{"id":2174,"date":"2014-12-05T19:13:38","date_gmt":"2014-12-05T17:13:38","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=2174"},"modified":"2014-12-05T19:13:38","modified_gmt":"2014-12-05T17:13:38","slug":"ithalatta-gozetim-uygulanmasina-iliskin-teblig","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/haber\/ithalatta-gozetim-uygulanmasina-iliskin-teblig\/","title":{"rendered":"\u0130thalatta G\u00f6zetim Uygulanmas\u0131na \u0130li\u015fkin Tebli\u011f"},"content":{"rendered":"

Resmi Gazete,\u00a05 Aral\u0131k 2014\u00a0 CUMA,\u00a0Say\u0131 : 29196,\u00a0Ekonomi Bakanl\u0131\u011f\u0131ndan:<\/p>\n

\u0130THALATTA G\u00d6ZET\u0130M UYGULANMASINA \u0130L\u0130\u015eK\u0130N TEBL\u0130\u011e (TEBL\u0130\u011e NO: 2014\/3)<\/strong><\/p>\n

Kapsam<\/strong><\/p>\n

MADDE 1 <\/strong>\u2013<\/strong>\u00a0 (1) Bu Tebli\u011f, a\u015fa\u011f\u0131da g\u00fcmr\u00fck tarife istatistik pozisyonu (GT\u0130P) ve tan\u0131m\u0131 belirtilen e\u015fyan\u0131n (yaln\u0131z kar\u015f\u0131s\u0131nda g\u00f6sterilen g\u00fcmr\u00fck k\u0131ymetinin alt\u0131nda birim k\u0131ymetleri haiz olanlar\u0131n\u0131n) ithalat\u0131nda ileriye y\u00f6nelik olarak \u00fclke ayr\u0131m\u0131 yap\u0131lmaks\u0131z\u0131n y\u00fcr\u00fct\u00fclecek olan g\u00f6zetim uygulamas\u0131na ili\u015fkin usul ve esaslar\u0131 i\u00e7ermektedir.<\/p>\n\n\n\n\n
GT\u0130P<\/td>\nE\u015fyan\u0131n Tan\u0131m\u0131<\/td>\nBirim G\u00fcmr\u00fck K\u0131ymeti<\/p>\n

(ABD Dolar\u0131\/Adet)<\/td>\n<\/tr>\n

8703.10.18.00.00<\/td>\nDi\u011ferleri (Yaln\u0131z Golf Arabalar\u0131)<\/td>\n5.500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

G<\/strong>\u00f6<\/strong>zetim uygulamas<\/strong>\u0131<\/strong><\/p>\n

MADDE 2 <\/strong>\u2013<\/strong> (1) 1 inci maddede belirtilen e\u015fya ancak Ekonomi Bakanl\u0131\u011f\u0131nca (\u0130thalat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc) d\u00fczenlenecek g\u00f6zetim belgesi ile ithal edilir. G\u00f6zetim belgesi g\u00fcmr\u00fck beyannamesinin tescilinde ilgili g\u00fcmr\u00fck idaresince aran\u0131r. G\u00f6zetim belgesinin bir \u00f6rne\u011fi g\u00fcmr\u00fck beyannamesine eklenir.<\/p>\n

Ba<\/strong>\u015f<\/strong>vuru<\/strong><\/p>\n

MADDE 3 <\/strong>\u2013<\/strong> (1) G\u00f6zetim belgesi taleplerine ili\u015fkin ba\u015fvurular\u0131n de\u011ferlendirmeye al\u0131nabilmesi i\u00e7in Ek-1\u2019de yer alan g\u00f6zetim belgesi ba\u015fvuru formunun usul\u00fcne uygun bir \u015fekilde doldurulmas\u0131 ve Ek-2\u2019de yer alan belgelerle birlikte eksiksiz bir \u015fekilde \u0130thalat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcne iletilmesi gerekmektedir.<\/p>\n

\u0130<\/strong>nceleme<\/strong><\/p>\n

MADDE 4 <\/strong>\u2013<\/strong> (1) Ek-1\u2019de yer alan g\u00f6zetim ba\u015fvuru formu ve Ek-2\u2019de belirtilen belgelerin \u0130thalat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcne iletilmesini m\u00fcteakip \u0130thalat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan gerekli g\u00f6r\u00fclmesi halinde ek bilgi ve belge istenebilir.<\/p>\n

