Practices of warehouse regime within the framework of Customs Law No 4458 and its impact on foreign trade

With the globalization of trade, this action has been handled almost entirely on the axis of foreign trade and the increase in customs activities has emerged as an indispensable fact recently. In this thesis, which is handled within the scope of warehouse regime applications, the importance of using warehouses in the process of procurement of intermediate products and raw materials, especially in the processes carried out by importing companies, is mentioned. In the first part of this thesis, which was prepared in three stages, the definitions of the concepts related to the warehouse regime are given and the flow process and systematics of the transactions carried out within the scope of the regime are mentioned. In the second part, the use of customs warehouses in foreign trade transactions is discussed under the sub-headings of logistics, storage, location, taxation and production, and its effects are mentioned. In the third and last part of the study, the ideas of the participants who participated and contributed as a result of the interviews conducted with the in-depth interview technique were conveyed, the important effects of the customs warehouse regime in the field of foreign trade, and the advantages and disadvantages of the use of warehouses were interpreted.