{"id":21805,"date":"2021-01-04T23:45:54","date_gmt":"2021-01-04T23:45:54","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=21805"},"modified":"2021-01-04T23:52:45","modified_gmt":"2021-01-04T23:52:45","slug":"ithalat_rejim_karari_2021","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/ithalat_rejim_karari_2021\/","title":{"rendered":"ithalat Rejimi Karar\u0131 (Karar Say\u0131s\u0131: 3350) (2021 Y\u0131l\u0131) (31.12.2020 t. 31351 s. 3.m\u00fck R.G.)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"21805\" class=\"elementor elementor-21805\" data-elementor-settings=\"[]\">\n\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-element elementor-element-5bfd45d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"5bfd45d1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c28f48d elementor-column elementor-col-100 elementor-top-column\" data-id=\"6c28f48d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd7beec elementor-widget elementor-widget-heading\" data-id=\"cd7beec\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ithalat Rejimi Karar\u0131 (Karar Say\u0131s\u0131: 3350) (2021 Y\u0131l\u0131) (31.12.2020 t. 31351 s. 3.m\u00fck R.G.)<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23391d42 elementor-widget elementor-widget-text-editor\" data-id=\"23391d42\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><html xmlns:v=\"urn:schemas-microsoft-com:vml\" xmlns:o=\"urn:schemas-microsoft-com:office:office\" xmlns:w=\"urn:schemas-microsoft-com:office:word\" xmlns:m=\"http:\/\/schemas.microsoft.com\/office\/2004\/12\/omml\" xmlns=\"http:\/\/www.w3.org\/TR\/REC-html40\"><head><meta http-equiv=Content-Type content=\"text\/html; charset=iso-8859-9\"><meta name=Generator content=\"Microsoft Word 14 (filtered medium)\"><style><!--\n\/* Font Definitions *\/\n@font-face\n\t{font-family:\"Cambria Math\";\n\tpanose-1:2 4 5 3 5 4 6 3 2 4;}\n@font-face\n\t{font-family:Calibri;\n\tpanose-1:2 15 5 2 2 2 4 3 2 4;}\n@font-face\n\t{font-family:Tahoma;\n\tpanose-1:2 11 6 4 3 5 4 4 2 4;}\n\/* Style Definitions *\/\np.MsoNormal, li.MsoNormal, div.MsoNormal\n\t{margin:0cm;\n\tmargin-bottom:.0001pt;\n\tfont-size:11.0pt;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\nh1\n\t{mso-style-priority:9;\n\tmso-style-link:\"Ba\u015fl\u0131k 1 Char\";\n\tmso-margin-top-alt:auto;\n\tmargin-right:0cm;\n\tmso-margin-bottom-alt:auto;\n\tmargin-left:0cm;\n\tfont-size:24.0pt;\n\tfont-family:\"Times New Roman\",\"serif\";\n\tfont-weight:bold;}\na:link, span.MsoHyperlink\n\t{mso-style-priority:99;\n\tcolor:#0563C1;\n\ttext-decoration:underline;}\na:visited, span.MsoHyperlinkFollowed\n\t{mso-style-priority:99;\n\tcolor:#954F72;\n\ttext-decoration:underline;}\np\n\t{mso-style-priority:99;\n\tmso-margin-top-alt:auto;\n\tmargin-right:0cm;\n\tmso-margin-bottom-alt:auto;\n\tmargin-left:0cm;\n\tfont-size:12.0pt;\n\tfont-family:\"Times New Roman\",\"serif\";}\np.MsoAcetate, li.MsoAcetate, div.MsoAcetate\n\t{mso-style-priority:99;\n\tmso-style-link:\"Balon Metni Char\";\n\tmargin:0cm;\n\tmargin-bottom:.0001pt;\n\tfont-size:8.0pt;\n\tfont-family:\"Tahoma\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\nspan.Balk1Char\n\t{mso-style-name:\"Ba\u015fl\u0131k 1 Char\";\n\tmso-style-priority:9;\n\tmso-style-link:\"Ba\u015fl\u0131k 1\";\n\tfont-family:\"Times New Roman\",\"serif\";\n\tmso-fareast-language:TR;\n\tfont-weight:bold;}\np.mbaslikorta, li.mbaslikorta, div.mbaslikorta\n\t{mso-style-name:m_baslik_orta;\n\tmso-style-priority:99;\n\tmso-margin-top-alt:auto;\n\tmargin-right:0cm;\n\tmso-margin-bottom-alt:auto;\n\tmargin-left:0cm;\n\tfont-size:12.0pt;\n\tfont-family:\"Times New Roman\",\"serif\";}\np.mbaslik, li.mbaslik, div.mbaslik\n\t{mso-style-name:m_baslik;\n\tmso-style-priority:99;\n\tmso-margin-top-alt:auto;\n\tmargin-right:0cm;\n\tmso-margin-bottom-alt:auto;\n\tmargin-left:0cm;\n\tfont-size:12.0pt;\n\tfont-family:\"Times New Roman\",\"serif\";}\nspan.E-postaStili21\n\t{mso-style-type:personal;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tcolor:windowtext;}\nspan.E-postaStili22\n\t{mso-style-type:personal-reply;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tcolor:#1F497D;}\nspan.BalonMetniChar\n\t{mso-style-name:\"Balon Metni Char\";\n\tmso-style-priority:99;\n\tmso-style-link:\"Balon Metni\";\n\tfont-family:\"Tahoma\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\n.MsoChpDefault\n\t{mso-style-type:export-only;\n\tfont-size:10.0pt;}\n@page WordSection1\n\t{size:612.0pt 792.0pt;\n\tmargin:70.85pt 70.85pt 70.85pt 70.85pt;}\ndiv.WordSection1\n\t{page:WordSection1;}\n--><\/style><!--[if gte mso 9]><xml>\n<o:shapedefaults v:ext=\"edit\" spidmax=\"1026\" \/>\n<\/xml><![endif]--><!--[if gte mso 9]><xml>\n<o:shapelayout v:ext=\"edit\">\n<o:idmap v:ext=\"edit\" data=\"1\" \/>\n<\/o:shapelayout><\/xml><![endif]--><\/head><body lang=TR link=\"#0563C1\" vlink=\"#954F72\"><div class=WordSection1><p class=MsoNormal><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:black;background:white'>\u0130thalata ili\u015fkin genel yetkiyi, ithalat\u0131n esaslar\u0131n\u0131, ithalat i\u015flemlerini y\u00fcr\u00fctme ko\u015fullar\u0131n\u0131, ithal e\u015fyaya uygulanacak g\u00fcmr\u00fck vergisi, e\u015f etkili vergiler ile di\u011fer mali y\u00fckleri, ithalatta takip edilecek madde politikalar\u0131n\u0131 ve ithalatla ilgili izinleri kapsayan yeni \u0130thalat Rejimi Karar\u0131 ve ekli I, II, III, IV, V, VI ve VII say\u0131l\u0131 listeler ve EK:1 (Geli\u015fme Yolundaki \u00dclkeler (GY\u00dc), En Az Geli\u015fmi\u015f \u00dclkeler (EAG\u00dc), \u00d6zel Te\u015fvik D\u00fczenlemelerinden Yararlanacak \u00dclkeler (\u00d6TD\u00dc), GTS \u00dclkelerinin sekt\u00f6r ve e\u015fya kapsam\u0131n\u0131 g\u00f6steren listeler (EK-2), (EK-3) ve (EK-4) ve Tablo 1 (Bile\u015fim Tablosu) Tablo 2 (Toplu Konut Fonu Tablosu) yay\u0131mlanm\u0131\u015f; 20\/12\/1995 tarihli ve 95\/7606 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan \u0130thalat Rejimi Karar\u0131, eki listeler ve ekleri de\u011fi\u015fiklikleri ile birlikte y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:black;background:white'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:black;background:white'>\u0130thalat Rejim Karar\u0131 Listeler a\u015fa\u011f\u0131daki gibidir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:black;background:white'><o:p>&nbsp;<\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>I Say\u0131l\u0131 Liste Tar\u0131m \u00dcr\u00fcnleri &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>II Say\u0131l\u0131 Liste Tar\u0131m \u00dcr\u00fcnleri (5,9,13,14,15,17,18,19,20,21,22 ve 24. Fas\u0131llar)&#8230;..