{"id":38641,"date":"2021-06-01T14:02:33","date_gmt":"2021-06-01T14:02:33","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=38641"},"modified":"2021-06-01T14:04:01","modified_gmt":"2021-06-01T14:04:01","slug":"ingiltere_ile_sta_anlasmasi_guncellemesi","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/ingiltere_ile_sta_anlasmasi_guncellemesi\/","title":{"rendered":"ingiltere STA g\u00fcncellemesi"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"38641\" class=\"elementor elementor-38641\" 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-2e778689 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"2e778689\" 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-13348ae1 elementor-column elementor-col-100 elementor-top-column\" data-id=\"13348ae1\" 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-a63c874 elementor-widget elementor-widget-heading\" data-id=\"a63c874\" 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\">\u0130ngiltere STA g\u00fcncellemesi <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64b501d elementor-widget elementor-widget-text-editor\" data-id=\"64b501d\" 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:Wingdings;\n\tpanose-1:5 0 0 0 0 0 0 0 0 0;}\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@font-face\n\t{font-family:\"Palatino Linotype\";\n\tpanose-1:2 4 5 2 5 5 5 3 3 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;}\na:link, span.MsoHyperlink\n\t{mso-style-priority:99;\n\tcolor:blue;\n\ttext-decoration:underline;}\na:visited, span.MsoHyperlinkFollowed\n\t{mso-style-priority:99;\n\tcolor:purple;\n\ttext-decoration:underline;}\np\n\t{mso-style-priority:99;\n\tmso-margin-top-alt:auto;\n\tmargin-right:0cm;\n\tmso-margin-bottom-alt:auto;\n\tmargin-left:0cm;\n\tfont-size:12.0pt;\n\tfont-family:\"Times New Roman\",\"serif\";}\np.MsoAcetate, li.MsoAcetate, div.MsoAcetate\n\t{mso-style-priority:99;\n\tmso-style-link:\"Balon Metni Char\";\n\tmargin:0cm;\n\tmargin-bottom:.0001pt;\n\tfont-size:8.0pt;\n\tfont-family:\"Tahoma\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\np.MsoListParagraph, li.MsoListParagraph, div.MsoListParagraph\n\t{mso-style-priority:34;\n\tmargin-top:0cm;\n\tmargin-right:0cm;\n\tmargin-bottom:0cm;\n\tmargin-left:36.0pt;\n\tmargin-bottom:.0001pt;\n\tfont-size:11.0pt;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\nspan.E-postaStili17\n\t{mso-style-type:personal-compose;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tcolor:windowtext;}\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\";}\np.balk11pt, li.balk11pt, div.balk11pt\n\t{mso-style-name:balk11pt;\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.ortabalkbold, li.ortabalkbold, div.ortabalkbold\n\t{mso-style-name:ortabalkbold;\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.metin, li.metin, div.metin\n\t{mso-style-name:metin;\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.normal1\n\t{mso-style-name:normal1;}\n.MsoChpDefault\n\t{mso-style-type:export-only;\n\tmso-fareast-language:EN-US;}\n@page WordSection1\n\t{size:612.0pt 792.0pt;\n\tmargin:70.85pt 70.85pt 70.85pt 70.85pt;}\ndiv.WordSection1\n\t{page:WordSection1;}\n\/* List Definitions *\/\n@list l0\n\t{mso-list-id:1473207154;\n\tmso-list-type:hybrid;\n\tmso-list-template-ids:904809634 69140481 69140483 69140485 69140481 69140483 69140485 69140481 69140483 69140485;}\n@list l0:level1\n\t{mso-level-number-format:bullet;\n\tmso-level-text:\\F0B7;\n\tmso-level-tab-stop:none;\n\tmso-level-number-position:left;\n\ttext-indent:-18.0pt;\n\tfont-family:Symbol;}\n@list l0:level2\n\t{mso-level-number-format:bullet;\n\tmso-level-text:o;\n\tmso-level-tab-stop:none;\n\tmso-level-number-position:left;\n\ttext-indent:-18.0pt;\n\tfont-family:\"Courier New\";}\n@list l0:level3\n\t{mso-level-number-format:bullet;\n\tmso-level-text:\\F0A7;\n\tmso-level-tab-stop:none;\n\tmso-level-number-position:left;\n\ttext-indent:-18.0pt;\n\tfont-family:Wingdings;}\n@list l0:level4\n\t{mso-level-number-format:bullet;\n\tmso-level-text:\\F0B7;\n\tmso-level-tab-stop:none;\n\tmso-level-number-position:left;\n\ttext-indent:-18.0pt;\n\tfont-family:Symbol;}\n@list l0:level5\n\t{mso-level-number-format:bullet;\n\tmso-level-text:o;\n\tmso-level-tab-stop:none;\n\tmso-level-number-position:left;\n\ttext-indent:-18.0pt;\n\tfont-family:\"Courier New\";}\n@list l0:level6\n\t{mso-level-number-format:bullet;\n\tmso-level-text:\\F0A7;\n\tmso-level-tab-stop:none;\n\tmso-level-number-position:left;\n\ttext-indent:-18.0pt;\n\tfont-family:Wingdings;}\n@list l0:level7\n\t{mso-level-number-format:bullet;\n\tmso-level-text:\\F0B7;\n\tmso-level-tab-stop:none;\n\tmso-level-number-position:left;\n\ttext-indent:-18.0pt;\n\tfont-family:Symbol;}\n@list l0:level8\n\t{mso-level-number-format:bullet;\n\tmso-level-text:o;\n\tmso-level-tab-stop:none;\n\tmso-level-number-position:left;\n\ttext-indent:-18.0pt;\n\tfont-family:\"Courier New\";}\n@list l0:level9\n\t{mso-level-number-format:bullet;\n\tmso-level-text:\\F0A7;\n\tmso-level-tab-stop:none;\n\tmso-level-number-position:left;\n\ttext-indent:-18.0pt;\n\tfont-family:Wingdings;}\nol\n\t{margin-bottom:0cm;}\nul\n\t{margin-bottom:0cm;}\n--><\/style><!--[if gte mso 9]><xml>\n<o:shapedefaults v:ext=\"edit\" spidmax=\"1026\" \/>\n<\/xml><![endif]--><!--[if gte mso 9]><xml>\n<o:shapelayout v:ext=\"edit\">\n<o:idmap v:ext=\"edit\" data=\"1\" \/>\n<\/o:shapelayout><\/xml><![endif]--><\/head><body lang=TR link=blue vlink=purple><div class=WordSection1><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-family:Symbol'><span style='mso-list:Ignore'>\u00b7<span style='font:7.0pt \"Times New Roman\"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/span><![endif]>Men\u015fe Kurallar\u0131 ve Men\u015fe \u0130\u015flemlerine \u0130li\u015fkin Protokol&#8221;\u00fcn uygulanmas\u0131na dair usul ve esaslar.<o:p><\/o:p><\/p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-family:Symbol'><span style='mso-list:Ignore'>\u00b7<span style='font:7.0pt \"Times New Roman\"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/span><![endif]>Men\u015fe beyan\u0131n\u0131n ge\u00e7erlilik s\u00fcresi d\u00fczenlendi\u011fi tarihten itibaren 12 ayd\u0131r.<o:p><\/o:p><\/p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-family:Symbol'><span style='mso-list:Ignore'>\u00b7<span style='font:7.0pt \"Times New Roman\"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/span><![endif]>Anla\u015fma \u00e7er\u00e7evesinde tercihli tarife i\u00e7in gerekli ko\u015fullar\u0131 kar\u015f\u0131lad\u0131\u011f\u0131n\u0131 a\u00e7\u0131k\u00e7a beyan eden <a href=\"https:\/\/www.ddp.com.tr\/TR\/wp-content\/uploads\/2021\/06\/ingiltere_mense_beyani-ek4.pdf\">ek4<\/a> metni.