{"id":38479,"date":"2021-03-19T12:08:50","date_gmt":"2021-03-19T12:08:50","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=38479"},"modified":"2021-03-19T12:11:43","modified_gmt":"2021-03-19T12:11:43","slug":"tr-az_mense_tespiti_yonetmeligi","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/tr-az_mense_tespiti_yonetmeligi\/","title":{"rendered":"T\u00fcrkiye Cumhuriyeti ile Azerbaycan Cumhuriyeti Aras\u0131nda Tercihli Ticaret Anla\u015fmas\u0131 \u00c7er\u00e7evesindeki Ticarette E\u015fyan\u0131n Tercihli Men\u015feinin Tespiti Hakk\u0131nda Y\u00f6netmelik"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"38479\" class=\"elementor elementor-38479\" 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-76d5e13 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"76d5e13\" 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-6f2d6788 elementor-column elementor-col-100 elementor-top-column\" data-id=\"6f2d6788\" 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-385984b elementor-widget elementor-widget-heading\" data-id=\"385984b\" 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\">T\u00fcrkiye Cumhuriyeti ile Azerbaycan Cumhuriyeti Aras\u0131nda Tercihli Ticaret Anla\u015fmas\u0131 \u00c7er\u00e7evesindeki Ticarette E\u015fyan\u0131n Tercihli Men\u015feinin Tespiti Hakk\u0131nda Y\u00f6netmelik<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60abac9b elementor-widget elementor-widget-text-editor\" data-id=\"60abac9b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><html xmlns:v=\"urn:schemas-microsoft-com:vml\" xmlns:o=\"urn:schemas-microsoft-com:office:office\" xmlns:w=\"urn:schemas-microsoft-com:office:word\" xmlns:m=\"http:\/\/schemas.microsoft.com\/office\/2004\/12\/omml\" xmlns=\"http:\/\/www.w3.org\/TR\/REC-html40\"><head><meta http-equiv=Content-Type content=\"text\/html; charset=iso-8859-9\"><meta name=Generator content=\"Microsoft Word 14 (filtered medium)\"><style><!--\n\/* Font Definitions *\/\n@font-face\n\t{font-family:\"Cambria Math\";\n\tpanose-1:2 4 5 3 5 4 6 3 2 4;}\n@font-face\n\t{font-family:Calibri;\n\tpanose-1:2 15 5 2 2 2 4 3 2 4;}\n@font-face\n\t{font-family:Tahoma;\n\tpanose-1:2 11 6 4 3 5 4 4 2 4;}\n\/* Style Definitions *\/\np.MsoNormal, li.MsoNormal, div.MsoNormal\n\t{margin:0cm;\n\tmargin-bottom:.0001pt;\n\tfont-size:11.0pt;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\nh1\n\t{mso-style-priority:9;\n\tmso-style-link:\"Ba\u015fl\u0131k 1 Char\";\n\tmso-margin-top-alt:auto;\n\tmargin-right:0cm;\n\tmso-margin-bottom-alt:auto;\n\tmargin-left:0cm;\n\tfont-size:24.0pt;\n\tfont-family:\"Times New Roman\",\"serif\";\n\tfont-weight:bold;}\na:link, span.MsoHyperlink\n\t{mso-style-priority:99;\n\tcolor:#0563C1;\n\ttext-decoration:underline;}\na:visited, span.MsoHyperlinkFollowed\n\t{mso-style-priority:99;\n\tcolor:#954F72;\n\ttext-decoration:underline;}\np\n\t{mso-style-priority:99;\n\tmso-margin-top-alt:auto;\n\tmargin-right:0cm;\n\tmso-margin-bottom-alt:auto;\n\tmargin-left:0cm;\n\tfont-size:12.0pt;\n\tfont-family:\"Times New Roman\",\"serif\";}\np.MsoAcetate, li.MsoAcetate, div.MsoAcetate\n\t{mso-style-priority:99;\n\tmso-style-link:\"Balon Metni Char\";\n\tmargin:0cm;\n\tmargin-bottom:.0001pt;\n\tfont-size:8.0pt;\n\tfont-family:\"Tahoma\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\nspan.Balk1Char\n\t{mso-style-name:\"Ba\u015fl\u0131k 1 Char\";\n\tmso-style-priority:9;\n\tmso-style-link:\"Ba\u015fl\u0131k 1\";\n\tfont-family:\"Times New Roman\",\"serif\";\n\tmso-fareast-language:TR;\n\tfont-weight:bold;}\np.mbaslik, li.mbaslik, div.mbaslik\n\t{mso-style-name:m_baslik;\n\tmso-style-priority:99;\n\tmso-margin-top-alt:auto;\n\tmargin-right:0cm;\n\tmso-margin-bottom-alt:auto;\n\tmargin-left:0cm;\n\tfont-size:12.0pt;\n\tfont-family:\"Times New Roman\",\"serif\";}\np.mbaslikorta, li.mbaslikorta, div.mbaslikorta\n\t{mso-style-name:m_baslik_orta;\n\tmso-style-priority:99;\n\tmso-margin-top-alt:auto;\n\tmargin-right:0cm;\n\tmso-margin-bottom-alt:auto;\n\tmargin-left:0cm;\n\tfont-size:12.0pt;\n\tfont-family:\"Times New Roman\",\"serif\";}\nspan.E-postaStili21\n\t{mso-style-type:personal;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tcolor:windowtext;}\nspan.E-postaStili22\n\t{mso-style-type:personal-reply;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tcolor:#1F497D;}\nspan.BalonMetniChar\n\t{mso-style-name:\"Balon Metni Char\";\n\tmso-style-priority:99;\n\tmso-style-link:\"Balon Metni\";\n\tfont-family:\"Tahoma\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\n.MsoChpDefault\n\t{mso-style-type:export-only;\n\tfont-size:10.0pt;}\n@page WordSection1\n\t{size:612.0pt 792.0pt;\n\tmargin:70.85pt 70.85pt 70.85pt 70.85pt;}\ndiv.WordSection1\n\t{page:WordSection1;}\n--><\/style><!--[if gte mso 9]><xml>\n<o:shapedefaults v:ext=\"edit\" spidmax=\"1026\" \/>\n<\/xml><![endif]--><!--[if gte mso 9]><xml>\n<o:shapelayout v:ext=\"edit\">\n<o:idmap v:ext=\"edit\" data=\"1\" \/>\n<\/o:shapelayout><\/xml><![endif]--><\/head><body lang=TR link=\"#0563C1\" vlink=\"#954F72\"><div class=WordSection1><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:TR'>T\u00fcrkiye Cumhuriyeti ile Azerbaycan Cumhuriyeti aras\u0131nda imzalanan Tercihli Ticaret Anla\u015fmas\u0131 kapsam\u0131nda 04 Mart tarihinde TR-AZ anla\u015fma kapsam\u0131nda yap\u0131lacak i\u015flemlerle alakal\u0131 <\/span><u><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#00B0F0;mso-fareast-language:TR'><a href=\"http:\/\/haber.evrim.com\/uploads\/files\/12127.pdf\"><span style='color:#00B0F0'>yaz\u0131<\/span><\/a><\/span><\/u><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:#00B0F0;mso-fareast-language:TR'> <\/span><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:TR'>payla\u015f\u0131lm\u0131\u015ft\u0131. Payla\u015f\u0131lan yaz\u0131da men\u015fe tespiti \u00e7al\u0131\u015fmalar\u0131n\u0131n devam etti\u011fi sonu\u00e7lanana kadar yap\u0131lacak i\u015flemlerde vergilerin teminata ba\u011flanmas\u0131 uygulamas\u0131na yer verilmi\u015fti. O yaz\u0131da at\u0131fta bulunulan \u00e7al\u0131\u015fman\u0131n sonucunda: Tercihli Men\u015fe Kurallar\u0131 ve \u0130dari \u0130\u015fbirli\u011fi Y\u00f6ntemlerine \u0130li\u015fkin Ek-II nin uygulanmas\u0131na dair usul ve esaslar a\u015fa\u011f\u0131daki y\u00f6netmelikle yay\u0131nlanm\u0131\u015ft\u0131r.<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:TR'>Tercihli Ticaret Anla\u015fmas\u0131 kapsam\u0131 Karar ekindeki e\u015fyalar ile s\u0131n\u0131rl\u0131d\u0131r.<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='color:#1F497D;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='color:#1F497D;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white'><b><i><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2021\/03\/20210319-4-1.pdf\" target=\"_blank\"><span style='color:#1F497D'>TR-AZ men\u015fe ispat formu i\u00e7in <\/span><span style='color:navy'>t\u0131klay\u0131n\u0131z<\/span><\/a><\/span><\/i><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><o:p><\/o:p><\/span><\/p><p class=MsoNormal><span class=MsoHyperlink><b><i><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:navy'>T\u00fcrkiye ile Azerbeycan aras\u0131nda imzalanan anla\u015fmay\u0131 g\u00f6r\u00fcnt\u00fclemek i\u00e7in t\u0131klay\u0131n\u0131z.<o:p><\/o:p><\/span><\/i><\/b><\/span><\/p><p class=MsoNormal><span style='color:#1F497D;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:TR'>Bilgilerinize sunulur<o:p><\/o:p><\/span><\/p><div style='border:none;border-bottom:dotted windowtext 3.0pt;padding:0cm 0cm 1.0pt 0cm'><p class=MsoNormal><span style='font-size:8.5pt;font-family:\"Arial\",\"sans-serif\";color:black;background:white'><o:p>&nbsp;<\/o:p><\/span><\/p><\/div><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'>T\u00fcrkiye Cumhuriyeti ile Azerbaycan Cumhuriyeti Aras\u0131nda Tercihli Ticaret Anla\u015fmas\u0131 \u00c7er\u00e7evesindeki Ticarette E\u015fyan\u0131n Tercihli Men\u015feinin Tespiti Hakk\u0131nda Y\u00f6netmelik (19.03.2021 t. 31428 s. R.G.)<o:p><\/o:p><\/span><\/h1><\/div><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Ticaret Bakanl\u0131\u011f\u0131ndan:<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;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Ama\u00e7, Kapsam, Dayanak ve Tan\u0131mlar<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Ama\u00e7<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 1 &#8211;&nbsp;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(1) Bu Y\u00f6netmeli\u011fin amac\u0131; 18\/1\/2021 tarihli Cumhurba\u015fkan\u0131 Karar\u0131 ile onaylanan T\u00fcrkiye Cumhuriyeti H\u00fck\u00fcmeti ile Azerbaycan Cumhuriyeti H\u00fck\u00fcmeti Aras\u0131nda Tercihli Ticaret Anla\u015fmas\u0131n\u0131n ekinde yer alan Tercihli Men\u015fe Kurallar\u0131 ve \u0130dari \u0130\u015fbirli\u011fi Y\u00f6ntemlerine \u0130li\u015fkin Ek-II&#8217;nin uygulanmas\u0131na dair 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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Kapsam<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><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 Y\u00f6netmelik, T\u00fcrkiye Cumhuriyeti ile Azerbaycan Cumhuriyeti aras\u0131nda imzalanan Tercihli Ticaret Anla\u015fmas\u0131n\u0131n ekinde yer alan Tercihli Men\u015fe Kurallar\u0131 ve \u0130dari \u0130\u015fbirli\u011fi Y\u00f6ntemlerine \u0130li\u015fkin Ek-II&#8217;nin uygulanmas\u0131na dair usul ve esaslar\u0131 kapsar.