Resmi Gazete,\u00a029 Mart\u00a02013\u00a0\u00a0CUMA,\u00a0Say\u0131 : 28602,\u00a0G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131ndan:<\/p>\n
G\u00dcMR\u00dcK \u0130\u015eLEMLER\u0130N\u0130N KOLAYLA\u015eTIRILMASINA \u0130L\u0130\u015eK\u0130N\u00a0G\u00dcMR\u00dcK GENEL TEBL\u0130\u011e\u0130\u00a0(SIRA NO: 1)<\/strong><\/p>\n Ama\u00e7 ve kapsam<\/b><\/p>\n MADDE 1 \u2013\u00a0<\/b>(1) Bu Tebli\u011f, yetkilendirilmi\u015f y\u00fck\u00fcml\u00fc logosunun kullan\u0131m\u0131na, yetkilendirilmi\u015f y\u00fck\u00fcml\u00fc sertifikas\u0131 ba\u015fvurular\u0131nda belgelerin kapsam\u0131na ve elektronik ortamda ibraz\u0131na, izinli g\u00f6nderici yetkisi kapsam\u0131nda yaln\u0131zca ihracatta yerinde g\u00fcmr\u00fckleme izni sahibinin tesislerinin kullan\u0131m\u0131na, izinli g\u00f6nderici, ihracatta yerinde g\u00fcmr\u00fckleme ile mavi hat uygulamalar\u0131nda beyana ayk\u0131r\u0131l\u0131k durumuna, g\u00fcmr\u00fck i\u015flemlerinin kolayla\u015ft\u0131r\u0131lmas\u0131na ili\u015fkin mevzuatta ask\u0131ya alma, geri alma ve iptal s\u00fcrelerinin de\u011fi\u015ftirilmesine ili\u015fkin usul ve esaslar\u0131 belirlemek amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n Dayanak<\/b><\/p>\n MADDE 2 \u2013<\/b>\u00a0(1) Bu Tebli\u011f,\u00a010\/1\/2013\u00a0tarihli ve 28524 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan G\u00fcmr\u00fck \u0130\u015flemlerinin Kolayla\u015ft\u0131r\u0131lmas\u0131 Y\u00f6netmeli\u011finin 58, 85, 92 ve 101 inci maddeleri ile 7\/10\/2009 tarihli ve 27369 say\u0131l\u0131 m\u00fckerrer Resm\u00ee Gazete\u2019de yay\u0131mlanan G\u00fcmr\u00fck Y\u00f6netmeli\u011finin 25, 26, 141 ve 184 \u00fcnc\u00fc maddelerine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n Yetkilendirilmi\u015f y\u00fck\u00fcml\u00fc logosu<\/b><\/p>\n MADDE 3 \u2013\u00a0<\/b>(1) G\u00fcmr\u00fck \u0130\u015flemlerinin Kolayla\u015ft\u0131r\u0131lmas\u0131 Y\u00f6netmeli\u011fi uyar\u0131nca adlar\u0131na yetkilendirilmi\u015f y\u00fck\u00fcml\u00fc sertifikas\u0131 d\u00fczenlenen ki\u015filer, bu sertifikan\u0131n ge\u00e7erlili\u011fi s\u00fcresi boyunca G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131n\u0131n kurumsal internet sayfas\u0131nda duyurulan \u00f6rne\u011fe uygun yetkilendirilmi\u015f y\u00fck\u00fcml\u00fc logosunu ticari ve di\u011fer faaliyetlerinde kullanabilirler.<\/p>\n (2) Yetkilendirilmi\u015f y\u00fck\u00fcml\u00fc logosu,\u00a0logonun\u00a0\u015fekli, renkli bas\u0131mlarda rengi gibi unsurlar\u0131 de\u011fi\u015ftirilmek suretiyle kullan\u0131lamaz.