{"id":1483,"date":"2021-10-27T22:22:55","date_gmt":"2021-10-27T19:22:55","guid":{"rendered":"https:\/\/kokvekok.com\/?p=1483"},"modified":"2021-10-27T22:24:04","modified_gmt":"2021-10-27T19:24:04","slug":"dahilde-isleme-rejimi-hakkinda-bilgi-notu","status":"publish","type":"post","link":"https:\/\/kokvekok.com\/en\/dahilde-isleme-rejimi-hakkinda-bilgi-notu\/","title":{"rendered":"Dahilde \u0130\u015fleme Rejimi Hakk\u0131nda Bilgi Notu"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1483\" class=\"elementor elementor-1483\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-db2a8da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db2a8da\" 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-85f998a\" data-id=\"85f998a\" 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-361d1ed elementor-widget elementor-widget-text-editor\" data-id=\"361d1ed\" 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>Giri\u015f<\/strong><\/p><p>G\u00fcmr\u00fck rejimi; g\u00fcmr\u00fck\u00e7e onaylanm\u0131\u015f i\u015flem ve kullan\u0131mlardan birisi olan ve e\u015fyan\u0131n g\u00fcmr\u00fck idaresinde g\u00f6rebilece\u011fi \u0130\u015flemleri belirleyen kurallard\u0131r. G\u00fcmr\u00fck rejimleri d\u0131\u015f ticarete konu mallar\u0131n T\u00fcrkiye\u2019ye kesin olarak veya ge\u00e7ici olarak ithal edilmesi, T\u00fcrkiye\u2019de depolanmas\u0131, T\u00fcrkiye\u2019den transit ge\u00e7i\u015fi, T\u00fcrkiye\u2019ye getirilip burada i\u015flem veya i\u015f\u00e7ilik g\u00f6rd\u00fckten sonra ihra\u00e7 edilmesi, ge\u00e7ici veya kesin olarak T\u00fcrkiye\u2019den ihra\u00e7 edilmesi, i\u015flem veya i\u015f\u00e7ilik g\u00f6rmek ve daha sonra geri getirilmek \u00fczere yurt d\u0131\u015f\u0131na g\u00f6nderilmesi durumlar\u0131nda uygulanan farkl\u0131 g\u00fcmr\u00fck ve d\u0131\u015f ticaret kurallar\u0131d\u0131r. G\u00fcmr\u00fck rejimlerinin temel ama\u00e7lar\u0131; d\u0131\u015f ticareti geli\u015ftirmek, ihracat\u0131 te\u015fvik etmek ve ihracat\u00e7\u0131ya rekabet avantaj\u0131 yaratmak, ithalatta g\u00fcven, denetim ve kontrol sa\u011flamakt\u0131r.<\/p><p>G\u00fcmr\u00fck mevzuat\u0131 8 adet g\u00fcmr\u00fck rejimi ve bu rejimlerin i\u015fleyi\u015f kurallar\u0131n\u0131 belirler. 4458 Say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun 3. Maddesinin 15. F\u0131kras\u0131nda s\u00f6z konusu g\u00fcmr\u00fck rejimi t\u00fcrleri a\u015fa\u011f\u0131da belirtildi\u011fi \u015fekilde s\u0131ralanm\u0131\u015ft\u0131r:<\/p><ol><li>Serbest dola\u015f\u0131ma giri\u015f rejimi<\/li><li>Transit rejimi<\/li><li>G\u00fcmr\u00fck antrepo rejimi<\/li><li>Dahilde i\u015fleme rejimi<\/li><li>G\u00fcmr\u00fck kontrol\u00fc alt\u0131nda i\u015fleme rejimi<\/li><li>Ge\u00e7ici ithalat rejimi<\/li><li>Hari\u00e7te i\u015fleme rejimi<\/li><li>\u0130hracat rejimi<\/li><\/ol><p>Bu g\u00fcmr\u00fck rejimleri aras\u0131nda ise, vergi, resim, har\u00e7 ve fonlar a\u00e7\u0131s\u0131ndan muafiyet ve istisnalara sahip olan ve ayr\u0131ca Ticaret Politikas\u0131 \u00d6nlemleri\u2019ne tabi olmayan Dahilde \u0130\u015fleme Rejimi, sa\u011flad\u0131\u011f\u0131 bir\u00e7ok di\u011fer avantaj ile ihracat\u00e7\u0131lar a\u00e7\u0131s\u0131ndan de\u011ferlendirilmesi gereken bir g\u00fcmr\u00fck rejimi olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r. \u0130\u015fbu yaz\u0131 ile de, Dahilde \u0130\u015fleme Rejimi ve Dahilde \u0130\u015fleme \u0130zni al\u0131nmas\u0131 konular\u0131 ele al\u0131nacak detayl\u0131 bir \u015fekilde ele al\u0131nacakt\u0131r.