{"id":3415,"date":"2020-10-15T07:00:26","date_gmt":"2020-10-15T07:00:26","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=3415"},"modified":"2020-10-15T09:32:17","modified_gmt":"2020-10-15T09:32:17","slug":"3081_sayili_karar_karsilastirmali_tablo","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/3081_sayili_karar_karsilastirmali_tablo\/","title":{"rendered":"4458 Say\u0131l\u0131 G\u00fcmr\u00fck Kanununun Baz\u0131 Mad. Uyg.Hakk\u0131nda De\u011fi\u015fiklik Kar\u015f\u0131la\u015ft\u0131rmal\u0131 tablosu"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3415\" class=\"elementor elementor-3415\" 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-5157410f elementor-section-stretched elementor-section-height-min-height elementor-section-items-top elementor-section-boxed elementor-section-height-default elementor-invisible elementor-section elementor-top-section\" data-id=\"5157410f\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43d37932 elementor-column elementor-col-100 elementor-top-column\" data-id=\"43d37932\" 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<section class=\"elementor-element elementor-element-2f9bcf36 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible elementor-section elementor-inner-section\" data-id=\"2f9bcf36\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;none&quot;}\">\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-2957fac1 elementor-column elementor-col-50 elementor-inner-column\" data-id=\"2957fac1\" 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-22420899 elementor-widget elementor-widget-heading\" data-id=\"22420899\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Blog<\/h5>\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<div class=\"elementor-element elementor-element-7edf7d82 elementor-column elementor-col-50 elementor-inner-column\" data-id=\"7edf7d82\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\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\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-element elementor-element-f4a3771 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"f4a3771\" 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-0017f0a elementor-column elementor-col-100 elementor-top-column\" data-id=\"0017f0a\" 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-8d2a47d elementor-align-right elementor-widget elementor-widget-global elementor-global-805 elementor-widget-button\" data-id=\"8d2a47d\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/www.ddp.com.tr\/TR\/blog\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Blog Anasayfa<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6df9daa elementor-widget elementor-widget-heading\" data-id=\"6df9daa\" 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\">4458 G\u00fcmr\u00fck Kanununda baz\u0131 de\u011fi\u015fiklikler(havayolu ta\u015f\u0131tlar\u0131na getirilen muafiyet ve avantajlar, milli savunma kaps gelen e\u015fya, boru hatt\u0131yla gelen d\u00f6kme e\u015fya eksiklik fazlal\u0131k oran\u0131, yabanc\u0131 vatanda\u015flar\u0131n ta\u015f\u0131tlar\u0131n\u0131n s\u00fcresiyle alakal\u0131 d\u00fczenleme)<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77ef9f0 elementor-widget elementor-widget-text-editor\" data-id=\"77ef9f0\" 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\"><META HTTP-EQUIV=\"Content-Type\" CONTENT=\"text\/html; charset=utf-8\">\n<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 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:blue;\n\ttext-decoration:underline;}\na:visited, span.MsoHyperlinkFollowed\n\t{mso-style-priority:99;\n\tcolor:purple;\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.E-postaStili17\n\t{mso-style-type:personal-compose;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tcolor:black;}\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\";}\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.