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 3 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bu Y\u00f6netmelik, 10\/7\/2018 tarihli ve 30474 say\u0131l\u0131 Resm\u00ee Gazete`de yay\u0131mlanan 1 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Te\u015fkilat\u0131 Hakk\u0131nda Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesinin 448 inci maddesi ile bu Y\u00f6netmeli\u011fin 1 inci maddesinde belirtilen Ek-II&#8217;ye 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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Tan\u0131mlar<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 4 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bu Y\u00f6netmelikte yer alan;<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) Anla\u015fma:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;T\u00fcrkiye Cumhuriyeti ile Azerbaycan Cumhuriyeti aras\u0131nda imzalanan ve 2 nci maddede belirtilen Tercihli Ticaret Anla\u015fmas\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'>b) Armonize Sistem:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;10\/11\/1988 tarihli ve 3501 say\u0131l\u0131 Kanunla kat\u0131lmam\u0131z uygun bulunan Uyumu Sa\u011flanm\u0131\u015f (Armonize) Mal Tan\u0131m\u0131 ve Kodlama Sistemi Hakk\u0131nda Uluslararas\u0131 S\u00f6zle\u015fmede belirtilen \u015fekilde ve S\u00f6zle\u015fmenin ekinde yer alan pozisyonlar\u0131, alt pozisyonlar\u0131 ve bunlara ait say\u0131sal kodlar\u0131, B\u00f6l\u00fcm, Fas\u0131l ve Alt Pozisyon Notlar\u0131n\u0131 ve Armonize Sistemin yorumu ile ilgili Genel Kurallar\u0131 kapsayan Nomanklat\u00fcr\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'><b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>c) Bakanl\u0131k:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;Ticaret 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'>\u00e7) Elektronik sistem:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;Men\u015fe ispat belgelerinin d\u00fczenlenmesine y\u00f6nelik ba\u015fvurunun yap\u0131lmas\u0131, belgelerin d\u00fczenlenmesi, kontrol edilmesi, onaylanmas\u0131 ve vize i\u015flemlerinin ger\u00e7ekle\u015ftirilmesini sa\u011flamak \u00fczere Bakanl\u0131k ya da Bakanl\u0131k\u00e7a uygun g\u00f6r\u00fclen ki\u015fi ve kurulu\u015flarca elektronik ortamda verilen hizmet ve bu hizmete dair altyap\u0131y\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) E\u015fya:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;Hem girdileri hem de \u00fcr\u00fcnleri,<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) Fabrika \u00e7\u0131k\u0131\u015f fiyat\u0131:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;\u00dcr\u00fcn i\u00e7in bir Taraf \u00dclkedeki nihai i\u015f\u00e7ilik veya i\u015flemin ger\u00e7ekle\u015ftirilmesini \u00fcstlenen imalat\u00e7\u0131ya fabrika \u00e7\u0131k\u0131\u015f\u0131 itibariyle \u00f6denen, kullan\u0131lan b\u00fct\u00fcn madde fiyatlar\u0131n\u0131n d\u00e2hil edilmi\u015f oldu\u011fu elde edilmi\u015f \u00fcr\u00fcn\u00fcn ihrac\u0131nda geri \u00f6denen veya \u00f6denecek yurti\u00e7i vergilerin tenziliyle bulunan fiyat\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'>f) Fas\u0131llar, pozisyonlar ve alt pozisyonlar:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;Armonize Sistemi olu\u015fturan Nomanklat\u00fcrde kullan\u0131lan fas\u0131llar\u0131 (iki haneli kodlar), pozisyonlar\u0131 (d\u00f6rt haneli kodlar) ve alt pozisyonlar\u0131 (alt\u0131 haneli kodlar),<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) Girdi:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;\u00dcr\u00fcn imalat\u0131nda kullan\u0131lan herhangi bir madde, hammadde, par\u00e7a veya aksam ve benzerlerini,<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) Girdilerin k\u0131ymeti:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;Kullan\u0131lan men\u015feli olmayan girdilerin ithalat\u0131 esnas\u0131ndaki g\u00fcmr\u00fck k\u0131ymetini veya bunun bilinmemesi veya tespit edilememesi halinde Taraflardan birinde girdiler i\u00e7in \u00f6denen tespiti m\u00fcmk\u00fcn ilk fiyat\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) G\u00fcmr\u00fck idareleri:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;T\u00fcrkiye&#8217;de Ticaret Bakanl\u0131\u011f\u0131n\u0131 ve Azerbaycan&#8217;da Devlet G\u00fcmr\u00fck Komitesini,<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) G\u00fcmr\u00fck k\u0131ymeti:&nbsp;<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>\u0130thalat \u00fclkesine ihra\u00e7 ama\u00e7l\u0131 sat\u0131\u015flarda di\u011fer tahsil edilebilir vergiler ve \u00f6denen miktarlar da d\u00e2hil olmak \u00fczere e\u015fya i\u00e7in ger\u00e7ekte \u00f6denen veya \u00f6denebilir \u00fccret olan ithal e\u015fyas\u0131n\u0131n sat\u0131\u015f bedelini; e\u015fyan\u0131n sat\u0131\u015f bedeline g\u00f6re belirlenemedi\u011fi hallerde;<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'>1) Ayn\u0131 e\u015fyan\u0131n sat\u0131\u015f bedelini,<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'>2) Benzer e\u015fyan\u0131n sat\u0131\u015f bedelini,<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'>3) \u0130ndirgenmi\u015f k\u0131ymet y\u00f6ntemini,<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'>4) Hesaplanm\u0131\u015f k\u0131ymet y\u00f6ntemini,<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'>5) Geri d\u00f6n\u00fc\u015f y\u00f6ntemi kullan\u0131larak belirlenen bedeli,<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'>i) G\u00fcmr\u00fck ve Men\u015fe Konular\u0131 Alt Komitesi:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;Anla\u015fman\u0131n 19 uncu maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca kurulan Ortak Komitenin alt\u0131nda yer alan alt komite,<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'>j) \u0130hracat\u00e7\u0131:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;Taraf \u00dclkelerden birinde ikamet edip e\u015fyay\u0131 di\u011fer Taraf \u00dclkeye ihra\u00e7 eden, e\u015fyan\u0131n men\u015fe \u00fclkesini ispatlayabilen ve bunu sorumlulu\u011funu \u00fcstlenen ki\u015fiyi,<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'>k) \u0130kamet eden:&nbsp;<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>Taraf \u00dclkedeki ulusal mevzuat uyar\u0131nca ikametg\u00e2h, daimi temsilcili\u011fi, y\u00f6netimi, kay\u0131t ya da yerle\u015fim yeri veya di\u011fer benzer \u00f6zelliklerine g\u00f6re vergiye tabii olan ger\u00e7ek veya t\u00fczel ki\u015fileri, i\u015ftirakleri veya kurulu\u015flar\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'>l) \u0130malat:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;Montaj veya \u00f6zel i\u015flemler de d\u00e2hil olmak \u00fczere sanayi ve tar\u0131m \u00fcr\u00fcnleri \u00fczerinde her t\u00fcrl\u00fc yeterli i\u015f\u00e7ilik veya i\u015flemi,<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'>m) \u0130thalat\u00e7\u0131:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;Taraf \u00dclkelerden birinde ikamet edip di\u011fer Taraf \u00dclkeden e\u015fyay\u0131 sat\u0131n alan ki\u015fiyi,<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'>n) Men\u015feli girdilerin k\u0131ymeti:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(\u0131) bendinde tan\u0131mland\u0131\u011f\u0131 \u015fekilde, gerekli de\u011fi\u015fiklikler yap\u0131larak uygulanan bu t\u00fcr girdilerin k\u0131ymetini,<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'>o) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;E\u015fyan\u0131n tercihli men\u015feini ispat etmek \u00fczere d\u00fczenlenen ve bir \u00f6rne\u011fi EK-1&#8217;de yer alan belgeyi,<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'>\u00f6) Katma de\u011fer:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;Fabrika \u00e7\u0131k\u0131\u015f fiyat\u0131ndan, e\u015fyaya d\u00e2hil edilen di\u011fer Taraf \u00dclke men\u015feli her bir girdinin g\u00fcmr\u00fck k\u0131ymetinin ya da bu k\u0131ymetin bilinmemesi veya tespit edilememesi halinde bir Taraf \u00dclkede girdiler i\u00e7in \u00f6dendi\u011fi do\u011frulanabilir ilk fiyat\u0131n \u00e7\u0131kar\u0131lmas\u0131 ile bulunan de\u011feri,<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'>p) Sevkiyat:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;Bir ihracat\u00e7\u0131dan bir al\u0131c\u0131ya ayn\u0131 anda g\u00f6nderilen, ya da ihracat\u00e7\u0131dan al\u0131c\u0131ya sevkinde tek bir sevk evrak\u0131 kapsam\u0131nda yer alan veya b\u00f6yle bir evrak\u0131n olmamas\u0131 halinde tek bir fatura kapsam\u0131na giren \u00fcr\u00fcnleri,<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'>r) S\u0131n\u0131fland\u0131r\u0131lma:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;\u00dcr\u00fcn veya girdilerin belirli bir fas\u0131l, pozisyon ve alt pozisyon alt\u0131nda s\u0131n\u0131fland\u0131r\u0131lmas\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'>s) Taraflar veya Taraf \u00dclkeler:&nbsp;<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>Karasular\u0131n\u0131 da i\u00e7erecek \u015fekilde T\u00fcrkiye Cumhuriyeti ve Azerbaycan Cumhuriyetini,<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'>\u015f) \u00dcr\u00fcn:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;Bilahare ba\u015fka bir imalat i\u015fleminde girdi olarak kullan\u0131lmas\u0131 s\u00f6z konusu olsa bile imal edilmi\u015f \u00fcr\u00fcn\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'><b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>t) Yetkili idare:<\/span><\/b><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;Taraf \u00dclkenin ulusal mevzuat\u0131 uyar\u0131nca &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;ni d\u00fczenlemeye yetkili idareyi,<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=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130K\u0130NC\u0130 B\u00d6L\u00dcM<o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Men\u015feli \u00dcr\u00fcn Kavram\u0131n\u0131n Tan\u0131m\u0131 ve Ko\u015fullar\u0131<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Men\u015feli \u00fcr\u00fcnler<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 5 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bu Y\u00f6netmeli\u011fin uygulanmas\u0131nda, a\u015fa\u011f\u0131da belirtilen \u00fcr\u00fcnler Taraf \u00dclkelerden biri men\u015feli kabul edilirler:<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) 7 nci maddede belirtildi\u011fi \u015fekilde, tamamen ihracat\u00e7\u0131 Taraf \u00dclkede \u00fcretilen veya elde edilen \u00fcr\u00fcnler.