T.C.
\nT\u0130CARET BAKANLI\u011eI
\nG\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc
\nSay\u0131 : 85593407-010.06.01
\nKonu : K\u0131ymet Kriterli G\u00f6zetim Hakk\u0131nda
\nGenelge
\nGENELGE
\n(2019\/\u2026)
\n\u0130lgi: 18.05.2018 tarihli, 2018\/10 say\u0131l\u0131 Genelge.
\nBilindi\u011fi \u00fczere, 2004\/7304 say\u0131l\u0131 \u0130thalatta G\u00f6zetim Uygulanmas\u0131 Hakk\u0131nda Karar\u2019\u0131n 4 \u00fcnc\u00fc
\nmaddesinde yeralan \u201c\u0130leriye y\u00f6nelik g\u00f6zetime tabi bir mal\u0131n ithalat\u0131nda g\u00fcmr\u00fck mevzuat\u0131n\u0131n
\ngerektirdi\u011fi belgelerin yan\u0131 s\u0131ra \u2018G\u00f6zetim Belgesi\u2019de aran\u0131r.\u201d h\u00fckm\u00fc gere\u011fince y\u00fck\u00fcml\u00fcler,
\n\u0130thalat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019nden ilgili e\u015fya i\u00e7in alacaklar\u0131 g\u00f6zetim belgesini g\u00fcmr\u00fck idarelerine
\nibraz etmek zorundad\u0131rlar. 2004\/7304 say\u0131l\u0131 Karar ve ilgili g\u00f6zetim Tebli\u011fleri kapsam\u0131nda
\ng\u00fcmr\u00fck idarelerinde yap\u0131lan i\u015flemlerle ilgili olarak g\u00fcmr\u00fck idarelerince a\u015fa\u011f\u0131da belirtilen
\nesaslara g\u00f6re i\u015flem yap\u0131lmas\u0131 uygun bulunmu\u015ftur:
\n1) G\u00f6zetim belgesi g\u00fcmr\u00fck beyannamesinin tescilinde ilgili g\u00fcmr\u00fck idaresince aran\u0131r.
\nElektronik ortamda d\u00fczenlenen g\u00f6zetim belgeleri i\u00e7in Tek Pencere Sistemi taraf\u0131ndan
\nverilecek 23 haneli belge numaras\u0131 ile belge tarihi y\u00fck\u00fcml\u00fc taraf\u0131ndan beyannamenin 44 nolu
\nkutusunda \u201cBelge Referans No\u201d ve \u201cBelge Tarihi\u201d alanlar\u0131nda beyan edilir.
\nE\u015fya k\u0131ymetinin g\u00f6zetim tebli\u011finde belirtilen k\u0131ymetten d\u00fc\u015f\u00fck olmas\u0131 durumunda, e\u015fya
\nk\u0131ymetinin g\u00f6zetim tebli\u011finde belirtilen d\u00fczeye \u00e7\u0131kmas\u0131n\u0131 sa\u011flayacak \u015fekilde yurtd\u0131\u015f\u0131 di\u011fer
\ngider beyan edilmesi halinde y\u00fck\u00fcml\u00fcden g\u00f6zetim belgesi ibraz\u0131 istenilmez. G\u00fcmr\u00fck
\nY\u00f6netmeli\u011fi\u2019nin 180 inci maddesi kapsam\u0131nda yap\u0131lan kontrollerde, g\u00f6zetim belgesinin beyan
\nedilmedi\u011fi ve beyan edilen k\u0131ymetin ilgili tebli\u011fde belirtilen k\u0131ymete ula\u015fmad\u0131\u011f\u0131n\u0131n tespit
\nedilmesi halinde, y\u00fck\u00fcml\u00fcn\u00fcn talebi \u00fczerine beyan edilen k\u0131ymetin ilgili tebli\u011fde belirtilen
\ng\u00f6zetim k\u0131ymetine y\u00fckseltilmesine y\u00f6nelik beyannamede d\u00fczeltme yap\u0131lmas\u0131na izin verilir.