<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>II Say\u0131l\u0131 Liste Sanayi \u00dcr\u00fcnleri (25-97 Fas\u0131llar) &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>III Say\u0131l\u0131 Liste \u0130\u015flenmi\u015f Tar\u0131m \u00dcr\u00fcnleri &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'><a href=\"https:\/\/www.mevzuat.net\/ithalat\/2021\/2021_rejim_Tablo1.aspx\"><span style='color:#990000'>Tablo 1- III Say\u0131l\u0131 Listeye Ait Kod Numaralar\u0131n\u0131 G\u00f6sterir Bile\u015fim Tablosu.<\/span><\/a>.<o:p><\/o:p><\/span><\/p><p style='margin:0cm;margin-bottom:.0001pt;background:white;box-sizing: border-box'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'><a href=\"https:\/\/www.mevzuat.net\/ithalat\/2021\/2021_rejim_Tablo2.aspx\"><span style='color:#990000'>Tablo 2- III Say\u0131l\u0131 Listeye Ait Tar\u0131m Pay\u0131 Tablosu&nbsp;<\/span><\/a>&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<o:p><\/o:p><\/span><\/p><p style='margin:0cm;margin-bottom:.0001pt;background:white'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'><o:p>&nbsp;<\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>IV Say\u0131l\u0131 Liste Bal\u0131k\u00e7\u0131l\u0131k ve Su \u00dcr\u00fcnleri &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>V Say\u0131l\u0131 Liste G\u00fcmr\u00fck Vergisi Ask\u0131ya Al\u0131nan Sanayi \u00dcr\u00fcnleri&#8230;&#8230;&#8230;.&#8230;&#8230;&#8230;&#8230;..<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><a href=\"https:\/\/www.mevzuat.net\/ithalat\/2021\/2021_rejim_liste6.aspx\"><span style='color:#990000'>VI Say\u0131l\u0131 Liste G\u00fcmr\u00fck Vergisi Ask\u0131ya Al\u0131nan Sivil Hava Ta\u015f\u0131tlar\u0131nda Kullan\u0131lmaya<br>Mahsus \u00dcr\u00fcnler<\/span><\/a>&nbsp;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><a href=\"https:\/\/www.mevzuat.net\/ithalat\/2021\/2021_rejim_liste7.aspx\"><span style='color:#990000'>VII Say\u0131l\u0131 Liste Nihai Kullan\u0131m Uygulamas\u0131 Kapsam\u0131nda \u0130ndirimli G\u00fcmr\u00fck<\/span><\/a><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Vergisinden Faydalanacak Tar\u0131m \u00dcr\u00fcnleri &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:14.0pt'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><div style='border:none;border-bottom:solid #CCCCCC 1.0pt;padding:0cm 0cm 8.0pt 0cm'><h1 style='mso-margin-top-alt:15.0pt;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white'><span style='font-size:13.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>\u0130thalat Rejimi Karar\u0131 (Karar Say\u0131s\u0131: 3350) (2021 Y\u0131l\u0131) (31.12.2020 t. 31351 s. 3.m\u00fck R.G.)<o:p><\/o:p><\/span><\/h1><\/div><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Karar Say\u0131s\u0131: 3350<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Ekli &#8220;\u0130thalat Rejimi Karar\u0131na&nbsp; Karar\u0131&#8221; n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131na; 1567 say\u0131l\u0131 Kanunun&nbsp;<a href=\"https:\/\/www.mevzuat.net\/kambiyo\/kanun1567.aspx#M1\"><span style='color:#990000'>1 inci<\/span><\/a>, 474 say\u0131l\u0131 Kanunun&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/kanun474.aspx#M2\"><span style='color:#990000'>2 nci<\/span><\/a>, 3283 say\u0131l\u0131 Kanunun&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/kanun3283.aspx#M2\"><span style='color:#990000'>2 nci<\/span><\/a>, 4458 say\u0131l\u0131 Kanunun&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/kanun\/kanun4458_s3.aspx#M16\"><span style='color:#990000'>16 nci<\/span><\/a>,&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/kanun\/kanun4458_s4.aspx#M22\"><span style='color:#990000'>22 nci<\/span><\/a>&nbsp;ve&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/kanun\/kanun4458_s11.aspx#M55\"><span style='color:#990000'>55 inci<\/span><\/a>&nbsp;maddeleri ile&nbsp;&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/kanun2976.aspx\"><span style='color:#990000'>2976 say\u0131l\u0131<\/span><\/a>&nbsp;Kanun h\u00fck\u00fcmleri gere\u011fince karar verilmi\u015ftir.<o:p><\/o:p><\/span><\/p><p align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>31 Aral\u0131k 2020<o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>&nbsp;<o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130THALAT REJ\u0130M\u0130 KARARI<o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<br>Ama\u00e7, Kapsam, Yetki<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Ama\u00e7<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=M1><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>MADDE 1-<\/span><\/b><\/a><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bu Karar\u0131n amac\u0131, ithalat\u0131n \u00fclke ekonomisi yarar\u0131na ve uluslararas\u0131 ticaretin gereklerine uygun olarak d\u00fczenlenmesini sa\u011flamakt\u0131r.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Kapsam<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=M2><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>MADDE 2-<\/span><\/b><\/a><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bu Karar; ithalata ili\u015fkin genel yetkiyi, ithalat\u0131n esaslar\u0131n\u0131, ithalat i\u015flemlerini y\u00fcr\u00fctme ko\u015fullar\u0131n\u0131, ithal e\u015fyaya uygulanacak g\u00fcmr\u00fck vergisi, e\u015f etkili vergiler ile di\u011fer mali y\u00fckleri, ithalatta takip edilecek madde politikalar\u0131n\u0131 ve ithalatla ilgili izinleri kapsar.