{"id":3426,"date":"2020-10-15T09:33:23","date_gmt":"2020-10-15T09:33:23","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=3426"},"modified":"2020-10-15T09:46:54","modified_gmt":"2020-10-15T09:46:54","slug":"ihracat_bedelleri_duzenleme","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/ihracat_bedelleri_duzenleme\/","title":{"rendered":"\u0130hracat bedellerinin yurda getirilmesine ili\u015fkin usul ve esaslar\u0131 d\u00fczenleyen TCMB &#8211; \u0130HRACAT GENELGES\u0130 G\u00dcNCELLEND\u0130"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3426\" class=\"elementor elementor-3426\" 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 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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 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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\">ihracat bedellerinin yurda getirilmesine ili\u015fkin usul ve esaslar\u0131 d\u00fczenlemek<\/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\"><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 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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><h3 style='margin-top:0cm;background:white'><span style='font-size:11.0pt;font-family:\"Calibri\",\"sans-serif\";color:windowtext'>\u0130hracat bedellerinin yurda getirilmesine ili\u015fkin usul ve esaslar\u0131 d\u00fczenleyen TCMB &#8211; \u0130HRACAT GENELGES\u0130 G\u00dcNCELLEND\u0130<o:p><\/o:p><\/span><\/h3><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'>TCMB &#8211; \u0130hracat Genelgesi<o:p><\/o:p><\/span><\/h1><\/div><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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130HRACAT GENELGES\u0130<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&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;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-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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 1 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bu Genelgenin amac\u0131, ihracat bedellerinin yurda getirilmesine ili\u015fkin usul ve esaslar\u0131 d\u00fczenlemektir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Dayanak<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 2 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bu Genelge, 7\/8\/1989 tarihli ve&nbsp;<a href=\"https:\/\/www.mevzuat.net\/kambiyo\/tpkk32.aspx\"><span style='color:#990000'>89\/14391 say\u0131l\u0131<\/span><\/a>&nbsp;Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karar ile 4\/9\/2018 tarihli ve 30525 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f (\u0130hracat Bedelleri Hakk\u0131nda)&nbsp;<a href=\"https:\/\/www.mevzuat.net\/kambiyo\/tpkk20183248.aspx#M12\"><span style='color:#990000'>(Tebli\u011f No: 2018- 32\/48)&#8217;in 12 nci maddesinin<\/span><\/a>&nbsp;birinci f\u0131kras\u0131na dayan\u0131larak haz\u0131rlanm\u0131\u015ft\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Tan\u0131mlar ve k\u0131saltmalar<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 3 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bu Genelgede ge\u00e7en;<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'><b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>a) 2018-32\/48 say\u0131l\u0131 Tebli\u011f:&nbsp;<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>4\/9\/2018 tarihli ve 30525 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f (\u0130hracat Bedelleri Hakk\u0131nda )&nbsp;<a href=\"https:\/\/www.mevzuat.net\/kambiyo\/tpkk20183248.aspx\"><span style='color:#990000'>(Tebli\u011f No: 2018-32\/48)<\/span><\/a>&#8217;i,<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'><b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>b) 32 say\u0131l\u0131 Karar:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;7\/8\/1989 tarihli ve 89\/14391 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda&nbsp;<a href=\"https:\/\/www.mevzuat.net\/kambiyo\/tpkk32.aspx\"><span style='color:#990000'>32 Say\u0131l\u0131 Karar\u0131<\/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'><b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>c) Arac\u0131 Banka:&nbsp;<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>GB&#8217;nin 28 inci hanesinde kay\u0131tl\u0131 banka veya ihracat\u00e7\u0131 taraf\u0131ndan ihracat hesab\u0131n\u0131n kapat\u0131lmas\u0131 i\u015flemlerini ger\u00e7ekle\u015ftirmek \u00fczere GB&#8217;nin bir \u00f6rne\u011fi\/GB bilgileri ibraz edilerek anla\u015fma sa\u011flanan bankay\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'><b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>\u00e7) Bakanl\u0131k:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131n\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'><b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>d) Banka:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;32 say\u0131l\u0131 Karar&#8217;da tan\u0131mlanan bankalar\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'><b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>e) Fiili \u0130hra\u00e7 Tarihi:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;E\u015fyaya ili\u015fkin ihracat beyannamesinin kapanma tarihini,<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'><b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>f) GB:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;G\u00fcmr\u00fck Beyannamesini,<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'><b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>g) \u0130BKB:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;2018-32\/48 say\u0131l\u0131 Tebli\u011f&#8217;in ekinde yer alan \u0130hracat Bedeli Kabul Belgesini<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'><b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>\u011f) Merkez Bankas\u0131:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131n\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'><b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>h) Mikro \u0130hracat:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;2009\/15481 say\u0131l\u0131 &#8220;4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun Baz\u0131 Maddelerinin Uygulanmas\u0131 Hakk\u0131nda Karar&#8221;\u0131n 126 nc\u0131 maddesi kapsam\u0131nda yer alan e\u015fyalara ili\u015fkin ihracat\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'><b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>\u0131) NBF:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;Nakit Beyan Formunu<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'>ifade eder.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130hracat bedellerinin yurda getirilmesi<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 4 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) 2<a href=\"https:\/\/www.mevzuat.net\/kambiyo\/tpkk20183248.aspx\"><span style='color:#990000'>018-32\/48 say\u0131l\u0131 Tebli\u011f&#8217;in<\/span><\/a>&nbsp;y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren fiili ihracat\u0131 ger\u00e7ekle\u015ftirilen i\u015flemlere ili\u015fkin ihracat bedellerinin yurda getirilme s\u00fcresi fiili ihra\u00e7 tarihinden itibaren 180 g\u00fcn\u00fc ge\u00e7emez. 180 g\u00fcn azami s\u00fcre olup bedellerin ithalat\u00e7\u0131n\u0131n \u00f6demesini m\u00fcteakip do\u011frudan ve gecikmeksizin yurda getirilmesi esast\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;widows: 2;-webkit-text-stroke-width: 0px;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) 2018-32\/48 say\u0131l\u0131 Tebli\u011f&#8217;in yay\u0131m\u0131 tarihinden \u00f6nce fiili ihracat\u0131 ger\u00e7ekle\u015ftirilen ihracat i\u015flemlerine ili\u015fkin bedeller 2018-32\/48 say\u0131l\u0131 Tebli\u011f h\u00fck\u00fcmleri kapsam\u0131nda yer almamaktad\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) \u00d6zelli\u011fi olan ihracat i\u015flemlerine ili\u015fkin olarak bu Genelgenin 7 nci maddesinde belirtilen s\u00fcreler 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(4) \u0130hracat i\u015flemlerine ait s\u00f6zle\u015fmelerde bedellerin tahsili i\u00e7in fiili ihra\u00e7 tarihinden itibaren 180 g\u00fcnden fazla vade \u00f6ng\u00f6r\u00fclmesi durumunda, bedellerin yurda getirilme s\u00fcresi vade bitiminden itibaren 90 g\u00fcn\u00fc ge\u00e7emez. \u00d6ng\u00f6r\u00fclen vadenin tespiti i\u00e7in ihracat\u00e7\u0131n\u0131n yaz\u0131l\u0131 beyan\u0131yla birlikte vade i\u00e7eren s\u00f6zle\u015fmenin ya da vadeyi tevsik niteli\u011fini haiz proforma fatura veya poli\u00e7enin arac\u0131 bankaya ibraz\u0131 zorunludur.<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-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 yap\u0131lan ihracat i\u015flemleri 2018-32\/48 say\u0131l\u0131 Tebli\u011f h\u00fck\u00fcmleri kapsam\u0131ndad\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(6) <\/span><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130ran, Suriye ve L\u00fcbnan&#8217;a yap\u0131lan ihracat i\u015flemleriyle ilgili olarak 2018-32\/48 say\u0131l\u0131 Tebli\u011f&#8217;in&nbsp;<a href=\"https:\/\/www.mevzuat.net\/kambiyo\/tpkk20183248.aspx#M3\"><span style='color:red'>3 \u00fcnc\u00fc maddesinin<\/span><\/a>&nbsp;birinci f\u0131kras\u0131 uygulanmaz.<\/span><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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(7) Yurt i\u00e7inde serbest dola\u015f\u0131mda bulunan mallar\u0131n g\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131nda sat\u0131lmak \u00fczere bu ma\u011fazalara veya s\u00f6z konusu ma\u011fazalar\u0131n depolar\u0131na antrepo rejimi kapsam\u0131nda antrepo beyannamesi ile al\u0131nd\u0131\u011f\u0131 i\u015flemler i\u00e7in 2018-32\/48 say\u0131l\u0131 Tebli\u011f&#8217;in 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131 uygulanmaz.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130hracat bedellerinin tahsil \u015fekilleri<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 5 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) \u0130hracat bedelleri 2018-32\/48 say\u0131l\u0131 Tebli\u011f&#8217;in 3 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131nda belirtilen \u00f6deme \u015fekillerine g\u00f6re tahsil edilir ve GB&#8217;nin 28 inci hanesine tahsil i\u015fleminde kullan\u0131lan \u00f6deme \u015fekli yaz\u0131l\u0131r. Birden fazla \u00f6deme \u015feklinin kullan\u0131lmas\u0131 durumunda kullan\u0131lan di\u011fer \u00f6deme \u015fekilleri GB&#8217;nin a\u00e7\u0131klama k\u0131sm\u0131na yaz\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) \u0130hracat bedellerinin beyan edilen T\u00fcrk paras\u0131 veya d\u00f6viz \u00fczerinden yurda getirilmesi esas olup, bedelin beyan edilenden farkl\u0131 bir d\u00f6viz \u00fczerinden getirilmesi m\u00fcmk\u00fcnd\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) T\u00fcrk paras\u0131 \u00fczerinden yap\u0131lan ihracat kar\u015f\u0131l\u0131\u011f\u0131nda yurda d\u00f6viz getirilmesi m\u00fcmk\u00fcnd\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(4) \u0130hracat bedelinin yolcu beraberinde efektif olarak yurda getirilmesi halinde g\u00fcmr\u00fck idarelerine beyan edilmesi zorunludur.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Pe\u015fin d\u00f6viz<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 6 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Pe\u015fin bedel kar\u015f\u0131l\u0131\u011f\u0131 ihracat\u0131n 24 ay i\u00e7erisinde yap\u0131lmas\u0131 zorunludur.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Pe\u015fin d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131nda 24 ay i\u00e7erisinde ihracat yap\u0131lmamas\u0131 veya bu s\u00fcre i\u00e7erisinde pe\u015fin d\u00f6viz tutar\u0131n\u0131n tamam\u0131n\u0131n tek seferde iade edilmemesi durumunda bu tutar kambiyo mevzuat\u0131 a\u00e7\u0131s\u0131ndan prefinansman kredisi h\u00fck\u00fcmlerine tabidir. Ancak, 24 ay tamamlanmadan \u00f6nce indirim, iskonto veya malda bozulma gibi hakl\u0131 sebeplerin bulunmas\u0131 ve bu durumun ihracat\u00e7\u0131 taraf\u0131ndan pe\u015fin bedelin transfer edildi\u011fi\/getirildi\u011fi bankaya s\u00f6zle\u015fme ve kesin sat\u0131\u015f faturas\u0131nda yap\u0131lan de\u011fi\u015fiklikle tevsik edilmesi halinde pe\u015fin bedelin tevsik edilen tutar kadar k\u0131sm\u0131n\u0131n iade edilmesi m\u00fcmk\u00fcnd\u00fcr. Bu durum d\u0131\u015f\u0131nda kalan k\u0131smi iadelerde k\u0131smi iade tarihinde s\u00f6z konusu pe\u015fin bedel prefinansman h\u00fck\u00fcmlerine tabi olur.