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\";}\n.MsoChpDefault\n\t{mso-style-type:export-only;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\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=blue vlink=purple><div class=WordSection1><p class=MsoNormal>4458 Say\u0131l\u0131 G\u00fcmr\u00fck Kanununun Baz\u0131 Maddelerinin Uygulanmas\u0131 Hakk\u0131nda Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar (Karar Say\u0131s\u0131:\u20083081) yay\u0131nlanm\u0131\u015f olup a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015fiklikler kar\u015f\u0131la\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r:<o:p><\/o:p><\/p><table class=MsoNormalTable border=1 cellspacing=3 cellpadding=0 width=\"90%\" style='width:90.0%'><tr><td width=\"99%\" colspan=2 valign=top style='width:99.58%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal align=center style='text-align:center;line-height:115%'><a href=\"https:\/\/www.mevzuat.net\/gumruk\/2009\/ckarar_2020_3081.aspx\"><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:red'>14.10.2020 tarihli y\u00f6netmelik ile yap\u0131lan de\u011fi\u015fiklikler<\/span><\/b><\/a><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=\"99%\" colspan=2 valign=top style='width:99.58%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>DE\u011e\u0130\u015e\u0130KL\u0130K 1-<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>&nbsp;29\/9\/2009 tarihli ve 2009\/15481 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan 4458 Say\u0131l\u0131 G\u00fcmr\u00fck Kanununun Baz\u0131 Maddelerinin Uygulanmas\u0131 Hakk\u0131nda Karar\u0131n&nbsp;21 inci maddesinin&nbsp;ba\u015fl\u0131\u011f\u0131 \u201cDemiryolu ve havayolu ta\u015f\u0131tlar\u0131na ili\u015fkin \u00f6zel durumlar\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve s\u00f6z konusu maddeye a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=\"49%\" valign=top style='width:49.68%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:teal'>Eski:<\/span><\/i><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>Demiryolu ta\u015f\u0131tlar\u0131na ili\u015fkin \u00f6zel durumlar<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>MADDE 21-&nbsp;<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>(1) Ayn\u0131 tip ve ayn\u0131 k\u0131ymetteki demiryolu ta\u015f\u0131t\u0131n\u0131n ihra\u00e7 veya yeniden ihra\u00e7 edilmesi durumunda, yap\u0131lan bir anla\u015fmaya ba\u011fl\u0131 olarak m\u00fc\u015fterek kullan\u0131lan ve T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinde yerle\u015fik ki\u015finin tasarrufuna b\u0131rak\u0131lan demiryolu ta\u015f\u0131t\u0131yla ilgili ge\u00e7ici ithalat rejimi sona erdirilir.<o:p><\/o:p><\/span><\/p><\/td><td width=\"49%\" valign=top style='width:49.68%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>Yeni:<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'><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;line-height:115%'><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:red;mso-fareast-language:EN-US'>Demiryolu&nbsp;<span style='background:yellow'>ve havayolu<\/span>&nbsp;ta\u015f\u0131tlar\u0131na ili\u015fkin \u00f6zel durumlar<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>MADDE 21-<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>&nbsp;(1) Ayn\u0131 tip ve ayn\u0131 k\u0131ymetteki demiryolu ta\u015f\u0131t\u0131n\u0131n ihra\u00e7 veya yeniden ihra\u00e7 edilmesi durumunda, yap\u0131lan bir anla\u015fmaya ba\u011fl\u0131 olarak m\u00fc\u015fterek kullan\u0131lan ve T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinde yerle\u015fik ki\u015finin tasarrufuna b\u0131rak\u0131lan demiryolu ta\u015f\u0131t\u0131yla ilgili ge\u00e7ici ithalat rejimi sona erdirilir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";background:yellow;mso-fareast-language:EN-US'>(2) Ticari kullan\u0131ma mahsus hava ta\u015f\u0131tlar\u0131, di\u011fer y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmesi \u015fart\u0131yla T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine getirilmeksizin ge\u00e7ici ithalat rejimine tabi tutulabilir.