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Yetki<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=M3><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>MADDE 3-<\/span><\/b><\/a><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(1) Bu Kararda yer alan hususlara ili\u015fkin tebli\u011fler \u00e7\u0131karmaya, izin ve talimatlar\u0131 vermeye, ithalat\u0131n her a\u015famas\u0131nda gerekli g\u00f6r\u00fclecek de\u011fi\u015fiklikleri yapmaya ve \u00f6nlemleri almaya, ithal e\u015fya fiyatlar\u0131n\u0131n gerekti\u011finde kontrol\u00fcn\u00fc yapmaya veya yapt\u0131rmaya, \u00f6zel ve zorunlu durumlar\u0131 inceleyip sonu\u00e7land\u0131rmaya Ticaret Bakanl\u0131\u011f\u0131 (Bakanl\u0131k) yetkilidir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) \u0130thalat izinlerinin verilmesi, ithalat ile ilgili \u00f6nlem ve k\u0131s\u0131tlamalar\u0131n uygulanmas\u0131, ithal e\u015fya fiyatlar\u0131n\u0131n gerekti\u011finde kontrol\u00fcn\u00fcn yap\u0131lmas\u0131 ile ilgili g\u00f6rev ve yetkiler Bakanl\u0131k\u00e7a kullan\u0131labilece\u011fi gibi, bu Karara istinaden yay\u0131mlanacak Tebli\u011f veya verilecek talimatla, di\u011fer kamu kurumlar\u0131 ve\/veya ihracat\u00e7\u0131 birlikleri genel sekreterliklerine de k\u0131smen veya tamamen devredilebilir.<o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130K\u0130NC\u0130 B\u00d6L\u00dcM<br>\u0130thalata \u0130li\u015fkin Genel Esaslar<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130thalat\u0131n Y\u00fcr\u00fct\u00fclmesi<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=M4><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>MADDE 4-<\/span><\/b><\/a><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) \u0130thalat, bu Karar ile bu Karara dayan\u0131larak \u00e7\u0131kar\u0131lacak tebli\u011fler, ilgili kurulu\u015flara verilecek talimatlar, ikili ve \u00e7ok tarafl\u0131 anla\u015fmalar h\u00fck\u00fcmleri \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fcl\u00fcr.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) T\u00fcrkiye ile ticari ili\u015fkilerinde ticaret ve \u00f6demeler dengemizi bozacak nitelikte kay\u0131tlar koyan veya uygulama yapan, anla\u015fmalar ile kararla\u015ft\u0131r\u0131lan y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmeyen, ithalat rejimimizin genellik ilkesi ile ba\u011fda\u015fmayacak \u015fekilde ay\u0131r\u0131c\u0131 i\u015flemler uygulayan \u00fclkeler, kurulu\u015flar ve firmalar hakk\u0131nda taraf olunan uluslararas\u0131 anla\u015fmalar \u00e7er\u00e7evesinde uygun g\u00f6r\u00fclecek gerekli \u00f6nlemler al\u0131n\u0131r.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) Ticaret politikas\u0131 \u00f6nlemleri; \u0130thalatta Haks\u0131z Rekabetin \u00d6nlenmesi Hakk\u0131nda Mevzuat, \u0130thalatta Korunma \u00d6nlemleri Hakk\u0131nda Mevzuat, \u0130thalatta Kota ve Tarife Kontenjan\u0131 \u0130daresi Hakk\u0131nda Mevzuat, \u0130thalatta G\u00f6zetim Uygulanmas\u0131 Hakk\u0131nda Mevzuat, Belirli Tekstil \u00dcr\u00fcnleri \u0130thalat\u0131nda G\u00f6zetim ve Korunma \u00d6nlemleri Hakk\u0131nda Mevzuat, \u0130kili Anla\u015fmalar ve Protokoller veya Di\u011fer D\u00fczenlemeler Kapsam\u0131 D\u0131\u015f\u0131nda Belirli \u00dclkeler Men\u015feli Tekstil \u00dcr\u00fcnleri \u0130thalat\u0131nda G\u00f6zetim ve Korunma \u00d6nlemleri Hakk\u0131nda Mevzuat ile&nbsp; T\u00fcrkiye&#8217;nin Ticari Haklar\u0131n\u0131n Korunmas\u0131 Hakk\u0131nda Mevzuat h\u00fck\u00fcmleri \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fcl\u00fcr.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130thalat Yasak ve K\u0131s\u0131tlamalar\u0131<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=M5><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>MADDE 5-<\/span><\/b><\/a><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Kamu ahlak\u0131, kamu d\u00fczeni veya kamu g\u00fcvenli\u011fi; insan, hayvan ve bitki sa\u011fl\u0131\u011f\u0131n\u0131n korunmas\u0131, s\u0131nai ve ticari m\u00fclkiyetin korunmas\u0131 ama\u00e7lar\u0131yla ilgili mevzuat h\u00fck\u00fcmleri \u00e7er\u00e7evesinde al\u0131nan \u00f6nlemlerin kapsam\u0131 d\u0131\u015f\u0131ndaki e\u015fyan\u0131n ithali serbesttir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) \u0130thalat\u0131 kanunlarla belirli kurum ve kurulu\u015flara b\u0131rak\u0131lm\u0131\u015f e\u015fya ithali ancak, bu kurum ve kurulu\u015flar taraf\u0131ndan veya bu kurum ve kurulu\u015flar taraf\u0131ndan yetkilendirilenler taraf\u0131ndan yap\u0131labilir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) Yurda sokulmalar\u0131 y\u00fcr\u00fcrl\u00fckteki mevzuat ile kay\u0131t ve \u015farta ba\u011flanan veya \u00f6zel izne tabi bulunan e\u015fya hakk\u0131ndaki h\u00fck\u00fcmler sakl\u0131d\u0131r.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130thalatta Kambiyo \u0130\u015flemleri<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=M6><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>MADDE 6-<\/span><\/b><\/a><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>&nbsp;<\/span><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(1) \u0130thalat bedellerinin \u00f6denmesi, kambiyo mevzuat\u0131 h\u00fck\u00fcmlerine tabidir.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u00d6zel Nitelikli E\u015fya<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=M7><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>MADDE 7-<\/span><\/b><\/a><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Eski, kullan\u0131lm\u0131\u015f, yenile\u015ftirilmi\u015f, kusurlu (defolu) ve yat\u0131k (zamanla dayan\u0131kl\u0131l\u0131\u011f\u0131n\u0131 yitirmi\u015f) e\u015fyan\u0131n ithali izne tabidir.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130thalat \u0130\u015flemlerini Y\u00fcr\u00fctme<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=M8><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>MADDE 8-<\/span><\/b><\/a><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>&nbsp;(<\/span><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>1) 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanunu h\u00fck\u00fcmleri uyar\u0131nca vergi kimlik numaras\u0131 verilen her ger\u00e7ek ve t\u00fczel ki\u015fi ile t\u00fczel ki\u015filik stat\u00fcs\u00fcne sahip olmamakla birlikte y\u00fcr\u00fcrl\u00fckteki mevzuat h\u00fck\u00fcmlerine istinaden hukuki tasarruf yapma yetkisi tan\u0131nan ki\u015fi ortakl\u0131klar\u0131 ithalat i\u015flemlerini y\u00fcr\u00fctebilir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Ancak;<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>a) \u00d6zel anla\u015fmalara dayanan ithalatta,<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>b) Kitap ve di\u011fer yay\u0131nlar\u0131n ithalat\u0131nda,<o:p><\/o:p><\/span><\/p><p style='margin:0cm;margin-bottom:.0001pt;background:white;box-sizing: border-box'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>c) \u00dclkemizde a\u00e7\u0131lan uluslararas\u0131 fuar ve sergilerde Bakanl\u0131k\u00e7a perakende sat\u0131\u015f\u0131na izin verilen e\u015fyan\u0131n ithalat\u0131nda,<br>vergi kimlik numaras\u0131na sahip olma \u015fart\u0131 aranmaz.