<o:p><\/o:p><\/span><\/p><p class=morta 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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>2<\/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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>K\u0131smi olsun veya olmas\u0131n Bankalarca yaln\u0131zca transferi ger\u00e7ekle\u015ftiren ki\u015fiye pe\u015fin bedelin iadesi m\u00fcmk\u00fcnd\u00fcr. Pe\u015fin bedelin iadesine ili\u015fkin KKDF mevzuat\u0131 h\u00fck\u00fcmleri sakl\u0131d\u0131r. 1<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) Bankalarca pe\u015fin bedel tutar\u0131n\u0131n firma hesab\u0131na geldi\u011fi tarihten itibaren azami 24 ay i\u00e7erisinde \u0130BKB d\u00fczenlenmesi m\u00fcmk\u00fcnd\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(4) 2018-32\/48 say\u0131l\u0131 Tebli\u011f&#8217;in yay\u0131m\u0131 tarihinden \u00f6nce ihracat\u00e7\u0131ya pe\u015fin \u00f6denen bedeller 2018-32\/48 say\u0131l\u0131 Tebli\u011f h\u00fck\u00fcmleri kapsam\u0131nda yer almamaktad\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(5) Pe\u015fin bedeller, g\u00f6nderenin muvafakat\u0131 ile devreden ihracat\u00e7\u0131 firman\u0131n yaz\u0131l\u0131 beyan\u0131n\u0131n al\u0131nmas\u0131 ve devralan taraf\u0131ndan tekrar devredilmemek kayd\u0131yla ba\u015fka bir ihracat\u00e7\u0131 firmaya devredilebilir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(6) Devir i\u015flemi, bedelin d\u00f6viz tevdiat hesab\u0131na transfer edildi\u011fi tarihten itibaren pe\u015fin bedelin kullan\u0131m s\u00fcresi i\u00e7inde k\u0131smen veya tamamen sadece bir firmaya yap\u0131labilir. K\u0131smi devir yap\u0131lan i\u015flemlerde ayn\u0131 firmaya bilahare devir yap\u0131lmas\u0131 m\u00fcmk\u00fcnd\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(7) \u0130BKB d\u00fczenlenen i\u015flemlerde;<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) pe\u015fin bedelin tamam\u0131n\u0131n devri halinde, bedeli devralan ihracat\u00e7\u0131 firma ad\u0131na yeni bir \u0130BKB d\u00fczenlenerek \u00fczerine \u0130BKB&#8217;nin de\u011fi\u015fiklik sonucu yeniden d\u00fczenlendi\u011fine dair not konulur ve eski \u0130BKB yenisine ili\u015ftirilir.<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) pe\u015fin bedelin k\u0131smen devredilmesi halinde ise devredilen k\u0131s\u0131m i\u00e7in devralan ihracat\u00e7\u0131 firma ad\u0131na \u0130BKB d\u00fczenlenir, daha \u00f6nce pe\u015fin bedelin kabul\u00fc s\u0131ras\u0131nda devreden ad\u0131na d\u00fczenlenen \u0130BKB devredilen k\u0131s\u0131m kadar iptal 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(8) Pe\u015fin bedel kar\u015f\u0131l\u0131\u011f\u0131 ihracat tutar\u0131 olarak GB&#8217;nin 22 nci hanesinde kay\u0131tl\u0131 toplam fatura bedeli esas 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(9) \u0130hracat\u00e7\u0131larca kesin sat\u0131\u015ftan \u00f6nce &quot;konsinye avans\u0131&quot; olarak kabul\u00fcn\u00fcn yap\u0131lmas\u0131 istenen bedellerin kabul\u00fc pe\u015fin bedel olarak yap\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(10) Pe\u015fin bedel (ihracat akreditiflerinin pe\u015fin \u00f6demeye imkan veren k\u0131s\u0131mlar\u0131 d\u00e2hil) faiz \u015fart\u0131yla g\u00f6nderilmi\u015f ise pe\u015fin bedel kar\u015f\u0131l\u0131\u011f\u0131nda gelen bedele faiz tutar\u0131n\u0131n ilavesiyle elde edilen tutar kadar ihracat yap\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(11) \u0130hracat\u00e7\u0131larca, \u00f6deme \u015fekli &#8220;Pe\u015fin \u00d6deme&#8221; yaz\u0131l\u0131 olan GB&#8217;nin bir \u00f6rne\u011fi\/GB bilgileri pe\u015fin bedelin transfer edildi\u011fi\/getirildi\u011fi bankaya ibraz edilir. Pe\u015fin bedelin \u00f6deme \u015fekli akreditifli, vesaik mukabili, mal mukabili veya kabul kredili olan GB&#8217;lere ya da pe\u015fin \u00f6deme \u015fekliyle beraber di\u011fer \u00f6deme \u015fekillerinden birinin belirtildi\u011fi GB&#8217;lere ili\u015fkin ihracat hesaplar\u0131n\u0131n kapat\u0131lmas\u0131nda kullan\u0131lmas\u0131; ihracat\u00e7\u0131n\u0131n yaz\u0131l\u0131 beyan\u0131yla birlikte ilgili GB&#8217;nin bir \u00f6rne\u011fi\/GB bilgilerinin pe\u015fin bedelin transfer edildi\u011fi\/getirildi\u011fi bankaya ibraz\u0131 kayd\u0131yla m\u00fcmk\u00fcnd\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(12) Bankalarca pe\u015fin bedel hesab\u0131 kapat\u0131l\u0131rken gerekli kontrol yap\u0131larak \u0130BKB&#8217;nin firma ve banka n\u00fcshas\u0131na GB&#8217;nin tarih, say\u0131 ve tutar\u0131 kaydedilir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(13) Pe\u015fin bedelin transfer edilmesinden\/getirilmesinden \u00f6nceki bir ihracat\u0131n, pe\u015fin bedelin taahh\u00fcd\u00fcne say\u0131lmas\u0131n\u0131n talep edilmesi halinde; pe\u015fin bedele ait \u0130BKB iptal edilerek taahh\u00fcde say\u0131lan GB ile irtibatl\u0131 yeni bir \u0130BKB d\u00fczenlenir ve \u00fczerine \u00f6deme \u015fekli de\u011fi\u015fikli\u011fi sonucu d\u00fczenlendi\u011fine ili\u015fkin not konulur. Pe\u015fin bedele ili\u015fkin \u0130BKB tutar\u0131n\u0131n taahh\u00fcde<br>__________________________________<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-style: initial;text-decoration-color: initial;word-spacing:0px'><sup><span style='font-size:8.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>1<\/span><\/sup><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n 02.10.2020 tarih ve 540702 say\u0131l\u0131 yaz\u0131s\u0131.<o:p><\/o:p><\/span><\/p><p class=morta 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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>3<\/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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>say\u0131lan GB tutar\u0131ndan fazla olmas\u0131 halinde ise kalan tutar kadar da pe\u015fin bedelle ilgili yeni bir \u0130BKB d\u00fczenlenmesi ve iptal edilen \u0130BKB&#8217;nin yenisine ili\u015ftirilmesi gerekir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>\u0130malat\u00e7\u0131 veya tedarik\u00e7i firma ad\u0131na transfer edilen\/getirilen pe\u015fin bedelin ihracat taahh\u00fcd\u00fc, arac\u0131 ihracat\u00e7\u0131 vas\u0131tas\u0131yla di\u011fer bir ithalat\u00e7\u0131ya yap\u0131lan ihracata ili\u015fkin GB&#8217;de lehine pe\u015fin bedel transfer edilen\/getirilen imalat\u00e7\u0131 veya tedarik\u00e7i firma unvan\u0131n\u0131n kay\u0131tl\u0131 olmas\u0131 veya imalat\u00e7\u0131 veya tedarik\u00e7i firman\u0131n ihracat\u00e7\u0131ya d\u00fczenledi\u011fi faturan\u0131n ibraz\u0131 halinde kapat\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Pe\u015fin bedel, ihra\u00e7 bedellerinin tahsil s\u00fcresi ile pe\u015fin bedelin s\u00fcresi i\u00e7inde beyan edilmek kayd\u0131yla pe\u015fin bedelin transfer edilmesinden\/getirilmesinden \u00f6nce veya sonra di\u011fer bir ithalat\u00e7\u0131ya yap\u0131lm\u0131\u015f olan ihracat\u0131n taahh\u00fcd\u00fcne say\u0131l\u0131r. Ancak imalat\u00e7\u0131 veya tedarik\u00e7i firma ad\u0131na transfer edilen\/getirilen pe\u015fin d\u00f6vizlerin arac\u0131 ihracat\u00e7\u0131 vas\u0131tas\u0131yla pe\u015fin bedelin transfer edilmesinden\/getirilmesinden \u00f6nce veya sonra di\u011fer bir ithalat\u00e7\u0131ya yap\u0131lm\u0131\u015f olan ihracat\u0131n taahh\u00fcd\u00fcne say\u0131labilmesi i\u00e7in GB&#8217;de imalat\u00e7\u0131 veya tedarik\u00e7i firma unvan\u0131n\u0131n kay\u0131tl\u0131 olmas\u0131 veya imalat\u00e7\u0131 veya tedarik\u00e7i firman\u0131n ihracat\u00e7\u0131ya d\u00fczenledi\u011fi faturan\u0131n ibraz\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;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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(14) Gemi yap\u0131m\u0131na ili\u015fkin s\u00f6zle\u015fmeler kapsam\u0131nda ger\u00e7ekle\u015ftirilen gemi ihracat\u0131 i\u00e7in s\u00f6zle\u015fmede 24 aydan uzun bir vade \u00f6ng\u00f6r\u00fclmesi durumunda, pe\u015fin bedel kar\u015f\u0131l\u0131\u011f\u0131 ihracat\u0131n s\u00f6zle\u015fmede belirtilen vade s\u00fcresi i\u00e7erisinde yap\u0131lmas\u0131 zorunludur. \u00d6ng\u00f6r\u00fclen vadenin tespiti i\u00e7in ihracat\u00e7\u0131n\u0131n yaz\u0131l\u0131 beyan\u0131yla birlikte vade i\u00e7eren s\u00f6zle\u015fmenin ya da vadeyi tevsik niteli\u011fini haiz proforma fatura veya poli\u00e7enin arac\u0131 bankaya ibraz\u0131 zorunludur. Pe\u015fin d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131nda s\u00f6zle\u015fmede belirtilen vade s\u00fcresi i\u00e7erisinde ihracat yap\u0131lmamas\u0131 veya bu s\u00fcre i\u00e7erisinde pe\u015fin d\u00f6viz tutar\u0131n\u0131n tamam\u0131n\u0131n tek seferde iade edilmemesi durumunda bu tutar kambiyo mevzuat\u0131 a\u00e7\u0131s\u0131ndan prefinansman kredisi h\u00fck\u00fcmlerine tabidir. Pe\u015fin bedelin iadesine ili\u015fkin KKDF mevzuat\u0131 h\u00fck\u00fcmleri sakl\u0131d\u0131r.2<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u00d6zelli\u011fi olan ihracat<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 7 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Yurt d\u0131\u015f\u0131na m\u00fcteahhit firmalarca yap\u0131lacak ihracat\u0131n bedelinin 365 g\u00fcn i\u00e7inde yurda getirilmesi zorunludur.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Konsinye yoluyla yap\u0131lacak ihracatta bedellerin kesin sat\u0131\u015f\u0131 m\u00fcteakip; uluslararas\u0131 fuar, sergi ve haftalara bedelli olarak sat\u0131lmak \u00fczere g\u00f6nderilen mallar\u0131n bedellerinin ise g\u00f6nderildikleri fuar, sergi veya haftan\u0131n bitimini m\u00fcteakip 180 g\u00fcn i\u00e7inde yurda getirilmesi zorunludur.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) \u0130lgili mevzuat h\u00fck\u00fcmlerine g\u00f6re yurt d\u0131\u015f\u0131na ge\u00e7ici ihrac\u0131 yap\u0131lan mallar\u0131n verilen s\u00fcre veya ek s\u00fcre i\u00e7inde yurda getirilmemesi veya bu s\u00fcreler i\u00e7erisinde sat\u0131lmas\u0131 halinde sat\u0131\u015f bedelinin s\u00fcre bitiminden veya kesin sat\u0131\u015f tarihinden itibaren 90 g\u00fcn i\u00e7inde yurda getirilmesi zorunludur.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(4) Y\u00fcr\u00fcrl\u00fckteki&nbsp;<a href=\"https:\/\/www.mevzuat.net\/ihracat\/ih957623.aspx\"><span style='color:#990000'>\u0130hracat Rejimi<\/span><\/a>&nbsp;ve&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/kanunlar\/kanun6361.aspx\"><span style='color:#990000'>Finansal Kiralama (leasing) Mevzuat\u0131<\/span><\/a>&nbsp;\u00e7er\u00e7evesinde kredili veya kiralama yoluyla yap\u0131lan ihracatta, ihracat bedelinin kredili sat\u0131\u015f veya kiralama s\u00f6zle\u015fmesinde belirlenen vade tarihlerini izleyen 90 g\u00fcn i\u00e7inde yurda getirilmesi zorunludur.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>______________________________________________<br>2 T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n 22.06.2020 tarih ve 335017 say\u0131l\u0131 yaz\u0131s\u0131.<o:p><\/o:p><\/span><\/p><p class=morta 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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>4<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130hracat bedelinin tahsili ve kabul\u00fc<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 8 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) \u00d6zelli\u011fi olan ihracat i\u00e7in 7 nci maddedeki ihra\u00e7 tarihleri ve s\u00fcreler sakl\u0131 kalmak kayd\u0131yla, ihra\u00e7 edilen mal\u0131n GB&#8217;nin 22 nci hanesinde kay\u0131tl\u0131 bedelinin yurda getirilerek, fiili ihra\u00e7 tarihinden itibaren 180 g\u00fcn i\u00e7inde \u0130BKB d\u00fczenlenmesi zorunludur.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) \u0130hracat bedellerinin tahsili, sat\u0131\u015f s\u00f6zle\u015fmesinde belirlenen kurallar ve uluslararas\u0131 ticari uygulamalar \u00e7er\u00e7evesinde firmalar\u0131n yaz\u0131l\u0131 beyan\u0131na istinaden &#8220;Akreditifli \u00d6deme&#8221;, &#8220;Vesaik Mukabili \u00d6deme&#8221;, &#8220;Mal Mukabili \u00d6deme&#8221;, &#8220;Kabul Kredili Akreditifli \u00d6deme&#8221;, &#8220;Kabul Kredili Vesaik Mukabili \u00d6deme&#8221;, &#8220;Kabul Kredili Mal Mukabili \u00d6deme&#8221; ve &#8220;Pe\u015fin \u00d6deme&#8221; \u015fekillerine g\u00f6re ger\u00e7ekle\u015ftirilir.