Answers to Frequently Asked Questions
The word Entrepot comes from French, and means the place or warehouse for placing and storing commercial goods entering customs. The term Entrepot refers to a warehouse established with the intention of storing goods under customs supervision, which meets the conditions and qualities described in the relevant regulations. Moreover, Entrepot warehouses constitute a customs regime whereby goods may remain in storage indefinitely and are exempt from normal taxation, on the condition that they are stored according to customs regulations.
Warehouses can be divided into two types, for the storage of goods under customs supervision, or of export goods if permission is acquired: general and private warehouses.
I. Private Warehouse: These are customs entrepot warehouses where only goods belonging to the warehouse manager can be stored. Private Entrepots can be divided into 3 types: Types C, D and E. II. General Warehouse: These are customs warehouses which can be used by anybody to store their goods. General warehouses can also be divided into 3 types: Types A, B and F.
Customs Warehouse Regime refers to a type of Customs Regime with Economic Impact, which in turn refer to procedures and types of application approved by Customs.Customs Regimes with Economic Impact can be divided into 5. These are::
* Inward Processing
* Processing under Customs Control
* Temporary Import
* Outward Processing
Customs Entrepot Warehouse Regime is a customs regime with economic impact which specifies regulations relating to the warehouse storage of goods which are exempt from import tax and trade policy measures and have not yet entered free circulation, and describes how export goods can benefit from export measures when placed in a customs warehouse.
The subject of opening a warehouse is addressed in clauses 80 and 95 of Customs Law. These define a framework of conditions required for obtaining permission to manage a warehouse, namely: the provision of the contracts and security required for the appropriate carrying out of procedures; the implementation of customs regulations by the customs administration necessary for allowing the control or supervision of procedures, in proportion to the economic goals which are the focus of the relevant procedures. The fact that the opening and administrating of customs warehouses is possible only with permission from the Secretary for Customs, in the case that warehouses are not operated by the customs administration or that the existing establishments are insufficient, is explained in Customs Law as defined in directives issued by the Council of Ministers.
Moreover, in addition to the points above, clause 95 of Customs Law states that;
* A person wishing to run a customs warehouse is required to present a written application for permission, containing the requisite information and in particular claiming the existence of an economic need for customs warehousing,
* The conditions relating to the administration of customs warehouses are to be shown in the license provided,
* Permission can only be granted to residents of Turkey,
* The rights and responsibilities of the Warehouse manager can be transferred to another person with the permission of the Secretary of Customs.