<o:p><\/o:p><\/span><\/p><p style='margin:0cm;margin-bottom:.0001pt;background:white'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><o:p>&nbsp;<\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) \u0130thalatta g\u00f6zetim uygulamalar\u0131 ve tarife kontenjanlar\u0131 ve kota uygulamalar\u0131 kapsam\u0131nda ger\u00e7ekle\u015ftirilecek ithalat i\u015flemlerini yapmaya hakk\u0131 olacak ki\u015filere ili\u015fkin olarak, gerekti\u011finde ilgili mevzuat\u0131nda \u00f6zel \u015fartlar belirlenebilir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:12.0pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(4) Kambiyo mevzuat\u0131 h\u00fck\u00fcmleri sakl\u0131 kalmak kayd\u0131yla, ithalat yapmak isteyen ki\u015filer, ilgili mevzuat h\u00fck\u00fcmleri \u00e7er\u00e7evesinde almalar\u0131 gereken belgeler veya bu belgeler yerine ge\u00e7en bilgilerle birlikte do\u011frudan g\u00fcmr\u00fck idarelerine ba\u015fvururlar.<o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u00dc\u00c7\u00dcNC\u00dc B\u00d6L\u00dcM<br>\u0130thal E\u015fyaya Uygulanacak Mali M\u00fckellefiyetler<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130thalatta Uygulanacak G\u00fcmr\u00fck Vergisi Oranlar\u0131 ile Toplu Konut Fonu<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=M9><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>MADDE 9-<\/span><\/b><\/a><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) \u0130thalatta uygulanacak g\u00fcmr\u00fck vergisi oranlar\u0131 ile \u00f6denecek toplu konut fonunu g\u00f6sterir listeler (ekli I, II, III, IV, V,<a href=\"https:\/\/www.mevzuat.net\/ithalat\/2021\/2021_rejim_liste6.aspx\"><span style='color:#990000'>VI<\/span><\/a>&nbsp;ve&nbsp;<a href=\"https:\/\/www.mevzuat.net\/ithalat\/2021\/2021_rejim_liste7.aspx\"><span style='color:#990000'>VII<\/span><\/a>&nbsp;say\u0131l\u0131 listeler) kapsam\u0131 e\u015fyaya ait g\u00fcmr\u00fck vergileri ve toplu konut fonlar\u0131 ilgili listelerde g\u00f6sterildi\u011fi \u015fekilde belirlenmi\u015ftir. Ancak, II say\u0131l\u0131 liste kapsam\u0131nda yer alan e\u015fyan\u0131n, ayn\u0131 zamanda V veya VI say\u0131l\u0131 listede yer almas\u0131 durumunda, II, V ve VI say\u0131l\u0131 listelerde belirtilen g\u00fcmr\u00fck vergisi oranlar\u0131ndan daha d\u00fc\u015f\u00fck olan\u0131 uygulan\u0131r.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) I say\u0131l\u0131 liste kapsam\u0131 e\u015fyadan, VII say\u0131l\u0131 listede g\u00fcmr\u00fck tarife istatistik pozisyonu ve tan\u0131mlar\u0131 belirtilenlerin, &#8220;\u00dcretimi Ger\u00e7ekle\u015ftirilecek Nihai \u00dcr\u00fcn&#8221; s\u00fctununda ilgili e\u015fyan\u0131n kar\u015f\u0131s\u0131nda g\u00f6sterilen \u00fcr\u00fcnlerin imalinde kullan\u0131lmak kayd\u0131yla ithal edilmesi halinde g\u00fcmr\u00fck vergileri kar\u015f\u0131s\u0131nda g\u00f6sterilen oranda uygulan\u0131r ve bu halde g\u00fcmr\u00fck mevzuat\u0131n\u0131n nihai kullan\u0131ma ili\u015fkin h\u00fck\u00fcmlerine tabidir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3)&nbsp;<a href=\"https:\/\/www.mevzuat.net\/ithalat\/2021\/2021_rejim_ek1.aspx\"><span style='color:#990000'>EK-1&#8217;de<\/span><\/a>&nbsp;yer alan geli\u015fme yolundaki \u00fclkeler, \u00f6zel te\u015fvik d\u00fczenlemesinden yararlanacak \u00fclkeler ile en az geli\u015fmi\u015f \u00fclkelere y\u00f6nelik T\u00fcrkiye&#8217;nin tek tarafl\u0131 tercihli tarifeleri II say\u0131l\u0131 listenin &#8220;GTS \u00dclkeleri&#8221; (Genelle\u015ftirilmi\u015f Tercihler Sistemi \u00dclkeleri) b\u00f6l\u00fcm\u00fcnde yer alan s\u00fctunlarda d\u00fczenlenmi\u015ftir. Genelle\u015ftirilmi\u015f tercihler sisteminden yararlanacak \u00fclkelerin &#8220;Hari\u00e7 Sekt\u00f6rler&#8221; kapsam\u0131nda yer alan e\u015fyadan yap\u0131lacak ithalatta, bu \u00fclkeler i\u00e7in II say\u0131l\u0131 listenin &#8220;D.\u00dc.&#8221; (Di\u011fer \u00dclkeler) s\u00fctunu, V ve VI say\u0131l\u0131 listede belirtilen g\u00fcmr\u00fck vergisi oranlar\u0131ndan daha d\u00fc\u015f\u00fck olan\u0131 uygulan\u0131r. GTS \u00dclkelerinin sekt\u00f6r ve e\u015fya kapsam\u0131n\u0131 g\u00f6steren listeleri&nbsp;<a href=\"https:\/\/www.mevzuat.net\/ithalat\/2021\/2021_rejim_ek2.aspx\"><span style='color:#990000'>(EK-2)<\/span><\/a>,&nbsp;<a href=\"https:\/\/www.mevzuat.net\/ithalat\/2021\/2021_rejim_ek3.aspx\"><span style='color:#990000'>(EK-3)<\/span><\/a>&nbsp;ve&nbsp;<a href=\"https:\/\/www.mevzuat.net\/ithalat\/2021\/2021_rejim_ek4.aspx\"><span style='color:#990000'>(EK-4)<\/span><\/a>&#8217;te yer al\u0131r.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(4) III say\u0131l\u0131 liste (\u0130\u015flenmi\u015f Tar\u0131m \u00dcr\u00fcnleri) kapsam\u0131 e\u015fyan\u0131n kar\u015f\u0131lar\u0131nda (T1), (T2) i\u015faretlerinin bulundu\u011fu durumlarda, s\u00f6z konusu e\u015fya i\u00e7in yap\u0131lan tahlil sonu\u00e7lar\u0131na g\u00f6re Tablo 1 (Bile\u015fim Tablosu) kullan\u0131larak tespit edilen kod numaras\u0131na Tablo 2&#8217;de (Tar\u0131m Pay\u0131&nbsp; Tablosu) tekab\u00fcl eden toplu konut fonu tahsil edilir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(5) Serbest B\u00f6lgelere veya Antrepoya al\u0131nan ya da Dahilde \u0130\u015fleme Rejimi kapsam\u0131nda ithal edilen e\u015fyan\u0131n i\u015flem g\u00f6rm\u00fc\u015f \u00fcr\u00fcn olarak Avrupa Birli\u011fi&#8217;ne ihra\u00e7 edilmesi halinde, varsa telafi edici verginin hesaplanmas\u0131nda, ithal \u00fclke ve e\u015fyas\u0131na \u0130thalat Rejimi Kapsam\u0131nda uygulanan ithalat vergisi oran\u0131 ile Avrupa Birli\u011fi Ortak G\u00fcmr\u00fck Tarifesinde uygulanan en d\u00fc\u015f\u00fck g\u00fcmr\u00fck vergisi oran\u0131 kar\u015f\u0131la\u015ft\u0131r\u0131l\u0131r ve daha d\u00fc\u015f\u00fck olan vergi oran\u0131 tatbik edilir.