{"id":1120,"date":"2020-06-25T11:39:35","date_gmt":"2020-06-25T08:39:35","guid":{"rendered":"https:\/\/kokvekok.com\/?p=1120"},"modified":"2020-06-25T11:44:29","modified_gmt":"2020-06-25T08:44:29","slug":"gumruk-kanununda-tasfiyeye-iliskin-sureler","status":"publish","type":"post","link":"https:\/\/kokvekok.com\/en\/gumruk-kanununda-tasfiyeye-iliskin-sureler\/","title":{"rendered":"G\u00fcmr\u00fck Kanunu&#8217;nda Tasfiyeye \u0130li\u015fkin S\u00fcreler"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1120\" class=\"elementor elementor-1120\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a1b9487 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a1b9487\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fc55858\" data-id=\"fc55858\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d026f31 elementor-widget elementor-widget-text-editor\" data-id=\"d026f31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u00d6n Bilgi<\/strong><\/p>\n<p>G\u00fcmr\u00fck Kanunu \u00e7er\u00e7evesinde tasfiyeye ili\u015fkin s\u00fcreler T\u00fcrkiye g\u00fcmr\u00fck sahas\u0131na giren e\u015fyalar\u0131n tabi tutulaca\u011f\u0131 g\u00fcmr\u00fck rejimleri ve ge\u00e7irece\u011fi i\u015flemlere g\u00f6re de\u011fi\u015fiklik g\u00f6stermektedir. Bu sebeple, g\u00fcmr\u00fck rejimleri ve i\u015flemlerle ilgili olarak k\u0131sa bir bilgi verilmesinde yarar vard\u0131r. \u00d6ncelikle T\u00fcrkiye g\u00fcmr\u00fck sahas\u0131na giren e\u015fyalar\u0131n bir g\u00fcmr\u00fck rejimine tabi tutulmas\u0131 \u015fartt\u0131r. Genel olarak en \u00e7ok uygulanan g\u00fcmr\u00fck rejimleri \u201cserbest dola\u015f\u0131ma giri\u015f rejimi\u201d ve \u201cantrepo rejimi\u201ddir. G\u00fcmr\u00fck sahas\u0131na giren e\u015fya s\u0131n\u0131rs\u0131z s\u00fcreyle g\u00fcmr\u00fckte kalamaz, bu e\u015fya i\u00e7in belirli s\u00fcreler dahilinde g\u00fcmr\u00fck\u00e7e onaylanm\u0131\u015f bir i\u015flem veya kullan\u0131m belirlenmesi gerekmektedir. Bu belirleme nihai olarak g\u00fcmr\u00fck beyan\u0131 ile yap\u0131l\u0131r. G\u00fcmr\u00fck beyan\u0131n\u0131n yap\u0131lmas\u0131ndan \u00f6nce bir \u00f6zet beyan verilir ve bununla g\u00fcmr\u00fck\u00e7e onaylanm\u0131\u015f bir i\u015flem veya kullan\u0131m belirlenmesi s\u00fcreci ba\u015flar, g\u00fcmr\u00fck beyan\u0131n\u0131n yap\u0131lmas\u0131 ve e\u015fyan\u0131n bir g\u00fcmr\u00fck rejimine tabi tutulmas\u0131 ile son bulur. Bu i\u015flemlerin ard\u0131ndan e\u015fyaya ait vergilerin \u00f6denmesi ile g\u00fcmr\u00fck i\u015flemleri bitirilir. G\u00fcmr\u00fck beyan\u0131 verilinceye kadar e\u015fya \u201cge\u00e7ici depolanan e\u015fya\u201d stat\u00fcs\u00fcndedir ve bu stat\u00fcde G\u00fcmr\u00fck Kanunu\u2019nda yer alan belirli s\u00fcreler s\u0131n\u0131r\u0131nca kalabilir. G\u00fcmr\u00fck Kanunu\u2019nda yer alan s\u00fcrelerin a\u015f\u0131lmas\u0131 halinde tasfiye h\u00fck\u00fcmlerinin uygulanma tehlikesi oldu\u011fundan farkl\u0131 durumlar i\u00e7in \u00f6ng\u00f6r\u00fclen s\u00fcrelere uyulmas\u0131 \u00f6nemlidir.