Yapt<\/strong>\u0131<\/strong>r<\/strong>\u0131<\/strong>m<\/strong><\/p>\n

MADDE 5 <\/strong>\u2013<\/strong> (1) Ba\u015fvuru ya da inceleme a\u015famas\u0131nda istenen belgelerde ba\u015fvuru sahibinin beyan\u0131n\u0131n ger\u00e7e\u011fe ayk\u0131r\u0131 oldu\u011funun veya sundu\u011fu bilgi ve belgelerde tutars\u0131zl\u0131k veya eksiklik bulundu\u011funun tespit edilmesi halinde g\u00f6zetim belgesi d\u00fczenlenmez.<\/p>\n

G<\/strong>\u00f6<\/strong>zetim belgesine ve g<\/strong>\u00f6<\/strong>zetim belgesinin kullan<\/strong>\u0131<\/strong>m<\/strong>\u0131<\/strong>na ait bilgiler<\/strong><\/p>\n

MADDE 6 <\/strong>\u2013<\/strong> (1) G\u00f6zetim belgelerinin ge\u00e7erlilik s\u00fcresi alt\u0131 ayd\u0131r.<\/p>\n

(2) G\u00f6zetim belgesi, 27\/10\/1999 tarihli ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun e\u015fyan\u0131n g\u00fcmr\u00fck k\u0131ymetine ili\u015fkin h\u00fck\u00fcmlerinin uygulanmas\u0131n\u0131 engellemez. 1 inci maddede belirtilen k\u0131ymet, 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun e\u015fyan\u0131n g\u00fcmr\u00fck k\u0131ymetine ili\u015fkin h\u00fck\u00fcmlerinin uygulanmas\u0131na esas te\u015fkil etmez.<\/p>\n

(3) G\u00fcmr\u00fck beyannamesinin tescili s\u0131ras\u0131nda g\u00fcmr\u00fcklerce tespit ve kabul edilen k\u0131ymet veya miktar\u0131n, g\u00f6zetim belgesinde kay\u0131tl\u0131 k\u0131ymet veya miktar\u0131, toplam % 5’ten (% 5 dahil) daha az bir oranda a\u015fmas\u0131 ithalat\u0131n yap\u0131lmas\u0131n\u0131engellemez.<\/p>\n

(4) G\u00f6zetim belgesi \u00fc\u00e7\u00fcnc\u00fc ki\u015filere devredilemez. G\u00f6zetim belgesi kapsam\u0131 e\u015fyan\u0131n ithalat\u0131 ile ilgili belgelerin (g\u00f6zetim belgesinin asl\u0131, ayr\u0131ca ithalat ger\u00e7ekle\u015ftirilmi\u015f ise ticari fatura ve g\u00fcmr\u00fck beyannamesinin fotokopisi) belge sahibi taraf\u0131ndan g\u00f6zetim belgesinin ge\u00e7erlilik s\u00fcresinin bitiminden itibaren on i\u015f g\u00fcn\u00fc i\u00e7erisinde \u0130thalat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcne iletilmesi gerekmektedir. Her hal\u00fckarda; ba\u015fvuru sahibinin, bu Tebli\u011f konusu e\u015fya i\u00e7in g\u00f6zetim belgesi d\u00fczenlenmesine ili\u015fkin yeni bir ba\u015fvuruda bulundu\u011funda tamam\u0131 kullan\u0131lm\u0131\u015f veya ge\u00e7erlilik s\u00fcresi ba\u015fvuru tarihi itibariyle sona ermi\u015f olan g\u00f6zetim belgesinin\/belgelerinin asl\u0131n\u0131, g\u00f6zetim belgesinin zayii durumunda ise zayie ili\u015fkin gazete ilan\u0131 veya bu hususu belgelendiren ilgili belgeleri \u0130thalat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcne iletmesi zorunludur. Bu \u015fart\u0131n yerine getirilmemesi durumunda g\u00f6zetim belgesi d\u00fczenlenmez.<\/p>\n

