Abstract
Bonded warehouses were established to develop trade and support manufacturers and merchants in commercial transactions. Just like other parts of the world, Turkey also enacted various regulations regarding bonded warehouses. Prior debates in Turkey about this practice continued well into the early Republican period. With the regulations stipulated by the Turkish Commercial Code of 1926, the country took the first steps for the establishment and development of public warehouses. However, despite the arrangements made and the opening of several public warehouses, this practice could not properly be implemented and thus failed to gain an institutional foothold in Turkey. This study discusses the development of bonded warehouses in Turkey and debates on the practice between the years 1923-1950.