<\/p>\n<p>G\u00fcmr\u00fck sahas\u0131na giren yabanc\u0131 e\u015fyan\u0131n giri\u015f rejimi \u00e7er\u00e7evesinde g\u00fcmr\u00fck vergi ve resimlerinin \u00f6denmesi suretiyle T\u00fcrkiye g\u00fcmr\u00fck serbest b\u00f6lgesinde dola\u015f\u0131ma girmesi e\u015fyan\u0131n \u201cmillile\u015fmesi\u201d olarak adland\u0131r\u0131lmaktad\u0131r. Bunun yan\u0131nda antrepo rejimine girebilecek e\u015fya kanunda s\u0131n\u0131rl\u0131 olarak belirlenmi\u015f olup G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nin 330.maddesinde \u201cithalat vergilerine ve ticaret politikas\u0131 \u00f6nlemlerine tabi tutulmam\u0131\u015f serbest dola\u015f\u0131ma girmemi\u015f e\u015fya\u201d ve \u201cihracata ba\u011fl\u0131 \u00f6nlemlerden yararlanabilen serbest dola\u015f\u0131mdaki e\u015fya (serbest dola\u015f\u0131mda olup T\u00fcrkiye\u2019den ihra\u00e7 edilecek olan e\u015fya)\u201d d\u0131\u015f\u0131nda bir e\u015fyan\u0131n antrepo rejimine tabi tutulmas\u0131 m\u00fcmk\u00fcn de\u011fildir. Antrepo rejimine tabi olan e\u015fyan\u0131n g\u00fcmr\u00fckte kal\u0131\u015f s\u00fcresi G\u00fcmr\u00fck Kanunu\u2019nun 101.maddesine g\u00f6re s\u0131n\u0131rs\u0131zd\u0131r, ancak istisnalar olabilir. Bu iki rejim \u00f6zelinde tasfiyeye ili\u015fkin s\u00fcreler farkl\u0131 olarak d\u00fczenlenmi\u015f olup a\u015fa\u011f\u0131da detayl\u0131 bir \u015fekilde ele al\u0131nacakt\u0131r.<\/p>\n<p><strong>G\u00fcmr\u00fck Kanunu\u2019nda Yer Alan Tasfiyeye \u0130li\u015fkin S\u00fcreler<\/strong><\/p>\n<ul>\n<li>T\u00fcrkiye g\u00fcmr\u00fck sahas\u0131na giren bir e\u015fya i\u00e7in g\u00fcmr\u00fck beyan\u0131 verilmesi i\u00e7in \u00f6ng\u00f6r\u00fclen s\u00fcre \u00f6zet beyan\u0131n verilmesi ile ba\u015flar. \u00d6zet beyan\u0131n verilmesi ile ba\u015flayacak olan bu s\u00fcre <strong>denizyolu ile gelen e\u015fyalar bak\u0131m\u0131ndan 45 g\u00fcn<\/strong>, <strong>havayolu ve karayolu ile gelen e\u015fyalar bak\u0131m\u0131ndan 20 g\u00fcnd\u00fcr<\/strong>. S\u00fcresi i\u00e7inde g\u00fcmr\u00fck beyan\u0131n\u0131n verilememesi halinde e\u015fya tasfiye edilecektir (G\u00fcmr\u00fck Kanunu 46.madde ve 50. Madde).<\/li>\n<li>S\u00fcresi i\u00e7inde g\u00fcmr\u00fck beyan\u0131 yap\u0131lm\u0131\u015f ancak beyan sahibinden kaynaklanan sebeplerle e\u015fyan\u0131n beyanda belirtilen g\u00fcmr\u00fck rejimine tabi tutulmas\u0131 i\u00e7in gerekli belgeler verilmemi\u015fse, ithalat veya ihracat vergileri \u00f6denmemi\u015fse, teminat\u0131n \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc hallerde teminat g\u00f6sterilmemi\u015fse, e\u015fya tasfiye edilecektir. G\u00fcmr\u00fck Kanunu\u2019nun 70.maddesine g\u00f6re buradaki s\u00fcreler G\u00fcmr\u00fck Kanunu\u2019nun 46.maddesinde \u00f6ng\u00f6r\u00fclen s\u00fcrelerdir. <strong>Yani g\u00fcmr\u00fck beyan\u0131 yap\u0131ld\u0131ktan sonra deniz yolu ile gelen e\u015fyalar bak\u0131m\u0131ndan 45 g\u00fcn<\/strong>, <strong>havayolu ve karayolu ile gelen e\u015fyalar bak\u0131m\u0131ndan 20 g\u00fcn ge\u00e7mesiyle<\/strong>, yukar\u0131da say\u0131lan hallerde e\u015fya tasfiye edilecektir.<\/li>\n<li>Antrepo rejimine tabi olan e\u015fya i\u00e7in G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nin 346.maddesi uyar\u0131nca antrepo beyannamesine ba\u011flant\u0131l\u0131 yeni bir rejim beyan\u0131 yap\u0131lmas\u0131 halinde, g\u00fcmr\u00fck i\u015flemlerinin <strong>yeni beyannamenin tescil tarihinden itibaren 30 g\u00fcn<\/strong> i\u00e7inde bitirilmesi gerekir. Bu kapsamdaki i\u015flemlerin 30 g\u00fcn i\u00e7inde bitirilmemesi halinde e\u015fya tasfiye edilecektir. \u00d6rne\u011fin, antrepo rejimindeki e\u015fya i\u00e7in, serbest dola\u015f\u0131ma giri\u015f rejimine ili\u015fkin beyanname verilmesi halinde, g\u00fcmr\u00fck i\u015flemlerinin beyannamenin tescil tarihinden itibaren&nbsp;<strong>30 g\u00fcn&nbsp;<\/strong>i\u00e7erisinde bitirilmesi gerekir (G\u00fcmr\u00fck Kanunu m.70\/2).