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Toplu Konut Fonu Uygulamas\u0131na \u0130li\u015fkin Esaslar<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=M10><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>MADDE 10-<\/span><\/b><\/a><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Toplu Konut Fonu \u00f6denerek ithal edilecek e\u015fya, g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn do\u011fdu\u011fu tarihte ge\u00e7erli miktar ve oranlar kadar fona tabidir. Ancak; 27\/10\/1999 tarihli ve&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/kanun\/kanun4458_s25.aspx#M167\"><span style='color:#990000'>4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun 167 nci maddesi<\/span><\/a>&nbsp;\u00e7er\u00e7evesinde g\u00fcmr\u00fck vergilerinden muaf olarak ger\u00e7ekle\u015ftirilecek ithalat fona tabi de\u011fildir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Fon tutarlar\u0131 g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn do\u011fdu\u011fu tarihte g\u00fcmr\u00fck idarelerince tahsil edilir. Bu fonlar\u0131n, ilgililerce s\u00fcresi i\u00e7inde yat\u0131r\u0131lmamas\u0131 durumunda, 21\/7\/1953 tarihli ve&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/kanun_6183.aspx\"><span style='color:#990000'>6183 say\u0131l\u0131&nbsp;<\/span><\/a>&nbsp;Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun h\u00fck\u00fcmleri uygulan\u0131r.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) Yurda ge\u00e7ici olarak getirilen ve g\u00fcmr\u00fck vergileri teminata ba\u011flanan e\u015fya ile g\u00fcmr\u00fck vergisi muafiyeti olan e\u015fyan\u0131n g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn do\u011fdu\u011fu tarihte fona tabi olanlar\u0131n\u0131n fon tutarlar\u0131 teminata ba\u011flan\u0131r. Teminata ba\u011flanan bu e\u015fyan\u0131n yurt d\u0131\u015f\u0131na \u00e7\u0131kar\u0131lmalar\u0131 durumunda teminatlar\u0131 ilgililerine iade olunur. Kesin ithallerinde ise, \u00f6nceden teminata ba\u011flanan fon tutarlar\u0131 tahsil edilir.<o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>D\u00d6RD\u00dcNC\u00dc B\u00d6L\u00dcM<br>\u00c7e\u015fitli ve Son&nbsp; H\u00fck\u00fcmler<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Yurtd\u0131\u015f\u0131 M\u00fcteahhitlik Hizmetleri<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=M11><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>MADDE 11-<\/span><\/b><\/a><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) T\u00fcrk m\u00fcteahhitlik firmalar\u0131n\u0131n yurt d\u0131\u015f\u0131nda in\u015faat, tesisat, montaj m\u00fchendislik, proje, m\u00fc\u015favirlik, i\u015fletme, bak\u0131m ve onar\u0131m gibi \u00fcstlendikleri i\u015flerle ilgili olarak sat\u0131n ald\u0131klar\u0131 makina ve te\u00e7hizat\u0131n T\u00fcrkiye&#8217;ye kesin ve ge\u00e7ici ithali ile bunlara ili\u015fkin s\u00fcre uzat\u0131mlar\u0131 Bakanl\u0131\u011f\u0131n iznine ba\u011fl\u0131d\u0131r.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Fuar ve Sergilerde \u0130thalat \u0130\u015flemleri<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=M12><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>MADDE 12-<\/span><\/b><\/a><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) \u00dclkemizde a\u00e7\u0131lan uluslararas\u0131 fuar ve sergilerin ithalatla ilgili i\u015flemlerinin d\u00fczenlenmesine ve y\u00fcr\u00fct\u00fclmesine Bakanl\u0131k yetkilidir.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Kamu \u0130thalat\u0131<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=M13><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>MADDE 13-<\/span><\/b><\/a><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) 4\/1\/2002 tarihli ve 4734 say\u0131l\u0131 Kamu \u0130hale Kanununun 2 nci maddesinde say\u0131lan kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan serbest dola\u015f\u0131ma giri\u015f rejimi kapsam\u0131nda yap\u0131lacak ithalata ili\u015fkin g\u00fcmr\u00fck beyannamesinin tescilinde Bakanl\u0131\u011f\u0131n izni aran\u0131r.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) \u0130lgili mevzuattan kaynaklanan y\u00fck\u00fcml\u00fcl\u00fckler ile istisnai h\u00fck\u00fcmler sakl\u0131 kalmak kayd\u0131yla, birinci f\u0131kra kapsam\u0131nda verilen izinler, di\u011fer mevzuata g\u00f6re al\u0131nmas\u0131 gereken izin ve belgelerin yerine ge\u00e7mez.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Muafiyet<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=M14><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>MADDE 14-<\/span><\/b><\/a><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Uluslararas\u0131 anla\u015fmalara, resmi d\u0131\u015f kredi anla\u015fmalar\u0131na veya kanunlara dayal\u0131 olarak \u00e7\u0131kar\u0131lan g\u00fcmr\u00fck muafiyeti veya indirimi i\u00e7eren d\u00fczenlemelerin uygulanmas\u0131na devam olunur.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Milli Savunma Bakanl\u0131\u011f\u0131 veya ad\u0131na ithalat yapacak olan kamu kurum ve kurulu\u015flar\u0131 ithalatta al\u0131nan g\u00fcmr\u00fck vergisi, fon ve har\u00e7lardan muaft\u0131r.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131nca belirlenen usul ve esaslar dahilinde \u00f6zel veya kamuya ait m\u00fczelerde sergilenmek \u00fczere ithal edilecek her t\u00fcrl\u00fc e\u015fya, g\u00fcmr\u00fck vergisi, har\u00e7 ve fonlardan muaft\u0131r.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Kuzey Atlantik Antla\u015fmas\u0131 \u00d6rg\u00fct\u00fc (NATO) Kapsam\u0131nda Yap\u0131lan \u0130thalat<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=M15><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>MADDE 15-<\/span><\/b><\/a><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(1) Kuzey Atlantik Antla\u015fmas\u0131 \u00d6rg\u00fct\u00fc (NATO) kapsam\u0131nda yap\u0131lan ithalata ili\u015fkin i\u015flemler, a\u015fa\u011f\u0131da belirtilen esaslara ve Bakanl\u0131k\u00e7a verilen talimatlara g\u00f6re y\u00fcr\u00fct\u00fcl\u00fcr.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>a) NATO ithalat\u0131 i\u00e7in ilgili kamu kurum ve kurulu\u015flar\u0131nca onaylanm\u0131\u015f \u00fc\u00e7 n\u00fcsha &quot;M\u00fcracaat Mektubu&quot; ile g\u00fcmr\u00fck idarelerine ba\u015fvurulur.