&nbsp;<\/span><sup><span style='font-size:8.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>3<\/span><\/sup><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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) \u0130hracat bedelleri 6493 say\u0131l\u0131 \u00d6deme ve Menkul K\u0131ymet Mutabakat Sistemleri, \u00d6deme Hizmetleri ve Elektronik Para Kurulu\u015flar\u0131 Hakk\u0131nda Kanunun 13 \u00fcnc\u00fc maddesinde belirtilen \u00f6deme hizmeti sa\u011flay\u0131c\u0131lar\u0131 arac\u0131l\u0131\u011f\u0131yla da yurda getirilebilir. S\u00f6z konusu bedellerin ihracat bedeli olarak kabul\u00fc bankalar taraf\u0131ndan yap\u0131l\u0131r. \u0130lgililerce \u00f6deme ve elektronik para kurulu\u015flar\u0131na havale olarak gelen ihracat bedelinin, ilgili kurulu\u015ftan efektif olarak al\u0131nmas\u0131 ya da bir bankaya havale edilmesi halinde bu efektifin\/havalenin bir banka taraf\u0131ndan ihracat bedeli olarak kabul\u00fcn\u00fcn 30 g\u00fcn i\u00e7erisinde yap\u0131lmas\u0131 gerekmektedir. Ayr\u0131ca, s\u00f6z konusu bedellerin kabul\u00fc bu efektifin\/havalenin yurt d\u0131\u015f\u0131ndan geldi\u011fine ili\u015fkin arac\u0131 \u00f6deme\/elektronik para kurulu\u015fu yaz\u0131s\u0131n\u0131n ibraz\u0131 veya kabul i\u015flemini yapacak bankaca efektif\/havale konusu d\u00f6vizlerin yurt d\u0131\u015f\u0131ndan havale olarak geldi\u011finin \u00f6deme\/elektronik para kurulu\u015fundan yaz\u0131l\u0131 teyidinin al\u0131nmas\u0131 kayd\u0131yla yap\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(4) Su\u00e7 gelirlerinin aklanmas\u0131 ve ter\u00f6r\u00fcn finansman\u0131na y\u00f6nelik mevzuat h\u00fck\u00fcmleri sakl\u0131 kalmak kayd\u0131yla ihracat bedellerinin bankac\u0131l\u0131k sistemiyle do\u011frudan \u00fclkemize transferinin m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 Afganistan, Irak ve Libya&#8217;ya yap\u0131lan ihracat i\u015flemlerinde ihracat bedelinin bankalarca kabul\u00fcn\u00fcn;<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) \u0130thalat\u00e7\u0131n\u0131n T\u00fcrkiye&#8217;deki bankalarda bulunan hesaplar\u0131ndan transferi yoluyla veya<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'>b) \u0130hracat bedelinin ihracat i\u015flemiyle ili\u015fkisi kurulmak \u015fart\u0131yla \u00fc\u00e7\u00fcnc\u00fc bir \u00fclkeden bankalar arac\u0131l\u0131\u011f\u0131yla transferi yoluyla veya<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'>c) \u0130hracat\u00e7\u0131n\u0131n yaz\u0131l\u0131 beyan\u0131n\u0131n yan\u0131 s\u0131ra i\u015flemin niteli\u011fine g\u00f6re sat\u0131\u015f s\u00f6zle\u015fmesi ya da kesin sat\u0131\u015f faturas\u0131 (veya proforma fatura) ile GB&#8217;nin bir \u00f6rne\u011fi\/GB bilgileri ibraz edilmek kayd\u0131yla NBF aranmaks\u0131z\u0131n efektif olarak<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'>d) Pe\u015fin d\u00f6viz olarak getirilen bedellerde, ihracat\u00e7\u0131n\u0131n yaz\u0131l\u0131 beyan\u0131n\u0131n yan\u0131 s\u0131ra i\u015flemin niteli\u011fine g\u00f6re sat\u0131\u015f s\u00f6zle\u015fmesi ya da kesin sat\u0131\u015f faturas\u0131 (veya proforma fatura) ibraz edilmek kayd\u0131yla NBF aranmaks\u0131z\u0131n efektif olarak<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'>yap\u0131lmas\u0131 m\u00fcmk\u00fcnd\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(5) D\u00f6rd\u00fcnc\u00fc f\u0131krada say\u0131lan \u00fclkelere yap\u0131lan ihracatta ihracat bedellerinin \u00fc\u00e7\u00fcnc\u00fc ki\u015filer taraf\u0131ndan efektif olarak bankaya getirilmesi halinde s\u00f6z konusu bedellerin bankalarca ihracat bedeli olarak kabul\u00fc i\u00e7in ihracat\u00e7\u0131 veya ithalat\u00e7\u0131 taraf\u0131ndan bedeli getiren \u00fc\u00e7\u00fcnc\u00fc ki\u015fiye bedelin bankaya getirilmesinden \u00f6nce vek\u00e2letname verilmi\u015f olmas\u0131 gerekmektedir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(6) \u0130hracat\u00e7\u0131 firma d\u0131\u015f\u0131ndaki ithalat\u00e7\u0131, tedarik\u00e7i, arac\u0131 vb. olan T\u00fcrkiye&#8217;de yerle\u015fik farkl\u0131 firmalar\u0131n yurt i\u00e7i hesaplar\u0131na g\u00f6nderilen ihracat bedellerinde; yurt d\u0131\u015f\u0131ndan ihracat bedeli tutar kadar d\u00f6viz veya T\u00fcrk paras\u0131 geldi\u011finin sat\u0131\u015f s\u00f6zle\u015fmesi, kesin veya proforma fatura, GB \u00f6rne\u011fi\/GB bilgileri, banka hesap \u00f6zeti gibi belgelerle tevsik edilmesi, 2018-32\/48<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>_____________________________________<br><br><\/span><sup><span style='font-size:8.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>3<\/span><\/sup><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n 01.09.2020 tarih ve 487315 say\u0131l\u0131 yaz\u0131s\u0131.<o:p><\/o:p><\/span><\/p><p class=morta 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>5<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>say\u0131l\u0131 Tebli\u011f&#8217;de yer alan s\u00fcre ile ilgili h\u00fck\u00fcmlere ayk\u0131r\u0131l\u0131k olu\u015fmad\u0131\u011f\u0131n\u0131n tespit edilmesi ile i\u015flem ve ki\u015filerle ilgili uluslararas\u0131 yapt\u0131r\u0131mlar\u0131n dikkate al\u0131nmas\u0131 kayd\u0131yla; an\u0131lan firmalar\u0131n yurt i\u00e7i hesaplar\u0131ndan d\u00f6viz veya T\u00fcrk paras\u0131 cinsinden ihracat\u00e7\u0131n\u0131n hesab\u0131na yap\u0131lan havalelerin ihracat bedeli olarak kabul\u00fc m\u00fcmk\u00fcnd\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(7) \u0130hracat\u00e7\u0131n\u0131n hesab\u0131na yurt d\u0131\u015f\u0131ndan transfer edilen ihracat bedelinin \u0130BKB d\u00fczenlenmeden ba\u015fka bir hesaba transfer edilmesi durumunda, ihracat\u00e7\u0131n\u0131n hesab\u0131na yurt i\u00e7indeki ba\u015fka bir hesaptan s\u00f6z konusu tutar kadar d\u00f6vizin veya T\u00fcrk liras\u0131n\u0131n tekrar transfer edilmesi halinde, hesaba ilk transfer edilen bedelin ihracat i\u015flemi ile ilgili ve yurt d\u0131\u015f\u0131 kaynakl\u0131 oldu\u011funun sat\u0131\u015f s\u00f6zle\u015fmesi, kesin veya proforma fatura, GB \u00f6rne\u011fi\/GB bilgileri, banka hesap \u00f6zeti gibi belgelerle tevsik edilmesi,&nbsp;<a href=\"https:\/\/www.mevzuat.net\/kambiyo\/tpkk20183248.aspx\"><span style='color:#990000'>2018-32\/48 say\u0131l\u0131 Tebli\u011f<\/span><\/a>&#8217;de yer alan s\u00fcre ile ilgili h\u00fck\u00fcmlere ayk\u0131r\u0131l\u0131k olu\u015fmad\u0131\u011f\u0131n\u0131n tespit edilmesi, i\u015flem ve ki\u015filerle ilgili uluslararas\u0131 yapt\u0131r\u0131mlar\u0131n dikkate al\u0131nmas\u0131 ve ba\u015fka bir bankaya bedelin yurt d\u0131\u015f\u0131ndan geldi\u011fine ili\u015fkin yaz\u0131 verilmedi\u011finin tevsiki kayd\u0131yla s\u00f6z konusu bedelin ihracat bedeli olarak kabul\u00fc m\u00fcmk\u00fcnd\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(8) \u0130hracat bedelinin \u0130BKB d\u00fczenlendikten sonra ba\u015fka bir bankaya transfer edilmesi durumunda, \u0130BKB d\u00fczenleyen banka taraf\u0131ndan kabul\u00fc yap\u0131lan tutarla ilgili olarak bedelin transfer edildi\u011fi bankaya yaz\u0131l\u0131 bildirimde bulunulur ve s\u00f6z konusu tutarla ilgili olarak tekrar \u0130BKB d\u00fczenlenemez. \u0130hracat bedelinin birden fazla kez transferinin s\u00f6z konusu olmas\u0131 durumunda her transferde transferi yapan banka taraf\u0131ndan transfer yap\u0131lan bankaya bedele ili\u015fkin daha \u00f6nce \u0130BKB d\u00fczenlenip d\u00fczenlenmedi\u011fini belirten yaz\u0131l\u0131 bildirimde bulunulur.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(9) \u0130hracat bedellerinin bankac\u0131l\u0131k sistemiyle do\u011frudan \u00fclkemize transferinin m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 di\u011fer \u00fclkeler Bakanl\u0131k\u00e7a belirlenir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(10) \u0130hracat bedellerinin getirme s\u00fcresinin hesaplanmas\u0131nda;<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) S\u00fcrenin g\u00fcn olarak belirtildi\u011fi hallerde s\u00fcre hesaplamas\u0131, i\u015flemin yap\u0131ld\u0131\u011f\u0131 tarihi takip eden g\u00fcnden ba\u015flar ve son g\u00fcn\u00fcn \u00e7al\u0131\u015fma saati sonunda biter. Ancak hesaplanan s\u00fcrenin son g\u00fcn\u00fc resmi tatile rastlarsa s\u00fcre, izleyen ilk i\u015f g\u00fcn\u00fc \u00e7al\u0131\u015fma saati sonunda biter.<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) S\u00fcrenin ay olarak belirtildi\u011fi hallerde, s\u00fcrenin bitimi, izleyen aylar\u0131n i\u015flem tarihindeki g\u00fcn\u00fcn\u00fcn \u00e7al\u0131\u015fma saati sonudur. O ayda i\u015flem tarihine tekab\u00fcl eden bir g\u00fcn bulunmuyor ise, s\u00fcrenin bitimi ay\u0131n son g\u00fcn\u00fcd\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(11) GB bilgilerinin \u0130BKB&#8217;ye eklenmesi suretiyle, birden fazla GB i\u00e7in tek \u0130BKB d\u00fczenlenmesi m\u00fcmk\u00fcnd\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(12) Yabanc\u0131 ta\u015f\u0131tlar ile yabanc\u0131 \u00fclkelere sefer yapan yerli ta\u015f\u0131tlara ihracat rejimine g\u00f6re verilen ya\u011f, yak\u0131t, temizlik maddeleri ve kumanyaya ili\u015fkin mal bedelinin, T\u00fcrkiye&#8217;de yerle\u015fik al\u0131c\u0131 firmalar taraf\u0131ndan yurt i\u00e7inden yap\u0131lan havalelerle \u00f6denmesi halinde bu \u00f6demenin ihracat bedeli olarak kabul\u00fc m\u00fcmk\u00fcnd\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(13) \u0130hracat bedelinin T\u00fcrkiye&#8217;deki bankalarca yurt d\u0131\u015f\u0131ndaki bankalar ile ger\u00e7ek veya t\u00fczel ki\u015filere a\u00e7\u0131lan kredilerden kar\u015f\u0131lanmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/span><sup><span style='font-size:8.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>4<\/span><\/sup><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>T\u00fcrk liras\u0131 ihracat<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 9 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Pe\u015fin bedel ve al\u0131c\u0131 firma prefinansman\u0131 d\u0131\u015f\u0131nda ihracat bedelinin T\u00fcrk liras\u0131 olarak kabul\u00fc i\u00e7in sat\u0131\u015f s\u00f6zle\u015fmesi, akreditif mektubu veya banka garanti<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>_____________________________________________<br><\/span><sup><span style='font-size:8.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>4<\/span><\/sup><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n 16.06.2020 tarih ve 320596 say\u0131l\u0131 yaz\u0131s\u0131.