<\/span><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=\"99%\" colspan=2 valign=top style='width:99.58%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>DE\u011e\u0130\u015e\u0130KL\u0130K 2-<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>&nbsp;Ayn\u0131 Karar\u0131n&nbsp;<\/span><a href=\"https:\/\/www.mevzuat.net\/gumruk\/2009\/bkk200915481.aspx#M43\"><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:#990000'>43 \u00fcnc\u00fc maddesine&nbsp;<\/span><\/a><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=\"49%\" valign=top style='width:49.68%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>Eski:<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>Ge\u00e7ici ithal e\u015fyas\u0131 i\u00e7in izin hak sahibi taraf\u0131ndan yap\u0131lamayacak i\u015flemler<\/span><\/i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><b><i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>MADDE 43-<\/span><\/i><\/b><i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>&nbsp;(1) Ge\u00e7ici ithalat rejimi kapsam\u0131ndaki e\u015fya kiralanamaz, \u00f6d\u00fcn\u00e7 verilemez, bir ba\u015fkas\u0131n\u0131n kullan\u0131m\u0131na b\u0131rak\u0131lamaz ve sat\u0131lamaz.<\/span><\/i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><\/td><td width=\"49%\" valign=top style='width:49.68%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>Yeni:<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'><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;line-height:115%'><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:red;mso-fareast-language:EN-US'>Ge\u00e7ici ithal e\u015fyas\u0131 i\u00e7in izin hak sahibi taraf\u0131ndan yap\u0131lamayacak i\u015flemler<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>MADDE 43-<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>&nbsp;(1) Ge\u00e7ici ithalat rejimi kapsam\u0131ndaki e\u015fya kiralanamaz, \u00f6d\u00fcn\u00e7 verilemez, bir ba\u015fkas\u0131n\u0131n kullan\u0131m\u0131na b\u0131rak\u0131lamaz ve sat\u0131lamaz.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";background:yellow;mso-fareast-language:EN-US'>(2) Ancak, ticari kullan\u0131ma mahsus hava ta\u015f\u0131tlar\u0131, izin s\u00fcresi i\u00e7erisinde bir ba\u015fka hava yolu \u015firketine kiralanabilir. Bu durumda, rejim ihlali halinde g\u00fcmr\u00fck idaresine kar\u015f\u0131 izin hak sahibi sorumludur.<\/span><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=\"99%\" colspan=2 valign=top style='width:99.58%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>DE\u011e\u0130\u015e\u0130KL\u0130K 3-<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>&nbsp;Ayn\u0131 Karar\u0131n&nbsp;<\/span><a href=\"https:\/\/www.mevzuat.net\/gumruk\/2009\/bkk200915481.aspx#M67\"><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:#990000'>67 nci maddesi<\/span><\/a><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>&nbsp;a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=\"49%\" valign=top style='width:49.68%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>Eski:<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>Milli savunma ve i\u00e7 g\u00fcvenlik kapsam\u0131nda serbest dola\u015f\u0131ma sokulan e\u015fya<\/span><\/i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><b><i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>MADDE 67-<\/span><\/i><\/b><i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>&nbsp;(1) Kanunun 167 nci maddesinin&nbsp;<span style='background:yellow'>\u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca \u00f6ng\u00f6r\u00fclen&nbsp;<\/span>kurumlar\u0131n asli g\u00f6revleri ile&nbsp;<span style='background:yellow'>M\u00fcste\u015farl\u0131\u011f\u0131n<\/span>&nbsp;ka\u00e7ak\u00e7\u0131l\u0131kla m\u00fccadele g\u00f6revi ile ilgili olarak serbest dola\u015f\u0131ma sokacaklar\u0131 veya ki\u015filer taraf\u0131ndan bu kurumlar ad\u0131na getirilecek veya T\u00fcrk Silahl\u0131 Kuvvetlerini g\u00fc\u00e7lendirmek amac\u0131yla kurulmu\u015f bulunan vak\u0131flar ile sermayesinin yar\u0131s\u0131ndan fazlas\u0131 bu vak\u0131flara ait olan \u015firket ve m\u00fcesseselerin yukar\u0131da yaz\u0131l\u0131 kurulu\u015flar taraf\u0131ndan verilecek