Y<\/strong>\u00fc<\/strong>r<\/strong>\u00fc<\/strong>rl<\/strong>\u00fc<\/strong>k<\/strong><\/p>\n

MADDE 7 <\/strong>\u2013<\/strong> (1) Bu Tebli\u011f yay\u0131m tarihini takip eden otuzuncu g\u00fcn y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y<\/strong>\u00fc<\/strong>r<\/strong>\u00fc<\/strong>tme<\/strong><\/p>\n

MADDE 8 <\/strong>\u2013<\/strong> (1) Bu Tebli\u011f h\u00fck\u00fcmlerini Ekonomi Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"

Resmi Gazete,\u00a05 Aral\u0131k 2014\u00a0 CUMA,\u00a0Say\u0131 : 29196,\u00a0Ekonomi Bakanl\u0131\u011f\u0131ndan: \u0130THALATTA G\u00d6ZET\u0130M UYGULANMASINA \u0130L\u0130\u015eK\u0130N TEBL\u0130\u011e (TEBL\u0130\u011e NO: 2014\/3) Kapsam MADDE 1 \u2013\u00a0 (1) Bu Tebli\u011f, a\u015fa\u011f\u0131da g\u00fcmr\u00fck tarife istatistik pozisyonu (GT\u0130P) ve tan\u0131m\u0131 belirtilen e\u015fyan\u0131n (yaln\u0131z kar\u015f\u0131s\u0131nda g\u00f6sterilen g\u00fcmr\u00fck k\u0131ymetinin alt\u0131nda birim k\u0131ymetleri haiz olanlar\u0131n\u0131n) ithalat\u0131nda ileriye y\u00f6nelik olarak \u00fclke ayr\u0131m\u0131 yap\u0131lmaks\u0131z\u0131n y\u00fcr\u00fct\u00fclecek olan g\u00f6zetim uygulamas\u0131na ili\u015fkin …<\/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":[61,781,446,584,782,66,656],"class_list":["post-2174","post","type-post","status-publish","format-standard","","category-resmi-gazete","tag-basvuru","tag-gozetim","tag-gumruk","tag-ithalat","tag-tarige","tag-teblig","tag-uygulama"],"yoast_head":"\n\u0130thalatta G\u00f6zetim Uygulanmas\u0131na \u0130li\u015fkin Tebli\u011f<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.muhasebedersleri.com\/haber\/ithalatta-gozetim-uygulanmasina-iliskin-teblig\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0130thalatta G\u00f6zetim Uygulanmas\u0131na \u0130li\u015fkin Tebli\u011f\" \/>\n<meta property=\"og:description\" content=\"Resmi Gazete,\u00a05 Aral\u0131k 2014\u00a0 CUMA,\u00a0Say\u0131 : 29196,\u00a0Ekonomi Bakanl\u0131\u011f\u0131ndan: \u0130THALATTA G\u00d6ZET\u0130M UYGULANMASINA \u0130L\u0130\u015eK\u0130N TEBL\u0130\u011e (TEBL\u0130\u011e NO: 2014\/3) Kapsam MADDE 1 \u2013\u00a0 (1) Bu Tebli\u011f, a\u015fa\u011f\u0131da g\u00fcmr\u00fck tarife istatistik pozisyonu (GT\u0130P) ve tan\u0131m\u0131 belirtilen e\u015fyan\u0131n (yaln\u0131z kar\u015f\u0131s\u0131nda g\u00f6sterilen g\u00fcmr\u00fck k\u0131ymetinin alt\u0131nda birim k\u0131ymetleri haiz olanlar\u0131n\u0131n) ithalat\u0131nda ileriye y\u00f6nelik olarak \u00fclke ayr\u0131m\u0131 yap\u0131lmaks\u0131z\u0131n y\u00fcr\u00fct\u00fclecek olan g\u00f6zetim uygulamas\u0131na ili\u015fkin …\" \/>\n<meta property=\"og:url\" content=\"http:\/\/www.muhasebedersleri.com\/haber\/ithalatta-gozetim-uygulanmasina-iliskin-teblig\/\" \/>\n<meta property=\"og:site_name\" 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