<o:p><\/o:p><\/p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo1'><![if !supportLists]><span style='font-family:Symbol'><span style='mso-list:Ignore'>\u00b7<span style='font:7.0pt \"Times New Roman\"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/span><\/span><\/span><![endif]>Bu y\u00f6netmelikle 25\/5\/2021 tarihli ve 31491 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan T\u00fcrkiye Cumhuriyeti ile B\u00fcy\u00fck Britanya ve Kuzey \u0130rlanda Birle\u015fik Krall\u0131\u011f\u0131 Aras\u0131nda Serbest Ticaret Anla\u015fmas\u0131 Kapsam\u0131 Ticarette E\u015fyan\u0131n Tercihli Men\u015feinin Tespiti Hakk\u0131nda Y\u00f6netmelik y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r ancak 29 uncu madde ile y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan Y\u00f6netmeli\u011fin 29 uncu maddesiyle d\u00fczenlenen sevk halindeki veya antrepodaki e\u015fyaya ili\u015fkin h\u00fck\u00fcmlerin uygulanmas\u0131na 1\/1\/2021-31\/12\/2021 tarihleri aras\u0131nda devam edilir.<o:p><\/o:p><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=\"100%\" style='width:100.0%;border-collapse:collapse'><tr style='height:15.85pt'><td width=244 style='width:146.55pt;border:none;border-bottom:solid #660066 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;height:15.85pt'><p class=MsoNormal style='line-height:12.0pt'><span style='font-size:8.0pt;font-family:\"Arial\",\"sans-serif\"'>30 May\u0131s 2021 PAZAR<\/span><span style='font-size:12.0pt'><o:p><\/o:p><\/span><\/p><\/td><td width=244 style='width:146.55pt;border:none;border-bottom:solid #660066 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;height:15.85pt;border-image: initial'><p class=MsoNormal align=center style='text-align:center;line-height:12.0pt'><b><span style='font-family:\"Palatino Linotype\",\"serif\";color:maroon'>Resm\u00ee Gazete<\/span><\/b><span style='font-size:12.0pt'><o:p><\/o:p><\/span><\/p><\/td><td width=244 style='width:146.35pt;border:none;border-bottom:solid #660066 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;height:15.85pt;border-image: initial'><p align=right style='text-align:right'><span style='font-size:8.0pt;font-family:\"Arial\",\"sans-serif\"'>Say\u0131 : 31496<\/span><o:p><\/o:p><\/p><\/td><\/tr><tr style='height:24.0pt'><td width=732 colspan=3 style='width:439.45pt;padding:0cm 5.4pt 0cm 5.4pt;height:24.0pt'><p align=center style='text-align:center'><b><span style='font-size:9.0pt;font-family:\"Arial\",\"sans-serif\";color:navy'>Y\u00d6NETMEL\u0130K<\/span><\/b><o:p><\/o:p><\/p><\/td><\/tr><tr style='height:24.0pt'><td width=732 colspan=3 style='width:439.45pt;padding:0cm 5.4pt 0cm 5.4pt;height:24.0pt'><p class=balk11pt style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><u><span style='font-size:9.0pt'>Ticaret Bakanl\u0131\u011f\u0131ndan:<\/span><\/u><u><span style='font-size:11.0pt'><o:p><\/o:p><\/span><\/u><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>T\u00dcRK\u0130YE-B\u0130RLE\u015e\u0130K KRALLIK ORTAK KOM\u0130TES\u0130N\u0130N T\u00dcRK\u0130YE CUMHUR\u0130YET\u0130<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>\u0130LE B\u00dcY\u00dcK BR\u0130TANYA VE KUZEY \u0130RLANDA B\u0130RLE\u015e\u0130K KRALLI\u011eI ARASINDA<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>SERBEST T\u0130CARET ANLA\u015eMASI EK\u0130 MEN\u015eE PROTOKOL\u00dcN\u00dc DE\u011e\u0130\u015eT\u0130REN<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>15\/3\/2021 TAR\u0130HL\u0130 VE 2\/2021 SAYILI KARARI KAPSAMI T\u0130CARETTE<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>E\u015eYANIN TERC\u0130HL\u0130 MEN\u015eE\u0130N\u0130N TESP\u0130T\u0130<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>HAKKINDA Y\u00d6NETMEL\u0130K<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>&nbsp;<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>Ama\u00e7, Kapsam, Dayanak ve Tan\u0131mlar<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Ama\u00e7<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 1 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bu Y\u00f6netmeli\u011fin amac\u0131; 29 Aral\u0131k 2020 tarihinde Ankara&#8217;da imzalanan 7266 say\u0131l\u0131 Kanunla onaylanmas\u0131 uygun bulunan ve 24\/2\/2021 tarihli ve 3577 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile onaylanan T\u00fcrkiye Cumhuriyeti ile B\u00fcy\u00fck Britanya ve Kuzey \u0130rlanda Birle\u015fik Krall\u0131\u011f\u0131 Aras\u0131nda Serbest Ticaret Anla\u015fmas\u0131n\u0131n ekinde yer alan &#8220;Men\u015fe Kurallar\u0131 ve Men\u015fe \u0130\u015flemlerine \u0130li\u015fkin Protokol&#8221;\u00fcn uygulanmas\u0131na dair usul ve esaslar\u0131 d\u00fczenlemektir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Kapsam<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 2 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bu Y\u00f6netmelik, T\u00fcrkiye Cumhuriyeti ile B\u00fcy\u00fck Britanya ve Kuzey \u0130rlanda Birle\u015fik Krall\u0131\u011f\u0131 Aras\u0131nda imzalanan Serbest Ticaret Anla\u015fmas\u0131n\u0131n eki &#8220;Men\u015fe Kurallar\u0131 ve Men\u015fe \u0130\u015flemlerine \u0130li\u015fkin Protokol&#8221;\u00fcn uygulanmas\u0131na dair usul ve esaslar\u0131 kapsar.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Dayanak<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 3 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bu Y\u00f6netmelik, 10\/7\/2018 tarihli ve 30474 say\u0131l\u0131 Resm\u00ee Gazete&#8217;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 Protokol&#8217;e dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Tan\u0131mlar<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 4 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bu Y\u00f6netmelikte ge\u00e7en;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) Anla\u015fma: T\u00fcrkiye Cumhuriyeti (bundan sonra T\u00fcrkiye olarak an\u0131lacakt\u0131r) ile B\u00fcy\u00fck Britanya ve Kuzey \u0130rlanda Birle\u015fik Krall\u0131\u011f\u0131 (bundan sonra \u0130ngiltere olarak an\u0131lacakt\u0131r) aras\u0131ndaki Anla\u015fmay\u0131,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Armonize Sistem: 10 Kas\u0131m 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,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>c) Avrupa Birli\u011fi: 28\/9\/2006 tarihli ve 26303 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan 23\/8\/2006 tarihli ve 2006\/10895 say\u0131l\u0131 Kararnamenin eki &#8220;T\u00fcrkiye ile Avrupa Toplulu\u011fu Aras\u0131nda Olu\u015fturulan G\u00fcmr\u00fck Birli\u011fi&#8217;nin Uygulanmas\u0131na \u0130li\u015fkin Esaslar Hakk\u0131nda Karar&#8221;\u0131n 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinde yer alan \u00fcye \u00fclkeleri,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>\u00e7) Ayn\u0131 e\u015fya: Bu e\u015fyan\u0131n men\u015feinin bu Y\u00f6netmelik kapsam\u0131nda belirlenmesiyle ili\u015fkili olmayan g\u00f6r\u00fcn\u00fc\u015fteki k\u00fc\u00e7\u00fck farkl\u0131l\u0131klardan ba\u011f\u0131ms\u0131z olarak, fiziksel \u00f6zellikleri, kalitesi ve tan\u0131n\u0131rl\u0131l\u0131\u011f\u0131 da d\u00e2hil olmak \u00fczere her bak\u0131mdan ayn\u0131 olan e\u015fyay\u0131,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>d) Bakanl\u0131k: Ticaret Bakanl\u0131\u011f\u0131n\u0131,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>e) Girdi: Bir \u00fcr\u00fcn\u00fcn imalat\u0131nda kullan\u0131lan herhangi bir par\u00e7a, bile\u015fen, hammadde veya aksam dahil her t\u00fcr maddeyi,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>f) G\u00fcmr\u00fck idareleri: T\u00fcrkiye i\u00e7in Ticaret Bakanl\u0131\u011f\u0131 ile \u0130ngiltere i\u00e7in yetkilendirilmi\u015f idareleri,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>g) \u0130hracat\u00e7\u0131: Bir Taraf \u00fclkede yerle\u015fik olup, men\u015feli bir \u00fcr\u00fcn\u00fc o Taraf \u00fclkenin kanun ve y\u00f6netmeliklerinde belirtilen \u015fartlara uygun olarak ihra\u00e7 eden veya \u00fcreten ve bir men\u015fe beyan\u0131 d\u00fczenleyen ki\u015fiyi,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>\u011f) \u0130malat: Montaj d\u00e2hil olmak \u00fczere her t\u00fcr i\u015f\u00e7ilik veya i\u015flemi,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>h) \u0130thalat\u00e7\u0131: Men\u015feli bir \u00fcr\u00fcn\u00fc ithal eden ve bunun i\u00e7in tercihli tarife talep eden bir ki\u015fiyi,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>\u0131) Kullan\u0131lan men\u015feli olmayan girdilerin k\u0131ymeti: \u00dcr\u00fcn\u00fcn \u00fcretiminde kullan\u0131lan men\u015feli olmayan girdilerin, navlun, varsa sigorta, paketleme ve \u00fcr\u00fcn \u00fcreticisinin yerle\u015fik oldu\u011fu Taraf \u00fclkedeki ithalat liman\u0131na girdilerin ta\u015f\u0131nmas\u0131ndan do\u011fan di\u011fer t\u00fcm maliyetler dahil ithalat an\u0131ndaki g\u00fcmr\u00fck k\u0131ymeti olan k\u0131ymeti (men\u015feli olmayan girdilerin k\u0131ymetinin bilinmedi\u011fi ve tespit edilemedi\u011fi durumda, T\u00fcrkiye veya \u0130ngiltere&#8217;de men\u015feli olmayan girdiler i\u00e7in \u00f6denen ilk tespit edilebilir fiyat kullan\u0131l\u0131r),<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>i) Men\u015fe beyan\u0131: 19 uncu madde uyar\u0131nca men\u015feli bir e\u015fyan\u0131n tan\u0131mlanmas\u0131n\u0131 sa\u011flamak amac\u0131yla bir ihracat\u00e7\u0131 taraf\u0131ndan yap\u0131lan beyan\u0131,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>j) Men\u015feli olmayan girdi: Men\u015fe stat\u00fcs\u00fc belirlenemeyen girdiler dahil, bu Y\u00f6netmelik kapsam\u0131nda men\u015feli olarak nitelendirilmeyen girdileri,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>k) Sevkiyat: 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,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>l) S\u0131n\u0131fland\u0131rma: Bir \u00fcr\u00fcn veya girdinin Armonize Sistemin belirli bir fas\u0131l, pozisyon veya alt pozisyonu alt\u0131nda s\u0131n\u0131fland\u0131r\u0131lmas\u0131n\u0131,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>m) \u00dcr\u00fcn: Bilahare ba\u015fka bir imalatta kullan\u0131lmas\u0131 s\u00f6z konusu olsa bile, imalat sonucunda elde edilmi\u015f bir \u00fcr\u00fcn\u00fc,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>n) Taraf \u00fclkeler: T\u00fcrkiye ile \u0130ngiltere&#8217;yi,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>ifade eder.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>\u0130K\u0130NC\u0130 B\u00d6L\u00dcM<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>Men\u015feli \u00dcr\u00fcn Kavram\u0131n\u0131n Tan\u0131m\u0131 ve \u015eartlar\u0131<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Genel ko\u015fullar<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 5 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Anla\u015fma uyar\u0131nca bir Taraf \u00fclke men\u015feli e\u015fyaya di\u011fer bir Taraf \u00fclkede tercihli tarife uygulanmas\u0131nda, \u00fcr\u00fcnlerin bu Y\u00f6netmelikteki di\u011fer t\u00fcm ge\u00e7erli ko\u015fullar\u0131 kar\u015f\u0131lamas\u0131 \u015fart\u0131yla, a\u015fa\u011f\u0131da belirtilen \u00fcr\u00fcnler o Taraf \u00fclke men\u015feli kabul edilir:<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) 7 nci maddede belirtildi\u011fi \u015fekilde, tamamen o Taraf \u00fclkede elde edilen \u00fcr\u00fcnler.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Sadece o Taraf \u00fclke men\u015feli girdilerden o Taraf \u00fclkede \u00fcretilen \u00fcr\u00fcnler.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>c) EK-2&#8217;de belirlenen ko\u015fullar\u0131 kar\u015f\u0131lamak \u015fart\u0131yla men\u015feli olmayan girdileri i\u00e7ermek suretiyle o Taraf \u00fclkede \u00fcretilen \u00fcr\u00fcnler.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Bir \u00fcr\u00fcn\u00fcn men\u015fe stat\u00fcs\u00fc kazanmas\u0131 halinde, o \u00fcr\u00fcn\u00fcn \u00fcretiminde kullan\u0131lan men\u015feli olmayan girdiler, o \u00fcr\u00fcn ba\u015fka bir \u00fcr\u00fcn i\u00e7erisinde girdi olarak kullan\u0131ld\u0131\u011f\u0131nda, men\u015feli olmayan olarak kabul edilmez.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) Men\u015fe stat\u00fcs\u00fc kazan\u0131m\u0131 \u0130ngiltere veya T\u00fcrkiye&#8217;de kesintisiz olarak yerine getirilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>\u0130kili k\u00fcm\u00fclasyon<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 6 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bir Taraf \u00fclke men\u015feli bir \u00fcr\u00fcn, di\u011fer Taraf \u00fclkede ba\u015fka bir \u00fcr\u00fcn\u00fcn \u00fcretiminde bir girdi olarak kullan\u0131lm\u0131\u015fsa di\u011fer Taraf \u00fclke men\u015feli kabul edilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Men\u015feli olmayan girdiler \u00fczerinde bir Taraf \u00fclkede ger\u00e7ekle\u015ftirilen i\u015f\u00e7ilik veya i\u015flem, \u00fcr\u00fcn\u00fcn di\u011fer Taraf \u00fclke men\u015feli olup olmad\u0131\u011f\u0131n\u0131n belirlenmesinde dikkate al\u0131n\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) Di\u011fer Taraf \u00fclkede ger\u00e7ekle\u015ftirilen \u00fcretim 9 uncu maddede d\u00fczenlenen i\u015flemlerin \u00f6tesine ge\u00e7mezse, birinci ve ikinci f\u0131kralar uygulanmaz.