sipari\u015flerle ilgili olarak \u00fcretici s\u0131fat\u0131yla ithal etmeleri gereken ve&nbsp;<span style='background:yellow'>miktar\u0131 ihtiya\u00e7 sahibi&nbsp;<\/span>makam taraf\u0131ndan&nbsp;<span style='background:yellow'>onaylanan<\/span>&nbsp;her t\u00fcrl\u00fc ara\u00e7, gere\u00e7, silah, te\u00e7hizat, makine, cihaz ve sistemleri ve bunlar\u0131n ara\u015ft\u0131rma, geli\u015ftirme, e\u011fitim, \u00fcretim, modernizasyon ve yaz\u0131l\u0131m\u0131 ile yap\u0131m, bak\u0131m ve onar\u0131mlar\u0131nda kullan\u0131lacak yedek par\u00e7alar, akaryak\u0131t ve ya\u011flar, hammadde, malzeme ile bedelsiz olarak d\u0131\u015f kaynaklardan al\u0131nan yard\u0131m malzemesine muafiyet tan\u0131n\u0131r.<\/span><\/i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><\/td><td width=\"49%\" valign=top style='width:49.68%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>Yeni:<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>&nbsp;<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;line-height:115%'><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:red;mso-fareast-language:EN-US'>Milli savunma ve i\u00e7 g\u00fcvenlik kapsam\u0131nda serbest dola\u015f\u0131ma sokulan 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;line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>MADDE 67<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>&#8211; (1) Kanunun 167 nci maddesinin&nbsp;<span style='background:yellow'>birinci f\u0131kras\u0131n\u0131n (3) numaral\u0131 bendinde say\u0131lan<\/span>&nbsp;kuramlar\u0131n asli g\u00f6revleri ile&nbsp;<span style='background:yellow'>Bakanl\u0131\u011f\u0131n<\/span>&nbsp;ka\u00e7ak\u00e7\u0131l\u0131kla m\u00fccadele g\u00f6revi ile ilgili olarak serbest dola\u015f\u0131ma sokacaklar\u0131 veya ki\u015filer taraf\u0131ndan bu kurumlar ad\u0131na getirilecek veya T\u00fcrk Silahl\u0131 Kuvvetlerini g\u00fc\u00e7lendirmek amac\u0131yla kurulmu\u015f bulunan vak\u0131flar ile sermayesinin yar\u0131s\u0131ndan fazlas\u0131 bu vak\u0131flara ait olan \u015firket ve m\u00fcesseselerin yukar\u0131da yaz\u0131l\u0131 kurulu\u015flar taraf\u0131ndan verilecek sipari\u015flerle ilgili olarak \u00fcretici s\u0131fat\u0131yla ithal etmeleri gereken ve&nbsp;<span style='background:yellow'>imzalanm\u0131\u015f s\u00f6zle\u015fme veya proje kapsam\u0131nda oldu\u011fu ilgili&nbsp;<\/span>makam taraf\u0131ndan&nbsp;<span style='background:yellow'>bildirilen<\/span>&nbsp;her t\u00fcrl\u00fc ara\u00e7, gere\u00e7, silah, te\u00e7hizat, makine, cihaz ve sistemleri ve bunlar\u0131n ara\u015ft\u0131rma, geli\u015ftirme, e\u011fitim, \u00fcretim, modernizasyon ve yaz\u0131l\u0131m\u0131 ile yap\u0131m, bak\u0131m ve onar\u0131mlar\u0131nda kullan\u0131lacak yedek par\u00e7alar, akaryak\u0131t ve ya\u011flar, hammadde, malzeme ile bedelsiz olarak d\u0131\u015f kaynaklardan al\u0131nan yard\u0131m malzemesine muafiyet tan\u0131n\u0131r.<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=\"99%\" colspan=2 valign=top style='width:99.58%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>DE\u011e\u0130\u015e\u0130KL\u0130K 4-<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>&nbsp;Ayn\u0131 Karar\u0131n&nbsp;<\/span><a href=\"https:\/\/www.mevzuat.net\/gumruk\/2009\/bkk200915481.aspx#M97\"><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:#990000'>97 nci maddesinin<\/span><\/a><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>&nbsp;birinci f\u0131kras\u0131n\u0131n (b) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=\"49%\" valign=top style='width:49.68%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>Eski:<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>Muafiyetin kapsam\u0131<\/span><\/i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><b><i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>MADDE 97-<\/span><\/i><\/b><i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>&nbsp;(1) A\u015fa\u011f\u0131da belirtilen donat\u0131m ve i\u015fletme malzemesine muafiyet tan\u0131n\u0131r.