<o:p><\/o:p><\/span><\/p><p class=morta 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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>6<\/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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>mektubunda bedelin T\u00fcrk liras\u0131 olarak tahsil edilece\u011finin beyan edilmi\u015f olmas\u0131 veya al\u0131c\u0131ya g\u00f6nderilecek faturan\u0131n T\u00fcrk liras\u0131 olarak d\u00fczenlenmi\u015f ya da GB&#8217;nin 22 nci hanesinde T\u00fcrk Liras\u0131 olarak beyan edilmi\u015f 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;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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Kuzey K\u0131br\u0131s T\u00fcrk Cumhuriyeti&#8217;ne yap\u0131lan ihracatta, ihracat bedeli birinci f\u0131krada belirtilen belgelerde d\u00f6viz olarak g\u00f6sterilmi\u015f olsa dahi T\u00fcrk liras\u0131 olarak kabul edilebilir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) T\u00fcrk liras\u0131 olarak tahsil edilece\u011fi beyan edilen ihracat bedelinin k\u0131smen veya tamamen d\u00f6viz olarak kabul\u00fc halinde GB&#8217;nin 22 nci hanesinde kay\u0131tl\u0131 T\u00fcrk liras\u0131 tutar; GB&#8217;nin d\u00fczenlendi\u011fi tarih ile bedelin bankaya getirildi\u011fi tarihteki Merkez Bankas\u0131 d\u00f6viz al\u0131\u015f kurlar\u0131ndan lehe olan\u0131 esas al\u0131narak kabul edilecek d\u00f6viz cinsine \u00e7evrilir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130hracat bedelinin tespiti<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 10 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) \u0130hracat bedelinin tespitinde GB&#8217;nin 22 nci hanesindeki de\u011fer esas al\u0131n\u0131r. Ancak bu hanede belirtilen tutar\u0131n mal bedelinin d\u0131\u015f\u0131nda navlun ve\/veya sigortay\u0131 da kapsamas\u0131 ve ihracat bedeli olarak 22 nci hanede kay\u0131tl\u0131 tutar\u0131n faturada kay\u0131tl\u0131 tutara e\u015fit olmas\u0131 halinde faturada kay\u0131tl\u0131 bedel esas al\u0131n\u0131r. GB&#8217;nin 22 nci hanesinde kay\u0131tl\u0131 tutar\u0131n faturada kay\u0131tl\u0131 tutardan farkl\u0131 olmas\u0131 ve GB&#8217;nin 22 nci hanesinde kay\u0131tl\u0131 olan d\u00f6viz tutar\u0131n\u0131n ABD dolar\u0131 d\u0131\u015f\u0131nda bir d\u00f6viz cinsinden olmas\u0131 halinde GB&#8217;nin 46 nc\u0131 hanesinde ABD dolar\u0131 olarak g\u00f6sterilen de\u011fer dikkate 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) GB&#8217;de beyan edilen de\u011ferlerle kontrol s\u0131ras\u0131nda g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fcklerince belirlenen de\u011ferlerin farkl\u0131 olmas\u0131 halinde ihra\u00e7 bedelinin tespitinde, GB&#8217;nin &#8220;E&#8221; veya &#8220;D&#8221; hanesinde yer alan kay\u0131tlar dikkate 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) Konsinye ihracatta ihracat bedeli olarak kesin sat\u0131\u015f faturas\u0131nda kay\u0131tl\u0131 bedel esas 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(4) GB&#8217;nin 22 nci hanesinde kay\u0131tl\u0131 d\u00f6viz cinsi ile ihracat\u00e7\u0131ya \u00f6denen d\u00f6viz cinsinin farkl\u0131 olmas\u0131 halinde kapatma i\u015flemleri i\u00e7in yap\u0131lacak hesaplamalarda; fiili ihra\u00e7 tarihindeki Merkez Bankas\u0131 \u00e7apraz kurlar\u0131 kullan\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130hracat bedellerinin transferi<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 11 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) GB&#8217;de kay\u0131tl\u0131 al\u0131c\u0131 firma veya bu firma d\u0131\u015f\u0131ndaki ger\u00e7ek veya t\u00fczel ki\u015filer taraf\u0131ndan yurt d\u0131\u015f\u0131ndan havale olarak g\u00f6nderilen d\u00f6vizin, herhangi bir referans veya fatura numaras\u0131yla irtibatland\u0131r\u0131lm\u0131\u015f olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n ihracat\u00e7\u0131n\u0131n beyan edece\u011fi GB konusu ihracat\u0131n bedeli olarak kabul\u00fc m\u00fcmk\u00fcnd\u00fcr. Ancak, serbest b\u00f6lgelerdeki bankalar arac\u0131l\u0131\u011f\u0131yla yap\u0131lan havalelere istinaden d\u00f6viz kabul\u00fc, sadece GB&#8217;de al\u0131c\u0131n\u0131n bulundu\u011fu ve mal\u0131n gidece\u011fi yer olarak serbest b\u00f6lgenin g\u00f6sterilmesi halinde yap\u0131labilir. Serbest b\u00f6lgeler d\u0131\u015f\u0131ndaki ba\u015fka \u00fclkelere yap\u0131lan ihracat bedelinin serbest b\u00f6lgeden g\u00f6nderilen havaleye istinaden kabul\u00fc yap\u0131lamaz.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) \u0130hracat\u00e7\u0131 firmalar\u0131n yurt d\u0131\u015f\u0131nda bulunan bankalardaki hesaplar\u0131ndan T\u00fcrkiye&#8217;deki bankalardaki hesaplar\u0131na ihracat bedeli a\u00e7\u0131klamas\u0131 ile yap\u0131lan transferlerin bankalarca ihracat bedeli olarak kabul\u00fc, s\u00f6z konusu hesaba ihracat\u00e7\u0131n\u0131n T\u00fcrkiye&#8217;deki hesaplar\u0131ndan veya yurt d\u0131\u015f\u0131ndaki ba\u015fka hesaplar\u0131ndan para transfer edilmedi\u011finin, g\u00fcmr\u00fck beyannamesi tarihinden sonraki 180 g\u00fcne ait hesap hareketlerini g\u00f6sterir belgelerin arac\u0131 bankalara ibraz edilmesi ve arac\u0131 bankaca hesap hareketlerinin kontrol\u00fc suretiyle durumu teyit etmesi kayd\u0131yla yap\u0131labilir. Ancak, firmalar\u0131n vadeli sat\u0131\u015flar\u0131 nedeniyle ithalat\u00e7\u0131lar\u0131n toplu olarak yapt\u0131\u011f\u0131 \u00f6demeler ile konsinye sat\u0131\u015flar\u0131n bedellerini, yurt d\u0131\u015f\u0131ndaki hesaplar\u0131nda toplad\u0131klar\u0131n\u0131<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>7<\/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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>belgelemeleri ve s\u00f6z konusu bedelleri gecikmeksizin yurda getirmeleri halinde yurt d\u0131\u015f\u0131ndaki hesab\u0131n hareketlerini g\u00f6steren belge aranmaks\u0131z\u0131n bankalarca ihracat bedeli kabul\u00fc yap\u0131labilir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Efektif olarak getirilen ihracat bedelleri<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 12 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Efektif olarak getirilen ihracat bedelinin yurt d\u0131\u015f\u0131ndan getirildi\u011finin tespiti g\u00fcmr\u00fck idarelerince onayl\u0131 NBF ile yap\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) NBF konusu efektifin ihracat bedeli olarak kabul\u00fcn\u00fcn yap\u0131labilmesi i\u00e7in;<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) NBF&#8217;nin d\u00fczenlenme tarihinden itibaren 30 g\u00fcn i\u00e7inde NBF&#8217;nin ve NBF konusu efektifin bankalara tevdi edilmesi,<\/span><sup><span style='font-size:7.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>5<\/span><\/sup><span style='font-size:13.0pt;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'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>b) NBF&#8217;nin &#8220;Geli\u015f Sebebi&#8221; b\u00f6l\u00fcm\u00fcnde efektiflerin getirilme sebebinin ihracat ile ilgili oldu\u011funu belirtir bir ifadenin kay\u0131tl\u0131 olmas\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'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>c) \u0130hracat bedeli ba\u015fkas\u0131 ad\u0131na getiriliyorsa NBF&#8217;nin ilgili k\u0131s\u0131mlar\u0131n\u0131n bu hususu belirtecek \u015fekilde doldurulmas\u0131 veya bu hususun a\u00e7\u0131klama olarak NBF&#8217;de yer almas\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'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>\u00e7) Tevdiat s\u0131ras\u0131nda NBF&#8217;yi ibraz eden \u015fahs\u0131n kimlik tespitinin yap\u0131lmas\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'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>d) \u0130hracat\u00e7\u0131n\u0131n ihracat i\u015flemiyle ilgili yaz\u0131l\u0131 beyan\u0131, i\u015flemin niteli\u011fine g\u00f6re proforma fatura, sat\u0131\u015f s\u00f6zle\u015fmesi, kesin sat\u0131\u015f faturas\u0131 veya GB&#8217;nin bir \u00f6rne\u011fi\/GB bilgilerinin yan\u0131 s\u0131ra ihracat\u00e7\u0131 veya ithalat\u00e7\u0131n\u0131n yaz\u0131l\u0131 beyan\u0131nda NBF&#8217;de kimli\u011fi belirlenen \u015fah\u0131s ile NBF sahibi ihracat\u00e7\u0131 ve ithalat\u00e7\u0131 aras\u0131ndaki illiyet ba\u011f\u0131n\u0131n belirtilerek bankalara ibraz edilmesi,<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'>e) NBF&#8217;de kay\u0131tl\u0131 efektif tutar\u0131n\u0131n tamamen \u0130BKB&#8217;ye ba\u011flanmas\u0131 halinde, NBF asl\u0131n\u0131n ilgilisine iade edilmeyerek bankalar taraf\u0131ndan al\u0131konulmas\u0131, k\u0131smen ba\u011flanmas\u0131 halinde ise, NBF asl\u0131 \u00fczerine \u0130BKB&#8217;ye ba\u011flanan tutara ili\u015fkin not d\u00fc\u015f\u00fclerek fotokopisi al\u0131nd\u0131ktan sonra asl\u0131n\u0131n ilgilisine iade edilmesi, gerekir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) \u00dc\u00e7\u00fcnc\u00fc ki\u015filerce getirilen efektifin ihracat\u00e7\u0131 ad\u0131na kabul\u00fc tevdiat\u0131n ihracat\u00e7\u0131n\u0131n kendisine veya hesab\u0131na yap\u0131lmas\u0131 \u015fart\u0131yla m\u00fcmk\u00fcnd\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(4) \u0130hracat\u00e7\u0131n\u0131n hesab\u0131na transfer edilen ihracat bedelinin, bankadan efektif olarak al\u0131nmas\u0131 halinde bu efektifin ba\u015fka bir banka taraf\u0131ndan ihracat bedeli olarak kabul\u00fc, bu efektiflerin yurt d\u0131\u015f\u0131ndan geldi\u011fine ili\u015fkin arac\u0131 banka yaz\u0131s\u0131n\u0131n ibraz\u0131 veya kabul i\u015flemini yapacak bankaca efektif konusu d\u00f6vizlerin havale olarak geldi\u011finin ilgili bankadan teyidinin al\u0131nmas\u0131 kayd\u0131yla yap\u0131l\u0131r. \u0130hracat\u00e7\u0131n\u0131n hesab\u0131na transfer edilen ihracat bedelinin, bankadan efektif olarak al\u0131nmas\u0131 halinde bu efektifin daha sonra ayn\u0131 banka taraf\u0131ndan ihracat bedeli olarak kabul\u00fc, serbest tasarruf edilen d\u00f6vizin yurt d\u0131\u015f\u0131 kaynakl\u0131 oldu\u011funun sat\u0131\u015f s\u00f6zle\u015fmesi, kesin veya proforma fatura, GB \u00f6rne\u011fi\/GB bilgileri, banka hesap \u00f6zeti gibi belgelerle tevsik edilmesi,&nbsp;<a href=\"https:\/\/www.mevzuat.net\/kambiyo\/tpkk20183248.aspx\"><span style='color:#990000'>2018-32\/48 say\u0131l\u0131 Tebli\u011f&#8217;de<\/span><\/a>&nbsp;yer alan s\u00fcre ile ilgili h\u00fck\u00fcmlere ayk\u0131r\u0131l\u0131k olu\u015fmad\u0131\u011f\u0131n\u0131n tespit edilmesi ve ba\u015fka bir bankaya yurt d\u0131\u015f\u0131ndan geldi\u011fine ili\u015fkin yaz\u0131 verilmedi\u011finin tevsiki kayd\u0131yla m\u00fcmk\u00fcnd\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130hracat bedelinin di\u011fer y\u00f6ntemlerle tahsili<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 13 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) \u0130hracat\u00e7\u0131larca ihracat bedeli olarak tahsil veya i\u015ftira i\u00e7in tevdi edilen banka veya \u015fah\u0131s \u00e7ekinin bankalarca i\u015ftiraya al\u0131nmas\u0131 halinde;<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>____________________________________&#8211;<br><\/span><sup><span style='font-size:8.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>5<\/span><\/sup><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n 14.05.2020 tarih ve 270983 say\u0131l\u0131 yaz\u0131s\u0131.<o:p><\/o:p><\/span><\/p><p class=morta 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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>8<\/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'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>a) \u00c7ekin ke\u015fidecisi yurt d\u0131\u015f\u0131ndaki banka ise i\u015ftira an\u0131nda \u0130BKB d\u00fczenlenebilir.<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) \u00c7ekin ke\u015fidecisi \u015fah\u0131s ise \u00e7ek kar\u015f\u0131l\u0131\u011f\u0131 muhabir hesaplar\u0131na alacak ge\u00e7meden \u0130BKB d\u00fczenlenemez.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) \u0130hracat bedeli olarak tevdi edilen \u00e7eklerin yurda giri\u015finde g\u00fcmr\u00fck idarelerine beyan edilme zorunlulu\u011fu yoktur.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) T\u00fcrkiye&#8217;deki bankalarca d\u00fczenlenen \u00e7eklerin i\u015ftira edilerek ihracata ili\u015fkin \u0130BKB d\u00fczenlenebilmesi i\u00e7in \u00e7eki d\u00fczenleyen bankan\u0131n \u00e7ek bedelinin yurt d\u0131\u015f\u0131ndan geldi\u011fini belirten yaz\u0131s\u0131 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(4) \u0130hracat bedelinin kredi kart\u0131yla tahsil edildi\u011fi i\u015flemlerde, kredi kart\u0131n\u0131n yurt d\u0131\u015f\u0131ndan verilmi\u015f oldu\u011funun tespiti \u015fartt\u0131r. Bu i\u015flemlerde, fi\u015f (slip) bedelinin ihracat\u00e7\u0131ya \u00f6dendi\u011fi tarih itibar\u0131yla talebe g\u00f6re her bir fi\u015f i\u00e7in ayr\u0131 ayr\u0131 ya da fi\u015f bedellerinin tamam\u0131 i\u00e7in tek bir \u0130BKB d\u00fczenlenebilir. Kuzey K\u0131br\u0131s T\u00fcrk Cumhuriyeti&#8217;ne yap\u0131lan ihracata ili\u015fkin bedellerin, ithalat\u00e7\u0131ya ait ve T\u00fcrkiye&#8217;deki bankalar\u0131n Kuzey K\u0131br\u0131s T\u00fcrk Cumhuriyeti&#8217;ndeki \u015fubelerinden al\u0131nan kredi kartlar\u0131 ile tahsil edilmesi m\u00fcmk\u00fcnd\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(5) Fi\u015f bedellerinin tamam\u0131 \u00fczerinden tek bir \u0130BKB d\u00fczenlendi\u011fi i\u015flemlerde, pe\u015fin bedel hesab\u0131 di\u011fer firmalara ger\u00e7ekle\u015ftirilen ihracatla kapat\u0131labilir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130hracat\u00e7\u0131 d\u0131\u015f\u0131ndaki firmalara gelen ihracat bedelleri<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 14 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) GB&#8217;de kay\u0131tl\u0131 imalat\u00e7\u0131 veya tedarik\u00e7i firma lehine gelen d\u00f6vizin, imalat\u00e7\u0131 veya tedarik\u00e7i ile ihracat\u00e7\u0131 firman\u0131n yaz\u0131l\u0131 beyan\u0131n\u0131n al\u0131nmas\u0131 kayd\u0131yla ihracat\u00e7\u0131 firma ad\u0131na ihracat bedeli olarak kabul\u00fc 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) GB&#8217;de imalat\u00e7\u0131 veya tedarik\u00e7i firma unvan\u0131n\u0131n kay\u0131tl\u0131 olmad\u0131\u011f\u0131 i\u015flemlerde, ihra\u00e7 konusu mal\u0131n imalat\u00e7\u0131 veya tedarik\u00e7i firma taraf\u0131ndan ihracat\u00e7\u0131 firmaya sat\u0131ld\u0131\u011f\u0131na dair faturan\u0131n ibraz edilmesi ve ihracat\u00e7\u0131 ile imalat\u00e7\u0131 veya tedarik\u00e7i firman\u0131n yaz\u0131l\u0131 beyan\u0131n\u0131n al\u0131nmas\u0131 kayd\u0131yla ihracat\u00e7\u0131 firma ad\u0131na ihracat bedeli olarak kabul\u00fc yap\u0131labilir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130hracat fiyat\u0131n\u0131n de\u011fi\u015fmesi<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 15 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Fiili ihra\u00e7tan sonra ihracat fiyat\u0131nda lehte de\u011fi\u015fiklik yap\u0131lmas\u0131 halinde ihracat\u00e7\u0131n\u0131n talebine ve fiyat de\u011fi\u015fikli\u011fine ili\u015fkin faturan\u0131n ibraz\u0131 \u00fczerine fark tutar\u0131n ihracat bedeli olarak kabul\u00fc 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Fiili ihra\u00e7tan sonra ihracat fiyat\u0131nda aleyhte de\u011fi\u015fiklik yap\u0131lmas\u0131 halinde ihracat\u00e7\u0131n\u0131n yaz\u0131l\u0131 beyan\u0131 ve fiyat de\u011fi\u015fikli\u011fine ili\u015fkin faturan\u0131n ibraz\u0131 \u00fczerine GB&#8217;nin 22 nci hanesinde belirtilen tutar ile fiyat de\u011fi\u015fikli\u011fine ili\u015fkin faturada belirtilen tutar aras\u0131ndaki fark hesap kapatma i\u015flemlerinde dikkate al\u0131nmaz.