<\/p><p><strong>Dahilde \u0130\u015fleme Rejimi<\/strong><\/p><p>Dahilde \u0130\u015fleme Rejimi; serbest dola\u015f\u0131mda olmayan e\u015fyan\u0131n, T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi i\u00e7erisinde i\u015fleme faaliyetine tabi tutulmak \u00fczere ge\u00e7ici olarak ithal edilmesi ve i\u015fleme faaliyeti sonras\u0131nda elde edilen i\u015flem g\u00f6rm\u00fc\u015f \u00fcr\u00fcn\u00fcn yeniden ihra\u00e7 edilmesi esas\u0131na dayanan ekonomik etkili bir g\u00fcmr\u00fck rejimidir. S\u00f6z konusu rejim; ekonomik etkili g\u00fcmr\u00fck rejimi ve ihracat\u00e7\u0131lar i\u00e7in te\u015fvik y\u00f6ntemidir. Dahilde \u0130\u015fleme Rejimi ile hammadde temin etmek suretiyle ihracat\u0131 art\u0131rmak, ihra\u00e7 \u00fcr\u00fcnlerine piyasalarda rekabet g\u00fcc\u00fc kazand\u0131rmak ama\u00e7lanmaktad\u0131r. Dahilde \u0130\u015fleme Rejiminde \u015fartl\u0131 muafiyet ve geri \u00f6deme sistemi olmak \u00fczere iki t\u00fcr dahilde i\u015fleme sistemi uygulanmaktad\u0131r:<\/p><p>\u015eartl\u0131 muafiyet sistemi; dahilde i\u015fleme izin belgesi\/dahilde i\u015fleme izni ihra\u00e7 edilecek e\u015fyan\u0131n \u00fcretiminde kullan\u0131lan ve serbest dola\u015f\u0131mda bulunmayan hammadde, yard\u0131mc\u0131 madde, ambalaj ve i\u015fletme malzemesinin T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinde yerle\u015fik ki\u015filerce ithalat\u0131 s\u0131ras\u0131nda do\u011fan vergilerin teminata ba\u011flanarak ve ticaret politikas\u0131 \u00f6nlemlerine tabi tutulmaks\u0131z\u0131n ithal edilmesi ve \u00fcretim sonucunda elde edilen e\u015fyan\u0131n ihra\u00e7 edilmesini m\u00fcteakip al\u0131nan teminat\u0131n iade edilmesidir.<\/p><p>Geri \u00f6deme sistemi; dahilde i\u015fleme izin belgesi\/dahilde i\u015fleme izni kapsam\u0131nda serbest dola\u015f\u0131ma giren hammadde, yard\u0131mc\u0131 madde, ambalaj ve i\u015fletme malzemesinden elde edilen i\u015flem g\u00f6rm\u00fc\u015f \u00fcr\u00fcn\u00fcn ihrac\u0131 halinde, ithalat esnas\u0131nda al\u0131nan verginin geri \u00f6denmesidir. Bu kapsamda ithal edilen e\u015fya i\u00e7in g\u00fcmr\u00fck idaresince, ticaret politikas\u0131 \u00f6nlemleri uygulanmakta ve e\u015fyan\u0131n ithali i\u00e7in \u00f6ng\u00f6r\u00fclen d\u0131\u015f ticarette teknik d\u00fczenlemeler ve standardizasyon mevzuat\u0131 dahil di\u011fer i\u015flemlerin tamamlanmas\u0131 \u015fart\u0131 aranmaktad\u0131r.