<\/p>\n (3) Adlar\u0131na d\u00fczenlenmi\u015f ge\u00e7erli bir yetkilendirilmi\u015f y\u00fck\u00fcml\u00fc sertifikas\u0131 olmayan ki\u015filerce, yetkilendirilmi\u015f y\u00fck\u00fcml\u00fc logosunun veya bu logoyu a\u00e7\u0131k\u00e7a an\u0131msatan logolar\u0131n ticari faaliyetlerinde kullan\u0131lmas\u0131 veya G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131ndan izin al\u0131nmaks\u0131z\u0131n ba\u015fka ama\u00e7larla kullan\u0131lmas\u0131 halinde, haklar\u0131nda\u00a013\/1\/2011\u00a0tarihli ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 56\u00a0nc\u0131\u00a0maddesi uyar\u0131nca i\u015flem yap\u0131l\u0131r.<\/p>\n Yetkilendirilmi\u015f y\u00fck\u00fcml\u00fc sertifikas\u0131 ba\u015fvurular\u0131nda ibraz edilecek belgelerin asl\u0131 veya k\u00e2\u011f\u0131t ortam\u0131ndaki \u00f6rnekleri yerine elektronik ortamda olu\u015fturulmu\u015f \u00f6rneklerinin kabul\u00fc<\/b><\/p>\n MADDE 4 \u2013<\/b>\u00a0(1) G\u00fcmr\u00fck \u0130\u015flemlerinin Kolayla\u015ft\u0131r\u0131lmas\u0131 Y\u00f6netmeli\u011finin 10 uncu maddesi uyar\u0131nca ibraz\u0131 istenilen belgelerin, d\u00fczenleyen kurulu\u015fun veri taban\u0131 \u00fczerinden internet ortam\u0131nda kontrol edilebilmesi \u015fart\u0131yla, elektronik ortamda olu\u015fturulmu\u015f \u00f6rnekleri as\u0131l n\u00fcsha veya k\u00e2\u011f\u0131t ortam\u0131ndaki \u00f6rne\u011fi yerine kabul edilebilir.<\/p>\n Yetkilendirilmi\u015f y\u00fck\u00fcml\u00fc sertifikas\u0131 ba\u015fvurular\u0131nda ibraz edilecek ISO 9001 ile ISO 27001 sertifikalar\u0131n\u0131n kapsam\u0131<\/b><\/p>\n MADDE 5 \u2013<\/b>\u00a0(1) G\u00fcmr\u00fck \u0130\u015flemlerinin Kolayla\u015ft\u0131r\u0131lmas\u0131 Y\u00f6netmeli\u011finin 10 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (e) bendi uyar\u0131nca ibraz edilecek ISO 9001 sertifikas\u0131; ba\u015fvuru sahibinin d\u0131\u015f ticaret, g\u00fcmr\u00fckleme, y\u00f6netim ve idari organizasyon faaliyetleri ile bu faaliyetlerle ili\u015fkili i\u015flemlerini ve bunlara ba\u011fl\u0131 \u00fcretim ve hizmet sunumlar\u0131n\u0131 kapsamal\u0131d\u0131r.<\/p>\n (2) G\u00fcmr\u00fck \u0130\u015flemlerinin Kolayla\u015ft\u0131r\u0131lmas\u0131 Y\u00f6netmeli\u011finin 10 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (e) bendi uyar\u0131nca ibraz edilecek ISO 27001 sertifikas\u0131; ithalat, ihracat, transit, g\u00fcmr\u00fckleme gibi g\u00fcmr\u00fck ve d\u0131\u015f ticaret i\u015flemlerini ve bu i\u015flemlere ili\u015fkin lojistik, depolama, muhasebe, finans ve bilgi i\u015flem gibi faaliyetlerinin elektronik bilgi varl\u0131klar\u0131 ile bu varl\u0131klar\u0131 korumak amac\u0131yla kulland\u0131\u011f\u0131 bili\u015fim g\u00fcvenli\u011fini kapsamal\u0131d\u0131r.