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(4) Bir ihracat\u00e7\u0131, ikinci f\u0131krada belirtilen bir \u00fcr\u00fcn i\u00e7in men\u015fe beyan\u0131n\u0131 d\u00fczenleyebilmek amac\u0131yla, tedarik\u00e7isinden EK-3&#8217;te belirtildi\u011fi \u015fekilde bir tedarik\u00e7i beyan\u0131 veya men\u015feli olmayan girdileri yeterince ayr\u0131nt\u0131l\u0131 bir \u015fekilde tan\u0131mlayan ve ayn\u0131 bilgileri i\u00e7eren e\u015fde\u011fer bir belge temin eder.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(5) 5 inci maddenin birinci f\u0131kras\u0131na halel getirmeksizin, b\u00fcnyelerine Avrupa Birli\u011fi men\u015feli girdiler d\u00e2hil edilmek suretiyle bir Taraf \u00fclkede elde edilen \u00fcr\u00fcnler, o Taraf \u00fclkede 9 uncu maddede belirtilen i\u015flemlerin \u00f6tesinde bir i\u015f\u00e7ilik veya i\u015flemden ge\u00e7mi\u015f olmalar\u0131 \u015fart\u0131yla, bu Y\u00f6netmeli\u011fin uygulanmaya ba\u015flad\u0131\u011f\u0131 tarih itibar\u0131yla o Taraf \u00fclke men\u015feli olarak kabul edilirler. S\u00f6z konusu girdilerin yeterli i\u015f\u00e7ilik veya i\u015flemden ge\u00e7mi\u015f olmalar\u0131 gerekmez.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(6) Be\u015finci f\u0131krada belirtilen girdilerin, Avrupa Birli\u011fi (AB) ve Avrupa Atom Enerjisi Toplulu\u011fu ile B\u00fcy\u00fck Britanya ve Kuzey \u0130rlanda Birle\u015fik Krall\u0131\u011f\u0131 aras\u0131nda tesis edilen Ticaret ve \u0130\u015fbirli\u011fi Anla\u015fmas\u0131 kapsam\u0131nda AB men\u015feli oldu\u011funun ispat\u0131, 2006\/10895 Say\u0131l\u0131 T\u00fcrkiye ile Avrupa Toplulu\u011fu Aras\u0131nda Olu\u015fturulan G\u00fcmr\u00fck Birli\u011fi&#8217;nin Uygulanmas\u0131na \u0130li\u015fkin Esaslar Hakk\u0131nda Karar uyar\u0131nca, A.TR Dola\u015f\u0131m Belgesi e\u015fli\u011finde ithal edilen e\u015fya i\u00e7in AB&#8217;deki tedarik\u00e7isi taraf\u0131ndan d\u00fczenlenen ve bir \u00f6rne\u011fi EK-5&#8217;te yer alan tedarik\u00e7i beyan\u0131 ile yap\u0131l\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Tamamen elde edilmi\u015f \u00fcr\u00fcnler<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 7 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) A\u015fa\u011f\u0131daki \u00fcr\u00fcnler, tamamen bir Taraf \u00fclkede elde edilmi\u015f kabul edilirler:<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) Kendi topra\u011f\u0131ndan veya deniz yata\u011f\u0131ndan \u00e7\u0131kart\u0131lan madencilik \u00fcr\u00fcnleri.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Orada hasat edilen veya yeti\u015ftirilen bitkiler ve bitkisel \u00fcr\u00fcnler.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>c) Orada do\u011fmu\u015f ve yeti\u015ftirilmi\u015f canl\u0131 hayvanlar.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>\u00e7) Orada yeti\u015ftirilmi\u015f canl\u0131 hayvanlardan elde edilen \u00fcr\u00fcnler.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>d) Orada do\u011fmu\u015f ve yeti\u015ftirilmi\u015f hayvanlar\u0131n kesilmesi suretiyle elde edilen \u00fcr\u00fcnler.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>e) Orada avc\u0131l\u0131k veya bal\u0131k\u00e7\u0131l\u0131kla elde edilen \u00fcr\u00fcnler.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>f) Bal\u0131klar, yumu\u015fak\u00e7alar, kabuklular, di\u011fer suda ya\u015fayan omurgas\u0131zlar ve su bitkileri dahil olmak \u00fczere suda ya\u015fayan organizmalar\u0131n do\u011fdu\u011fu veya yumurtalar, bal\u0131k yumurtalar\u0131, yavru bal\u0131klar, parmak boy bal\u0131klar, larvalar, parlar, smoltlar veya d\u00fczenli stoklama, yemleme veya avc\u0131lardan koruma gibi \u00fcretimi art\u0131rmak i\u00e7in yeti\u015ftirme veya b\u00fcy\u00fcme s\u00fcre\u00e7leri vas\u0131tas\u0131yla di\u011fer larva sonras\u0131 d\u00f6nemdeki geli\u015fmemi\u015f bal\u0131klar gibi tohum stoklar\u0131ndan yeti\u015ftirildi\u011fi, orada akuak\u00fclt\u00fcrden elde edilen \u00fcr\u00fcnler.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>g) Karasular d\u0131\u015f\u0131ndaki denizlerden bir Taraf \u00fclkenin gemileri ile elde edilen deniz bal\u0131k\u00e7\u0131l\u0131\u011f\u0131 \u00fcr\u00fcnleri ve di\u011fer \u00fcr\u00fcnler.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>\u011f) M\u00fcnhas\u0131ran (g) bendinde belirtilen \u00fcr\u00fcnlerden bir Taraf \u00fclkenin fabrika gemilerinin bordas\u0131nda \u00fcretilen \u00fcr\u00fcnler.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>h) Deniz topra\u011f\u0131ndan veya deniz topra\u011f\u0131 alt\u0131ndan yararlanma veya i\u015flem yapma haklar\u0131na sahip olmas\u0131 kayd\u0131yla, karasular\u0131 d\u0131\u015f\u0131nda yer alan deniz topra\u011f\u0131ndan veya deniz topra\u011f\u0131 alt\u0131ndan \u00e7\u0131kart\u0131lan \u00fcr\u00fcnler.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>\u0131) Orada yap\u0131lan imalat i\u015flemleri sonucu ortaya \u00e7\u0131kan at\u0131k ve hurdalar; bu \u00fcr\u00fcnlerin sadece hammaddelerin geri d\u00f6n\u00fc\u015f\u00fcm\u00fc i\u00e7in uygun olmas\u0131 kayd\u0131yla, orada toplanan kullan\u0131lm\u0131\u015f \u00fcr\u00fcnlerden elde edilen at\u0131k ve hurdalar.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>i) M\u00fcnhas\u0131ran (a) ila (\u0131) bentlerinde tan\u0131mlanan \u00fcr\u00fcnlerden orada \u00fcretilen \u00fcr\u00fcnler.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Birinci f\u0131kran\u0131n (g) ve (\u011f) bentlerindeki &#8220;bir Taraf \u00fclkenin gemileri&#8221; ve &#8220;bir Taraf \u00fclkenin fabrika gemileri&#8221; terimleri;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) T\u00fcrkiye veya \u0130ngiltere&#8217;de kay\u0131tl\u0131 olan,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) T\u00fcrkiye veya \u0130ngiltere bayra\u011f\u0131 alt\u0131nda seyreden,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>c) A\u015fa\u011f\u0131da belirtilen \u015fartlardan birini kar\u015f\u0131layan;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>1) En az y\u00fczde 50&#8217;si bir Taraf \u00fclke veya Avrupa Birli\u011fi vatanda\u015flar\u0131na ait olan,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>2) Ana ofisi ve as\u0131l i\u015fletme merkezi bir Taraf \u00fclkede veya Avrupa Birli\u011fi&#8217;nde olan ile en az y\u00fczde 50&#8217;si bir Taraf \u00fclke veya Avrupa Birli\u011fi&#8217;nin kamu t\u00fczel ki\u015fileri, vatanda\u015flar\u0131 veya t\u00fczel ki\u015filerine ait olan,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>yasal ki\u015filere ait gemiler ve fabrika gemilerini kapsar.