<\/p><p>T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinde ger\u00e7ekle\u015ftirilecek, e\u015fyan\u0131n korunmas\u0131, g\u00f6r\u00fcn\u00fc\u015f ya da sat\u0131\u015f kalitesinin iyile\u015ftirilmesi, yeniden da\u011f\u0131t\u0131m veya yeniden sat\u0131\u015f i\u00e7in haz\u0131rlanmas\u0131na y\u00f6nelik i\u015flemler, e\u015fyan\u0131n montaj\u0131, kurulmas\u0131, di\u011fer e\u015fyayla birle\u015ftirilmesi, bir araya getirilmesi veya ihra\u00e7 edilecek e\u015fyan\u0131n tamamlanmas\u0131 dahil olmak \u00fczere i\u015f\u00e7ili\u011fe tabi tutulmas\u0131, yenilenmesi ve d\u00fczenli hale getirilmesi dahil olmak \u00fczere tamir edilmesi veya boyanmas\u0131 gibi nispeten basit i\u015flem ve i\u015f\u00e7ilikler ile bedelsiz ithalat gibi i\u015flemlerin yap\u0131labilmesi i\u00e7in g\u00fcmr\u00fck idaresinden dahilde i\u015fleme izni al\u0131nmas\u0131 gerekmektedir.<\/p><p><strong>Dahilde \u0130\u015fleme \u0130zni Al\u0131nmas\u0131 S\u00fcreci<\/strong><\/p><p><strong>1.Ba\u015fvuru<\/strong><\/p><p>G\u00fcmr\u00fck Kanunu\u2019nun 110. Maddesi uyar\u0131nca dahilde i\u015fleme izni, i\u015fleme faaliyetlerini yapan veya yapt\u0131ran ki\u015finin talebi \u00fczerine verilebilir. T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinde (serbest b\u00f6lgeler hari\u00e7) yerle\u015fik firmalar bu rejimden faydalanabilmekte olup, ticari nitelikte olmayan dahilde i\u015fleme ama\u00e7l\u0131 ithalat i\u00e7in T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda yerle\u015fik ki\u015filere de izin verilmesi m\u00fcmk\u00fcnd\u00fcr.<\/p><p>T\u00fcrkiye g\u00fcmr\u00fck b\u00f6lgesinde yerle\u015fik firmalar taraf\u0131ndan, dahilde i\u015fleme izin belgesi almak i\u00e7in elektronik ortamda Ticaret Bakanl\u0131\u011f\u0131na, dahilde i\u015fleme izni almak i\u00e7in ilgili g\u00fcmr\u00fck idaresine elektronik ortamda m\u00fcracaat edilmesi gerekmektedir. \u0130zin i\u00e7in, gerekli belgeler Dahilde \u0130\u015fleme Rejimi Tebli\u011fi 2006\/12\u2019nin 1 no\u2019lu ekinde say\u0131lmaktad\u0131r.\u00a0 Baz\u0131 e\u015fyalar\u0131n dahilde i\u015fleme rejimi kapsam\u0131nda ithalat\u0131 m\u00fcmk\u00fcn de\u011fildir. S\u00f6z konusu e\u015fyalar da Dahilde \u0130\u015fleme Rejimi Tebli\u011fi\u2019nin 2006\/12\u2019nin 7 no\u2019lu ekinde g\u00f6sterilmi\u015ftir.<\/p><p>Dahilde \u0130\u015fleme rejimi kapsam\u0131nda yurda ge\u00e7ici ithali yap\u0131lan e\u015fyan\u0131n, ihra\u00e7 edilecek i\u015flem g\u00f6rm\u00fc\u015f \u00fcr\u00fcn\u00fcn b\u00fcnyesinde kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131n\u0131n tespitine ayniyet denilmektedir. Dahilde i\u015fleme izin belgesinde ve dahilde i\u015fleme izninde ayniyet \u015fart\u0131 bulunmas\u0131 halinde ayniyet tespitinin yap\u0131lmas\u0131 gerekmektedir. Dahilde i\u015fleme izinlerinde Yetkilendirilmi\u015f Y\u00fck\u00fcml\u00fc Sertifikas\u0131 sahibi ki\u015filer ile Onaylanm\u0131\u015f Ki\u015fi Stat\u00fcs\u00fcne \u0130li\u015fkin G\u00fcmr\u00fck Genel Tebli\u011fi\u2019nin (S\u0131ra No:1) 42\/A maddesinin birinci f\u0131kras\u0131nda belirtilen ko\u015fullar\u0131 ta\u015f\u0131yan y\u00fck\u00fcml\u00fcler ayniyet tespitine ili\u015fkin uygulamalardan istisna tutulmu\u015flard\u0131r. Dahilde i\u015fleme izin belgelerinde ayniyet \u00f6zel \u015fart\u0131 olmas\u0131 halinde ayniyet yapt\u0131rmak firma sorumlulu\u011fundad\u0131r.