<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) 8 inci maddede belirtildi\u011fi \u015fekilde, ilgili Taraf \u00dclkede yeterli i\u015f\u00e7ilik veya i\u015flemden ge\u00e7irilmi\u015f olmalar\u0131 kayd\u0131yla s\u00f6z konusu Tarafta tamamen elde edilmemi\u015f girdiler ihtiva ederek o Tarafta elde edilen \u00fcr\u00fcnler.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130kili men\u015fe k\u00fcm\u00fclasyonu<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 6 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) 7 nci madde h\u00fck\u00fcmleri sakl\u0131 kalmak \u00fczere, bir Taraf \u00dclke men\u015feli girdiler, di\u011fer Taraf \u00dclkede bir \u00fcr\u00fcne d\u00e2hil edildiklerinde, o Taraf \u00dclke men\u015feli kabul edilirler. Girdi olarak kullan\u0131lacak \u00fcr\u00fcnler 9 uncu maddede at\u0131fta bulunulan i\u015flemlerin \u00f6tesine ge\u00e7en i\u015f\u00e7ilik veya i\u015flemlere tabi tutulmu\u015f olmalar\u0131 kayd\u0131yla bu girdilerin yeterli i\u015f\u00e7ilik veya i\u015fleme tabii tutulmalar\u0131 gerekmez.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Bir Taraf \u00dclkede ger\u00e7ekle\u015ftirilen i\u015f\u00e7ilik veya i\u015flem 9 uncu maddede belirtilen i\u015flemlerin \u00f6tesine ge\u00e7mez ise o Taraf \u00dclkede eklenen katma de\u011ferin imalatta kullan\u0131lan di\u011fer Taraf \u00dclke men\u015feli girdilerin k\u0131ymetini ge\u00e7mesi kayd\u0131yla elde edilen \u00fcr\u00fcn o Taraf \u00dclke men\u015feli 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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Tamamen \u00fcretilmi\u015f veya elde edilmi\u015f \u00fcr\u00fcnler<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 7 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) A\u015fa\u011f\u0131daki \u00fcr\u00fcnler tamamen Taraf \u00dclkelerden birinde \u00fcretilmi\u015f veya elde edilmi\u015f kabul edilirler:<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) Taraf \u00dclkelerin kendi topraklar\u0131ndan, sular\u0131ndan veya deniz yata\u011f\u0131ndan \u00e7\u0131kart\u0131lan i\u015flenmemi\u015f \u00fcr\u00fcnler veya madencilik \u00fcr\u00fcnleri.<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) Ormanc\u0131l\u0131k \u00fcr\u00fcnleri d\u00e2hil Taraf \u00dclkede hasat edilen, toplanan veya harmanlanan bitkisel \u00fcr\u00fcnler.<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) Taraf \u00dclkede do\u011fmu\u015f ve yeti\u015ftirilmi\u015f canl\u0131 hayvanlar.<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) Taraf \u00dclkede yeti\u015ftirilmi\u015f canl\u0131 hayvanlardan elde edilen \u00fcr\u00fcnler.<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) Taraf \u00dclkede do\u011fmu\u015f ve\/veya yeti\u015ftirilmi\u015f hayvanlardan elde edilen \u00fcr\u00fcnler.<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'>e) Taraf \u00dclkede avc\u0131l\u0131k, bal\u0131k\u00e7\u0131l\u0131k veya su \u00fcr\u00fcnleri yeti\u015ftiricili\u011fi faaliyetlerinden elde edilen \u00fcr\u00fcnler.<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'>f) Taraf \u00dclkenin karasular\u0131 d\u0131\u015f\u0131ndaki denizlerden kendi gemileri ile elde edilen bal\u0131k\u00e7\u0131l\u0131k \u00fcr\u00fcnleri ve di\u011fer deniz \u00fcr\u00fcnleri.<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'>g) M\u00fcnhas\u0131ran (e) ve (f) bentlerinde belirtilen \u00fcr\u00fcnlerden kendi fabrika gemilerinin bordalar\u0131nda i\u015flenen ve\/veya \u00fcretilen \u00fcr\u00fcnler.<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'>\u011f) Yaln\u0131zca hammaddelerin geri kazan\u0131lmas\u0131na m\u00fcsait o \u00fclkede toplanan kullan\u0131lm\u0131\u015f girdiler.<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'>h) O \u00fclkede yap\u0131lan imalat i\u015flemleri sonucu ortaya \u00e7\u0131kan at\u0131k ve hurdalar.<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'>\u0131) M\u00fcnhas\u0131ran (a) ila (h) bentlerinde tan\u0131mlanan \u00fcr\u00fcnlerden \u00fcretilen e\u015fya.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Birinci f\u0131kran\u0131n (f) ve (g) bentlerinde belirtilen kendi gemileri veya kendi fabrika gemileri terimi sadece a\u015fa\u011f\u0131da belirtilen gemi ve fabrika gemileri i\u00e7in 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'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>a) Bir Taraf \u00dclkede kay\u0131tl\u0131 veya tescilli olanlar.<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) Bir Taraf \u00dclkenin bayra\u011f\u0131 alt\u0131nda seyredenler.<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'>c) En az y\u00fczde 60&#8217;\u0131 bir Taraf \u00dclke vatanda\u015flar\u0131na ait olanlar veya y\u00f6netim merkezi bir Taraf \u00dclkede bulunan, m\u00fcd\u00fcr veya m\u00fcd\u00fcrleri, y\u00f6netim kurulu veya denetleme kurulu ba\u015fkan\u0131 ve bu kurullar \u00fcyelerinin \u00e7o\u011funlu\u011funun bir Taraf \u00dclke vatanda\u015f\u0131 olan ve ilave olarak, ortakl\u0131k veya limited \u015firket durumunda, sermayesinin en az yar\u0131s\u0131 Taraf \u00dclkelere veya Taraf \u00dclkelerin kamu kurulu\u015flar\u0131 ya da vatanda\u015flar\u0131na ait olanlar.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Yeterli i\u015f\u00e7ilik veya i\u015flem g\u00f6rm\u00fc\u015f \u00fcr\u00fcnler<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 8 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bir Taraf \u00dclkede elde edilen \u00fcr\u00fcnler, imalatlar\u0131nda kullan\u0131lan men\u015feli olmayan girdilerin k\u0131ymetinin, \u00fcr\u00fcn\u00fcn fabrika \u00e7\u0131k\u0131\u015f fiyat\u0131n\u0131n y\u00fczde 45&#8217;ini a\u015fmamas\u0131 kayd\u0131yla 5 inci madde h\u00fck\u00fcmleri kapsam\u0131nda, yeterli derecede i\u015f\u00e7ilik veya i\u015flem g\u00f6rm\u00fc\u015f olarak kabul edilir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Birinci f\u0131kra, 9 uncu madde h\u00fck\u00fcmlerine tabi olarak uygulan\u0131r.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Yetersiz i\u015f\u00e7ilik veya i\u015flemler<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 9 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) A\u015fa\u011f\u0131daki i\u015f\u00e7ilik veya i\u015flemlerin her biri ya da bunlar\u0131n iki veya daha fazlas\u0131n\u0131n bile\u015fimi tek ba\u015f\u0131na imalat\u0131n nihai s\u00fcrecini olu\u015fturmaz:<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) Paketleme.<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) Basit kar\u0131\u015ft\u0131rma.<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) Basit \u015fi\u015feleme, tenekeye veya beherlere koyma, torbalama, sand\u0131klama, kutulama, karton veya tahta \u00fczerine yerle\u015ftirme ve t\u00fcm di\u011fer basit paketleme 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'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>\u00e7) Etiketleme, \u00fcr\u00fcn veya paketler \u00fczerine marka, etiket, logo ve di\u011fer benzeri ay\u0131rt edici i\u015faretleri yap\u0131\u015ft\u0131rma veya basma i\u015flemleri par\u00e7alara ay\u0131rma.<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) Par\u00e7alara b\u00f6lme.<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'>e) Ay\u0131rma veya kalibrasyon.<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'>f) \u0130\u015faretleme.<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'>g) Setler olu\u015fturma.<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'>\u011f) \u00d6zel tasar\u0131m makineler veya alet veya te\u00e7hizat kullan\u0131m\u0131 ve konuyla ilgili e\u011fitim gerektirmeyen faaliyetleri kapsayacak \u015fekilde basit montaj.<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'>h) Nakliyat ve depolama s\u00fcresince \u00fcr\u00fcnlerin iyi \u015fartlarda muhafazas\u0131n\u0131 sa\u011flamaya y\u00f6nelik koruyucu i\u015flemler.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>\u0131) Ambalaj ay\u0131rma ve birle\u015ftirme.<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'>i) Y\u0131kama; temizleme; toz, oksit, ya\u011f, boya veya di\u011fer tabakalardan ar\u0131nd\u0131rma.<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'>j) Dokuma kuma\u015flar\u0131 \u00fct\u00fcleme veya presleme.<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'>k) Basit boyama ve cilalama 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'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>l) Tah\u0131l ve pirinci kabuklar\u0131ndan ay\u0131rma, k\u0131smi veya tam a\u011fartma, parlatma ve perdahlama.