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Tolerans kural\u0131<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 8 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bir \u00fcr\u00fcn\u00fcn \u00fcretiminde men\u015feli olmayan girdiler kullan\u0131lmas\u0131 nedeniyle EK-2&#8217;de belirtilen \u015fartlar\u0131 kar\u015f\u0131lamazsa, o \u00fcr\u00fcn \u015fu ko\u015fullar\u0131 kar\u015f\u0131lamak kayd\u0131yla yine de bir Taraf \u00fclke men\u015feli kabul edilir:<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) 16 nc\u0131 fas\u0131lda s\u0131n\u0131fland\u0131r\u0131lan i\u015flenmi\u015f bal\u0131k\u00e7\u0131l\u0131k \u00fcr\u00fcnleri hari\u00e7 olmak \u00fczere, Armonize Sistemin 2 nci fas\u0131l\u0131 ile 4 ila 24 \u00fcnc\u00fc fas\u0131llar\u0131nda s\u0131n\u0131fland\u0131r\u0131lan \u00fcr\u00fcnlerin \u00fcretiminde kullan\u0131lan men\u015feli olmayan girdilerin toplam a\u011f\u0131rl\u0131\u011f\u0131, o \u00fcr\u00fcn\u00fcn a\u011f\u0131rl\u0131\u011f\u0131n\u0131n y\u00fczde 15&#8217;ini ge\u00e7emez.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Armonize Sistemin 50 ila 63 \u00fcnc\u00fc fas\u0131llar\u0131nda s\u0131n\u0131fland\u0131r\u0131lan \u00fcr\u00fcnler hari\u00e7, di\u011fer t\u00fcm \u00fcr\u00fcnler i\u00e7in, men\u015feli olmayan girdilerin toplam k\u0131ymeti, \u00fcr\u00fcn\u00fcn fabrika \u00e7\u0131k\u0131\u015f fiyat\u0131n\u0131n y\u00fczde 10&#8217;unu ge\u00e7emez.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>c) Armonize Sistemin 50 ila 63 \u00fcnc\u00fc fas\u0131llar\u0131nda s\u0131n\u0131fland\u0131r\u0131lan bir \u00fcr\u00fcn i\u00e7in, toleranslar EK-1&#8217;in yedinci ve sekizinci notlar\u0131nda d\u00fczenlenir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Bir \u00fcr\u00fcn\u00fcn \u00fcretiminde kullan\u0131lan men\u015feli olmayan girdilerin k\u0131ymeti veya a\u011f\u0131rl\u0131\u011f\u0131, EK-2&#8217;de d\u00fczenlenen kurallarda belirtilen men\u015feli olmayan girdilerin azami k\u0131ymet ve a\u011f\u0131rl\u0131k y\u00fczdelerini a\u015farsa, birinci f\u0131kra uygulanmaz.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) Birinci f\u0131kra, 7 nci madde uyar\u0131nca bir Taraf \u00fclkede tamamen elde edilmi\u015f \u00fcr\u00fcnlere uygulanmaz. EK-2 uyar\u0131nca bir \u00fcr\u00fcn\u00fcn \u00fcretiminde kullan\u0131lan t\u00fcm girdilerin tamamen elde edilmi\u015f olmas\u0131 gerekirse, birinci ve ikinci f\u0131kralar uygulan\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Yetersiz i\u015f\u00e7ilik veya i\u015flem<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 9 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) 5 inci maddenin birinci f\u0131kras\u0131na halel getirmeksizin, bir \u00fcr\u00fcn\u00fcn bir Taraf \u00fclkede \u00fcretimi men\u015feli olmayan girdilere uygulanan a\u015fa\u011f\u0131daki i\u015flemlerden sadece birinden veya daha fazlas\u0131ndan ibaret ise, \u00fcr\u00fcn bir Taraf \u00fclke men\u015feli kabul edilmez:<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) Tek amac\u0131 nakliyat ve depolama s\u00fcresince e\u015fyan\u0131n iyi \u015fartlarda muhafazas\u0131n\u0131 sa\u011flamak olan kurutulma, dondurulma, salamura edilme ve di\u011fer benzer i\u015flemler gibi koruyucu i\u015flemler (bir \u00fcr\u00fcne \u00f6zel veya farkl\u0131 \u00f6zellikler kazand\u0131rmay\u0131 ama\u00e7layan asitleme, kurutma veya t\u00fcts\u00fcleme gibi i\u015flemler yetersiz kabul edilmez iken, so\u011futma, dondurma veya havaland\u0131rma gibi koruyucu i\u015flemler (a) bendi \u00e7er\u00e7evesinde yetersiz kabul edilir).<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Ambalaj ay\u0131rma veya birle\u015ftirme.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>c) Y\u0131kama, temizleme, toz, oksit, ya\u011f, boya veya di\u011fer tabakalardan ar\u0131nd\u0131rma.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>\u00e7) Kuma\u015flar\u0131 ve tekstil \u00fcr\u00fcnlerini \u00fct\u00fcleme veya presleme.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>d) Basit boyama ve cilalama i\u015flemleri.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>e) Pirinci kabuklar\u0131ndan ay\u0131rma ve k\u0131smi veya tam \u00f6\u011f\u00fctme; tah\u0131l ve pirinci parlatma ve perdahlama; pirinci a\u011fartma.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>f) \u015eeker renklendirme veya tatland\u0131rma veya \u015feker topaklar\u0131n\u0131 bi\u00e7imlendirme i\u015flemleri; kat\u0131 haldeki \u015fekeri k\u0131smi veya tam \u00f6\u011f\u00fctme.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>g) Meyvelerin, kuruyemi\u015flerin ve sebzelerin kabuklar\u0131n\u0131 soyma, zarlar\u0131n\u0131 ay\u0131klama, \u00e7ekirdeklerini \u00e7\u0131karma.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>\u011f) Keskinle\u015ftirme, basit bileme veya basit kesme.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>h) Maddelerden setler olu\u015fturma d\u00e2hil; eleme, kalburdan ge\u00e7irme, s\u0131raya koyma, tasnifleme, kalibrasyon, e\u015fle\u015ftirme.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>\u0131) 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.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>i) \u00dcr\u00fcn veya paketler \u00fczerine marka, etiket, logo ve di\u011fer benzeri ay\u0131rt edici i\u015faretleri yap\u0131\u015ft\u0131rma veya basma i\u015flemleri.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>j) Farkl\u0131 t\u00fcrde olmalar\u0131na bak\u0131lmaks\u0131z\u0131n \u00fcr\u00fcnlerin basit \u015fekilde kar\u0131\u015ft\u0131r\u0131lmas\u0131; \u015fekerin di\u011fer herhangi bir girdi ile kar\u0131\u015ft\u0131r\u0131lmas\u0131.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>k) \u00dcr\u00fcnlerin basit \u015fekilde suland\u0131r\u0131lmas\u0131 veya su ya da \u00fcr\u00fcn\u00fcn karakteristik \u00f6zelliklerini belirgin bir \u015fekilde de\u011fi\u015ftirmeyecek ba\u015fka herhangi bir madde ile seyreltilmesi veya suyunun al\u0131nmas\u0131 veya den\u015firilmesi.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>l) Tam bir e\u015fya olu\u015fturmak \u00fczere e\u015fyan\u0131n par\u00e7alar\u0131n\u0131n basit montaj\u0131 veya \u00fcr\u00fcnlerin par\u00e7alar\u0131na ayr\u0131lmas\u0131.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>m) Hayvan kesimi.