<\/p><p>Dahilde i\u015fleme izin belgesinin veya dahilde i\u015fleme izninin s\u00fcresi sekt\u00f6r\u00fcne g\u00f6re azami 12 aya kadar tespit edilebilir. Ancak, gemi in\u015fa, komple tesis vb. ile \u00fcretim s\u00fcreci 12 ay\u0131 a\u015fan \u00fcr\u00fcnler ve savunma sanayi alan\u0131na giren \u00fcr\u00fcnlerin ihrac\u0131na ili\u015fkin d\u00fczenlenen belgenin\/iznin s\u00fcresi, proje s\u00fcresi kadar tespit edilebilir. Bahse konu orijinal s\u00fcrenin yetersiz kalmas\u0131 durumunda ek s\u00fcre al\u0131nmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Ayr\u0131ca, hakl\u0131 sebep halleri ve yang\u0131n, sel, don gibi m\u00fccbir sebep ile fevkalade hallere ba\u011fl\u0131 olarak s\u00fcre uzat\u0131m\u0131 talep edilebilir. Dahilde \u0130\u015fleme \u0130zin Belgelerine ili\u015fkin ek s\u00fcre talebi i\u00e7in elektronik ortamda Ticaret Bakanl\u0131\u011f\u0131na, Dahilde \u0130\u015fleme \u0130znine ili\u015fkin ek s\u00fcre talebi i\u00e7in ilgili G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fcne ba\u015fvuru yap\u0131lmas\u0131 gerekmektedir.<\/p><ol start=\"2\"><li><strong> Teminat<\/strong><\/li><\/ol><p>G\u00fcmr\u00fck vergiler tutar\u0131n\u0131n y\u00fczde 20 fazlas\u0131yla teminat verilmesi gerekir ancak, Dahilde i\u015fleme rejimi kapsam\u0131nda indirimli teminat uygulamas\u0131ndan faydalan\u0131labilmektedir. Bu uygulama \u00e7er\u00e7evesinde belirli firmalar\u0131n dahilde i\u015fleme rejimi kapsam\u0131nda yapacaklar\u0131 ithalatta, bu ithalattan do\u011fan verginin s\u0131ras\u0131yla %1, 5 ve 10\u2019unun teminat olarak yat\u0131r\u0131lmas\u0131 kayd\u0131yla, g\u00fcmr\u00fck idaresince ithalat\u0131n ger\u00e7ekle\u015ftirilmesine izin verilir.<\/p><ol start=\"3\"><li><strong> \u0130zin Kapatma M\u00fcracaat\u0131<\/strong><\/li><\/ol><p>Firmalar\u0131n, Dahilde i\u015fleme izin belgesi ihracat taahh\u00fcd\u00fcn\u00fc kapatmak i\u00e7in en ge\u00e7 belge s\u00fcresi sonundan itibaren 3 ay i\u00e7erisinde, elektronik ortamda ve ayn\u0131 zamanda gerekli bilgi ve belgelerle birlikte belge sahibi firman\u0131n \u00fcyesi bulundu\u011fu Ticaret Bakanl\u0131\u011f\u0131 B\u00f6lge M\u00fcd\u00fcrl\u00fcklerine m\u00fcracaat etmeleri gerekmektedir. Dahilde i\u015fleme izni ihracat taahh\u00fcd\u00fcn\u00fc kapatmak i\u00e7in ise en ge\u00e7 izin s\u00fcresi sonundan itibaren 1 ay i\u00e7erisinde, gerekli bilgi ve belgelerle birlikte ilgili g\u00fcmr\u00fck idaresine m\u00fcracaat edilmesi gereklidir.<\/p><ol start=\"4\"><li><strong> Dahilde \u0130\u015fleme \u0130zninin M\u00fceyyideli Kapat\u0131lmas\u0131 Halinde \u0130tiraz Hakk\u0131 <\/strong><\/li><\/ol><p>Dahilde i\u015fleme izin belgesi sahibi firmalar, kendilerine tebli\u011f edilen taahh\u00fct hesab\u0131n\u0131n m\u00fceyyideli kapat\u0131lmas\u0131 i\u015flemine kar\u015f\u0131 tebli\u011f tarihinden itibaren 1 ay i\u00e7erisinde Ticaret Bakanl\u0131\u011fa (\u0130hracat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc) yaz\u0131l\u0131 olarak itiraz edebilirler. Dahilde i\u015fleme izinlerine ili\u015fkin m\u00fceyyideli kapatma i\u015flemlerine ise, 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun 242. Maddesi uyar\u0131nca itiraz edilebilir.