<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'>m) \u015eeker renklendirme veya \u015feker topaklar\u0131n\u0131 bi\u00e7imlendirme 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'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>n) Meyvelerin, kuruyemi\u015flerin ve sebzelerin kabuklar\u0131n\u0131 soyma, zarlar\u0131n\u0131 ay\u0131klama, \u00e7ekirdeklerini \u00e7\u0131karma.<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'>o) Keskinle\u015ftirme, basit bileme veya basit kesme.<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'>\u00f6) Eleme, kalburdan ge\u00e7irme, ay\u0131rma, tasnifleme, kalibrasyon, e\u015fle\u015ftirme (girdilerden setler olu\u015fturma d\u00e2hil).<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'>p) Hayvan kesimi.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Belirli bir \u00fcr\u00fcne uygulanan is\u00e7ilik veya i\u015flemin, birinci f\u0131kra h\u00fck\u00fcmleri kapsam\u0131nda yetersiz kabul edilip edilemeyece\u011fine karar verilirken, T\u00fcrkiye&#8217;de veya Azerbaycan&#8217;da ger\u00e7ekle\u015ftirilen i\u015flemlerin t\u00fcm\u00fc bir arada de\u011ferlendirilir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) \u0130\u015flemler esnas\u0131nda \u00f6zel beceriler, makineler, te\u00e7hizat veya ekipman gerekmemesi halinde, bu gibi basit i\u015flemler olarak kabul edilir ve yeterli i\u015flem kriterini kar\u015f\u0131lamaz.<o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u00dc\u00c7\u00dcNC\u00dc B\u00d6L\u00dcM<o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Nitelendirme Birimi, Aksesuarlar, Yedek Par\u00e7alar, Aksam, Setler ve Etkisiz Unsurlar<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Nitelendirme birimi<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 10 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) \u00dcr\u00fcn setlerinin men\u015fe \u00fclkesi tespit edilirken, sette yer alan her bir madde yeterli i\u015f\u00e7ilik ve i\u015flem kriteri uygulanan ayr\u0131 bir nesne olarak de\u011ferlendirilir. Buna g\u00f6re;<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) Muhtelif girdilerin montaj\u0131 veya grupland\u0131r\u0131lmas\u0131ndan olu\u015fan bir \u00fcr\u00fcn, Armonize Sistemde tek bir pozisyonda s\u0131n\u0131fland\u0131r\u0131ld\u0131\u011f\u0131nda, bu \u00fcr\u00fcn\u00fcn t\u00fcm\u00fc, nitelendirme birimini olu\u015fturur.<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) Bir sevkiyat, Armonize Sistemde ayn\u0131 pozisyon i\u00e7inde s\u0131n\u0131fland\u0131r\u0131lan belli say\u0131da ayn\u0131 \u00fcr\u00fcnden olu\u015fuyorsa, her bir \u00fcr\u00fcn bu Y\u00f6netmelik h\u00fck\u00fcmlerinin uygulan\u0131\u015f\u0131 s\u0131ras\u0131nda m\u00fcnferiden de\u011ferlendirilir.<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'>c) Armonize Sistemin 5 inci Genel Kural\u0131 \u00e7er\u00e7evesinde ambalaj, s\u0131n\u0131fland\u0131rma a\u00e7\u0131s\u0131ndan \u00fcr\u00fcne d\u00e2hil ediliyorsa men\u015fe tespiti a\u00e7\u0131s\u0131ndan da \u00fcr\u00fcn\u00fcn par\u00e7as\u0131 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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Aksesuarlar, yedek par\u00e7alar ve aksam<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 11 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bir cihaz, makine, alet veya arac\u0131n par\u00e7as\u0131 beraberinde teslim edilen, normal olarak bir cihaz\u0131n b\u00f6l\u00fcm\u00fc durumundaki ve fiyata d\u00e2hil edilmi\u015f bulunan ve bu nedenle ayr\u0131ca fatura edilmemi\u015f olan aksesuarlar, yedek par\u00e7alar ve aksam; s\u00f6z konusu cihaz, makine, alet veya ara\u00e7 i\u00e7inde m\u00fctalaa edilir.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Setler<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 12 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Armonize Sistemin 3 \u00fcnc\u00fc Genel Kural\u0131nda tan\u0131mlanan setler, kendisini meydana getiren t\u00fcm \u00fcr\u00fcnler men\u015feli \u00fcr\u00fcn ise o \u00fclke men\u015feli olarak addedilir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Bir set, men\u015feli \u00fcr\u00fcnler ve men\u015feli olmayan \u00fcr\u00fcnlerden olu\u015fuyorsa, men\u015feli olmayan \u00fcr\u00fcnlerin k\u0131ymetinin setin fabrika \u00e7\u0131k\u0131\u015f fiyat\u0131n\u0131n %15`ini ge\u00e7memesi kayd\u0131yla set bir b\u00fct\u00fcn olarak men\u015feli 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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Etkisiz unsurlar<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 13 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bir \u00fcr\u00fcn\u00fcn men\u015feli olup olmad\u0131\u011f\u0131n\u0131 belirlemek i\u00e7in imalat\u0131nda kullan\u0131labilecek;<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) Enerji ve yak\u0131t,<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) Tesis ve te\u00e7hizat,<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) Makine ve aletler,<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) \u00dcr\u00fcn\u00fcn nihai bile\u015fimine girmeyen ve girmesi ama\u00e7lanmayan e\u015fyalar\u0131n,<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'>men\u015feini belirlemeye gerek bulunmaz.<o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>D\u00d6RD\u00dcNC\u00dc B\u00d6L\u00dcM<o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u00dclkesel Gereklilikler<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Do\u011frudan nakliyat<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 14 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Anla\u015fma h\u00fck\u00fcmlerinde sa\u011flanan tercihli muamele, sadece bu Y\u00f6netmeli\u011fin gerekliliklerini yerine getirmi\u015f, Taraf \u00dclkeler aras\u0131nda do\u011frudan nakledilen \u00fcr\u00fcnler i\u00e7in uygulan\u0131r. Bununla beraber; \u00fcr\u00fcnler, aktarma veya ge\u00e7ici depolama yoluyla ancak transit ge\u00e7ti\u011fi veya depoland\u0131\u011f\u0131 \u00fclkenin g\u00fcmr\u00fck idarelerinin g\u00f6zetimi alt\u0131nda olmalar\u0131 ve bo\u015faltma, tekrar y\u00fckleme veya iyi ko\u015fullarda muhafaza etmeye y\u00f6nelik i\u015flemler d\u0131\u015f\u0131nda bir i\u015flemden ge\u00e7memi\u015f olmalar\u0131 ko\u015fullar\u0131yla gerekti\u011finde ba\u015fka \u00fclkeler \u00fczerinden nakledilebilir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Bir Taraf \u00dclke men\u015feli \u00fcr\u00fcn, Taraf olmayan \u00dclkeler \u00fczerinden boru hatt\u0131 ile nakledilebilir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) Birinci f\u0131krada yer alan h\u00fck\u00fcmlerin yerine getirildi\u011finin, ithalat\u00e7\u0131 \u00fclkenin g\u00fcmr\u00fck yetkililerine ispat\u0131, a\u015fa\u011f\u0131daki belgelerden birinin ibraz\u0131 yoluyla 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'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>a) \u00dcr\u00fcn\u00fcn, ihracat\u00e7\u0131 \u00fclkeden transit \u00fclkesi arac\u0131l\u0131\u011f\u0131yla ge\u00e7i\u015fini kapsayan tek ta\u015f\u0131ma 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'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>b) Transit \u00fclkesi g\u00fcmr\u00fck idaresince d\u00fczenlenen, \u00fcr\u00fcnlerin tam tan\u0131m\u0131n\u0131 veren; \u00fcr\u00fcnlerin bo\u015faltma ve tekrar y\u00fckleme tarihlerini ve uygulanabildi\u011fi hallerde kullan\u0131lan gemi veya di\u011fer nakil ara\u00e7lar\u0131n\u0131n adlar\u0131n\u0131 g\u00f6steren; \u00fcr\u00fcnlerin transit \u00fclkesi i\u00e7inde hangi ko\u015fullarda kalm\u0131\u015f oldu\u011funu kan\u0131tlayan bir belge.<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'>c) (a) ve (b) bentlerinde belirtilen belgelerin temin edilememesi halinde herhangi bir nevide ikame kan\u0131tlay\u0131c\u0131 belgeler.<o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>BE\u015e\u0130NC\u0130 B\u00d6L\u00dcM<o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>E\u015fyan\u0131n Men\u015feinin \u0130spat\u0131, Men\u015fe \u0130spat Belgesinin D\u00fczenlenmesi ve Vize \u0130\u015flemleri<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>&#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 15 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Azerbaycan men\u015feli \u00fcr\u00fcnler, ithal edilmeleri esnas\u0131nda bir \u00f6rne\u011fi EK-1&#8217;de yer alan &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin ibraz\u0131 \u00fczerine Anla\u015fmadan yararlan\u0131r.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>&#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin \u015fekli, bas\u0131m\u0131 ve da\u011f\u0131t\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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 16 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;, EK-1&#8217;de yer alan bas\u0131m talimat\u0131na ve \u00f6rne\u011fe uygun olarak ve seri numaralar\u0131 verilerek Bakanl\u0131k veya Bakanl\u0131k\u00e7a yetkilendirilen kurulu\u015flarca bast\u0131r\u0131l\u0131r ve ihtiyaca g\u00f6re da\u011f\u0131t\u0131l\u0131r.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221; yaln\u0131zca ihracat\u00e7\u0131 veya ihracat\u00e7\u0131n\u0131n g\u00fcmr\u00fck beyannamesini imzalamakla yetkili kanuni temsilcisi taraf\u0131ndan bu Y\u00f6netmeli\u011fe uygun olarak doldurulmak suretiyle d\u00fczenlenir.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>&#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin doldurulmas\u0131<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><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) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221; a\u015fa\u011f\u0131da yer alan h\u00fck\u00fcmler \u00e7er\u00e7evesinde doldurulur:<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) Belgeler, Taraf \u00dclkelerin resm\u00ee dillerinden birinde veya \u0130ngilizce olarak ihracat\u00e7\u0131 \u00fclkenin ulusal mevzuat h\u00fck\u00fcmleri \u00e7er\u00e7evesinde doldurulur.