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Birinci f\u0131kran\u0131n uygulanmas\u0131 amac\u0131yla, ger\u00e7ekle\u015ftirilmesi i\u00e7in \u00f6zel beceriler ya da \u00f6zel olarak \u00fcretilmi\u015f veya monte edilmi\u015f makine, ayg\u0131t veya te\u00e7hizata ihtiya\u00e7 duyulmayan i\u015flemler basit kabul edilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>\u00dc\u00c7\u00dcNC\u00dc B\u00d6L\u00dcM<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>Nitelendirme Birimi, Ambalaj Malzemeleri, Konteynerler, Aksesuarlar,<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>Yedek Par\u00e7alar, Aksamlar, Setler ve Etkisiz Unsurlar<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Nitelendirme birimi<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 10 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bu Y\u00f6netmeli\u011fin uygulanmas\u0131 amac\u0131yla, nitelendirme birimi, o \u00fcr\u00fcn Armonize Sistem kapsam\u0131nda s\u0131n\u0131fland\u0131r\u0131l\u0131rken, temel birim olarak kabul edilen belirli bir \u00fcr\u00fcnd\u00fcr.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Armonize Sistemde ayn\u0131 pozisyon alt\u0131nda s\u0131n\u0131fland\u0131r\u0131lan belli say\u0131da ayn\u0131 \u00fcr\u00fcnden olu\u015fan bir sevkiyat i\u00e7in, her bir \u00fcr\u00fcn bu Y\u00f6netmelik h\u00fck\u00fcmleri uygulan\u0131rken dikkate al\u0131n\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Ta\u015f\u0131ma i\u00e7in ambalaj malzemeleri ve konteynerler<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 11 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bir \u00fcr\u00fcn\u00fc ta\u015f\u0131nmas\u0131 s\u0131ras\u0131nda korumaya y\u00f6nelik kullan\u0131lan ambalaj malzemeleri ve konteynerler o \u00fcr\u00fcn\u00fcn men\u015feli olup olmad\u0131\u011f\u0131n\u0131n belirlenmesinde dikkate al\u0131nmaz.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Perakende sat\u0131\u015f i\u00e7in ambalaj malzemeleri ve konteynerler<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 12 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) \u00dcr\u00fcn\u00fcn, EK-2 uyar\u0131nca azami bir men\u015feli olmayan girdi k\u0131ymetine tabi oldu\u011fu hallerde men\u015feli olmayan girdilerin k\u0131ymetinin hesaplanmas\u0131 hari\u00e7 olmak \u00fczere, perakende sat\u0131\u015f i\u00e7in paketlenen \u00fcr\u00fcn\u00fcn i\u00e7inde bulundu\u011fu ambalaj malzemeleri ve konteynerler, o \u00fcr\u00fcn ile birlikte s\u0131n\u0131fland\u0131r\u0131lmakta ise, \u00fcr\u00fcn\u00fcn men\u015feinin belirlenmesinde dikkate al\u0131nmaz.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Aksesuarlar, yedek par\u00e7alar ve aksamlar<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 13 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Aksesuarlar, yedek par\u00e7alar, aksamlar ve e\u011fitici-\u00f6\u011fretici veya di\u011fer bilgilendirici materyaller;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) \u00dcr\u00fcnle birlikte s\u0131n\u0131fland\u0131r\u0131l\u0131yor ve teslim ediliyor, ancak \u00fcr\u00fcnden ayr\u0131 faturaland\u0131r\u0131lm\u0131yor ise,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) S\u00f6z konusu \u00fcr\u00fcn i\u00e7in al\u0131\u015f\u0131lm\u0131\u015f olan t\u00fcr, miktar ve k\u0131ymette ise,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>o te\u00e7hizat, makine, alet veya ara\u00e7 par\u00e7as\u0131 ile tek bir \u00fcr\u00fcn olarak de\u011ferlendirilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) \u00dcr\u00fcn\u00fcn, EK-2&#8217;de belirlendi\u011fi \u015fekilde azami bir men\u015feli olmayan girdi k\u0131ymetine tabi oldu\u011fu hallerde, men\u015feli olmayan girdilerin k\u0131ymetinin hesaplanmas\u0131 hari\u00e7 olmak \u00fczere, birinci f\u0131krada belirtilen aksesuarlar, yedek par\u00e7alar, aksamlar ve e\u011fitici-\u00f6\u011fretici veya di\u011fer bilgilendirici materyaller \u00fcr\u00fcn\u00fcn men\u015feinin belirlenmesinde dikkate al\u0131nmaz.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Setler<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 14 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Armonize Sistem 3 nolu Genel Yorum Kural\u0131nda tan\u0131mlanan setler, t\u00fcm bile\u015fenleri men\u015feli oldu\u011funda bir Taraf \u00fclke men\u015feli olarak kabul edilir. Ancak, bir set men\u015feli ve men\u015feli olmayan bile\u015fenlerden olu\u015ftu\u011funda, men\u015feli olmayan bile\u015fenlerin k\u0131ymeti, setin fabrika \u00e7\u0131k\u0131\u015f fiyat\u0131n\u0131n y\u00fczde 15&#8217;ini a\u015fm\u0131yorsa, set bir b\u00fct\u00fcn olarak men\u015feli olarak kabul edilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Etkisiz unsurlar<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 15 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bir \u00fcr\u00fcn\u00fcn bir Taraf \u00fclke men\u015feli olup olmad\u0131\u011f\u0131n\u0131 belirlemek i\u00e7in, imalat\u0131nda kullan\u0131labilecek a\u015fa\u011f\u0131daki unsurlar\u0131n men\u015feinin belirlenmesi gerekmez:<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) Yak\u0131t, enerji, kataliz\u00f6rler ve \u00e7\u00f6z\u00fcc\u00fcler.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Te\u00e7hizat ve binalar\u0131n bak\u0131m\u0131nda kullan\u0131lan tesis, te\u00e7hizat, yedek par\u00e7a ve malzemeler.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>c) Makineler, aletler, kal\u0131plar ve \u015fekillendiriciler.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>\u00e7) \u0130malatta kullan\u0131lan veya ekipman ve binalar\u0131 \u00e7al\u0131\u015ft\u0131rmak i\u00e7in kullan\u0131lan ya\u011flay\u0131c\u0131lar, gresler, bile\u015fim malzemeleri ve di\u011fer malzemeler.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>d) Eldivenler, g\u00f6zl\u00fckler, ayakkab\u0131lar, giysiler, g\u00fcvenlik ekipmanlar\u0131 ve malzemeleri.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>e) \u00dcr\u00fcn\u00fc test etmek veya incelemek i\u00e7in kullan\u0131lan ekipman, cihaz ve sarf malzemeleri.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>f) \u00dcr\u00fcne dahil edilmeyen veya \u00fcr\u00fcn\u00fcn nihai bile\u015fimine dahil edilmesi ama\u00e7lanmayan, \u00fcretimde kullan\u0131lan di\u011fer malzemeler.