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Fiili ihra\u00e7tan sonra al\u0131c\u0131s\u0131 taraf\u0131ndan kabul edilmeyen mallar<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 16 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Al\u0131c\u0131s\u0131 taraf\u0131ndan kabul edilmeyen mallar\u0131n yurda getirilmeden ba\u015fka bir firmaya sat\u0131\u015f\u0131na ili\u015fkin talepler 06\/06\/2006 tarihli ve 26190 say\u0131l\u0131 Resmi Gazete&#8217;de yer alan&nbsp;<a href=\"https:\/\/www.mevzuat.net\/ihracat\/ihyonet20060606.aspx#M14\"><span style='color:#990000'>\u0130hracat Y\u00f6netmeli\u011finin 14 \u00fcnc\u00fc maddesi<\/span><\/a>&nbsp;h\u00fck\u00fcmleri \u00e7er\u00e7evesinde sonu\u00e7land\u0131r\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) \u0130lgili g\u00fcmr\u00fck idarelerince GB&#8217;ye gerekli de\u011fi\u015fiklikler i\u015flenir ve yenilenen GB yeni fatura tarihi de belirtilmek suretiyle ihracat hesab\u0131n\u0131n takibinin yap\u0131lmas\u0131n\u0131 teminen arac\u0131 bankaya bildirilir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) Bu i\u015flemle ilgili bedel getirme s\u00fcresinin tespitinde yeni fatura tarihi esas al\u0131n\u0131r.<o:p><\/o:p><\/span><\/p><p class=morta 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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>9<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130hracat bedellerine ili\u015fkin \u00e7e\u015fitli hususlar<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 17 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) \u0130thalat\u00e7\u0131 taraf\u0131ndan d\u00fczenlenen bono ve\/veya ihracat\u00e7\u0131 taraf\u0131ndan d\u00fczenlenerek ithalat\u00e7\u0131 taraf\u0131ndan kabul edilen poli\u00e7e bedelleri, bedelin yurt d\u0131\u015f\u0131ndan tahsil edildi\u011finin tevsiki kayd\u0131yla, ihracat hesab\u0131n\u0131n kapat\u0131lmas\u0131nda kullan\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) \u0130malat\u00e7\u0131 ya da tedarik\u00e7i taraf\u0131ndan yaz\u0131l\u0131 olarak talep edilmesi durumunda imalat\u00e7\u0131 ve\/veya tedarik\u00e7i ad\u0131na gelen d\u00f6vizin kabul\u00fc yap\u0131larak ihracat bedeli imalat\u00e7\u0131 ve\/veya tedarik\u00e7i firmalara \u00f6denirken \u0130BKB arac\u0131 ihracat\u00e7\u0131 ad\u0131na da d\u00fczenlenebilir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) Arac\u0131 ihracat\u00e7\u0131 taraf\u0131ndan ger\u00e7ekle\u015ftirilen ihracata ili\u015fkin bedelin imalat\u00e7\u0131 ve\/veya tedarik\u00e7iye d\u00f6viz olarak temlikinden sonra tahsil edilmesi halinde, imalat\u00e7\u0131 veya tedarik\u00e7i taraf\u0131ndan s\u00f6z konusu bedelin ihracat bedeli olarak kabul\u00fcn\u00fcn yap\u0131lmas\u0131n\u0131n talep edilmesi durumunda bu d\u00f6vizlerin ihracat bedeli a\u00e7\u0131klamas\u0131 ile imalat\u00e7\u0131 ve\/veya tedarik\u00e7i firma ad\u0131na kabul\u00fc yap\u0131labilir. \u0130malat\u00e7\u0131 ve\/veya tedarik\u00e7i firma ad\u0131na kabul\u00fc yap\u0131lan tutarlarla ilgili olarak arac\u0131 bankaya arac\u0131 ihracat\u00e7\u0131 taraf\u0131ndan yaz\u0131l\u0131 olarak bildirimde bulunulur.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(4) Yurt d\u0131\u015f\u0131 fuarlarda te\u015fhir edilmek \u00fczere ATA karnesi ile ge\u00e7ici ihrac\u0131 yap\u0131lan ancak fuarda kesin sat\u0131\u015f\u0131 ger\u00e7ekle\u015ftirilen mallara ili\u015fkin fatura tutar\u0131n\u0131n, ihracat bedeli olarak kabul\u00fcn\u00fcn yap\u0131lmas\u0131 m\u00fcmk\u00fcnd\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>D\u00f6viz tevdiat hesab\u0131ndan ihracat bedeli kabul\u00fc<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-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 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) D\u00f6vizin yurt d\u0131\u015f\u0131ndan geldi\u011finin tespiti kayd\u0131yla d\u0131\u015far\u0131da yerle\u015fik ger\u00e7ek veya t\u00fczel ki\u015filer ad\u0131na a\u00e7\u0131lan d\u00f6viz tevdiat hesaplar\u0131ndan ihracat\u00e7\u0131n\u0131n hesab\u0131na transfer edilen bedellerin bankalarca ihracat bedeli olarak kabul\u00fc m\u00fcmk\u00fcnd\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Yurt d\u0131\u015f\u0131nda yerle\u015fik ki\u015filer ad\u0131na a\u00e7\u0131lan d\u00f6viz tevdiat hesaplar\u0131na, T\u00fcrkiye&#8217;deki ithalat\u00e7\u0131 firmaca \u00f6denen ithalat bedelinin, hesap sahibince verilen vek\u00e2letname \u00e7er\u00e7evesinde T\u00fcrkiye&#8217;deki ithalat\u00e7\u0131 firma veya \u00fc\u00e7\u00fcnc\u00fc ki\u015filerce ihracat bedelinin kabul\u00fcnde kullan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) Yurt d\u0131\u015f\u0131nda taahh\u00fct faaliyetlerinde bulunan T\u00fcrk firmalar\u0131n\u0131n, s\u0131fatlar\u0131n\u0131 tevsik etmeleri kayd\u0131yla yurda getirilmesi zorunlu olmayan d\u00f6vizlerle a\u00e7t\u0131racaklar\u0131 d\u00f6viz tevdiat hesaplar\u0131ndan ya da yurt i\u00e7inde veya d\u0131\u015f\u0131ndaki bankalardan sa\u011flad\u0131klar\u0131 d\u00f6viz kredisiyle a\u00e7\u0131lan hesaplardan yurt d\u0131\u015f\u0131ndaki taahh\u00fct i\u015fleri kapsam\u0131nda yap\u0131lan ihracat\u0131n bedelleri \u00f6denebilir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(4) T\u00fcrkiye&#8217;de kamu kurum ve kurulu\u015flar\u0131nca a\u00e7\u0131lan uluslararas\u0131 ihaleyi kazanan T\u00fcrk m\u00fcteahhitlerinin hak edi\u015fleri kar\u015f\u0131l\u0131\u011f\u0131nda elde ettikleri T\u00fcrk liras\u0131 tutar\u0131n veya kar\u015f\u0131l\u0131\u011f\u0131n\u0131n d\u00f6vize d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi suretiyle (s\u00f6z konusu tutar\u0131n istihkak kar\u015f\u0131l\u0131\u011f\u0131 oldu\u011funun tevsiki kayd\u0131yla) elde edilen d\u00f6viz tutar\u0131, bu firmalar\u0131n yurt d\u0131\u015f\u0131nda \u00fcstlendikleri i\u015flerle ilgili olarak yap\u0131lan ihracat bedellerinin kar\u015f\u0131l\u0131\u011f\u0131 olarak kullan\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(5) \u0130hracat\u00e7\u0131 firman\u0131n vekili bulunan ki\u015fi veya firma ad\u0131na yurt d\u0131\u015f\u0131ndan gelen d\u00f6vizlerle a\u00e7\u0131lan d\u00f6viz tevdiat hesaplar\u0131ndan, vek\u00e2letnamenin fiili ihra\u00e7tan \u00f6nce d\u00fczenlenmesi \u015fart\u0131yla vekili bulunulan ihracat\u00e7\u0131 firma ad\u0131na ihracat bedeli kabul\u00fc 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(6) T\u00fcrkiye&#8217;de yerle\u015fik say\u0131lmakla birlikte yurt d\u0131\u015f\u0131nda serbest meslek ve m\u00fcstakil i\u015f sahibi olarak \u00e7al\u0131\u015fan ve bu faaliyetlerini yurt d\u0131\u015f\u0131ndaki temsilciliklerimizden al\u0131nacak belgeler veya pasaport kay\u0131tlar\u0131yla tevsik eden ki\u015filer ad\u0131na a\u00e7\u0131lacak d\u00f6viz tevdiat hesaplar\u0131ndan transfer edilen d\u00f6vizlerin, yurt d\u0131\u015f\u0131ndan geldi\u011finin ve ihracat\u0131n ayn\u0131 ki\u015fiye yap\u0131ld\u0131\u011f\u0131n\u0131n tespiti kayd\u0131yla ihracat bedeli olarak kabul\u00fc yap\u0131labilir.<o:p><\/o:p><\/span><\/p><p class=morta 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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>10<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130hracat alaca\u011f\u0131n\u0131n iskontosu<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-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 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) \u0130hracat alaca\u011f\u0131n\u0131n T\u00fcrkiye&#8217;deki bankalara iskonto ettirilmesi halinde; gayri kabili r\u00fccu iskonto i\u015fleminde \u0130BKB iskonto tarihinde, kabili r\u00fccu iskonto i\u015fleminde \u0130BKB bankan\u0131n muhabirleri nezdindeki hesaplar\u0131n\u0131n alacakland\u0131r\u0131ld\u0131\u011f\u0131 tarihte iskonto edilen bedelin tamam\u0131 \u00fczerinden d\u00fczenlenir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) \u0130hracat alaca\u011f\u0131n\u0131n yurt d\u0131\u015f\u0131ndaki bankalara iskonto ettirilmesi halinde \u0130BKB, en erken senet bedelinin T\u00fcrkiye&#8217;deki bankan\u0131n muhabirleri nezdindeki hesaplar\u0131na alacak kaydedildi\u011fi tarihte, gelen bedel kadar d\u00fczenlenir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) \u0130BKB \u00fczerine iskonto tutar\u0131na ili\u015fkin not konulur.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Faktoring i\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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 20 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) \u0130hracattan do\u011fan alacak hakk\u0131n\u0131n ihracat\u00e7\u0131 taraf\u0131ndan faktoring s\u00f6zle\u015fmesi \u00e7er\u00e7evesinde faktoring \u015firketine temlik edildi\u011fi faktoring i\u015flemlerinde;<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) \u0130hracat bedelinin faktoring \u015firketi taraf\u0131ndan yurt d\u0131\u015f\u0131 kaynakl\u0131 d\u00f6vizlerle hesaba transferi veya getirilmesi halinde faktoring \u015firketinin arac\u0131 bankaya g\u00f6nderece\u011fi, \u00fczerinde GB&#8217;nin tarih ve say\u0131s\u0131 ile temli\u011fe konu fatura tarihi ve numaras\u0131n\u0131 i\u00e7eren yaz\u0131l\u0131 talimat\u0131 ve ihracat\u00e7\u0131n\u0131n beyan\u0131na istinaden bankalarca bedel kabul edilerek \u0130BKB ihracat\u00e7\u0131 firma ad\u0131na d\u00fczenlenir. \u0130BKB \u00fczerine faktoring masraflar\u0131na ili\u015fkin not eklenir.<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) \u0130hracat bedelinin faktoring \u015firketinin yurt i\u00e7i kaynaklar\u0131ndan hesaba transferi veya getirilmesi halinde faktoring s\u00f6zle\u015fmesinin bankaya ibraz\u0131 \u00fczerine, ihracat hesab\u0131n\u0131n kapat\u0131lmas\u0131na ili\u015fkin sorumlulu\u011fun faktoring \u015firketine ait olmas\u0131 halinde, ihracat bedeli d\u00f6vizler yurda getirildi\u011finde, faktoring \u015firketinin GB&#8217;nin tarih ve say\u0131s\u0131 ile \u00fczerinde temlik notu bulunan faturan\u0131n tarih ve say\u0131s\u0131n\u0131 i\u00e7eren yaz\u0131l\u0131 talimat\u0131na istinaden \u0130BKB ihracat\u00e7\u0131 firma ad\u0131na d\u00fczenlenir. \u0130BKB \u00fczerine faktoring masraflar\u0131na ili\u015fkin not eklenir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130ndirim ve mahsup i\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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 21 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) 2018-32\/48 say\u0131l\u0131 Tebli\u011f&#8217;in&nbsp;<a href=\"https:\/\/www.mevzuat.net\/kambiyo\/tpkk20183248.aspx#M7\"><span style='color:#990000'>7 nci&nbsp;<\/span><\/a>maddesinin birinci ve ikinci f\u0131kralar\u0131nda belirtilen indirim ve mahsup i\u015flemleri arac\u0131 bankalarca sonu\u00e7land\u0131r\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Ayn\u0131 maddenin birinci ve ikinci f\u0131kralar\u0131nda yer alan giderlerin ihracat bedelinden indirilmesi veya mahsup edilmesi sebebiyle ihracat bedelinin bu giderler kadar eksik g\u00f6nderilmesi halinde bu durum arac\u0131 bankaya belgelendirilir. D\u00fczenlenen \u0130BKB \u00fczerine s\u00f6z konusu giderlerin t\u00fcr\u00fc ve tutar\u0131yla ilgili not konulur.