<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) Belge \u00fczerinde silinti ve birbiri \u00fczerine yaz\u0131lm\u0131\u015f s\u00f6zc\u00fck ve ilaveler bulunamaz ve de\u011fi\u015fiklikler do\u011fru olmayan kay\u0131tlar\u0131n \u00fczeri \u00e7izilerek, gerekli d\u00fczeltmelerin eklenmesi suretiyle yap\u0131l\u0131r. Bu \u015fekilde yap\u0131lan d\u00fczeltmelerin belgeyi d\u00fczenleyen ki\u015fi taraf\u0131ndan imzalanmas\u0131 ve g\u00fcmr\u00fck idaresi taraf\u0131ndan tasdik edilmesi gerekir.<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'>c) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nde bulunmas\u0131 zorunlu bilgilerin elektronik sistem \u00fczerinden beyan edilmesi zorunludur. Bu alanlar ihracat\u00e7\u0131lar veya onun sorumlulu\u011fu alt\u0131nda g\u00fcmr\u00fck beyannamesini imzalamaya yetkili kanuni temsilcileri taraf\u0131ndan eksiksiz doldurulur. Belgelerde kay\u0131tl\u0131 e\u015fyan\u0131n, tan\u0131nmalar\u0131na olanak verecek kesinlikte ve ticari deyimleri ile hi\u00e7bir teredd\u00fcde yer vermeyecek a\u00e7\u0131kl\u0131kta cins, nevi, nitelik ve miktar olarak ayr\u0131nt\u0131l\u0131 bir bi\u00e7imde beyan edilir.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u0130hracat\u00e7\u0131n\u0131n ibraz y\u00fck\u00fcml\u00fcl\u00fc\u011f\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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 18 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221; d\u00fczenlemek isteyen ihracat\u00e7\u0131, belgeleri onaylayacak g\u00fcmr\u00fck idarelerinin ve\/veya Bakanl\u0131k\u00e7a yetkilendirilen kurulu\u015flar\u0131n talep edebilece\u011fi, s\u00f6z konusu \u00fcr\u00fcn\u00fcn men\u015fe stat\u00fcs\u00fc ile bu Y\u00f6netmeli\u011fin di\u011fer h\u00fck\u00fcmlerinin yerine getirilmi\u015f oldu\u011funu tevsik eden ilgili bilgi ve belgeleri vermekle 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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Belgelerin elektronik sistem \u00fczerinden sunulmas\u0131<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><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\u00e7\u0131lar veya yetkili kanuni temsilcileri taraf\u0131ndan 17 nci madde h\u00fck\u00fcmlerine uygun olarak doldurulan &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221; g\u00fcmr\u00fck idareleri ve Bakanl\u0131k\u00e7a yetkilendirilen kurulu\u015flar taraf\u0131ndan onaylanmak \u00fczere elektronik sistem \u00fczerinden sunulur.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Elektronik sistem \u00fczerinde &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221; d\u00fczenlenmesi i\u00e7in, beyanda bulunulan e\u015fyan\u0131n men\u015feinin tespitini teminen, e\u015fyan\u0131n imalat\u0131nda kullan\u0131lan men\u015feli olmayan girdilere uygulanan i\u015flem ve i\u015f\u00e7ili\u011fin, e\u015fyan\u0131n imalat\u0131nda kullan\u0131lan Taraf men\u015feli girdiler ve bu girdiler \u00fczerinde ger\u00e7ekle\u015ftirilen i\u015flem ve i\u015f\u00e7ilikleri g\u00f6steren t\u00fcm bilgi ve belgeler ile birlikte, ihracata ait di\u011fer belgeler, g\u00fcmr\u00fck idaresi taraf\u0131ndan ya da Bakanl\u0131k\u00e7a yetki verilen ki\u015fi ve kurulu\u015flarca kontrol edilmesi i\u00e7in elektronik sisteme y\u00fcklenir. \u0130lgili mevzuat uyar\u0131nca elektronik olarak d\u00fczenlenen ya da beyanda kullan\u0131lmak amac\u0131yla elektronik ortama aktar\u0131lm\u0131\u015f belgelerin ve talep edilmesi halinde as\u0131llar\u0131n\u0131n, Bakanl\u0131k veya Bakanl\u0131k\u00e7a yetkilendirilen ki\u015fi ve kurulu\u015flar\u0131n do\u011frudan eri\u015fimine haz\u0131r halde tutulmas\u0131 zorunludur. Bu t\u00fcrde belge ve bilgiler 27\/10\/1999 tarihli ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununda \u00f6ng\u00f6r\u00fclen belge saklama s\u00fcrelerine tabidir.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>&#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin g\u00fcmr\u00fck idaresince incelenmesi ve vize edilmesi<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 20 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) G\u00fcmr\u00fck idareleri ve Bakanl\u0131k\u00e7a yetkilendirilen kurulu\u015flar, &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin kurallara uygun olarak doldurulup doldurulmad\u0131\u011f\u0131n\u0131 kontrol edip belgede kay\u0131tl\u0131 e\u015fyan\u0131n 5 veya 6 nc\u0131 madde h\u00fck\u00fcmleri gere\u011fince T\u00fcrkiye men\u015feli oldu\u011fu veya say\u0131ld\u0131\u011f\u0131 hususunda, ihracata ait di\u011fer evrak\u0131 da inceleyerek kesin bir kan\u0131ya vard\u0131ktan sonra gerekli i\u015flemleri tamamlar.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Birinci f\u0131kra uyar\u0131nca g\u00fcmr\u00fck idareleri;<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) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin bu Y\u00f6netmelikteki \u015fartlara uygun olup olmad\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'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>b) \u0130hra\u00e7 konusu e\u015fyan\u0131n cins, nevi, nitelik ve miktar itibar\u0131yla men\u015fe ispat belgesindeki kay\u0131tlara uygun olup olmad\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'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>c) \u0130hra\u00e7 konusu e\u015fyan\u0131n men\u015feli oldu\u011funu veya say\u0131ld\u0131\u011f\u0131n\u0131,<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'>\u00fcr\u00fcne ve imalat\u0131nda kullan\u0131lan girdilere ait di\u011fer evrak\u0131n yan\u0131 s\u0131ra, nakliyeciler taraf\u0131ndan verilen kara, demiryolu, hava ve deniz ta\u015f\u0131malar\u0131na ili\u015fkin kon\u015fimento, manifesto, y\u00fck senetleri, fatura ve beyannameye eklenen di\u011fer belgeleri ve gerekti\u011finde muhasebe kay\u0131t ve defterlerini incelemek ve ihra\u00e7 konusu e\u015fyay\u0131 7\/10\/2009 tarihli ve 27369 m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan G\u00fcmr\u00fck Y\u00f6netmeli\u011finde yer alan esaslara g\u00f6re muayene etmek suretiyle kontrol eder.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;, Anla\u015fma ile sa\u011flanan tercihli ticarette yaz\u0131l\u0131 delil olarak ancak g\u00fcmr\u00fck idaresinin m\u00fchr\u00fc veya ka\u015fesi ile h\u00fck\u00fcm ifade etti\u011finden, 21 inci maddenin ikinci f\u0131kras\u0131nda belirtildi\u011fi \u015fekilde al\u0131nan d\u00f6k\u00fcmde, belgenin (12) numaral\u0131 &#8220;Kontrol&#8221; kutusunda elektronik sistem taraf\u0131ndan bas\u0131lan ve beyan\u0131 de\u011ferlendirerek belgeyi vize eden g\u00fcmr\u00fck idaresinin ad\u0131, vize tarihi, g\u00fcmr\u00fck m\u00fchr\u00fc veya ka\u015fesi yer al\u0131r.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>&#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin kullan\u0131ma haz\u0131r hale 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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 21 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) D\u00fczenlenen &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221; fiili ihra\u00e7 ger\u00e7ekle\u015fti\u011fi veya kesinle\u015fti\u011fi anda ihracat\u00e7\u0131ya verilmek \u00fczere haz\u0131r bulundurulur.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) \u0130hracat\u00e7\u0131lar veya onun sorumlulu\u011fu alt\u0131nda g\u00fcmr\u00fck beyannamesini imzalamaya yetkili kanuni temsilcilerince, vize i\u015fleminin tamamlanmas\u0131ndan sonra elektronik sistem \u00fczerinde yer alan bilgilerin 16 nc\u0131 maddeye g\u00f6re belirlenen \u015fekil \u015fartlar\u0131n\u0131 ta\u015f\u0131yan ve ayn\u0131 maddede belirtilen \u015fekilde temin edilen ye\u015fil menevi\u015f zeminli matbu &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221; \u00fczerine yaz\u0131c\u0131 vas\u0131tas\u0131yla d\u00f6k\u00fcm\u00fc al\u0131n\u0131r. D\u00f6k\u00fcm\u00fc al\u0131nan belgenin (13) numaral\u0131 &#8220;Ba\u015fvuru Sahibinin Beyan\u0131&#8221; kutusu ihracat\u00e7\u0131 taraf\u0131ndan imzalan\u0131r.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>&#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin ihracattan sonra verilmesi<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 22 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) 21 inci madde h\u00fck\u00fcmlerine istisna olarak, &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;; hata, istenmeyerek yap\u0131lan ihmal veya \u00f6zel durumlar nedeniyle ihra\u00e7 an\u0131nda d\u00fczenlenmemi\u015f olmas\u0131 veya belgenin d\u00fczenlenmi\u015f ancak teknik nedenlerle ithalatta kabul edilmemi\u015f oldu\u011fu hususunun g\u00fcmr\u00fck idarelerine ve Bakanl\u0131k\u00e7a yetkilendirilen kurulu\u015flara tatmin edici bir \u015fekilde ispat edilmesi halinde, ait oldu\u011fu \u00fcr\u00fcn\u00fcn ihrac\u0131ndan sonra 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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Birinci f\u0131krada belirtilen durumlarda ihracat\u00e7\u0131n\u0131n elektronik sistem \u00fczerinden yapt\u0131\u011f\u0131 talep ilgili g\u00fcmr\u00fck idareleri ve Bakanl\u0131k\u00e7a yetkilendirilen kurulu\u015flar taraf\u0131ndan incelenir. S\u00f6z konusu ihra\u00e7 e\u015fyas\u0131na ait g\u00fcmr\u00fck beyannamesi ve ekleri di\u011fer evrak ile varsa bu i\u015fleme dair dosyalar\u0131n incelenmesi ve kontrol\u00fc sonucunda, ihracat\u00e7\u0131n\u0131n talebinin tamamen uygun oldu\u011fu anla\u015f\u0131ld\u0131\u011f\u0131 takdirde &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221; vize edilerek onaylan\u0131r.