\nS\u00f6z konusu ek beyan, 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun 61\/3 \u00fcnc\u00fc maddesi ile Y\u00f6netmeli\u011fin
\n113 \u00fcnc\u00fc maddeleri \u00e7er\u00e7evesinde y\u00fck\u00fcml\u00fcy\u00fc ba\u011flayan esaslar\u0131 kapsamakta olup; B\u0130LGE
\nprogram\u0131nda usul\u00fcne uygun olarak \u201cYurt D\u0131\u015f\u0131 Di\u011fer Giderler\u201d alt\u0131nda yap\u0131l\u0131r. Y\u00fck\u00fcml\u00fcn\u00fcn
\nek k\u0131ymet beyan\u0131 sonucu olu\u015fan k\u0131ymet, e\u015fyan\u0131n nihai k\u0131ymeti olarak de\u011ferlendirilerek, ba\u015fka
\nbir i\u015fleme gerek kalmaks\u0131z\u0131n serbest dola\u015f\u0131ma giri\u015f rejimi i\u015flemleri tamamlan\u0131r. Y\u00fck\u00fcml\u00fcn\u00fcn
\nbu \u015fekilde i\u015flem yap\u0131lmas\u0131n\u0131 talep etmemesi halinde, G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nin 181 inci
\nmaddesi ve 2016\/9 say\u0131l\u0131 Genelgede belirtilen usuller takip edilerek al\u0131nacak sonuca g\u00f6re
\ni\u015flemler tekemm\u00fcl ettirilir.
\nEvrak\u0131n elektronik imzal\u0131 suretine http:\/\/e-belge.gtb.gov.tr adresinden 5b0e7695-30ea-4570-b261-6e6e1522ca3d kodu ile eri\u015febilirsiniz.
\nBELGEN\u0130N ASLI ELEKTRON\u0130K \u0130MZALIDIR.
\nK\u0131ymet ve Vergilendirme Dairesi E-Posta:kiymet@ticaret.gov.tr
\nTel:449 3050 Fax:4493101
\nBilgi \u0130\u00e7in: K\u0131ymet ve Vergilendirme Dairesi
\n2 \/ 2
\n2) Teslimden sonra yap\u0131lan kontroller sonucunda, e\u015fyan\u0131n g\u00f6zetime tabi oldu\u011funun ve bu
\n\u015fart\u0131n kar\u015f\u0131lanmad\u0131\u011f\u0131n\u0131n anla\u015f\u0131lmas\u0131 halinde, g\u00fcmr\u00fck idaresince y\u00fck\u00fcml\u00fcye bu husus
\nbildirilir. Bildirimin ula\u015ft\u0131\u011f\u0131 tarihten itibaren, y\u00fck\u00fcml\u00fc taraf\u0131ndan otuz g\u00fcn i\u00e7inde farkl\u0131l\u0131\u011fa
\nili\u015fkin vergilerin \u00f6denmesi durumunda, ilave herhangi bir i\u015flem tesis edilmez. Aksi takdirde,
\nG\u00fcmr\u00fck Y\u00f6netmeli\u011finin 181 inci maddesi ve 2016\/9 say\u0131l\u0131 Genelgede belirtilen usuller takip
\nedilerek al\u0131nacak sonuca g\u00f6re i\u015flemler tekemm\u00fcl ettirilir.
\n3) Beyan\u0131n tescili a\u015famas\u0131nda g\u00f6zetim tebli\u011finde yer alan k\u0131ymete ula\u015f\u0131lmas\u0131n\u0131 sa\u011flayacak
\n\u015fekilde veyahut e\u015fyan\u0131n tesliminden \u00f6nce ya da sonra ger\u00e7ekle\u015ftirilen kontroller sonucunda
\nyurtd\u0131\u015f\u0131 gider beyan edilerek buna tekab\u00fcl eden ithalat vergilerinin \u00f6denmesi sonras\u0131nda,
\nG\u00fcmr\u00fck Kanunu uyar\u0131nca geri verme ba\u015fvurusunda bulunulmas\u0131, bu ba\u015fvurunun idarece reddi
\ni\u015flemine kar\u015f\u0131 dava a\u00e7\u0131lmas\u0131 ve davan\u0131n idare aleyhine sonu\u00e7lanmas\u0131 sebebiyle yarg\u0131 karar\u0131
\nmucibince geri verme i\u015fleminin yap\u0131lmas\u0131 durumunda, y\u00fck\u00fcml\u00fcn\u00fcn g\u00f6zetim belgesi
\nsunulmaks\u0131z\u0131n i\u015flem yapmas\u0131na izin verilmesini temin eden ek beyan\u0131n ortadan kalkt\u0131\u011f\u0131 ve
\nbeyan\u0131n ba\u015flang\u0131c\u0131ndaki duruma d\u00f6n\u00fcld\u00fc\u011f\u00fc izahtan vareste bir husustur. Bu durumda,
\ng\u00f6zetim belgesinin teminine y\u00f6nelik olarak G\u00fcmr\u00fck Y\u00f6netmeli\u011finin 181 inci maddesi ve
\n2016\/9 say\u0131l\u0131 Genelgede belirtilen usuller takip edilerek al\u0131nacak sonuca g\u00f6re i\u015flemler
\ntekemm\u00fcl ettirilir.