<\/p>\n \u0130zinli g\u00f6nderici yetkisi kapsam\u0131nda tesis kullan\u0131m\u0131<\/b><\/p>\n MADDE 6 \u2013<\/b>\u00a0(1) G\u00fcmr\u00fck \u0130\u015flemlerinin Kolayla\u015ft\u0131r\u0131lmas\u0131 Y\u00f6netmeli\u011finin 72\u00a0nci\u00a0maddesi uyar\u0131nca izinli g\u00f6nderici yetkisi verilmi\u015f ki\u015finin bu yetki kapsam\u0131nda ayn\u0131 Y\u00f6netmeli\u011fin 74 \u00fcnc\u00fc maddesi uyar\u0131nca belirlenecek herhangi bir tesisinin bulunmamas\u0131 halinde, bu ki\u015fi izinli g\u00f6nderici yetkisini yaln\u0131zca aralar\u0131nda s\u00f6zle\u015fme bulunan, ayn\u0131 Y\u00f6netmeli\u011fin 45 inci maddesi uyar\u0131nca ihracatta yerinde g\u00fcmr\u00fckleme izni tan\u0131nm\u0131\u015f olan ki\u015finin ayn\u0131 Y\u00f6netmeli\u011fin 47nci\u00a0maddesi uyar\u0131nca belirlenmi\u015f olan tesislerinde yaln\u0131zca bu izin sahibi ki\u015finin e\u015fyas\u0131n\u0131n ta\u015f\u0131nmas\u0131nda kullanabilir.<\/p>\n Beyana ayk\u0131r\u0131l\u0131k<\/b><\/p>\n MADDE 7 \u2013<\/b>\u00a0(1) G\u00fcmr\u00fck \u0130\u015flemlerinin Kolayla\u015ft\u0131r\u0131lmas\u0131 Y\u00f6netmeli\u011finin 58 inci maddesinin ikinci f\u0131kras\u0131n\u0131n (\u00e7) bendi ve 92\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131n\u0131n (\u00e7) bendi ile\u00a030\/12\/2011\u00a0tarihli ve 28158 say\u0131l\u0131 3 \u00fcnc\u00fc m\u00fckerrer Resm\u00ee Gazete\u2019de yay\u0131mlanan Onaylanm\u0131\u015f Ki\u015fi Stat\u00fcs\u00fcne \u0130li\u015fkin G\u00fcmr\u00fck Genel Tebli\u011fi (S\u0131ra No:1)\u2019nin\u00a052\u00a0nci\u00a0maddesinin ikinci f\u0131kras\u0131nda belirtilen beyana ayk\u0131r\u0131l\u0131k;<\/p>\n a)\u00a027\/10\/1999\u00a0tarihli ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun 15 inci maddesinde belirtilen G\u00fcmr\u00fck Tarifesini olu\u015fturan unsurlarda veya vergilendirmeye esas olan say\u0131, ba\u015f, a\u011f\u0131rl\u0131k gibi \u00f6l\u00e7\u00fclerde ayk\u0131r\u0131l\u0131k oldu\u011funun,<\/p>\n b) K\u0131ymeti \u00fczerinden g\u00fcmr\u00fck vergisine tabi e\u015fyan\u0131n beyan edilen k\u0131ymetinin, 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun 23 il\u00e2 31 inci maddelerinde yer alan h\u00fck\u00fcmler \u00e7er\u00e7evesinde belirlenen k\u0131ymete g\u00f6re noksan oldu\u011funun,<\/p>\n c) \u0130hra\u00e7 e\u015fyas\u0131n\u0131n yap\u0131lan beyan ve eki belgelere g\u00f6re miktar veya cinsinde farkl\u0131l\u0131k bulundu\u011funun,<\/p>\n tespitini\u00a0kapsamaktad\u0131r.<\/p>\n (2) Birinci f\u0131kran\u0131n (a) bendinin uygulanmas\u0131nda G\u00fcmr\u00fck Tarifesini olu\u015fturan unsurlardaki ayk\u0131r\u0131l\u0131klar\u0131n tespitinde a\u015fa\u011f\u0131da belirtilen hususlardan herhangi birinin ger\u00e7ekle\u015fip ger\u00e7ekle\u015fmedi\u011fine bak\u0131l\u0131r:<\/p>\n a) Tarife alt pozisyonunda farkl\u0131l\u0131k olmas\u0131.<\/p>\n b) Her t\u00fcrl\u00fc vergi ile ek mali y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn ad\u00a0valorem\u00a0usulde oran veya\u00a0spesifik\u00a0usulde miktar\u0131nda farkl\u0131l\u0131k olmas\u0131.