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) \u0130hracattan sonra verilen &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin (5) numaral\u0131 &#8220;Resmi G\u00f6zlemler&#8221; kutusunda &#8220;SONRADAN VER\u0130LM\u0130\u015eT\u0130R&#8221;, &#8220;SONRADAN VER\u0130LM\u0130\u015eD\u0130R&#8221; veya &#8220;ISSUED RETROSPECTIVELY&#8221; ibaresi yer al\u0131r. \u0130hracat\u00e7\u0131 \u00fclke yetkili idarelerince bu \u015fekilde d\u00fczenlenen &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;, ithalat\u00e7\u0131 \u00fclke yetkili idarelerince 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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Teknik nedenlerle &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin reddi<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 23 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221; bu Y\u00f6netmelikte \u00f6ng\u00f6r\u00fclen \u015fekilde d\u00fczenlenmemi\u015f ise teknik nedenlerle reddedilebilir. A\u015fa\u011f\u0131da belirtilen;<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) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;, ebat veya renk olarak \u00f6rnekten \u00f6nemli derecede farkl\u0131 olmas\u0131, seri numaras\u0131 bulunmamas\u0131, resmi olarak \u00f6ng\u00f6r\u00fclen dillerden birinde bas\u0131lmamas\u0131 gibi \u00f6ng\u00f6r\u00fclen \u015fekil d\u0131\u015f\u0131nda bir form kullan\u0131larak d\u00fczenlenmesi,<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) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nde (4) numaral\u0131 kutu gibi doldurulmas\u0131 zorunlu kutulardan birinin doldurulmamas\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) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221; (12) numaral\u0131 kutusunun m\u00fch\u00fcrlenmemesi, yetkili olmayan bir idare taraf\u0131ndan onaylanmas\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) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221; onaylan\u0131rken kullan\u0131lan m\u00fchr\u00fcn 30 uncu madde h\u00fck\u00fcmleri uyar\u0131nca \u00f6rne\u011fi g\u00f6nderilmeyen yeni bir m\u00fch\u00fcr 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'>d) \u0130braz edilen &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin orijinal olmay\u0131p fotokopi veya suret 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'>e) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin (4) numaral\u0131 kutusuna Anla\u015fmaya taraf olmayan \u00fclkelerden birinin yaz\u0131lmas\u0131,<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'>gibi teknik nedenlerle kabul edilmeyen &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221; sonradan 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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Teknik nedenlerle reddedilen &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221; \u00fczerine \u0130ngilizce dilinde &#8220;NOT ACCEPTED&#8221; ibaresi yaz\u0131larak ve hangi nedenlerle kabul edilmedi\u011fi de belirtilerek sonradan d\u00fczenlenen yeni bir &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221; almas\u0131 i\u00e7in ithalat\u00e7\u0131ya iade edilir. Ancak g\u00fcmr\u00fck idareleri g\u00fcmr\u00fck i\u015flemlerinin tamamlanmas\u0131ndan sonra kontrol amac\u0131yla veya hile yap\u0131ld\u0131\u011f\u0131ndan \u015f\u00fcphe edilmesi halinde reddedilen &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin bir kopyas\u0131n\u0131 saklayabilir.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>&#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin ikinci n\u00fcsha d\u00fczenlenmesi<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 24 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin \u00e7al\u0131nma, kaybedilme ve hasar g\u00f6rmesi hallerinde ihracat\u00e7\u0131 elektronik sistem \u00fczerinden, ilk belgeyi d\u00fczenleyen g\u00fcmr\u00fck idaresi ve Bakanl\u0131k\u00e7a yetkilendirilen kurulu\u015fun belgenin ikinci bir n\u00fcshas\u0131n\u0131 onaylamas\u0131n\u0131 talep edebilir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) G\u00fcmr\u00fck idareleri ve Bakanl\u0131k\u00e7a yetkilendirilen kurulu\u015flar, kendilerinde bulunan ve ihra\u00e7 i\u015flemi yap\u0131lm\u0131\u015f olan e\u015fyaya ait belgelere ve ilk belgeye uygun olarak d\u00fczenlendi\u011fini tespit ettikten sonra ikinci n\u00fcsha belgeyi onaylar.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) \u0130kinci n\u00fcsha belgenin (12) numaral\u0131 kutusunda ilk men\u015fe ispat belgesinin onay tarihi ve seri numaras\u0131 yer al\u0131r.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(4) \u0130kinci n\u00fcsha belgenin (5) numaral\u0131 &#8220;Resmi G\u00f6zlemler&#8221; kutusunda &#8220;\u0130K\u0130NC\u0130 N\u00dcSHA&#8221;, &#8220;DUPL\u0130KAT&#8221; veya &#8220;DUPLICATE&#8221; ibaresi yer al\u0131r.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>&#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin ge\u00e7erlili\u011fi<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 25 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;, ihracat\u00e7\u0131 \u00fclkedeki onay tarihinden itibaren on ay ge\u00e7erli olur ve bu s\u00fcre zarf\u0131nda ithalat\u00e7\u0131 \u00fclkenin yetkili idarelerine ibraz 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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) \u0130thalat\u00e7\u0131 \u00fclkenin yetkili idarelerine ibraz edilecek &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;, istisnai durumlar nedeniyle birinci f\u0131krada belirtilen s\u00fcreden sonra da uygulanan tercihli muamele \u00e7er\u00e7evesinde 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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) Di\u011fer ge\u00e7 ibraz hallerinde, ithalat\u00e7\u0131 \u00fclkenin yetkili idaresi, e\u015fyan\u0131n belirtilen son tarihten \u00f6nce g\u00fcmr\u00fc\u011fe sunulmu\u015f olmas\u0131 kayd\u0131yla &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;ni kabul edebilir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(4) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin ibraz s\u00fcresinden sonra tercihli muameleden yararlanabilmesi i\u00e7in, bu s\u00fcrenin bitiminden \u00f6nce e\u015fyan\u0131n g\u00fcmr\u00fc\u011fe gelmi\u015f ve yine bu s\u00fcreden \u00f6nce ithalat\u00e7\u0131 veya g\u00fcmr\u00fck beyannamesini imzalamaya yetkili kanuni temsilcisi taraf\u0131ndan yaz\u0131l\u0131 olarak ilgili g\u00fcmr\u00fc\u011fe ba\u015fvurulmu\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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(5) \u0130lgili g\u00fcmr\u00fck idaresi durumu ba\u011fl\u0131 oldu\u011fu b\u00f6lge m\u00fcd\u00fcrl\u00fc\u011f\u00fcne intikal ettirir. \u0130lgili b\u00f6lge m\u00fcd\u00fcrl\u00fc\u011f\u00fc konuyu inceleyerek m\u00fccbir sebep ve ola\u011fan\u00fcst\u00fc hal mevcudiyetine kanaat getirir ve ek s\u00fcre istemine ili\u015fkin gerek\u00e7eleri hakl\u0131 bulur ise belgelerin s\u00fcresini en \u00e7ok bir ay uzatabilir.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>&#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin ibraz\u0131<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><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) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;, g\u00fcmr\u00fck mevzuat\u0131 ve ilgili mevzuat gere\u011fince ithalat\u00e7\u0131 \u00fclkenin yetkili idarelerine ibraz edilir. S\u00f6z konusu yetkili idare, &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin terc\u00fcmesini talep edebilir. Ayr\u0131ca idare beyannameye ek olarak ithalat\u00e7\u0131dan, e\u015fyan\u0131n Anla\u015fman\u0131n ko\u015fullar\u0131na uygunlu\u011funu g\u00f6steren yaz\u0131l\u0131 bilgi ve belgeleri talep edebilir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) E\u015fyan\u0131n tercihli rejiminden yararlanmas\u0131n\u0131 teminen ibraz\u0131 gereken &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin, bu belgeyle ilgili e\u015fyan\u0131n fiili ithalinden evvel veya fiili ithali s\u0131ras\u0131nda ibraz edilememesi ve ilgili ithalat\u00e7\u0131 taraf\u0131ndan e\u015fyan\u0131n bekletilmeden ithalinin istenilmesi durumunda, tercihli rejim uygulanmaz ve indirimsiz vergi nispetleri \u00fczerinden tahakkuk yap\u0131larak vergiler kesin olarak tahsil edilir. Ancak bu kabil e\u015fyan\u0131n fiili ithalini m\u00fcteakip s\u00fcreleri i\u00e7erisinde, usul\u00fcne uygun &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221; i\u015flemi yapan g\u00fcmr\u00fck idaresine ibraz olundu\u011fu takdirde; ibraz olunan &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin ithal edilen e\u015fyaya ait oldu\u011funun g\u00fcmr\u00fck beyannamesi ve ekleri belgelerle kar\u015f\u0131la\u015ft\u0131r\u0131larak anla\u015f\u0131lmas\u0131 ve belgenin ge\u00e7erlilik s\u00fcresinin ge\u00e7irilmemi\u015f oldu\u011funun tespiti kayd\u0131yla tercihli vergi oran\u0131na g\u00f6re hesaplanan vergi tutarlar\u0131 ile tercihsiz vergi oran\u0131na g\u00f6re hesaplanan vergi tutarlar\u0131 aras\u0131ndaki fark m\u00fckelleflerine iade edilir.