\n4) Serbest dola\u015f\u0131ma giri\u015f rejimi, k\u0131smi muafiyet suretiyle ge\u00e7ici ithalat rejimi, dahilde i\u015fleme
\nrejimi kapsam\u0131 geri \u00f6deme sistemi ile \u015fartl\u0131 muafiyet sistemi kapsam\u0131 i\u015fletme malzemesi ithali
\nhari\u00e7 olmak \u00fczere, sair g\u00fcmr\u00fck rejimlerinin kullan\u0131m\u0131na y\u00f6nelik tescil edilen g\u00fcmr\u00fck
\nbeyannamelerinde beyan edilen e\u015fya k\u0131ymetinin ilgili g\u00f6zetim tebli\u011finde belirtilen k\u0131ymete
\nula\u015fmamas\u0131 durumunda, g\u00f6zetim belgesi ve ilave yurtd\u0131\u015f\u0131 gider \u015fart\u0131 aranmaks\u0131z\u0131n i\u015flemler
\ntamamlan\u0131r.
\n\u0130lgide kay\u0131tl\u0131 Genelge y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.
\nBilgi ve gere\u011fini rica ederim.
\nGonca I\u015f\u0131k Y\u0131lmaz BATUR
\nBakan a.
\nBakan Yard\u0131mc\u0131s\u0131
\nDA\u011eITIM: T\u00fcm G\u00fcmr\u00fck ve Ticaret B\u00f6lge M\u00fcd\u00fcrl\u00fcklerine<\/p>\n","protected":false},"excerpt":{"rendered":"
T.C. T\u0130CARET BAKANLI\u011eI G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Say\u0131 : 85593407-010.06.01 Konu : K\u0131ymet Kriterli G\u00f6zetim Hakk\u0131nda Genelge GENELGE (2019\/\u2026) \u0130lgi: 18.05.2018 tarihli, 2018\/10 say\u0131l\u0131 Genelge. Bilindi\u011fi \u00fczere, 2004\/7304 say\u0131l\u0131 \u0130thalatta G\u00f6zetim Uygulanmas\u0131 Hakk\u0131nda Karar\u2019\u0131n 4 \u00fcnc\u00fc maddesinde yeralan \u201c\u0130leriye y\u00f6nelik g\u00f6zetime tabi bir mal\u0131n ithalat\u0131nda g\u00fcmr\u00fck mevzuat\u0131n\u0131n gerektirdi\u011fi belgelerin yan\u0131 s\u0131ra \u2018G\u00f6zetim Belgesi\u2019de aran\u0131r.\u201d h\u00fckm\u00fc gere\u011fince…<\/p>\n","protected":false},"author":1,"featured_media":1212,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[26,25],"_links":{"self":[{"href":"https:\/\/enggumruk.com\/index.php?rest_route=\/wp\/v2\/posts\/1238"}],"collection":[{"href":"https:\/\/enggumruk.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/enggumruk.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/enggumruk.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/enggumruk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1238"}],"version-history":[{"count":1,"href":"https:\/\/enggumruk.com\/index.php?rest_route=\/wp\/v2\/posts\/1238\/revisions"}],"predecessor-version":[{"id":1239,"href":"https:\/\/enggumruk.com\/index.php?rest_route=\/wp\/v2\/posts\/1238\/revisions\/1239"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enggumruk.com\/index.php?rest_route=\/wp\/v2\/media\/1212"}],"wp:attachment":[{"href":"https:\/\/enggumruk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1238"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/enggumruk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1238"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/enggumruk.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1238"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}