<\/p>\n c) G\u00fcmr\u00fck vergisinin muafl\u0131k h\u00fck\u00fcmlerinin uygulanmas\u0131nda ya da e\u015fyaya uygulanacak d\u0131\u015f ticaret politikas\u0131 \u00f6nlemlerinde veya d\u00fczenlemelerinde farkl\u0131l\u0131\u011fa neden olmas\u0131.<\/p>\n (3) Birinci f\u0131kran\u0131n (a) bendinin uygulanmas\u0131nda, d\u00f6kme halde gelen e\u015fyada vergilendirmeye esas olan a\u011f\u0131rl\u0131\u011fa ili\u015fkin ayk\u0131r\u0131l\u0131klar\u0131n tespitinde y\u00fczde \u00fc\u00e7\u00fc a\u015fan orandaki farkl\u0131l\u0131klar dikkate al\u0131n\u0131r.<\/p>\n (4) Birinci f\u0131kran\u0131n (c) bendinin uygulanmas\u0131nda, ihracata konu mal\u0131n cins, miktar, evsaf veya fiyat\u0131 de\u011fi\u015fik g\u00f6sterilerek ilgili kanun h\u00fck\u00fcmlerine g\u00f6re te\u015fvik, s\u00fcbvansiyon veya parasal iadelerden yararlanma durumu hari\u00e7 olmak \u00fczere, ihra\u00e7 e\u015fyas\u0131n\u0131n yap\u0131lan beyan ve eki belgelere g\u00f6re miktar veya cinsinde %10\u2019dan daha az farkl\u0131l\u0131k oldu\u011fu durumlar dikkate al\u0131nmaz.<\/p>\n (5) Beyana ayk\u0131r\u0131l\u0131\u011f\u0131n g\u00fcmr\u00fck idaresince tespitinden \u00f6nce beyan sahibi taraf\u0131ndan g\u00fcmr\u00fck idaresine bildirilmesi halinde, birinci f\u0131krada belirtilen mevzuat h\u00fck\u00fcmleri uygulanmaz, ancak, di\u011fer mevzuat h\u00fck\u00fcmleri sakl\u0131 kalmak kayd\u0131yla her bir ayk\u0131r\u0131l\u0131k i\u00e7in 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun 241 inci maddesinin birinci f\u0131kras\u0131 uyar\u0131nca i\u015flem yap\u0131l\u0131r.<\/p>\n (6) G\u00fcmr\u00fck \u0130\u015flemlerinin Kolayla\u015ft\u0131r\u0131lmas\u0131 Y\u00f6netmeli\u011finin 85 inci maddesinin ikinci f\u0131kras\u0131nda belirtilen a\u011f\u0131rl\u0131\u011fa ili\u015fkin beyanda ayk\u0131r\u0131l\u0131klar\u0131n tespitinde d\u00f6kme halde gelen e\u015fyada y\u00fczde \u00fc\u00e7\u00fc a\u015fan orandaki farkl\u0131l\u0131klar dikkate al\u0131n\u0131r.<\/p>\n Ask\u0131ya alma, geri alma, iptal s\u00fcrelerinde de\u011fi\u015fiklik<\/b><\/p>\n MADDE 8 \u2013<\/b>\u00a0(1) G\u00fcmr\u00fck \u0130\u015flemlerinin Kolayla\u015ft\u0131r\u0131lmas\u0131 Y\u00f6netmeli\u011fi,\u00a011\/7\/2002\u00a0tarihli ve 24812 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan G\u00fcmr\u00fck Genel Tebli\u011fi (G\u00fcmr\u00fck \u0130\u015flemleri) (Seri No: 16) ile Onaylanm\u0131\u015f Ki\u015fi Stat\u00fcs\u00fcne \u0130li\u015fkin G\u00fcmr\u00fck Genel Tebli\u011fi (S\u0131ra No:1)\u2019nin\u00a0ask\u0131ya alma, geri alma ve iptale ili\u015fkin h\u00fck\u00fcmlerinde belirtilen s\u00fcrelerde ilgili mevzuatta s\u00fcreleri k\u0131saltmaya