<o:p><\/o:p><\/span><\/p><p style='margin:0cm;margin-bottom:.0001pt;background:white;box-sizing: border-box'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>b) NATO ortak alt yap\u0131 projelerinin sona ermesinden sonra, ilgili merciin g\u00f6r\u00fc\u015f\u00fc al\u0131narak her t\u00fcrl\u00fc mali y\u00fck\u00fcml\u00fcl\u00fcklerin \u00f6denmesi kayd\u0131yla mal, e\u015fya, malzeme ve ara\u00e7lar\u0131n ithalat\u00e7\u0131lar\u0131na b\u0131rak\u0131lmas\u0131 Bakanl\u0131\u011f\u0131n iznine tabidir.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Kesin \u0130thalat<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=M16><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>MADDE 16-<\/span><\/b><\/a><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Mali m\u00fckellefiyetleri teminata ba\u011flanmak suretiyle ge\u00e7ici olarak yurda giren e\u015fyadan (ATA Karnesi kapsam\u0131nda gelenler dahil); kesin ithalinin talep edildi\u011fi tarihte yeni ve kullan\u0131lmam\u0131\u015f e\u015fyan\u0131n bedelleri \u00f6denmek suretiyle kesin ithali (k\u0131s\u0131tlay\u0131c\u0131 h\u00fck\u00fcmler sakl\u0131 kalmak kayd\u0131yla), g\u00fcmr\u00fck idarelerince sonu\u00e7land\u0131r\u0131l\u0131r.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Y\u00fcr\u00fcrl\u00fckten Kald\u0131r\u0131lan Mevzuat<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=M17><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>MADDE 17-<\/span><\/b><\/a><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(1) 20\/12\/1995 tarihli ve&nbsp;<a href=\"https:\/\/www.mevzuat.net\/ithalat\/bk957606.aspx\"><span style='color:#990000'>95\/7606 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131<\/span><\/a>&nbsp;ile y\u00fcr\u00fcrl\u00fc\u011fe konulan \u0130thalat Rejimi Karar\u0131, eki listeler ve ekleri de\u011fi\u015fiklikleri ile birlikte y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) \u0130lgili mevzuatta&nbsp; 95\/7606 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131na yap\u0131lan at\u0131flar bu Karara yap\u0131lm\u0131\u015f say\u0131l\u0131r.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=GM1><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>GE\u00c7\u0130C\u0130 MADDE 1-<\/span><\/b><\/a><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) 1\/1\/2021 tarihi itibar\u0131yla g\u00fcmr\u00fck vergisi y\u00fckselen e\u015fya i\u00e7in, 1\/1\/2021 tarihinden \u00f6nce T\u00fcrkiye&#8217;ye sevk edilmek \u00fczere bir ta\u015f\u0131ma belgesi d\u00fczenlenerek y\u00fcklemesi yap\u0131lm\u0131\u015f olan e\u015fyan\u0131n 28\/2\/2021 tarihine kadar (Bu tarih dahil) ithalat\u0131na ili\u015fkin g\u00fcmr\u00fck beyannamesinin tescil edilmesi halinde, bu Karar\u0131n yay\u0131m\u0131ndan \u00f6nceki g\u00fcmr\u00fck vergisi oranlar\u0131 uygulan\u0131r.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) 1\/1\/2021 tarihinden \u00f6nce T\u00fcrkiye&#8217;ye sevk edilmek \u00fczere bir ta\u015f\u0131ma belgesi d\u00fczenlenerek y\u00fcklemesi yap\u0131lm\u0131\u015f olan ve T\u00fcrkiye-AB Aras\u0131nda G\u00fcmr\u00fck Birli\u011fini Tesis Eden 1\/95 Say\u0131l\u0131 Ortakl\u0131k Konseyi Karar\u0131 kapsam\u0131nda olup A.TR Dola\u015f\u0131m Belgesi e\u015fli\u011finde gelen, T\u00fcrkiye ile AK\u00c7T aras\u0131nda Avrupa K\u00f6m\u00fcr ve \u00c7elik Toplulu\u011funu Kuran Anla\u015fman\u0131n yetki Alan\u0131na Giren \u00dcr\u00fcnlerin Ticareti ile ilgili Anla\u015fma ile T\u00fcrkiye-AB Ortakl\u0131k Konseyi&#8217;nin 1\/98 say\u0131l\u0131 Karar\u0131 kapsam\u0131nda olup ge\u00e7erli bir men\u015fe ispat belgesi e\u015fli\u011finde gelen Birle\u015fik Krall\u0131k \u00e7\u0131k\u0131\u015fl\u0131 e\u015fyaya, 28\/2\/2021 tarihine kadar (Bu tarih dahil) ithalat\u0131na ili\u015fkin g\u00fcmr\u00fck beyannamesinin tescil edilmesi halinde 2020 y\u0131l\u0131na ait \u0130thalat Rejimi Karar\u0131 eki listelerde &#8216;AB&#8217; s\u00fctunundaki g\u00fcmr\u00fck vergisi ve toplu konut fonu uygulan\u0131r.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) 1\/1\/2021 tarihinden sonra T\u00fcrkiye&#8217;ye sevk edilmek \u00fczere bir ta\u015f\u0131ma belgesi d\u00fczenlenerek y\u00fcklemesi yap\u0131lm\u0131\u015f Birle\u015fik Krall\u0131k \u00e7\u0131k\u0131\u015fl\u0131 ve men\u015feli e\u015fya, T\u00fcrkiye ile Birle\u015fik Krall\u0131k aras\u0131nda imzalanan Serbest Ticaret Anla\u015fmas\u0131na uyum kapsam\u0131nda yay\u0131mlanacak olan d\u00fczenlemenin y\u00fcr\u00fcrl\u00fc\u011fe girece\u011fi tarihe kadar, bu Karar eki listelerde &quot;Di\u011fer \u00fclkeler&quot; s\u00fctunundaki g\u00fcmr\u00fck vergisi ve toplu konut fonu do\u011frultusunda teminat al\u0131narak ithal edilir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=GM2><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>GE\u00c7\u0130C\u0130 MADDE 2-<\/span><\/b><\/a><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Dahilde \u0130\u015fleme Rejimi kapsam\u0131nda 1\/1\/2018-31\/12\/2019 tarihleri aras\u0131nda Avrupa Birli\u011fi&#8217;ne yap\u0131lm\u0131\u015f olan ihracatta, varsa telafi edici verginin hesaplanmas\u0131nda, an\u0131lan d\u00f6nemde bu verginin hi\u00e7 \u00f6denmemi\u015f veya 9 uncu maddenin be\u015finci f\u0131kras\u0131 \u00e7er\u00e7evesinde \u00f6denmi\u015f olmas\u0131 kayd\u0131yla, an\u0131lan f\u0131kra h\u00fck\u00fcmleri tatbik edilir. G\u00fcmr\u00fck mevzuat\u0131n\u0131n ilgili h\u00fck\u00fcmleri sakl\u0131d\u0131r.