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Destekleyici 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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 27 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) A\u015fa\u011f\u0131da say\u0131lan belgeler, bir &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221; kapsam\u0131ndaki \u00fcr\u00fcnlerin Taraf \u00dclkelerden biri men\u015feli oldu\u011fu ve bu Y\u00f6netmeli\u011fin di\u011fer ko\u015fullar\u0131n\u0131 yerine getirdi\u011fi hususlar\u0131n\u0131 desteklemek amac\u0131yla 18 inci maddede belirtilen belgeler aras\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'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>a) \u0130hracat\u00e7\u0131 veya tedarik\u00e7i taraf\u0131ndan, s\u00f6z konusu e\u015fyan\u0131n elde edilmesi i\u00e7in ger\u00e7ekle\u015ftirilen i\u015flemleri belgeleyici nitelikte; \u00f6rne\u011fin hesaplar\u0131nda veya i\u00e7 muhasebesinde yer alan do\u011frudan kan\u0131tlar.<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) Taraf \u00dclkelerden birinde d\u00fczenlenmi\u015f veya haz\u0131rlanm\u0131\u015f, imalatta kullan\u0131lan girdilerin men\u015fe stat\u00fcs\u00fcn\u00fc tevsik eden, i\u00e7 mevzuat uyar\u0131nca kullan\u0131lan 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'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>c) Taraf \u00dclkelerden birinde d\u00fczenlenmi\u015f veya haz\u0131rlanm\u0131\u015f, girdiler \u00fczerinde bu \u00dclkelerde yap\u0131lan i\u015f\u00e7ilik veya i\u015flemi tevsik eden, i\u00e7 mevzuat uyar\u0131nca kullan\u0131lan belgeler.<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) Kullan\u0131lan girdilerin men\u015fe stat\u00fcs\u00fcn\u00fc tevsik etmek \u00fczere, Taraf \u00dclkelerden birinde bu Y\u00f6netmelik h\u00fck\u00fcmleri uyar\u0131nca d\u00fczenlenmi\u015f veya haz\u0131rlanm\u0131\u015f &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>&#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221; ve tevsik edici belgelerin muhafazas\u0131<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><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) Y\u00fcr\u00fcrl\u00fckteki kanunlarda \u00f6ng\u00f6r\u00fclen s\u00fcreler sakl\u0131 kalmak \u00fczere;<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) Elektronik sistem \u00fczerinden &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221; d\u00fczenlemek isteyen ihracat\u00e7\u0131, 18 inci maddede belirtilen belgeleri,<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) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;ni onaylayan g\u00fcmr\u00fck idareleri ve Bakanl\u0131k\u00e7a yetkilendirilen kurulu\u015flar ihracat\u00e7\u0131 taraf\u0131ndan kendilerine sunulan di\u011fer t\u00fcm vesaiki,<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) \u0130thalat\u00e7\u0131 \u00fclkenin yetkili idareleri, kendilerine ibraz edilen &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;ni,<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'>en az \u00fc\u00e7 y\u0131l muhafaza 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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Farkl\u0131l\u0131klar ve \u015fekli hatalar<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 29 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;ndeki beyanlar ile \u00fcr\u00fcnlerin ithalat i\u015flemlerini yerine getirmek amac\u0131yla g\u00fcmr\u00fck idarelerine ibraz edilen belgelerdeki ifadeler aras\u0131nda k\u00fc\u00e7\u00fck farkl\u0131l\u0131klar\u0131n bulunmas\u0131, belgenin g\u00fcmr\u00fc\u011fe sunulan \u00fcr\u00fcnlere tekab\u00fcl etti\u011finin kesin olarak ortaya konmas\u0131 kayd\u0131yla s\u00f6z konusu &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin ge\u00e7erlili\u011fini kendili\u011finden ortadan kald\u0131rmaz.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin \u00fczerindeki ifadelerin do\u011frulu\u011fu \u00fczerinde \u015f\u00fcphe yaratmas\u0131 s\u00f6z konusu olmayan, yaz\u0131m hatas\u0131 gibi bariz maddi hatalar, bu belgelerin reddedilmesini gerektirmez.<o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>ALTINCI B\u00d6L\u00dcM<o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Yetkili \u0130dareler Aras\u0131nda \u0130\u015fbirli\u011fi<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>M\u00fch\u00fcr ve adreslerin iletilmesi<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 30 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Taraf \u00dclkelerin yetkili idareleri, kendi idarelerinde &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;ni onaylarken kulland\u0131klar\u0131 m\u00fch\u00fcrlerin \u00f6rnek bask\u0131lar\u0131n\u0131 ve &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin kontrol\u00fcnden sorumlu yetkili idarelerinin adreslerini birbirlerine iletir. Bu bilgilerdeki de\u011fi\u015fiklikler, di\u011fer Taraf\u0131n yetkili idarelerine, de\u011fi\u015fikli\u011fin hangi tarih itibar\u0131yla ge\u00e7erli olaca\u011f\u0131n\u0131 belirtmek suretiyle bildirilir.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Kar\u015f\u0131l\u0131kl\u0131 yard\u0131m<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 31 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Taraf \u00fclkeler, yetkili idareleri vas\u0131tas\u0131yla birbirlerine &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin ge\u00e7erliliklerinin ve bu belgelerde yer alan bilgilerin do\u011frulu\u011funun kontrol\u00fcnde yard\u0131mc\u0131 olur.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Sonradan kontrol talebi<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 32 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) \u0130thalat\u00e7\u0131 \u00fclke yetkili idareleri, &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin sonradan kontrol\u00fcn\u00fc talep edebilir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) \u0130thalat\u00e7\u0131 \u00fclke yetkili idaresi, ihracat\u00e7\u0131 \u00fclke yetkili idaresince verilen &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin ger\u00e7ekli\u011fi veya e\u015fyan\u0131n ger\u00e7ek men\u015feine ili\u015fkin bilgilerin do\u011frulu\u011fu hakk\u0131nda makul bir \u015f\u00fcphesi oldu\u011funda veya sondaj usul\u00fc ile yapaca\u011f\u0131 kontrol sonucunda an\u0131lan belgeleri sonradan kontrol talebi ile 20 nci madde h\u00fck\u00fcmleri \u00e7er\u00e7evesinde onaylayan ihracat\u00e7\u0131 \u00fclke yetkili idaresine geri 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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) \u0130thalat\u00e7\u0131 \u00fclke yetkili idareleri, &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221; ve faturay\u0131, yahut bu belgelerin birer kopyas\u0131n\u0131, gerekti\u011finde ara\u015ft\u0131rman\u0131n gerek\u00e7elerini de belirterek ihracat\u00e7\u0131 \u00fclkenin yetkili idarelerine geri g\u00f6nderir. &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nde yer alan bilgilerin do\u011fru olmad\u0131\u011f\u0131 kanaatini uyand\u0131ran elde edilmi\u015f t\u00fcm belge ve bilgi, kontrol talebini desteklemek \u00fczere g\u00f6nderilir.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Sonradan kontrol 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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 33 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin kontrol talebi, bu belgelerin Bakanl\u0131\u011fa (ilgili b\u00f6lge m\u00fcd\u00fcrl\u00fc\u011f\u00fcne) g\u00f6nderilmesi suretiyle 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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin kontrol talebi; (12) numaral\u0131 kutunun, &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;ne ili\u015fkin kontrol talebinde bulunan ithalat\u00e7\u0131 \u00fclke yetkili idaresinin ad\u0131 ve a\u00e7\u0131k posta adresi, yaz\u0131 makinesi veya m\u00fcrekkepli kalemle ve matbaa harfleri ile yaz\u0131larak doldurulmas\u0131 suretiyle 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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) Kontrol talebinde bulunulan yer ve tarih belirtilip m\u00fch\u00fcr, imza ve ka\u015fe koymak suretiyle onaylan\u0131r.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Sonradan kontrol talebinin incelenmesi<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 34 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Kontrol, ihracat\u00e7\u0131 \u00fclke yetkili idaresi taraf\u0131ndan yap\u0131l\u0131r. Bu ama\u00e7la, ihracat\u00e7\u0131 \u00fclke yetkili idaresi, her t\u00fcrl\u00fc delil talep etme ve ihracat\u00e7\u0131n\u0131n hesaplar\u0131n\u0131 denetleme veya gerekli g\u00f6rd\u00fc\u011f\u00fc di\u011fer kontrolleri yapabilme yetkisine sahiptir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) \u0130hracat\u00e7\u0131 \u00fclke yetkili idareleri &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin kontrol sonucunu (12) numaral\u0131 kutuyu a\u015fa\u011f\u0131daki \u015fekilde doldurmak suretiyle belirtir:<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) Birinci veya ikinci maddelerden uygun olan\u0131n \u00f6n\u00fcne (x) i\u015fareti konur.<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) Kontrol\u00fc yapan yetkili idarenin ad\u0131 ve kontrol tarihi yaz\u0131l\u0131r.<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'>c) Okunabilir m\u00fch\u00fcr, imza ve ka\u015fe koymak suretiyle onaylan\u0131r.