<\/span><\/i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><i><span style='font-size:13.0pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>a) Hava ve deniz ula\u015f\u0131m ara\u00e7lar\u0131 taraf\u0131ndan yabanc\u0131 limanlar ve meydanlardan kendi ihtiya\u00e7lar\u0131 i\u00e7in getirilen veya bu ara\u00e7lar ad\u0131na g\u00f6nderilen donat\u0131m ve i\u015fletme malzemesi.<\/span><\/i><span style='font-size:13.0pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><p style='margin:0cm;margin-bottom:.0001pt;line-height:115%'><i><span style='font-size:13.0pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>b) Ula\u015ft\u0131rma,&nbsp;<span style='background:yellow'>Denizcilik ve Haberle\u015fme&nbsp;<\/span>Bakanl\u0131\u011f\u0131nca yetkilendirilen hava arac\u0131 bak\u0131m kurulu\u015flar\u0131 taraf\u0131ndan hava ula\u015f\u0131m ara\u00e7lar\u0131 i\u00e7in serbest dola\u015f\u0131ma sokulacak donat\u0131m ve i\u015fletme malzemesi.<\/span><\/i><span style='font-size:13.0pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>(2) Yolcu ve y\u00fck ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 faaliyetlerinde bulunan hava yolu \u015firketleri taraf\u0131ndan bu faaliyetlerinde kullan\u0131lmak \u00fczere serbest dola\u015f\u0131ma sokulan hava ta\u015f\u0131tlar\u0131, motorlar\u0131 ile bunlar\u0131n birinci f\u0131kran\u0131n (a) bendi kapsam\u0131nda yer almayan aksam ve par\u00e7alar\u0131na muafiyet tan\u0131n\u0131r.<\/span><\/i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>(3) \u0130kinci f\u0131kra kapsam\u0131nda muafiyet tan\u0131nacak hava ta\u015f\u0131tlar\u0131n\u0131n koltuk kapasitesinin yirmi ve \u00fczeri olmas\u0131 gerekir.<\/span><\/i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>(4) Birinci f\u0131kra kapsam\u0131 e\u015fyan\u0131n cins ve nevileri Ula\u015ft\u0131rma, Denizcilik ve Haberle\u015fme Bakanl\u0131\u011f\u0131 ile m\u00fc\u015ftereken belirlenir.<\/span><\/i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><\/td><td width=\"49%\" valign=top style='width:49.68%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>Yeni:<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'><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;line-height:115%'><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:red;mso-fareast-language:EN-US'>Muafiyetin kapsam\u0131<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>MADDE 97-<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>&nbsp;(1) A\u015fa\u011f\u0131da belirtilen donat\u0131m ve i\u015fletme malzemesine muafiyet tan\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;line-height:115%'><span style='font-size:13.0pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>a) Hava ve deniz ula\u015f\u0131m ara\u00e7lar\u0131 taraf\u0131ndan yabanc\u0131 limanlar ve meydanlardan kendi ihtiya\u00e7lar\u0131 i\u00e7in getirilen veya bu ara\u00e7lar ad\u0131na g\u00f6nderilen donat\u0131m ve i\u015fletme malzemesi.<o:p><\/o:p><\/span><\/p><p style='margin:0cm;margin-bottom:.0001pt;line-height:115%'><span style='font-size:13.0pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>b) Ula\u015ft\u0131rma&nbsp;<span style='background:yellow'>ve Altyap\u0131&nbsp;<\/span>Bakanl\u0131\u011f\u0131nca yetkilendirilen hava arac\u0131 bak\u0131m kurulu\u015flar\u0131,<span style='background:yellow'>&nbsp;tedarik kurulu\u015flar\u0131, hava arac\u0131 tasar\u0131m ve \u00fcretim kurulu\u015flar\u0131&nbsp;<\/span>taraf\u0131ndan hava ula\u015f\u0131m ara\u00e7lar\u0131 i\u00e7in serbest dola\u015f\u0131ma sokulacak donat\u0131m ve i\u015fletme malzemesi.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>(2) Yolcu ve y\u00fck ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 faaliyetlerinde bulunan hava yolu \u015firketleri taraf\u0131ndan bu faaliyetlerinde kullan\u0131lmak \u00fczere serbest dola\u015f\u0131ma sokulan hava ta\u015f\u0131tlar\u0131, motorlar\u0131 ile bunlar\u0131n birinci f\u0131kran\u0131n (a) bendi kapsam\u0131nda yer almayan aksam ve par\u00e7alar\u0131na muafiyet tan\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;line-height:115%'><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>(3) \u0130kinci f\u0131kra kapsam\u0131nda muafiyet tan\u0131nacak hava ta\u015f\u0131tlar\u0131n\u0131n koltuk kapasitesinin yirmi ve \u00fczeri olmas\u0131 gerekir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>(4) Birinci f\u0131kra kapsam\u0131 e\u015fyan\u0131n cins ve nevileri Ula\u015ft\u0131rma, Denizcilik ve Haberle\u015fme Bakanl\u0131\u011f\u0131 ile m\u00fc\u015ftereken belirlenir.