<\/li>\n<li>Her ne kadar antrepo rejimine tabi tutulmu\u015f bir e\u015fya s\u0131n\u0131rs\u0131z s\u00fcreyle bu rejim alt\u0131nda kalabilir denilmi\u015fse de, G\u00fcmr\u00fck Kanunu\u2019nun 101.maddesi uyar\u0131nca \u201cg\u00fcmr\u00fck idarelerince gerek g\u00f6r\u00fclen hallerde, e\u015fyaya g\u00fcmr\u00fck\u00e7e onaylanm\u0131\u015f yeni bir i\u015flem veya kullan\u0131m tayin edilmesi i\u00e7in bir s\u00fcre belirlenebilir\u201d denilmi\u015ftir. \u0130dare taraf\u0131ndan verilen bu s\u00fcrenin sonuna kadar i\u015flem tamamlanamazsa e\u015fya tasfiye edilecektir. Bu noktada 13.8.2010 tarihli, 2010\/41 say\u0131l\u0131 genelge bir istisna \u00f6ng\u00f6rmektedir. <u>Bu genelgeye <strong>g\u00f6re 6 ay\u0131 a\u015fk\u0131n s\u00fcre antrepoda bekleyen e\u015fyalar\u0131n<\/strong> sahip ve temsilcilerine tebligat yap\u0131larak, tebli\u011f tarihinden itibaren <strong>30 g\u00fcn i\u00e7erisinde<\/strong> g\u00fcmr\u00fck\u00e7e onaylanm\u0131\u015f bir i\u015flem veya kullan\u0131ma tabi tutulmayan veya sahip, kanuni temsilcisi ya da kanuni miras\u00e7\u0131lar\u0131 taraf\u0131ndan antrepoda kalmaya devam etmesi talebinde bulunulmayan e\u015fyan\u0131n G\u00fcmr\u00fck Kanunu\u2019nun 177\u2019nci maddesinin (g) bendi uyar\u0131nca tasfiye edilmesi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r<\/u>.<\/li>\n<\/ul>\n<p><strong>Legal Warning<\/strong><\/p>\n<p>\u0130\u015fbu yaz\u0131 hukuki dan\u0131\u015fmanl\u0131k ya da tavsiye olarak kabul edilemez ve avukat \u2013 m\u00fcvekkil ili\u015fkisi do\u011furmaz.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u00d6n Bilgi G\u00fcmr\u00fck Kanunu \u00e7er\u00e7evesinde tasfiyeye ili\u015fkin s\u00fcreler T\u00fcrkiye g\u00fcmr\u00fck sahas\u0131na giren e\u015fyalar\u0131n tabi tutulaca\u011f\u0131 g\u00fcmr\u00fck rejimleri ve ge\u00e7irece\u011fi i\u015flemlere g\u00f6re de\u011fi\u015fiklik g\u00f6stermektedir. Bu sebeple, g\u00fcmr\u00fck rejimleri ve i\u015flemlerle ilgili olarak k\u0131sa bir bilgi verilmesinde yarar vard\u0131r. \u00d6ncelikle T\u00fcrkiye g\u00fcmr\u00fck sahas\u0131na giren e\u015fyalar\u0131n bir g\u00fcmr\u00fck rejimine tabi tutulmas\u0131 \u015fartt\u0131r. Genel olarak en \u00e7ok uygulanan g\u00fcmr\u00fck [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[7],"tags":[],"class_list":["post-1120","post","type-post","status-publish","format-standard","hentry","category-dis-ticaret-hukuku"],"_links":{"self":[{"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/posts\/1120","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/comments?post=1120"}],"version-history":[{"count":4,"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/posts\/1120\/revisions"}],"predecessor-version":[{"id":1126,"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/posts\/1120\/revisions\/1126"}],"wp:attachment":[{"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/media?parent=1120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/categories?post=1120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/tags?post=1120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}