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>D\u00d6RD\u00dcNC\u00dc B\u00d6L\u00dcM<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>\u00dclkesel Gereklilikler<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>De\u011fi\u015ftirilmeme-do\u011frudan nakliyat<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 16 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) \u0130thalat\u00e7\u0131 Taraf \u00fclkede dahili kullan\u0131m i\u00e7in beyan edilen men\u015feli bir \u00fcr\u00fcn, ihra\u00e7 edildikten sonra ve d\u00e2hili kullan\u0131m\u0131 i\u00e7in beyanda bulunulmadan \u00f6nce, de\u011fi\u015ftirilmemi\u015f, herhangi bir \u015fekilde d\u00f6n\u00fc\u015ft\u00fcr\u00fclmemi\u015f veya iyi ko\u015fullarda muhafaza edilmelerine y\u00f6nelik i\u015flemler veya i\u015faret ve etiket yap\u0131\u015ft\u0131rmak veya m\u00fch\u00fcr basmak ya da ithalat\u00e7\u0131 Taraf \u00fclkenin belli i\u00e7 gerekliliklerine uygunlu\u011funu temin etmek \u00fczere, di\u011fer belgelendirme i\u015flemleri haricinde bir i\u015flemden ge\u00e7irilmemi\u015f olmas\u0131 gerekir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Bir \u00fcr\u00fcn \u00fc\u00e7\u00fcnc\u00fc bir \u00fclkede, g\u00fcmr\u00fck g\u00f6zetimi alt\u0131nda tutulmas\u0131 ko\u015fuluyla, depolanabilir veya sergilenebilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) Sevkiyatlar ihracat\u00e7\u0131 taraf\u0131ndan veya ihracat\u00e7\u0131n\u0131n sorumlulu\u011fu alt\u0131nda, \u00fc\u00e7\u00fcnc\u00fc bir \u00fclkede, g\u00fcmr\u00fck g\u00f6zetimi alt\u0131nda tutulmas\u0131 ko\u015fuluyla b\u00f6l\u00fcnebilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(4) \u0130thalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresi, bir ila \u00fc\u00e7\u00fcnc\u00fc f\u0131kralarda yer alan ko\u015fullara uygunluk konusunda \u015f\u00fcphe olu\u015fmas\u0131 halinde, bu ko\u015fullar\u0131n kar\u015f\u0131land\u0131\u011f\u0131na dair kon\u015fimento gibi s\u00f6zle\u015fmeye dayal\u0131 ta\u015f\u0131ma belgeleri veya ambalaj i\u015faret veya numaralar\u0131na dayal\u0131 ger\u00e7ek veya somut kan\u0131tlar veya \u00fcr\u00fcn\u00fcn kendisiyle ilgili her t\u00fcr kan\u0131t dahil olmak \u00fczere, herhangi bir \u015fekilde sunulabilecek kan\u0131tlar\u0131 temin etmesini ithalat\u00e7\u0131dan talep edebilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Geri gelen \u00fcr\u00fcnler<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 17 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bir Taraf \u00fclke men\u015feli olup o Taraf \u00fclkeden \u00fc\u00e7\u00fcnc\u00fc bir \u00fclkeye ihra\u00e7 edilen bir \u00fcr\u00fcn\u00fcn o Taraf \u00fclkeye geri geldi\u011fi hallerde, geri gelen \u00fcr\u00fcn;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) \u0130hra\u00e7 edilen \u00fcr\u00fcn ile ayn\u0131 oldu\u011fu,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) \u00dc\u00e7\u00fcnc\u00fc \u00fclkedeyken iyi ko\u015fullarda korunmas\u0131 i\u00e7in gerekli olanlar d\u0131\u015f\u0131nda veya ihracat an\u0131nda hi\u00e7bir i\u015flemden ge\u00e7medi\u011fi,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>hususlar\u0131nda o Taraf \u00fclkenin g\u00fcmr\u00fck idaresinin tatmin edilemedi\u011fi durumda, men\u015feli olmayan \u00fcr\u00fcn olarak kabul edilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>BE\u015e\u0130NC\u0130 B\u00d6L\u00dcM<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>Men\u015fe \u0130\u015flemleri<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Tercihli tarife talebi<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 18 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Her bir Taraf \u00fclke, bu Y\u00f6netmeli\u011fin gerekliliklerini kar\u015f\u0131layan men\u015feli e\u015fyan\u0131n, ithalat\u00e7\u0131 taraf\u0131ndan 19 uncu maddenin (men\u015fe beyan\u0131) gerekliliklerini kar\u015f\u0131layan bir men\u015fe beyan\u0131na dayanarak yap\u0131lan tercihli tarife talebini esas almak suretiyle, bu Y\u00f6netmelik uyar\u0131nca tercihli tarifeden yararlanmas\u0131n\u0131 sa\u011flar.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) \u0130thalat\u00e7\u0131 Taraf \u00fclke, bu Y\u00f6netmeli\u011fin herhangi bir gereklili\u011fini yerine getiremeyen bir ithalat\u00e7\u0131, ihracat\u00e7\u0131 veya Taraf \u00fclkenin tercihli tarife talebini reddedebilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Men\u015fe beyan\u0131<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 19 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bir men\u015fe beyan\u0131;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) \u0130thal edilen e\u015fyan\u0131n Anla\u015fma \u00e7er\u00e7evesinde tercihli tarife i\u00e7in gerekli ko\u015fullar\u0131 kar\u015f\u0131lad\u0131\u011f\u0131n\u0131 a\u00e7\u0131k\u00e7a beyan eden ihracat\u00e7\u0131n\u0131n kendisi taraf\u0131ndan, <a href=\"https:\/\/www.ddp.com.tr\/TR\/wp-content\/uploads\/2021\/06\/ingiltere_mense_beyani-ek4.pdf\">EK-4&#8217;te<\/a> belirlenen bi\u00e7imde yaz\u0131l\u0131 olarak yap\u0131l\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) S\u00f6z konusu e\u015fyay\u0131 yeterli ayr\u0131nt\u0131da a\u00e7\u0131klayacak \u015fekilde tan\u0131mlayan bir fatura, teslimat notu veya ba\u015fka bir ticari belge \u00fczerine yap\u0131labilir veya bunlara eklenebilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Men\u015fe beyan\u0131, ihracat\u00e7\u0131 taraf\u0131ndan elektronik ortamda d\u00fczenlenebilir. Bu hallerde, d\u00fczenleyen ki\u015finin a\u00e7\u0131k bir \u015fekilde yaz\u0131l\u0131 olmas\u0131 ve \u015fekil ile i\u00e7eri\u011finin EK-4&#8217;te yer verilen \u00f6rne\u011fe uygun olmas\u0131 ko\u015fuluyla;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) \u0130hracat\u00e7\u0131 taraf\u0131ndan ka\u011f\u0131t ortam\u0131nda \u0131slak imza at\u0131lmak suretiyle d\u00fczenlenmesini m\u00fcteakip elektronik ortama aktar\u0131larak ithalat\u00e7\u0131ya g\u00f6nderilen beyan\u0131n,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) \u0130hracat\u00e7\u0131n\u0131n kendi el yaz\u0131s\u0131 ile ataca\u011f\u0131 orijinal imzas\u0131n\u0131n imaj\u0131n\u0131 ta\u015f\u0131yan veya elektronik olarak imzalanan, herhangi bir imza imaj\u0131 i\u00e7ermeyen beyan\u0131n,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>yer ald\u0131\u011f\u0131 fatura, teslimat notu veya ticari belgenin asl\u0131 veya elektronik ortama aktar\u0131larak ithalat\u00e7\u0131ya g\u00f6nderilen n\u00fcshas\u0131n\u0131n, yaz\u0131c\u0131dan al\u0131nan \u00e7\u0131kt\u0131s\u0131 kabul edilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) T\u00fcrkiye&#8217;de d\u00fczenlenen men\u015fe beyanlar\u0131 ihracat\u00e7\u0131n\u0131n kendi el yaz\u0131s\u0131 ile ataca\u011f\u0131 orijinal imzas\u0131n\u0131 ta\u015f\u0131r. Ancak onaylanm\u0131\u015f ihracat\u00e7\u0131dan, kendi ad\u0131yla haz\u0131rlanm\u0131\u015f men\u015fe beyan\u0131n\u0131 kendi el yaz\u0131s\u0131yla imzalanm\u0131\u015f addedilerek t\u00fcm sorumlulu\u011fu \u00fczerine ald\u0131\u011f\u0131na dair yaz\u0131l\u0131 bir taahh\u00fctnameyi ilgili g\u00fcmr\u00fck idaresine vermi\u015f olmas\u0131 ko\u015fuluyla, b\u00f6yle bir beyan\u0131 imzalama \u015fart\u0131 aranmaz.