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Sonradan kontrol sonu\u00e7lar\u0131<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 35 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Sonradan kontrol talebinde bulunan ithalat\u00e7\u0131 \u00fclke yetkili idaresi, kontrol sonucundan en k\u0131sa zamanda haberdar edilir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Kontrol sonu\u00e7lar\u0131nda belgelerin ger\u00e7ek olup olmad\u0131\u011f\u0131, s\u00f6z konusu \u00fcr\u00fcnlerin Taraf \u00dclkelerden biri men\u015feli olarak kabul edilip edilemeyece\u011fi ve bu Y\u00f6netmeli\u011fin di\u011fer h\u00fck\u00fcmlerine uygun olup olmad\u0131\u011f\u0131 hususlar\u0131 a\u00e7\u0131k\u00e7a belirtilir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) \u0130thalat\u00e7\u0131 \u00fclke yetkili idaresine ibraz edilen &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin sonradan kontrol i\u015flemine tabi tutulmas\u0131 halinde, s\u00f6z konusu belge kapsam\u0131 e\u015fyan\u0131n kanuni vergisi ile tercihli vergisi aras\u0131ndaki fark kadar nakit veya teminat mektubu al\u0131narak e\u015fyan\u0131n g\u00fcmr\u00fck i\u015flemleri tamamlan\u0131r. Sonradan kontrol amac\u0131yla g\u00f6nderilen &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin, ihracat\u00e7\u0131 \u00fclke yetkili idaresince do\u011frulu\u011funun teyidi yap\u0131larak geri g\u00f6nderilmesinden sonra teminata ba\u011flanan g\u00fcmr\u00fck vergileri iade edilir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(4) Makul \u015f\u00fcphe durumlar\u0131nda, on ay i\u00e7inde cevap al\u0131namamas\u0131 veya cevapta s\u00f6z konusu belgelerin do\u011frulu\u011funun ya da \u00fcr\u00fcnlerin ger\u00e7ek men\u015feinin tespitine imk\u00e2n verecek \u00f6l\u00e7\u00fcde yeterli bilginin bulunmamas\u0131 halinde, talepte bulunan ithalat\u00e7\u0131 \u00fclke yetkili idareleri, istisnai durumlar hari\u00e7 olmak \u00fczere s\u00f6z konusu e\u015fyaya Anla\u015fma h\u00fck\u00fcmlerinin uygulanmas\u0131n\u0131 reddedebilir.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Anla\u015fmazl\u0131klar\u0131n \u00e7\u00f6z\u00fcm\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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 36 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bu Y\u00f6netmelik esaslar\u0131 \u00e7er\u00e7evesinde yap\u0131lacak uygulamada meydana gelecek teredd\u00fct ve anla\u015fmazl\u0131klar, bu Y\u00f6netmeli\u011fe ili\u015fkin i\u015flemlerin y\u00fcr\u00fct\u00fclmesiyle g\u00f6revli kurulu\u015flarca Bakanl\u0131\u011fa (Uluslararas\u0131 Anla\u015fmalar ve Avrupa Birli\u011fi Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcne) iletilir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Bu teredd\u00fct ve anla\u015fmazl\u0131klardan 32 ila 35 inci maddelerde belirtilen sonradan kontrol i\u015flemlerine ili\u015fkin olup Taraf \u00dclkeler yetkili idarelerince kendi aralar\u0131nda \u00e7\u00f6z\u00fcmlenemeyenler veya 1 inci maddede belirtilen Anla\u015fman\u0131n &#8220;Men\u015feli \u00dcr\u00fcnler Kavram\u0131n\u0131n Tan\u0131m\u0131 ve \u0130dari \u0130\u015fbirli\u011fi Y\u00f6ntemlerine \u0130li\u015fkin Ek II&#8221;nin yorumlanmas\u0131nda ortaya \u00e7\u0131kan sorunlar G\u00fcmr\u00fck ve Men\u015fe Konular\u0131 Alt Komitesine sunulur.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(3) Tatmin edici bir \u00e7\u00f6z\u00fcme var\u0131lamamas\u0131 halinde, etkilenen Taraf, Anla\u015fman\u0131n &#8220;Anla\u015fmazl\u0131klar\u0131n \u00c7\u00f6z\u00fcm\u00fc&#8221; b\u00f6l\u00fcm\u00fcndeki anla\u015fmazl\u0131klar\u0131n \u00e7\u00f6z\u00fcm\u00fc mekanizmas\u0131na ba\u015fvurabilir. Bu durumda, Alt Komitede yap\u0131lan de\u011ferlendirmeler, anla\u015fmazl\u0131klar\u0131n \u00e7\u00f6z\u00fcm\u00fc mekanizmas\u0131nda olu\u015fturulan dan\u0131\u015fma s\u00fcrecinde dikkate al\u0131n\u0131r.<o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>YED\u0130NC\u0130 B\u00d6L\u00dcM<o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>\u00c7e\u015fitli ve Son H\u00fck\u00fcmler<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Yapt\u0131r\u0131mlar<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 37 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bu Y\u00f6netmelik h\u00fck\u00fcmlerine ayk\u0131r\u0131 fiiller hakk\u0131nda 4458 say\u0131l\u0131 Kanun, 21\/3\/2007 tarihli ve 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu ile y\u00fcr\u00fcrl\u00fckteki ilgili di\u011fer mevzuat h\u00fck\u00fcmleri uygulan\u0131r.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Serbest b\u00f6lgeler<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 38 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Yetkili G\u00fcmr\u00fck \u0130daresi, nakliyeleri esnas\u0131nda bir serbest b\u00f6lgeyi kullanan ve bir men\u015fe ispat belgesi kapsam\u0131nda ticarete konu olan e\u015fyan\u0131n ba\u015fka e\u015fyayla de\u011fi\u015ftirilmemesinin veya hasara u\u011framas\u0131n\u0131 \u00f6nleyici normal i\u015flemler d\u0131\u015f\u0131ndaki herhangi bir i\u015fleme tabi tutulmamas\u0131n\u0131n temini konusundaki her t\u00fcrl\u00fc tedbiri al\u0131r.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>(2) Birinci f\u0131kra h\u00fck\u00fcmlerine istisna olarak, Taraf \u00dclkelerden biri men\u015feli herhangi bir \u00fcr\u00fcn, bir men\u015fe ispat belgesi kapsam\u0131nda bir serbest b\u00f6lgeye ithal edildi\u011fi ve bir i\u015f\u00e7ilik veya i\u015flemden ge\u00e7irildi\u011fi takdirde, tatbik edilmi\u015f olan i\u015f\u00e7ilik veya i\u015flemin bu Y\u00f6netmelik h\u00fck\u00fcmlerine uygun olmas\u0131 ko\u015fuluyla ihracat\u00e7\u0131n\u0131n talebi \u00fczerine yeni bir &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221; ilgili g\u00fcmr\u00fck idaresi veya Bakanl\u0131k\u00e7a yetkilendirilen ki\u015fi veya kurulu\u015flar taraf\u0131ndan d\u00fczenlenir.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Di\u011fer 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-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 39 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bu Y\u00f6netmelikte yer almayan hususlar hakk\u0131nda G\u00fcmr\u00fck Y\u00f6netmeli\u011finin ilgili h\u00fck\u00fcmleri uygulan\u0131r.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Transit haldeki veya antrepodaki e\u015fyaya ili\u015fkin ge\u00e7ici h\u00fck\u00fcmler<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>GE\u00c7\u0130C\u0130 MADDE 1 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bu Y\u00f6netmelik h\u00fck\u00fcmlerine uygun olan ve Anla\u015fman\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihte transit halinde olan ya da antrepolarda veya serbest b\u00f6lgelerde ge\u00e7ici depolanan e\u015fyaya, ithalat\u00e7\u0131 \u00fclkenin g\u00fcmr\u00fck idaresine s\u00f6z konusu tarihten itibaren d\u00f6rt ay i\u00e7inde, e\u015fyan\u0131n 14 \u00fcnc\u00fc madde h\u00fck\u00fcmleri \u00e7er\u00e7evesinde do\u011frudan nakledilmi\u015f oldu\u011funu g\u00f6steren belgelerle beraber ihracat\u00e7\u0131 \u00fclkenin g\u00fcmr\u00fck idaresince sonradan verilmi\u015f bir &#8220;TR-AZ Men\u015fe \u0130spat Belgesi&#8221;nin sunulmas\u0131 kayd\u0131yla tercihli rejim uygulanabilir.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Y\u00fcr\u00fcrl\u00fck<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 40 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bu Y\u00f6netmelik 1\/3\/2021 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<o:p><\/o:p><\/span><\/p><p class=mbaslik style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>Y\u00fcr\u00fctme<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>MADDE 41 &#8211;<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;(1) Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Ticaret Bakan\u0131 y\u00fcr\u00fct\u00fcr.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:9.0pt;color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/b><\/p><p class=MsoNormal><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:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:TR'>DDP Mevzuat Bilgilendirme Servisi<o:p><\/o:p><\/span><\/p><\/div><\/body><\/html><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>T\u00fcrkiye Cumhuriyeti ile Azerbaycan Cumhuriyeti Aras\u0131nda Tercihli Ticaret Anla\u015fmas\u0131 \u00c7er\u00e7evesindeki Ticarette E\u015fyan\u0131n Tercihli Men\u015feinin Tespiti Hakk\u0131nda Y\u00f6netmelik T\u00fcrkiye Cumhuriyeti ile Azerbaycan Cumhuriyeti aras\u0131nda imzalanan Tercihli Ticaret Anla\u015fmas\u0131 kapsam\u0131nda 04 Mart tarihinde TR-AZ anla\u015fma kapsam\u0131nda yap\u0131lacak i\u015flemlerle alakal\u0131 yaz\u0131 payla\u015f\u0131lm\u0131\u015ft\u0131. Payla\u015f\u0131lan yaz\u0131da men\u015fe tespiti \u00e7al\u0131\u015fmalar\u0131n\u0131n devam etti\u011fi sonu\u00e7lanana kadar yap\u0131lacak i\u015flemlerde vergilerin teminata ba\u011flanmas\u0131 uygulamas\u0131na yer<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/tr-az_mense_tespiti_yonetmeligi\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":28529,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-38479","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\/38479","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=38479"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38479\/revisions"}],"predecessor-version":[{"id":38481,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38479\/revisions\/38481"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/28529"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=38479"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=38479"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=38479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}