<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=\"99%\" colspan=2 valign=top style='width:99.58%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>DE\u011e\u0130\u015e\u0130KL\u0130K 5-<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>&nbsp;Ayn\u0131 Karar\u0131n&nbsp;<\/span><a href=\"https:\/\/www.mevzuat.net\/gumruk\/2009\/bkk200915481.aspx#M131\"><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:#990000'>131 inci maddesinin<\/span><\/a><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>&nbsp;birinci f\u0131kras\u0131n\u0131n (c) bendinde yer alan \u201c%4\u2019\u00fc\u201d ibaresi \u201c%6\u2019y\u0131\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=\"49%\" valign=top style='width:49.68%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black'>Eski:<\/span><\/b><span style='font-size:10.5pt;line-height:115%;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;line-height:115%'><i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>D\u00f6kme e\u015fyada eksiklik ve fazlal\u0131k oranlar\u0131<\/span><\/i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><b><i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>MADDE 131-<\/span><\/i><\/b><i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>&nbsp;(1) D\u00f6kme gelen e\u015fyan\u0131n ta\u015f\u0131nmas\u0131 s\u0131ras\u0131nda ortaya \u00e7\u0131kan;<\/span><\/i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><i><span style='font-size:13.0pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>a) Ek-13&#8217;teki listede yer alan e\u015fyada ayn\u0131 ekte yer alan oranlar\u0131 a\u015fmayan,<\/span><\/i><span style='font-size:13.0pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><i><span style='font-size:13.0pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>b) Ek-13&#8217;teki listede yer almayan e\u015fyada %3&#8217;\u00fc a\u015fmayan,<\/span><\/i><span style='font-size:13.0pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><p style='margin:0cm;margin-bottom:.0001pt;line-height:115%'><i><span style='font-size:13.0pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>c) Boru hatlar\u0131 ile ta\u015f\u0131narak ithal edilenler haricindeki do\u011fal gaz \u00fcr\u00fcnlerinde&nbsp;<span style='background:yellow'>%4&#8217;\u00fc<\/span>&nbsp;a\u015fmayan,<\/span><\/i><span style='font-size:13.0pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>farkl\u0131l\u0131klar i\u00e7in \u00f6zet beyan eksikli\u011fi veya fazlal\u0131\u011f\u0131 takibat\u0131 yap\u0131lmaz.<\/span><\/i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><\/td><td width=\"49%\" valign=top style='width:49.68%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>Yeni:<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'><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;line-height:115%'><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:red;mso-fareast-language:EN-US'>D\u00f6kme e\u015fyada eksiklik ve fazlal\u0131k oranlar\u0131<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>MADDE 131-<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>&nbsp;(1) D\u00f6kme gelen e\u015fyan\u0131n ta\u015f\u0131nmas\u0131 s\u0131ras\u0131nda ortaya \u00e7\u0131kan;<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><span style='font-size:13.0pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>a) Ek-13&#8217;teki listede yer alan e\u015fyada ayn\u0131 ekte yer alan oranlar\u0131 a\u015fmayan,<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><span style='font-size:13.0pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>b) Ek-13&#8217;teki listede yer almayan e\u015fyada %3&#8217;\u00fc a\u015fmayan,<o:p><\/o:p><\/span><\/p><p style='margin:0cm;margin-bottom:.0001pt;line-height:115%'><span style='font-size:13.0pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>c) Boru hatlar\u0131 ile ta\u015f\u0131narak ithal edilenler haricindeki do\u011fal gaz \u00fcr\u00fcnlerinde&nbsp;<span style='background:yellow'>%6&#8217;y\u0131<\/span>&nbsp;a\u015fmayan,<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>farkl\u0131l\u0131klar i\u00e7in \u00f6zet beyan eksikli\u011fi veya fazlal\u0131\u011f\u0131 takibat\u0131 yap\u0131lmaz.