<\/p><ol start=\"5\"><li><strong> Dahilde \u0130\u015fleme Rejimi Kapsam\u0131nda \u0130thal Edilen E\u015fyan\u0131n \u0130hracat\u0131n\u0131n Aranmayaca\u011f\u0131 Durumlar<\/strong><\/li><\/ol><p>Dahilde i\u015fleme izin belgesi\/dahilde i\u015fleme izni kapsam\u0131nda ithal edilen e\u015fyan\u0131n veya i\u015flem g\u00f6rm\u00fc\u015f \u00fcr\u00fcn\u00fcn, g\u00fcmr\u00fck mevzuat\u0131 \u00e7er\u00e7evesinde belge\/izin s\u00fcresi i\u00e7erisinde serbest dola\u015f\u0131ma girmesi, g\u00fcmr\u00fck idaresi g\u00f6zetiminde imhas\u0131, g\u00fcmr\u00fc\u011fe terk edilmesi veya mahrecine iadesi hallerinde, bu e\u015fyaya tekab\u00fcl eden ihracat\u0131n ger\u00e7ekle\u015ftirilmesi \u015fart\u0131 aranmaz.<\/p><p><strong>Sonu\u00e7<\/strong><\/p><p>Yukar\u0131da ele al\u0131nd\u0131\u011f\u0131 \u00fczere, ihracata konu edilecek \u00fcr\u00fcn\u00fcn \u00fcretiminde girdileri te\u015fkil eden bile\u015fenlerin vergi, resim, har\u00e7 ve benzeri y\u00fck\u00fcml\u00fcl\u00fcklerden muaf ve istisna tutulmas\u0131 suretiyle dolayl\u0131 olarak \u00fcreticilere finansman deste\u011fi sa\u011flayan dahilde i\u015fleme rejimi, \u00fcretici ve ihracat\u00e7\u0131lar a\u00e7\u0131s\u0131ndan d\u0131\u015f ticaret faaliyetleri ile ilgili olarak mutlaka de\u011ferlendirilmesi gereken bir uygulama olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r. Bu kapsamda kanunen s\u0131k\u0131 bir s\u00fcre\u00e7 ve \u00e7er\u00e7eveye oturtulmu\u015f bu uygulaman\u0131n ba\u015flang\u0131c\u0131ndan son a\u015famas\u0131na kadar \u00fcretici-ihracat\u00e7\u0131larca dan\u0131\u015fmanl\u0131k deste\u011fi al\u0131nmas\u0131 b\u00fcy\u00fck \u00f6nem arz etmektedir.<\/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>Giri\u015f G\u00fcmr\u00fck rejimi; g\u00fcmr\u00fck\u00e7e onaylanm\u0131\u015f i\u015flem ve kullan\u0131mlardan birisi olan ve e\u015fyan\u0131n g\u00fcmr\u00fck idaresinde g\u00f6rebilece\u011fi \u0130\u015flemleri belirleyen kurallard\u0131r. G\u00fcmr\u00fck rejimleri d\u0131\u015f ticarete konu mallar\u0131n T\u00fcrkiye\u2019ye kesin olarak veya ge\u00e7ici olarak ithal edilmesi, T\u00fcrkiye\u2019de depolanmas\u0131, T\u00fcrkiye\u2019den transit ge\u00e7i\u015fi, T\u00fcrkiye\u2019ye getirilip burada i\u015flem veya i\u015f\u00e7ilik g\u00f6rd\u00fckten sonra ihra\u00e7 edilmesi, ge\u00e7ici veya kesin olarak T\u00fcrkiye\u2019den ihra\u00e7 edilmesi, i\u015flem [&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-1483","post","type-post","status-publish","format-standard","hentry","category-dis-ticaret-hukuku"],"_links":{"self":[{"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/posts\/1483","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=1483"}],"version-history":[{"count":4,"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/posts\/1483\/revisions"}],"predecessor-version":[{"id":1487,"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/posts\/1483\/revisions\/1487"}],"wp:attachment":[{"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/media?parent=1483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/categories?post=1483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kokvekok.com\/en\/wp-json\/wp\/v2\/tags?post=1483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}