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=GM3><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>GE\u00c7\u0130C\u0130 MADDE 3-<\/span><\/b><\/a><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) 04\/08\/2020 tarihli ve&nbsp;<a href=\"https:\/\/www.mevzuat.net\/ithalat\/2020\/ckarar_2020_2818.aspx\"><span style='color:#990000'>2818 say\u0131l\u0131<\/span><\/a>&nbsp; \u0130thalat Rejimi Karar\u0131na Ek Karar ile 24\/11\/2020 tarihli ve&nbsp;<a href=\"https:\/\/www.mevzuat.net\/ithalat\/2020\/ckarar_2020_3202.aspx\"><span style='color:#990000'>3202 say\u0131l\u0131<\/span><\/a>&nbsp;\u0130thalat Rejimi Kar\u0131na Ek Karar kapsam\u0131nda yer alan e\u015fyan\u0131n, \u0130kili Anla\u015fmalar \u00c7er\u00e7evesinde A\u00e7\u0131lan Tarife Kontenjan\u0131 Kararlar\u0131 kapsam\u0131nda ithalat\u0131nda \u00f6denen g\u00fcmr\u00fck vergisi ve toplu konut fonu miktar\u0131n\u0131n, Tarife Kontenjan\u0131na \u0130li\u015fkin Kararlar eki listelerde belirlenen tavizli oran\/miktardan fazla olmas\u0131 halinde, bu fazlal\u0131kla ilgili olarak&nbsp;&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/kanun\/kanun4458_s28.aspx\"><span style='color:#990000'>4458 say\u0131l\u0131&nbsp; Kanunun dokuzuncu k\u0131sm\u0131n\u0131n&nbsp; be\u015finci b\u00f6l\u00fcm<\/span><\/a>\u00fcnde&nbsp; yer alan&nbsp; h\u00fck\u00fcmler \u00e7er\u00e7evesinde i\u015flem tesis edilir.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Y\u00fcr\u00fcrl\u00fck<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 18-<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bu Karar 1\/1\/2021 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Y\u00fcr\u00fctme<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 19-<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bu Karar h\u00fck\u00fcmlerini Ticaret Bakan\u0131 y\u00fcr\u00fct\u00fcr.<o:p><\/o:p><\/span><\/p><p align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>\u0130\u00c7\u0130NDEK\u0130LER<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>K\u0131saltmalar&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>I Say\u0131l\u0131 Liste Tar\u0131m \u00dcr\u00fcnleri &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>II Say\u0131l\u0131 Liste Tar\u0131m \u00dcr\u00fcnleri (5,9,13,14,15,17,18,19,20,21,22 ve 24. Fas\u0131llar)&#8230;..<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>II Say\u0131l\u0131 Liste Sanayi \u00dcr\u00fcnleri (25-97 Fas\u0131llar) &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>III Say\u0131l\u0131 Liste \u0130\u015flenmi\u015f Tar\u0131m \u00dcr\u00fcnleri &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'><a href=\"https:\/\/www.mevzuat.net\/ithalat\/2021\/2021_rejim_Tablo1.aspx\"><span style='color:#990000'>Tablo 1- III Say\u0131l\u0131 Listeye Ait Kod Numaralar\u0131n\u0131 G\u00f6sterir Bile\u015fim Tablosu.<\/span><\/a>.<o:p><\/o:p><\/span><\/p><p style='margin:0cm;margin-bottom:.0001pt;background:white;box-sizing: border-box'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'><a href=\"https:\/\/www.mevzuat.net\/ithalat\/2021\/2021_rejim_Tablo2.aspx\"><span style='color:#990000'>Tablo 2- III Say\u0131l\u0131 Listeye Ait Tar\u0131m Pay\u0131 Tablosu&nbsp;<\/span><\/a>&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>IV Say\u0131l\u0131 Liste Bal\u0131k\u00e7\u0131l\u0131k ve Su \u00dcr\u00fcnleri &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>V Say\u0131l\u0131 Liste G\u00fcmr\u00fck Vergisi Ask\u0131ya Al\u0131nan Sanayi \u00dcr\u00fcnleri&#8230;&#8230;&#8230;.&#8230;&#8230;&#8230;&#8230;..<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><a href=\"https:\/\/www.mevzuat.net\/ithalat\/2021\/2021_rejim_liste6.aspx\"><span style='color:#990000'>VI Say\u0131l\u0131 Liste G\u00fcmr\u00fck Vergisi Ask\u0131ya Al\u0131nan Sivil Hava Ta\u015f\u0131tlar\u0131nda Kullan\u0131lmaya<br>Mahsus \u00dcr\u00fcnler<\/span><\/a>&nbsp;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><a href=\"https:\/\/www.mevzuat.net\/ithalat\/2021\/2021_rejim_liste7.aspx\"><span style='color:#990000'>VII Say\u0131l\u0131 Liste Nihai Kullan\u0131m Uygulamas\u0131 Kapsam\u0131nda \u0130ndirimli G\u00fcmr\u00fck<\/span><\/a><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Vergisinden Faydalanacak Tar\u0131m \u00dcr\u00fcnleri &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><a href=\"https:\/\/www.mevzuat.net\/ithalat\/2021\/2021_rejim_ek1.aspx\"><span style='color:#990000'>EK-1 GTS Grubu \u00dclkeler Listesi<\/span><\/a>&nbsp;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<br><a href=\"https:\/\/www.mevzuat.net\/ithalat\/2021\/2021_rejim_ek2.aspx\"><span style='color:#990000'>EK-2 GY\u00dc Grubu \u00dcr\u00fcn Listesi&nbsp;<\/span><\/a>&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<br><a href=\"https:\/\/www.mevzuat.net\/ithalat\/2021\/2021_rejim_ek3.aspx\"><span style='color:#990000'>EK-3 \u00d6TD\u00dc Grubu \u00dcr\u00fcn Listesi<\/span><\/a>&nbsp;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<br><a href=\"https:\/\/www.mevzuat.net\/ithalat\/2021\/2021_rejim_ek4.aspx\"><span style='color:#990000'>EK-4 EAG\u00dc Grubu \u00dcr\u00fcn Listesi<\/span><\/a>&nbsp;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>KISALTMALAR<br>&nbsp;<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>I, II (5-24. fas\u0131llar), III, IV, V, IV ve VII Say\u0131l\u0131 Listeler S\u00fct\u00fcn Ba\u015fl\u0131klar\u0131 K\u0131saltmalar\u0131<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><o:p><\/o:p><\/span><\/p><table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width=\"90%\" style='width:90.0%;background:white;border-collapse:collapse;box-sizing: border-box;border-spacing: 0px;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>AB<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: Avrupa Birli\u011fi \u00dcyesi \u00dclkeler<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>B&#8211;HER<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: Bosna-Hersek<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>D-8<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: Geli\u015fen Sekiz \u00dclke (Banglade\u015f Halk Cumhuriyeti ve M\u0131s\u0131r Arap Cumhuriyeti hari\u00e7 olmak \u00fczere Endonezya Cumhuriyeti, \u0130ran \u0130slam Cumhuriyeti, Malezya, Nijerya Federal Cumhuriyeti ve Pakistan \u0130slam Cumhuriyeti)<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>DT\u00d6<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: D\u00fcnya Ticaret \u00d6rg\u00fct\u00fc<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>D\u00dc<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: Di\u011fer \u00dclkeler<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>EAG\u00dc<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: En Az Geli\u015fmi\u015f \u00dclkeler<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>EFTA<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: EFTA \u00dcyesi \u00dclkeler ( \u0130zlanda, Lihken\u015ftayn, Norve\u00e7, \u0130svi\u00e7re)<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>F.ADA<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: Faroe Adalar\u0131<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>G.KORE<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: G\u00fcney Kore<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>G.T.P<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: G\u00fcmr\u00fck Tarife Pozisyon Numaras\u0131<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>G.T.