y\u00f6nelik d\u00fczenleme yap\u0131lmas\u0131 halinde, bu s\u00fcreler yap\u0131lan de\u011fi\u015fiklik \u00f6ncesinde haklar\u0131nda ask\u0131ya alma, geri alma veya iptal karar\u0131 verilmi\u015f ki\u015filerin lehine i\u015fletilir. Bu s\u00fcrelerin uzat\u0131lmas\u0131na y\u00f6nelik olarak ilgili mevzuatta de\u011fi\u015fiklik yap\u0131lmas\u0131 halinde ise, bu s\u00fcreler yap\u0131lan de\u011fi\u015fiklik \u00f6ncesinde haklar\u0131nda ask\u0131ya alma, geri alma veya iptal karar\u0131 verilmi\u015f ki\u015filerin aleyhine i\u015fletilmez.<\/p>\n (2) Birinci f\u0131kradaki lehe i\u015fleyi\u015f, s\u00fcre de\u011fi\u015fikli\u011fine ili\u015fkin d\u00fczenleme tarihinden \u00f6nce i\u015flenmi\u015f ancak hen\u00fcz ask\u0131ya alma, geri alma veya iptal m\u00fceyyidesi uygulanmam\u0131\u015f ihlaller i\u00e7in de uygulan\u0131r.<\/p>\n Yetki<\/b><\/p>\n MADDE 9 \u2013<\/b>\u00a0(1) G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 (Risk Y\u00f6netimi ve Kontrol Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc) bu Tebli\u011fin uygulanmas\u0131n\u0131 temin etmek amac\u0131yla gerekli g\u00f6rece\u011fi her t\u00fcrl\u00fc tedbiri almaya, \u00f6zel ve zorunlu durumlar ile bu Tebli\u011fde yer almayan hususlar\u0131 inceleyip sonu\u00e7land\u0131rmaya yetkilidir.<\/p>\n Y\u00fcr\u00fcrl\u00fck<\/b><\/p>\n MADDE 10 \u2013<\/b>\u00a0(1) Bu Tebli\u011f\u00a010\/1\/2013\u00a0tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n Y\u00fcr\u00fctme<\/b><\/p>\n MADDE 11 \u2013<\/b>\u00a0(1) Bu Tebli\u011f h\u00fck\u00fcmlerini G\u00fcmr\u00fck ve Ticaret Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":" Resmi Gazete,\u00a029 Mart\u00a02013\u00a0\u00a0CUMA,\u00a0Say\u0131 : 28602,\u00a0G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131ndan: G\u00dcMR\u00dcK \u0130\u015eLEMLER\u0130N\u0130N KOLAYLA\u015eTIRILMASINA \u0130L\u0130\u015eK\u0130N\u00a0G\u00dcMR\u00dcK GENEL TEBL\u0130\u011e\u0130\u00a0(SIRA NO: 1) Ama\u00e7 ve kapsam MADDE 1 \u2013\u00a0(1) Bu Tebli\u011f, yetkilendirilmi\u015f y\u00fck\u00fcml\u00fc logosunun kullan\u0131m\u0131na, yetkilendirilmi\u015f y\u00fck\u00fcml\u00fc sertifikas\u0131 ba\u015fvurular\u0131nda belgelerin kapsam\u0131na ve elektronik ortamda ibraz\u0131na, izinli g\u00f6nderici yetkisi kapsam\u0131nda yaln\u0131zca ihracatta yerinde g\u00fcmr\u00fckleme izni sahibinin tesislerinin kullan\u0131m\u0131na, izinli g\u00f6nderici, ihracatta yerinde g\u00fcmr\u00fckleme …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[294,446,449,447,448,315,66],"class_list":["post-929","post","type-post","status-publish","format-standard","","category-resmi-gazete","tag-belge","tag-gumruk","tag-ibraz","tag-iso-9001","tag-kapsam","tag-sertifika","tag-teblig"],"yoast_head":"\n