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) \u0130hracat bedelinin mahsuben \u00f6demede kullan\u0131labilmesi i\u00e7in mahsup talebinin bedel getirme s\u00fcreleri i\u00e7inde yap\u0131lmas\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;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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(4) \u0130thalat bedellerinin ihracat bedelinden mahsup i\u015fleminde kullan\u0131labilmesi i\u00e7in ithalat konusu mallar\u0131n serbest dola\u015f\u0131ma giri\u015f tarihi ile ihra\u00e7 konusu mallar\u0131n fiili ihra\u00e7 tarihi aras\u0131nda azami 180 g\u00fcn 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;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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(5) Gemi ve u\u00e7ak al\u0131m\u0131 i\u00e7in yurt d\u0131\u015f\u0131ndan sa\u011flanan kredilerin ihracat bedeli d\u00f6vizlerle mahsuben \u00f6denmesinde; ihracat bedelinin, kredinin teminat\u0131 olan ipote\u011fin \u00e7\u00f6z\u00fclerek kredinin \u00f6denmesi sebebiyle muhabir hesaplar\u0131na alacak verilemedi\u011fi hallerde, kredi kulland\u0131ran yurt d\u0131\u015f\u0131ndaki kurulu\u015fun kredi borcunun \u00f6dendi\u011fine dair yaz\u0131l\u0131 beyan\u0131 ile ipote\u011fin terkin edildi\u011fini g\u00f6steren sicil kayd\u0131n\u0131n bedel getirme s\u00fcreleri i\u00e7inde ihracata arac\u0131l\u0131k eden bankaya ibraz\u0131 kayd\u0131yla ihracat hesab\u0131 yaz\u0131l\u0131 beyanda belirtilen tutar kadar kapat\u0131l\u0131r.<o:p><\/o:p><\/span><\/p><p class=morta 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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>11<\/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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(6) D\u0131\u015f ticaret mevzuat\u0131 h\u00fck\u00fcmleri \u00e7er\u00e7evesinde ger\u00e7ekle\u015ftirilen mal ihra\u00e7 ve ithalinde ihra\u00e7 bedellerinin yurda getirilme s\u00fcresi i\u00e7inde kal\u0131nmas\u0131 kayd\u0131yla, ilgili GB&#8217;lerin birer \u00f6rne\u011fi\/GB bilgilerinin bankalara ibraz\u0131 durumunda mal ihra\u00e7 ve ithal bedellerinin bankalarca mahsubu m\u00fcmk\u00fcnd\u00fcr. Ancak mahsup sonras\u0131 kalan tutar i\u00e7in bu Genelgenin 8 inci maddesinin birinci f\u0131kras\u0131 h\u00fckm\u00fc 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(7) D\u00e2hilde \u0130\u015fleme Rejimi kapsam\u0131nda yurt d\u0131\u015f\u0131ndan ge\u00e7ici olarak ithal edilen ve i\u015f\u00e7ilik uygulanarak ihra\u00e7 edilen mallara ili\u015fkin i\u015flemlerde ihra\u00e7 bedellerinin yurda getirilme s\u00fcresi i\u00e7inde kal\u0131nmas\u0131 kayd\u0131yla, ilgili GB&#8217;lerin birer \u00f6rne\u011finin\/GB bilgilerinin bankalara ibraz\u0131 durumunda mal ihra\u00e7 ve ithal bedellerinin yurda getirilmesine gerek kalmadan bankalarca mahsubu m\u00fcmk\u00fcnd\u00fcr. Ancak mahsup sonras\u0131 kalan tutar i\u00e7in bu Genelgenin 8 inci maddesinin birinci f\u0131kras\u0131 h\u00fckm\u00fc 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(8) Mahsuben \u00f6demede kullan\u0131lacak d\u00f6viz cinsi ile mahsuben \u00f6denecek (transfer edilecek) gidere ili\u015fkin d\u00f6viz cinsinin farkl\u0131 olmas\u0131 halinde mahsuben \u00f6denecek azami tutar mahsup tarihindeki Merkez Bankas\u0131 \u00e7apraz kurlar\u0131 esas al\u0131nmak suretiyle tespit 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(9) Arac\u0131 ihracat\u00e7\u0131 vas\u0131tas\u0131yla yap\u0131lan ihracatta, ihracat bedeli, ihracat\u00e7\u0131n\u0131n onay\u0131 ile imalat\u00e7\u0131n\u0131n veya tedarik\u00e7inin bu maddede say\u0131lan b\u00fct\u00fcn d\u00f6viz giderlerinin mahsuben \u00f6denmesinde kullan\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(10) Ayn\u0131 GB&#8217;de kay\u0131tl\u0131 imalat\u00e7\u0131\/tedarik\u00e7i firma ile ihracat\u00e7\u0131 firman\u0131n grup firmas\u0131 olmas\u0131 durumunda, ihra\u00e7 bedellerinin yurda getirilme s\u00fcresi i\u00e7inde kal\u0131nmas\u0131 ve ihracat\u00e7\u0131n\u0131n yaz\u0131l\u0131 onay\u0131n\u0131n al\u0131nmas\u0131 kayd\u0131yla, ihracat bedeli imalat\u00e7\u0131\/tedarik\u00e7i firman\u0131n yapt\u0131\u011f\u0131 ithalata ili\u015fkin bedellerin mahsuben \u00f6denmesinde kullan\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(11) Yurt d\u0131\u015f\u0131ndan emtia kredisi kullanan ihracat\u00e7\u0131lar\u0131n bankalara teminat olarak verdikleri stoklar\u0131n\u0131n ihracat\u0131nda, ihra\u00e7 bedellerinin yurda getirilme s\u00fcresi i\u00e7inde kal\u0131nmas\u0131 ve ilgili kredi s\u00f6zle\u015fmesinin ve kredi \u00f6demesini tevsik edici belgelerin bankalara ibraz\u0131 kayd\u0131yla, ihracat bedellerinin s\u00f6z konusu emtia kredisi \u00f6demeleri ile mahsup edilmesi durumunda, mahsup edilen tutarlar\u0131n yurda getirilmesi zorunlu de\u011fildir. Ancak mahsup sonras\u0131 kalan tutar i\u00e7in bu Genelgenin 8 inci maddesinin birinci f\u0131kras\u0131 h\u00fckm\u00fc 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(12) \u0130hracat\u00e7\u0131lar taraf\u0131ndan yurt d\u0131\u015f\u0131ndaki i\u015ftiraklerine ger\u00e7ekle\u015ftirilen ihracata ili\u015fkin bedellerin ihracat\u00e7\u0131n\u0131n ayn\u0131 i\u015ftirakine s\u00f6z konusu ihracat\u0131n fiili ihra\u00e7 tarihinden sonra sermaye olarak ilave edilecek tutar ile mahsubunda, ihracat bedellerinin yurda getirilme s\u00fcresi i\u00e7inde kal\u0131nmas\u0131 ve<o:p><\/o:p><\/span><\/p><ul type=disc><li class=MsoNormal style='color:black;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;background:white;box-sizing: border-box'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>\u0130thalat\u00e7\u0131n\u0131n ihracat\u00e7\u0131n\u0131n i\u015ftiraki oldu\u011funa ili\u015fkin ilgili ticaret sicil kay\u0131tlar\u0131n\u0131n,<o:p><\/o:p><\/span><\/li><li class=MsoNormal style='color:black;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;background:white;box-sizing: border-box'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>\u0130thalat\u00e7\u0131n\u0131n bahse konu ihracat bedellerinin sermayeye eklendi\u011fine\/eklenece\u011fine ili\u015fkin sermaye art\u0131r\u0131m tutar\u0131n\u0131 i\u00e7eren yaz\u0131l\u0131 beyan\u0131n\u0131n,<o:p><\/o:p><\/span><\/li><li class=MsoNormal style='color:black;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;background:white;box-sizing: border-box'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>Sermaye art\u0131r\u0131m\u0131n\u0131n hen\u00fcz ger\u00e7ekle\u015ftirilmemi\u015f olmas\u0131 halinde ithalat\u00e7\u0131 firman\u0131n y\u00f6netim kurulunun sermaye art\u0131r\u0131m\u0131 karar\u0131n\u0131n,<o:p><\/o:p><\/span><\/li><li class=MsoNormal style='color:black;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo1;background:white;box-sizing: border-box'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>Sermaye art\u0131r\u0131m\u0131n\u0131n ger\u00e7ekle\u015ftirilmi\u015f olmas\u0131 halinde ise sermaye art\u0131r\u0131m\u0131na ili\u015fkin tescil belgesinin<o:p><\/o:p><\/span><\/li><\/ul><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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>ibraz edilmesi kayd\u0131yla, ihracat bedelinin mahsup edilen k\u0131sm\u0131n\u0131n yurda getirilmesi zorunlu de\u011fildir. Mahsup sonras\u0131nda kalan tutar i\u00e7in bu Genelgenin 8 inci maddesinin birinci f\u0131kras\u0131 h\u00fckm\u00fc uygulan\u0131r. Mahsup i\u015flemi ger\u00e7ekle\u015ftirildi\u011finde, sermaye art\u0131r\u0131m\u0131 hen\u00fcz ger\u00e7ekle\u015fmemi\u015f ise sermaye art\u0131r\u0131m\u0131na ili\u015fkin tescil belgesi y\u00f6netim kurulunun sermaye<o:p><\/o:p><\/span><\/p><p class=morta 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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>12<\/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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>art\u0131r\u0131m\u0131 karar\u0131 tarihinden itibaren \u00fc\u00e7 ay i\u00e7inde mahsup i\u015flemini ger\u00e7ekle\u015ftiren bankaya ibraz edilir. S\u00f6z konusu tescil belgesinin bankaya ibraz edilmemesi halinde mahsup edilen tutar banka taraf\u0131ndan yurda getirilmeyen ihracat bedeli olarak de\u011ferlendirilir. A\u00e7\u0131k kalan ihracat hesab\u0131n\u0131n s\u00fcresi i\u00e7inde kapat\u0131lmamas\u0131 halinde, arac\u0131 banka taraf\u0131ndan Genelge&#8217;nin 29 uncu maddesinin birinci f\u0131kras\u0131 kapsam\u0131nda gerekli bildirimlerde bulunulur.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(13) Gemi ihracat\u0131na ili\u015fkin gemi yap\u0131m s\u00f6zle\u015fmesinin ifas\u0131 kapsam\u0131nda ve s\u00f6z konusu s\u00f6zle\u015fme s\u00fcresi i\u00e7erisinde ilgili ithalat\u0131n gemi yap\u0131m\u0131 i\u00e7in ger\u00e7ekle\u015ftirildi\u011finin sat\u0131\u015f s\u00f6zle\u015fme, kesin veya proforma fatura, GB \u00f6rne\u011fi\/GB bilgileri, banka hesap \u00f6zeti gibi belgelerle arac\u0131 bankaya tevsik edilmesi ve ihracat\u00e7\u0131dan s\u00f6z konusu ithalat bedellerinin ba\u015fka bir ihracat bedelinin mahsubunda kullan\u0131lmad\u0131\u011f\u0131na ve kullan\u0131lmayaca\u011f\u0131na ili\u015fkin yaz\u0131l\u0131 beyan al\u0131nmas\u0131 ko\u015fuluyla s\u00f6z konusu ithalat bedellerinin gemi ihracat\u0131na ili\u015fkin bedellerden mahsubu m\u00fcmk\u00fcnd\u00fcr.<\/span><sup><span style='font-size:8.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>6<\/span><\/sup><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130hracat\u00e7\u0131n\u0131n serbest kullan\u0131m\u0131na b\u0131rak\u0131lan d\u00f6vizler<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 22 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Hizmet ihracat\u0131, transit ticaret, T\u00fcrkiye&#8217;de ikamet etmeyenlere \u00f6zel fatura ile yap\u0131lan sat\u0131\u015f, T\u00fcrkiye&#8217;de ikamet etmeyenlere KDV hesaplanarak yap\u0131lan sat\u0131\u015f, mikro ihracat ve serbest b\u00f6lge i\u015flem formu kapsam\u0131nda ger\u00e7ekle\u015ftirilen 5.000,- ABD dolar\u0131 veya kar\u015f\u0131l\u0131\u011f\u0131 d\u00f6viz ya da T\u00fcrk liras\u0131n\u0131 ge\u00e7meyen tutardaki ihracat i\u015flemlerinde bedellerin tamam\u0131n\u0131n tasarrufu 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) CFR ve CIF teslim \u015fekline g\u00f6re ger\u00e7ekle\u015ftirilen ihracatta, navlun ve sigorta bedeli ile kirac\u0131n\u0131n sat\u0131n alma hakk\u0131 bulunmayan finansal ve ticari kiralama s\u00f6zle\u015fmesi \u00e7er\u00e7evesinde elde edilen kira bedelleri hizmet bedeli d\u00f6viz olarak kabul 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130hracat hesab\u0131n\u0131n kapat\u0131lmas\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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 23 &#8211;&nbsp;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(1) 4 \u00fcnc\u00fc maddenin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131ndaki s\u00fcreler ile \u00f6zelli\u011fi olan ihracat i\u00e7in 7 nci maddedeki ihra\u00e7 tarihleri ve s\u00fcreler sakl\u0131 kalmak kayd\u0131yla, ihracat bedeli d\u00f6vizlerin (avans dahil) fiili ihra\u00e7 tarihinden itibaren 180 g\u00fcn i\u00e7inde yurda getirilmesi ve \u0130BKB d\u00fczenlenmesi halinde ihracat hesab\u0131 arac\u0131 banka nezdinde kapat\u0131l\u0131r. (2) Pe\u015fin \u00f6deme ve ba\u015fka bir \u00f6deme \u015feklinin pe\u015fin \u00f6deme ile birlikte beyan edildi\u011fi durumlarda, pe\u015fin bedel d\u00e2hil ihracat bedelinin fiili ihra\u00e7 tarihinden itibaren 180 g\u00fcn i\u00e7inde yurda getirilmesi halinde ihracat hesab\u0131 kapat\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) \u0130hracat bedeli kabul\u00fcn\u00fcn, yurda getirme s\u00fcresi d\u0131\u015f\u0131nda ancak 5 i\u015f g\u00fcnl\u00fck ihbar s\u00fcresi i\u00e7inde yap\u0131lmas\u0131 halinde ihracat hesab\u0131, ilgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131na veya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcne ihbar edilmeksizin kapat\u0131l\u0131r. \u0130hracat bedeli kabul\u00fcn\u00fcn ihbardan sonra yap\u0131ld\u0131\u011f\u0131 i\u015flemlerde ihracat hesab\u0131n\u0131n kapat\u0131lmas\u0131na ili\u015fkin talepler do\u011frudan ilgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131na veya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcne yap\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(4) Uluslararas\u0131 yapt\u0131r\u0131mlar \u00e7er\u00e7evesinde bankalar\u0131n kabul etmedi\u011fi ihracat bedellerine ili\u015fkin \u0130BKB d\u00fczenlememesi sebebiyle a\u00e7\u0131k kalan ihracat hesaplar\u0131 ihtarname s\u00fcresi i\u00e7inde s\u00f6z konusu hususun yer ald\u0131\u011f\u0131 banka yaz\u0131s\u0131n\u0131n ibraz\u0131 \u00fczerine ilgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131nca veya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce kapat\u0131l\u0131r.