\u0130.P<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: G\u00fcmr\u00fck Tarife \u0130statistik Pozisyonu (2021 y\u0131l\u0131 &#8220;\u0130statistik Pozisyonlar\u0131na B\u00f6l\u00fcnm\u00fc\u015f T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinde&#8221; yer alan pozisyon numaralar\u0131ndaki e\u015fya)<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='height:26.4pt;box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;height:26.4pt;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>GTS \u00dcLKELER\u0130<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;height:26.4pt;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: Ek -1&#8217;de yer alan Genelle\u015ftirilmi\u015f Tercihler Sisteminden Yararlanacak \u00dclkeler<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>G\u00dcR<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: G\u00fcrcistan<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>GY\u00dc<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: Geli\u015fme Yolundaki \u00dclkeler<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>GV<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: G\u00fcmr\u00fck Vergisi Oran\u0131<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>KOS<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: Kosova<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>MLZ<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: Malezya<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>\u00d6TD\u00dc<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: \u00d6zel Te\u015fvik D\u00fczenlemelerinden Yararlanacak \u00dclkeler<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>SNG<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: Singapur Cumhuriyeti<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>VNZ<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: Venezuela<o:p><\/o:p><\/span><\/p><\/td><\/tr><\/table><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><br><b>II Say\u0131l\u0131 Liste (25-97. fas\u0131llar) S\u00fct\u00fcn Ba\u015fl\u0131klar\u0131 K\u0131saltmalar\u0131<\/b><o:p><\/o:p><\/span><\/p><table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width=\"90%\" style='width:90.0%;background:white;border-collapse:collapse;box-sizing: border-box;border-spacing: 0px;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>1<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: AB \u00dcyesi \u00dclkeler, EFTA \u00dcyesi \u00dclkeler, Arnavutluk, Bosna-Hersek, Fas, Faroe Adalar\u0131, Filistin, G\u00fcrcistan, G\u00fcney Kore, \u0130srail, Karada\u011f, Kosova, Kuzey Makedonya Cumhuriyeti, M\u0131s\u0131r, Morityus, Moldova, S\u0131rbistan, \u015eili, Tunus.<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>2<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: Malezya<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>3<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: Singapur Cumhuriyeti<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>4<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: Venezuela<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>GTS \u00dcLKELER\u0130<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: Ek -1&#8217;de yer alan Genelle\u015ftirilmi\u015f Tercihler Sisteminden Yararlanacak \u00dclkeler<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>5<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: En Az Geli\u015fmi\u015f \u00dclkeler<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>6<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: \u00d6zel Te\u015fvik D\u00fczenlemelerinden Yararlanacak \u00dclkeler<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>7<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: Geli\u015fme Yolundaki \u00dclkeler<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>8<o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>: Di\u011fer \u00dclkeler<o:p><\/o:p><\/span><\/p><\/td><\/tr><\/table><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal><span style='font-size:7.5pt;font-family:\"Arial\",\"sans-serif\";color:#1F497D;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='color:black'>DDP Mevzuat Bilgilendirme Servisi<o:p><\/o:p><\/span><\/p><\/div><\/body><\/html><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>ithalat Rejimi Karar\u0131 (Karar Say\u0131s\u0131: 3350) (2021 Y\u0131l\u0131) (31.12.2020 t. 31351 s. 3.m\u00fck R.G.) \u0130thalata ili\u015fkin genel yetkiyi, ithalat\u0131n esaslar\u0131n\u0131, ithalat i\u015flemlerini y\u00fcr\u00fctme ko\u015fullar\u0131n\u0131, ithal e\u015fyaya uygulanacak g\u00fcmr\u00fck vergisi, e\u015f etkili vergiler ile di\u011fer mali y\u00fckleri, ithalatta takip edilecek madde politikalar\u0131n\u0131 ve ithalatla ilgili izinleri kapsayan yeni \u0130thalat Rejimi Karar\u0131 ve ekli I, II, III,<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/ithalat_rejim_karari_2021\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":21810,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-21805","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/21805","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/comments?post=21805"}],"version-history":[{"count":4,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/21805\/revisions"}],"predecessor-version":[{"id":21811,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/21805\/revisions\/21811"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/21810"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=21805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=21805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=21805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}