Areas where bonded goods are stored are called warehouses. In other words, warehouses where goods under customs supervision are placed and kept until customs procedures are completed are called warehouses. Customs warehouse is defined in the Customs Law No. 4458 as a place established for the purpose of storing goods under customs supervision and whose conditions and qualifications are determined by the regulation. Again, according to the same law; Warehouses are divided into two: general warehouse and private warehouse. While a general warehouse is defined as a customs warehouse that can be used by anyone to store goods, a private warehouse is a customs warehouse established only for the purpose of storing goods belonging to the warehouse operator.