<br><br>_______________________________________&#8211;<br><\/span><sup><span style='font-size:8.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>6<\/span><\/sup><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n 20.07.2020 tarih ve 379196 say\u0131l\u0131 yaz\u0131s\u0131.<o:p><\/o:p><\/span><\/p><p class=morta 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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>13<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130hracat hesab\u0131n\u0131n kapat\u0131laca\u011f\u0131 arac\u0131 banka<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 24 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) \u0130hracat hesab\u0131, pe\u015fin \u00f6deme ya da GB&#8217;de pe\u015fin \u00f6deme ile di\u011fer \u00f6deme \u015fekillerinin birlikte beyan edildi\u011fi i\u015flemlerde, pe\u015fin bedel kabul\u00fcn\u00fc yapan, bunun d\u0131\u015f\u0131ndaki i\u015flemlerde ise ihracat\u00e7\u0131 taraf\u0131ndan GB&#8217;nin 28 inci hanesinde beyan edilen veya ihracat\u00e7\u0131 taraf\u0131ndan ihracat hesab\u0131n\u0131n kapat\u0131lmas\u0131 i\u015flemlerini ger\u00e7ekle\u015ftirmek \u00fczere GB&#8217;nin bir \u00f6rne\u011fi\/GB bilgileri ibraz edilerek anla\u015fma sa\u011flanan arac\u0131 banka nezdinde kapat\u0131l\u0131r. \u0130hracat bedelinin fiili ihra\u00e7tan sonra tahsil edildi\u011fi \u00f6deme \u015fekillerinde, ihracat bedeli arac\u0131 bankadan farkl\u0131 bir bankaya g\u00f6nderilmi\u015f ise bedel kabul\u00fcn\u00fc yapan banka, d\u00fczenlendi\u011fi \u0130BKB ile ibraz edilmesi halinde GB&#8217;nin bir \u00f6rne\u011fi\/GB bilgilerini ihracat hesab\u0131n\u0131 kapatacak olan bankaya g\u00f6nderir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) \u0130hracat\u00e7\u0131 taraf\u0131ndan ihracat hesab\u0131n\u0131n kapat\u0131lmas\u0131 i\u015flemlerini ger\u00e7ekle\u015ftirmek \u00fczere GB&#8217;nin bir \u00f6rne\u011fi\/GB bilgileri ibraz edilerek anla\u015fma sa\u011flanan bankan\u0131n GB&#8217;nin 28 inci hanesinde beyan edilen bankadan farkl\u0131 olmas\u0131 durumunda, belirlenen arac\u0131 bankan\u0131n GB&#8217;nin 28 inci hanesinde beyan edilen bankaya yaz\u0131l\u0131 olarak bildirimde bulunmas\u0131 zorunludur.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) Pe\u015fin bedel kabul\u00fcn\u00fc yapan bankan\u0131n GB&#8217;nin 28 nci hanesinde beyan edilen bankadan farkl\u0131 olmas\u0131 durumunda, kabul\u00fc yapan bankan\u0131n ihracat hesab\u0131n\u0131n kendisi taraf\u0131ndan takip edildi\u011fine dair GB&#8217;nin 28 inci hanesinde beyan edilen bankaya bildirimde bulunmas\u0131 zorunludur.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130hracat hesab\u0131n\u0131n kapat\u0131lmas\u0131nda ibraz\u0131 zorunlu belgeler<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 25 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) \u0130hracat hesab\u0131n\u0131n kapat\u0131labilmesi i\u00e7in GB \u00f6rne\u011fi\/GB bilgileri, ilgili \u0130BKB&#8217;ler, sat\u0131\u015f faturas\u0131 ile indirim ve mahsup konusu belgelerin arac\u0131 bankaya ibraz\u0131 zorunludur.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130hracat bedelinin tahsilinde ve ihracat hesab\u0131n\u0131n kapat\u0131lmas\u0131nda sorumluluk<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 26 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) \u0130hracat bedelinin tahsilinden ve ihracat hesab\u0131n\u0131n yurda getirme s\u00fcresi i\u00e7inde (ek s\u00fcreler d\u00e2hil) kapat\u0131lmas\u0131ndan ihracat\u00e7\u0131lar, ihracat bedelinin faktoring \u015firketinin yurt i\u00e7i kaynaklar\u0131ndan \u00f6dendi\u011fi faktoring i\u015flemlerinde faktoring \u015firketi sorumludur.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) \u0130hracata arac\u0131l\u0131k eden bankalar, bilgisi d\u00e2hilinde olan beyannamelerle ilgili ihracat bedellerinin yurda getirilmesini ve kabul\u00fcn\u00fc izlemekle ve ilgili indirim ve mahsup i\u015flemlerini ger\u00e7ekle\u015ftirmekle y\u00fck\u00fcml\u00fcd\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Ek s\u00fcre<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 27 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) 2018-32\/48 say\u0131l\u0131 Tebli\u011f&#8217;in&nbsp;<a href=\"https:\/\/www.mevzuat.net\/kambiyo\/tpkk20183248.aspx#M9\"><span style='color:#990000'>9 uncu maddesinin<\/span><\/a>&nbsp;birinci f\u0131kras\u0131nda say\u0131lan m\u00fccbir sebep hallerinin varl\u0131\u011f\u0131 halinde, m\u00fccbir sebebin devam\u0131 m\u00fcddetince alt\u0131\u015far ayl\u0131k d\u00f6nemler itibar\u0131yla ilgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131nca veya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce ek s\u00fcre verilir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) M\u00fccbir sebep halleri d\u0131\u015f\u0131nda kalan hakl\u0131 durumlar\u0131n varl\u0131\u011f\u0131 halinde, hesaplar\u0131n kapat\u0131lmas\u0131na ili\u015fkin alt\u0131 aya kadar olan ek s\u00fcre talepleri, firmalar\u0131n hakl\u0131 durumu belirten yaz\u0131l\u0131 beyan\u0131na istinaden \u00fc\u00e7er ayl\u0131k devreler halinde ilgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131nca veya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce, alt\u0131 ayl\u0131k s\u00fcreden sonraki ek s\u00fcre talepleri Bakanl\u0131k taraf\u0131ndan incelenip sonu\u00e7land\u0131r\u0131l\u0131r.<o:p><\/o:p><\/span><\/p><p class=morta 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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>14<\/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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) M\u00fccbir sebep halleri 2018-32\/48 say\u0131l\u0131 Tebli\u011f&#8217;in 9 uncu maddesinin birinci f\u0131kras\u0131nda a\u00e7\u0131klanan \u015fekilde tevsik 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(4) M\u00fccbir sebep halleri ile ilgili olarak yurtd\u0131\u015f\u0131ndan temin edilecek belgelerin d\u0131\u015f temsilciliklerimizce veya Lahey Devletler \u00d6zel Hukuku Konferans\u0131 \u00e7er\u00e7evesinde haz\u0131rlanan Yabanc\u0131 Resmi Belgelerin Tasdik Mecburiyetinin Kald\u0131r\u0131lmas\u0131 S\u00f6zle\u015fmesi h\u00fck\u00fcmlerine g\u00f6re onaylanm\u0131\u015f 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;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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(5) M\u00fccbir sebep halleri d\u0131\u015f\u0131nda kalan ancak bedel getirme s\u00fcreleri i\u00e7erisinde ihracat bedelinin yurda getirilmesine engel olan ve resmi kay\u0131tlarla tevsik edilebilen durumlar Vergi Dairesi Ba\u015fkanl\u0131klar\u0131 veya Vergi Dairesi M\u00fcd\u00fcrl\u00fcklerince hakl\u0131 durum olarak de\u011ferlendirilebilir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(6) M\u00fccbir sebeplerin varl\u0131\u011f\u0131 nedeniyle Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131nca veya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce verilen 24 ayl\u0131k ek s\u00fcrenin sonunda m\u00fccbir sebebin devam\u0131n\u0131n belgelenmesi halinde a\u00e7\u0131k ihracat hesab\u0131n\u0131n kapat\u0131lmas\u0131na ili\u015fkin talepler Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan incelenip 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Terkin<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 28 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Her bir g\u00fcmr\u00fck beyannamesi itibar\u0131yla;<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) 30.000 ABD dolar\u0131 veya e\u015fitine kadar noksanl\u0131\u011f\u0131 olan ihracat hesaplar\u0131 do\u011frudan bankalarca \u00f6deme \u015fekline ve toplam beyanname tutar\u0131na olan oran\u0131na bak\u0131lmaks\u0131z\u0131n,<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'>b) 30.000 ABD dolar\u0131 veya e\u015fitinden y\u00fcksek olmakla birlikte 100.000 ABD dolar\u0131 veya e\u015fitini a\u015fmamak \u00fczere, beyanname veya formda yer alan bedelin %10&#8217;una kadar noksanl\u0131\u011f\u0131 olan (sigorta bedellerinden kaynaklanan noksanl\u0131klar dahil) ihracat hesaplar\u0131 do\u011frudan bankalarca veya 90 g\u00fcnl\u00fck ihtarname s\u00fcresi i\u00e7inde ilgili Vergi Dairesi Ba\u015fkanl\u0131klar\u0131\/M\u00fcd\u00fcrl\u00fcklerince \u00f6deme \u015fekline bak\u0131lmaks\u0131z\u0131n,<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'>c) 200.000 ABD dolar\u0131 veya e\u015fitini a\u015fmamak \u00fczere, 2018-32\/48 say\u0131l\u0131 Tebli\u011f&#8217;in&nbsp;<a href=\"https:\/\/www.mevzuat.net\/kambiyo\/tpkk20183248.aspx#M9\"><span style='color:#990000'>9 uncu<\/span><\/a>&nbsp;maddesinde belirtilen m\u00fccbir sebep ve hakl\u0131 durum halleri g\u00f6z \u00f6n\u00fcnde bulundurulmak suretiyle beyanname veya formda yer alan bedelin %10&#8217;una kadar a\u00e7\u0131k hesaplar ilgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131nca veya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce,<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'>terkin edilmek suretiyle kapat\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Her bir g\u00fcmr\u00fck beyannamesi itibar\u0131yla, 200.000 ABD dolar\u0131 veya e\u015fitini a\u015fan noksanl\u0131\u011f\u0131 olan a\u00e7\u0131k hesaplara ili\u015fkin terkin talepleri 2018-32\/48 say\u0131l\u0131 Tebli\u011f&#8217;in 9 uncu maddesinde belirtilen m\u00fccbir sebepler ile hakl\u0131 durumlar g\u00f6z \u00f6n\u00fcnde bulundurulmak suretiyle Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan incelenip sonu\u00e7land\u0131r\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) Her bir g\u00fcmr\u00fck beyannamesi itibar\u0131yla, terkin hesaplamas\u0131nda kullanmak \u00fczere birinci f\u0131krada belirtilen yetkilerden ihracat\u00e7\u0131 lehine olan yaln\u0131zca bir tanesi uygulanabilir. Ayn\u0131 anda, iki farkl\u0131 bentte yer alan terkin limitlerinin uygulanmas\u0131 m\u00fcmk\u00fcn bulunmamaktad\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(4) Terkin limitlerinin belirlenmesinde GB&#8217;nin 46 nc\u0131 hanesindeki de\u011fer esas 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(5) Terkin yap\u0131labilecek tutar ile kabul\u00fc yap\u0131lan tutar aras\u0131ndaki fark\u0131n yurda getirildi\u011finin tespiti ile ilgili olarak ihracat\u00e7\u0131n\u0131n yaz\u0131l\u0131 beyan\u0131 do\u011frultusunda gerekli kontroller yap\u0131larak hesap kapat\u0131l\u0131r.