<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=\"99%\" colspan=2 valign=top style='width:99.58%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>DE\u011e\u0130\u015e\u0130KL\u0130K 6-<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>&nbsp;Ayn\u0131 Karara a\u015fa\u011f\u0131daki&nbsp;<\/span><a href=\"https:\/\/www.mevzuat.net\/gumruk\/2009\/bkk200915481.aspx#GM3\"><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:#990000'>ge\u00e7ici madde<\/span><\/a><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>&nbsp;eklenmi\u015ftir.&nbsp;<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=\"49%\" valign=top style='width:49.68%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>Eski:<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<o:p><\/o:p><\/span><\/p><\/td><td width=\"49%\" valign=top style='width:49.68%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>Yeni:<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:red;background:yellow;mso-fareast-language:EN-US'>Koronavir\u00fcs (Covid-19) salg\u0131n\u0131 nedeniyle yurt d\u0131\u015f\u0131nda yerle\u015fik olma \u015fart\u0131n\u0131n sa\u011flanamamas\u0131<\/span><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";background:yellow;mso-fareast-language:EN-US'>GE\u00c7\u0130C\u0130 MADDE 3-<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";background:yellow;mso-fareast-language:EN-US'>&nbsp;(1) Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine giri\u015f yapan yurt d\u0131\u015f\u0131nda ikamet eden ki\u015filerden Koronavir\u00fcs (Covid-19) salg\u0131n\u0131 nedeniyle yurt d\u0131\u015f\u0131na \u00e7\u0131kamayanlar\u0131n, 31\/12\/2021 tarihine kadar ta\u015f\u0131tlar\u0131yla T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine tekrar giri\u015flerinde, giri\u015f tarihinden geriye do\u011fra bir y\u0131lda en az y\u00fcz seksen be\u015f g\u00fcn T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131nda bulunma ko\u015fulu aranmaz<\/span><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=\"99%\" colspan=2 valign=top style='width:99.58%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>DE\u011e\u0130\u015e\u0130KL\u0130K 7-<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>&nbsp;Ayn\u0131 Karar\u0131n eki&nbsp;<\/span><a href=\"https:\/\/www.mevzuat.net\/gumruk\/2009\/bkk200915481.aspx#Ek1\"><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:#990000'>EK-1 say\u0131l\u0131 listenin<\/span><\/a><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>&nbsp;ba\u015fl\u0131\u011f\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr><td width=\"49%\" valign=top style='width:49.68%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>Eski<span style='color:black'>:<\/span><\/span><\/b><span style='font-size:10.5pt;line-height:115%;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;line-height:115%'><i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;background:yellow;mso-fareast-language:EN-US'>SPORT\u0130F AMA\u00c7LARLA \u0130THAL ED\u0130LEN K\u0130\u015e\u0130SEL E\u015eYA VE SPOR MALZEMES\u0130NE<\/span><\/i><i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:EN-US'>&nbsp;\u0130L\u0130\u015eK\u0130N L\u0130STE<\/span><\/i><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'><o:p><\/o:p><\/span><\/p><\/td><td width=\"49%\" valign=top style='width:49.68%;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal style='line-height:115%'><b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'>Yeni:<\/span><\/b><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\"'><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;line-height:115%'><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";background:yellow;mso-fareast-language:EN-US'>K\u0130\u015e\u0130SEL E\u015eYA VE SPORT\u0130F AMA\u00c7LA GE\u00c7\u0130C\u0130 \u0130THAL ED\u0130LEN E\u015eYAYA<\/span><span style='font-size:10.5pt;line-height:115%;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:EN-US'>&nbsp;\u0130L\u0130\u015eK\u0130N L\u0130STE<o:p><\/o:p><\/span><\/p><\/td><\/tr><\/table><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/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<section class=\"elementor-element elementor-element-2ca8eb9 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"2ca8eb9\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\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-743a5532 elementor-column elementor-col-100 elementor-top-column\" data-id=\"743a5532\" 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<section class=\"elementor-element elementor-element-7bba13a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-inner-section\" data-id=\"7bba13a2\" 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-3907cf49 elementor-column elementor-col-33 elementor-inner-column\" data-id=\"3907cf49\" 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-1e6dec60 elementor-widget elementor-widget-heading\" data-id=\"1e6dec60\" 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\">Size Nas\u0131l Yard\u0131mc\u0131 Olabiliriz?<\/h2>\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<div class=\"elementor-element elementor-element-54d298cd elementor-column elementor-col-33 elementor-inner-column\" data-id=\"54d298cd\" 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-1956ff8c elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"1956ff8c\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-volume\"><\/i>\t\t\t<\/div>\n\t\t<\/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<div class=\"elementor-element elementor-element-48845bcc elementor-column elementor-col-33 elementor-inner-column\" data-id=\"48845bcc\" 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-1429b62e elementor-widget elementor-widget-heading\" data-id=\"1429b62e\" 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\">+90 212 442 4246<\/h2>\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\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>Blog Blog Anasayfa 4458 G\u00fcmr\u00fck Kanununda baz\u0131 de\u011fi\u015fiklikler(havayolu ta\u015f\u0131tlar\u0131na getirilen muafiyet ve avantajlar, milli savunma kaps gelen e\u015fya, boru hatt\u0131yla gelen d\u00f6kme e\u015fya eksiklik fazlal\u0131k oran\u0131, yabanc\u0131 vatanda\u015flar\u0131n ta\u015f\u0131tlar\u0131n\u0131n s\u00fcresiyle alakal\u0131 d\u00fczenleme) 4458 Say\u0131l\u0131 G\u00fcmr\u00fck Kanununun Baz\u0131 Maddelerinin Uygulanmas\u0131 Hakk\u0131nda Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar (Karar Say\u0131s\u0131:\u20083081) yay\u0131nlanm\u0131\u015f olup a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015fiklikler kar\u015f\u0131la\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r: 14.10.2020 tarihli<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/3081_sayili_karar_karsilastirmali_tablo\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":3417,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-3415","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\/3415","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=3415"}],"version-history":[{"count":5,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/3415\/revisions"}],"predecessor-version":[{"id":3425,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/3415\/revisions\/3425"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/3417"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=3415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=3415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=3415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}