.

We set this out plainly for the same reason it appears on the customs page: a provider implying they personally hold every licence in the chain is making a claim that does not survive the first inspection.

Questions

Questions we are actually asked.

Including the one at the end, which we are not answering yet because we do not have the advice.

What is the difference between a bonded warehouse and a free warehouse?

A bonded warehouse — antrepo — holds goods under customs supervision with import duty and VAT suspended. The goods have not entered free circulation, so nothing has been paid yet. A free warehouse holds goods that have already cleared customs and are ordinary commercial stock.

The practical difference is cash. In a bonded warehouse you pay when the goods leave for the Turkish market, and on the quantity that leaves. In a free warehouse you paid on the whole consignment when it arrived.

So should all our stock be bonded?

No. Bonded storage costs more per pallet and carries stricter record-keeping and customs supervision. It earns its place when stock sits for a while, when a meaningful share will be re-exported rather than sold here, or when the duty and VAT on a full consignment would tie up cash you need elsewhere.

For fast-moving stock that will all be sold in Türkiye within weeks, a free warehouse is usually simpler and cheaper. We work this out on your volumes rather than defaulting to the more expensive option.

Do you own the warehouse?

Warehousing and customs-supervised storage are operated under licences and facilities held by our logistics and customs partners. We design the flow, choose the customs status, place the stock and are answerable to you for the result under your contract with us.

We are specific about this because the alternative — implying we hold every licence involved — is the kind of claim that collapses on the first inspection.

Can we see our stock position?

Yes, through the client portal: quantities, locations, customs status and movements. Stock reporting that arrives as a spreadsheet by email once a month is not visibility, it is a summary of a situation that has already changed.

Can you handle returns?

Yes — receipt, inspection, restocking, and disposal or repair where that is the outcome. Returns are usually underestimated at the planning stage and then become the reason a fulfillment arrangement stops working.

Where returned goods were imported under a particular customs regime, the return itself can have customs consequences. That is checked before the flow is designed, not after the first pallet comes back.

Can we hold stock here and sell it to other countries without importing it into Türkiye?

Goods can sit in a bonded warehouse without entering free circulation, and there is a trade regime that contemplates selling such goods onward. Whether it works for your case depends on who owns the goods, who issues the invoice and where the commercial activity is considered to take place.

We are taking formal tax advice on this, specifically on whether holding stock on a client's behalf creates a permanent establishment for that client in Türkiye. We will publish the detail when we have the advice rather than before.

Legislation named on this page: Customs Law No. 4458. The Official Gazette date and issue for each is on the key figures page, read at source rather than restated here — a citation does not change, but a copy of the law goes stale.