<o:p><\/o:p><\/span><\/p><p class=morta 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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>15<\/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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(6) Bu maddenin birinci f\u0131kras\u0131n\u0131n (a) ve (b) bentlerinde bankalar taraf\u0131ndan terkin edilmek suretiyle kapat\u0131laca\u011f\u0131 belirtilen ihracat hesaplar\u0131 ilgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131na veya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcne bildirilmeksizin do\u011frudan bankalarca terkin 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Vergi Dairesi Ba\u015fkanl\u0131klar\u0131 veya Vergi Dairesi M\u00fcd\u00fcrl\u00fcklerine bildirim<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 29 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) \u0130hracat hesab\u0131n\u0131n, ek s\u00fcreler de d\u00e2hil olmak \u00fczere, s\u00fcresi i\u00e7erisinde kapat\u0131lamamas\u0131 halinde a\u00e7\u0131k hesap tutar\u0131 arac\u0131 bankaca 5 i\u015f g\u00fcn\u00fc i\u00e7inde&nbsp;<a href=\"https:\/\/www.mevzuat.net\/kambiyo\/tcmb_ihracat_genelgesi.aspx#Ek1\"><span style='color:#990000'>Ek:1&#8217;deki forma<\/span><\/a>&nbsp;uygun olarak ilgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131 veya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcne ihbar edilir. S\u00f6z konusu formun a\u00e7\u0131klama k\u0131sm\u0131na ilgili ihracat bedelinin ne kadar\u0131n\u0131n \u0130BKB&#8217;ye ba\u011fland\u0131\u011f\u0131 ayr\u0131nt\u0131l\u0131 olarak yaz\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) \u0130hracat bedelinin faktoring \u015firketlerince yurt i\u00e7i kaynaklardan \u00f6dendi\u011fi faktoring i\u015flemlerinde ise kapat\u0131lmayan ihracat hesaplar\u0131yla ilgili olarak sadece faktoring \u015firketleri ilgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131 veya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcne ihbar 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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) Vergi Dairesi Ba\u015fkanl\u0131klar\u0131 veya Vergi Dairesi M\u00fcd\u00fcrl\u00fcklerince ihracat hesab\u0131n\u0131n kapat\u0131lmas\u0131 i\u00e7in ilgililere ihbardan itibaren 10 i\u015f g\u00fcn\u00fc i\u00e7inde 90 g\u00fcn s\u00fcreli ihtarname g\u00f6nderilir. \u0130hracat\u00e7\u0131larca bu ihtar s\u00fcresi i\u00e7inde ihracat hesab\u0131n\u0131n kapat\u0131lmas\u0131 veya m\u00fccbir sebep halinin ya da hakl\u0131 durumun ilgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131 veya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcne belgelenmesi gerekir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(4) Bu Genelgenin 28 inci maddesinin birinci f\u0131kras\u0131 kapsam\u0131ndaki i\u015flemlerden 90 g\u00fcnl\u00fck ihtarname s\u00fcresi sonunda kapat\u0131lmayanlar i\u00e7in Vergi Dairesi Ba\u015fkanl\u0131klar\u0131 veya Vergi Dairesi M\u00fcd\u00fcrl\u00fcklerince Cumhuriyet Savc\u0131l\u0131klar\u0131na 1567 say\u0131l\u0131 T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanun uyar\u0131nca yasal i\u015flem ba\u015flat\u0131lmas\u0131n\u0131 teminen bildirimde bulunulur ve Bakanl\u0131\u011fa ihbara ili\u015fkin bilgi verilir.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(5) A\u00e7\u0131k ihracat hesab\u0131 ihbar\u0131n\u0131 birinci f\u0131krada belirtilen s\u00fcre i\u00e7erisinde ger\u00e7ekle\u015ftirmeyen bankalar hakk\u0131nda ilgili Vergi Dairesi Ba\u015fkanl\u0131klar\u0131nca veya Vergi Dairesi M\u00fcd\u00fcrl\u00fcklerince T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda&nbsp;<a href=\"https:\/\/www.mevzuat.net\/kambiyo\/kanun1567.aspx\"><span style='color:#990000'>1567 Say\u0131l\u0131 Kanun<\/span><\/a>&nbsp;uyar\u0131nca yasal i\u015flem ba\u015flat\u0131lmas\u0131n\u0131 teminen ilgili Cumhuriyet Savc\u0131l\u0131klar\u0131na bildirimde bulunulur.<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130hracat Bedeli Kabul Belgesi<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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 30 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bankalarca \u0130BKB d\u00fczenlenirken;<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) Seri numaras\u0131 sat\u0131r\u0131na bankalarca verilecek s\u0131ra numaras\u0131n\u0131n yaz\u0131lmas\u0131 m\u00fcmk\u00fcnd\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'>b) \u0130hracat bedelinin 13 \u00fcnc\u00fc maddede say\u0131lan y\u00f6ntemlerle tahsil edilmesi halinde &#8220;Yurda Getirili\u015f \u015eekli&#8221; sat\u0131r\u0131na bu husus belirtilmelidir.<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'>c) Yurda getirilen bedelin ba\u015fl\u0131\u011f\u0131 alt\u0131nda yer alan &#8220;Tutar\u0131-Para Birimi&#8221; sat\u0131r\u0131na bedelin ABD dolar\u0131 kar\u015f\u0131l\u0131\u011f\u0131 ilave olarak belirtilmelidir.<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'>\u00e7) &#8220;Hesaba Ge\u00e7i\u015f Tarihi&#8221; sat\u0131r\u0131na bedelin firma hesab\u0131na ge\u00e7i\u015f tarihi kaydedilecek olup ayr\u0131ca val\u00f6r tarihinin ilave olarak belirtilmesi m\u00fcmk\u00fcnd\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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) \u0130hracat bedellerinin takip edilece\u011fi sistem Hazine ve Maliye Bakanl\u0131\u011f\u0131nca uygulamaya al\u0131nana kadar bankalarca kabul i\u015flemlerinde her bir i\u015flem itibar\u0131yla \u0130BKB veya DAB&#8217;dan yaln\u0131zca bir tanesi d\u00fczenlenebilir.<o:p><\/o:p><\/span><\/p><p class=morta 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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>16<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><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-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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 31 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bu Genelge yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<o:p><\/o:p><\/span><\/p><p class=morta 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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>17<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><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-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>16<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><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-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=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-style: initial;text-decoration-color: initial;word-spacing:0px'><a name=Ek1><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#337AB7'>EK: 1<\/span><\/a><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'><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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>A\u00c7IK \u0130HRACAT HESABI \u0130HBAR FORMU<o:p><\/o:p><\/span><\/p><p class=msag align=right style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:right;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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>..\/..\/&#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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&#8230;&#8230;&#8230;&#8230;&#8230;.. Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131na\/Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcne<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-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;<o:p><\/o:p><\/span><\/p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=\"100%\" style='width:100.0%;background:white;border-collapse:collapse;box-sizing: border-box;border-spacing: 0px;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><tr style='box-sizing: border-box'><td style='border:inset black 1.0pt;padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>REFERANS<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>&nbsp;<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='border:inset black 1.0pt;border-top:none;padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>\u0130HRACAT\u00c7IYA A\u0130T B\u0130LG\u0130LER<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>Unvan\u0131<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='border:inset black 1.0pt;border-top:none;padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>Adresi<br>&nbsp;<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='border:inset black 1.0pt;border-top:none;padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>Ticaret Sicil Nu.<br>&nbsp;<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='border:inset black 1.0pt;border-top:none;padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>Vergi Kimlik Nu.<br>&nbsp;<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='border:inset black 1.0pt;border-top:none;padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>\u00d6DEMEYE \u0130L\u0130\u015eK\u0130N B\u0130LG\u0130LER<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>\u00d6deme \u015eekli<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='border:inset black 1.0pt;border-top:none;padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>Teslim \u015eekli<br>&nbsp;<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='border:inset black 1.0pt;border-top:none;padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>Gelen Toplam D\u00f6viz Tutar\u0131<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>Bu b\u00f6l\u00fcmde yer alan tutar ile GB&#8217;de yer alan tutar\u0131n farkl\u0131 d\u00f6viz cinsinden olmas\u0131<br>halinde \u00e7apraz kur kullan\u0131larak hesaplama yap\u0131lmas\u0131 gerekmektedir.<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='border:inset black 1.0pt;border-top:none;padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>\u0130BKB Tarih ve Nu.<br>&nbsp;<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='border:inset black 1.0pt;border-top:none;padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>GB&#8217;YE A\u0130T B\u0130LG\u0130LER<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>Tarih ve Numara<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='border:inset black 1.0pt;border-top:none;padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>\u0130lgili G\u00fcmr\u00fck M\u00fcd\u00fcrl\u00fc\u011f\u00fc<br>&nbsp;<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='border:inset black 1.0pt;border-top:none;padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>Tutar\u0131<br>&nbsp;<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='border:inset black 1.0pt;border-top:none;padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>&nbsp;<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='border:inset black 1.0pt;border-top:none;padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>&nbsp;<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='border:inset black 1.0pt;border-top:none;padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>Fiili \u0130hra\u00e7 Tarihi<br>&nbsp;<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='border:inset black 1.0pt;border-top:none;padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>TAHS\u0130L S\u00dcRES\u0130 SONU<br>&nbsp;<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='border:inset black 1.0pt;border-top:none;padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>&nbsp;<o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='box-sizing: border-box'><td style='border:inset black 1.0pt;border-top:none;padding:0cm 0cm 0cm 0cm;box-sizing: border-box'><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>A\u00c7IKLAMA<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\"'>Bu b\u00f6l\u00fcmde ilgili ihracat bedelinin ne kadar\u0131n\u0131n yurda getirilerek \u0130BKB&#8217;ye ba\u011fland\u0131\u011f\u0131<br>ayr\u0131nt\u0131l\u0131 olarak yaz\u0131lmal\u0131d\u0131r.<o:p><\/o:p><\/span><\/p><\/td><\/tr><\/table><p class=MsoNormal style='box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='color:#1F497D'><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<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 ihracat bedellerinin yurda getirilmesine ili\u015fkin usul ve esaslar\u0131 d\u00fczenlemek \u0130hracat bedellerinin yurda getirilmesine ili\u015fkin usul ve esaslar\u0131 d\u00fczenleyen TCMB &#8211; \u0130HRACAT GENELGES\u0130 G\u00dcNCELLEND\u0130 &nbsp; TCMB &#8211; \u0130hracat Genelgesi \u0130HRACAT GENELGES\u0130 &nbsp; Ama\u00e7 MADDE 1 &#8211;&nbsp;(1) Bu Genelgenin amac\u0131, ihracat bedellerinin yurda getirilmesine ili\u015fkin usul ve esaslar\u0131 d\u00fczenlemektir. Dayanak MADDE 2 &#8211;&nbsp;(1) Bu<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/ihracat_bedelleri_duzenleme\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":3334,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-3426","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\/3426","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=3426"}],"version-history":[{"count":3,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/3426\/revisions"}],"predecessor-version":[{"id":3429,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/3426\/revisions\/3429"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/3334"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=3426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=3426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=3426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}