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Men\u015fe beyan\u0131n\u0131n ge\u00e7erlili\u011fi<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 20 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Her bir Taraf \u00fclke, bir men\u015fe beyan\u0131n\u0131n, yap\u0131ld\u0131\u011f\u0131 tarihten itibaren on iki ay veya ithalat\u00e7\u0131 Taraf \u00fclkede tan\u0131nan daha uzun bir s\u00fcre i\u00e7in ge\u00e7erli olmas\u0131n\u0131 sa\u011flar. \u0130thalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresinden bu ge\u00e7erlilik s\u00fcresi i\u00e7erisinde tercihli tarife talebinde bulunulabilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Her bir Taraf \u00fclke, bir men\u015fe beyan\u0131n\u0131n;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) Men\u015feli e\u015fyan\u0131n bir Taraf \u00fclkeye tek bir sevkiyat\u0131 i\u00e7in,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Men\u015feli ayn\u0131 e\u015fyan\u0131n birden fazla sevkiyat\u0131 i\u00e7in,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>on iki ay\u0131 ge\u00e7memek kayd\u0131yla men\u015fe beyan\u0131nda belirtilen s\u00fcre d\u00e2hilinde kullan\u0131lmas\u0131na imkan tan\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) \u0130thalat\u00e7\u0131 Taraf \u00fclke, yasa ve y\u00f6netmeliklerine uygun olarak ge\u00e7erlilik s\u00fcresinden sonra g\u00fcmr\u00fck idaresine sunulan bir men\u015fe beyan\u0131n\u0131 tercihli tarife amac\u0131yla kabul edebilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(4) Armonize Sistemin XV ila XXI. B\u00f6l\u00fcmleri alt\u0131nda s\u0131n\u0131fland\u0131r\u0131lan, Armonize Sistemin 2(a) nolu Genel Kural\u0131 \u00e7er\u00e7evesinde birle\u015ftirilmemi\u015f veya demonte olan \u00fcr\u00fcnler par\u00e7alar halinde ithal edilirse, ithalat\u00e7\u0131n\u0131n talebi \u00fczerine ve ithalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresi taraf\u0131ndan belirlenen gerekliliklere uygun olarak, bu t\u00fcr \u00fcr\u00fcnler i\u00e7in tek bir men\u015fe beyan\u0131 kullan\u0131labilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Men\u015fe beyan\u0131 gereklili\u011finden muafiyet<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 21 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Anla\u015fma kapsam\u0131nda T\u00fcrkiye&#8217;ye ithal edilen \u00fcr\u00fcnlerin toplam k\u0131ymetinin k\u00fc\u00e7\u00fck paketler i\u00e7in 500 Euro&#8217;yu veya yolcunun zati e\u015fyas\u0131n\u0131 olu\u015fturan \u00fcr\u00fcnler i\u00e7in 1200 Euro&#8217;yu a\u015fmad\u0131\u011f\u0131 hallerde, men\u015fe beyan\u0131 ibraz edilmesi gerekmez.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Birinci f\u0131kra kapsam\u0131nda ger\u00e7ekle\u015ftirilen bir ithalat i\u015fleminin, bu Y\u00f6netmeli\u011fin men\u015fe beyanlar\u0131 ile ilgili gerekliliklerinden ka\u00e7\u0131nmak amac\u0131yla ger\u00e7ekle\u015ftirilmi\u015f oldu\u011funun tespit edildi\u011fi hallerde, birinci f\u0131kra h\u00fck\u00fcmleri uygulanmaz.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Tercihli tarifenin sonradan talep edilmesi<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 22 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Her bir Taraf \u00fclke, kendi yasa ve y\u00f6netmelikleri ile uyumlu olarak, e\u015fyan\u0131n o Taraf \u00fclkeye ithal edildi\u011finde men\u015feli olarak nitelendirildi\u011fi, ancak ithalat\u00e7\u0131n\u0131n ithalat esnas\u0131nda bir men\u015fe beyan\u0131n\u0131n bulunmad\u0131\u011f\u0131 hallerde, e\u015fyan\u0131n ithalat\u00e7\u0131s\u0131n\u0131n ithalat tarihinden itibaren en ge\u00e7 iki y\u0131l i\u00e7erisinde, e\u015fyan\u0131n tercihli tarifeye tabi tutulmamas\u0131 sonucunda \u00f6denen vergilerin iade edilmesi i\u00e7in ba\u015fvuruda bulunmas\u0131na imk\u00e2n tan\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Haks\u0131z tercihli tarife talepleri<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 23 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Her bir taraf \u00fclke;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) Men\u015fe beyan\u0131n\u0131 d\u00fczenleyen ve beyan\u0131n do\u011fru olmayan bilgiler i\u00e7erdi\u011finin fark\u0131nda olan veya buna inanmak i\u00e7in nedenleri olan ihracat\u00e7\u0131n\u0131n, men\u015fe beyan\u0131n\u0131n e\u015flik etti\u011fi t\u00fcm e\u015fyan\u0131n men\u015fe stat\u00fcs\u00fcn\u00fc etkileyen her t\u00fcr de\u011fi\u015fikli\u011fi ithalat\u00e7\u0131ya yaz\u0131l\u0131 olarak derhal bildirmek zorunda olmas\u0131n\u0131,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) \u0130thal etti\u011fi ve tercihli tarife uygulanan bir e\u015fyaya ili\u015fkin men\u015fe beyan\u0131n\u0131n do\u011fru olmayan bilgiler i\u00e7erdi\u011finin fark\u0131nda olan veya buna inanmak i\u00e7in nedenleri olan bir ithalat\u00e7\u0131n\u0131n, o e\u015fyan\u0131n men\u015fe stat\u00fcs\u00fcn\u00fc etkileyen her t\u00fcr de\u011fi\u015fikli\u011fi ithalat\u00e7\u0131 Taraf \u00fclke g\u00fcmr\u00fck idaresine yaz\u0131l\u0131 olarak derhal bildirmesini ve bor\u00e7lu oldu\u011fu t\u00fcm vergileri \u00f6demesini,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>temin eder.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Her bir Taraf \u00fclke kendi g\u00fcmr\u00fck idaresini, bir men\u015fe beyan\u0131na ili\u015fkin ceza vermeyi de\u011ferlendirdi\u011fi hallerde, birinci f\u0131kra uyar\u0131nca kendili\u011finden yap\u0131lan bir bildirimi \u00f6nemli bir hafifletici unsur olarak de\u011ferlendirmeye te\u015fvik eder. Bildirimin kendisi taraf\u0131ndan yap\u0131ld\u0131\u011f\u0131 hallerde, ithalat\u00e7\u0131 hatay\u0131 d\u00fczeltir ve bor\u00e7lu oldu\u011fu t\u00fcm vergileri geri \u00f6der.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Farkl\u0131l\u0131klar<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 24 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Her bir Taraf \u00fclke, belgelerin ibraz edilen e\u015fyaya ait oldu\u011fu kesin ise, men\u015fe beyan\u0131nda yer alan ifadeler ile e\u015fyan\u0131n ithalat i\u015flemleri i\u00e7in g\u00fcmr\u00fck idaresine ibraz edilen belgelerde yer alan ifadeler aras\u0131nda k\u00fc\u00e7\u00fck farkl\u0131l\u0131klar\u0131n tespit edilmesinin men\u015fe beyan\u0131n\u0131 ge\u00e7ersiz ve h\u00fck\u00fcms\u00fcz k\u0131lmamas\u0131n\u0131 temin eder.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Her bir taraf \u00fclke, men\u015fe beyan\u0131ndaki yaz\u0131m hatalar\u0131 gibi a\u00e7\u0131k\u00e7a belirgin hatalardan dolay\u0131, bu hatalar men\u015fe beyan\u0131nda yer alan ifadelerin do\u011frulu\u011fu ile ilgili \u015f\u00fcphe yaratm\u0131yorsa, men\u015fe beyan\u0131n\u0131n reddedilmemesini temin eder.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) Her bir Taraf \u00fclke, kendi \u00fclkesine ithal edilen e\u015fyaya ili\u015fkin men\u015fe beyan\u0131n\u0131n okunaks\u0131z veya g\u00f6r\u00fcn\u00fcrde kusurlu olmas\u0131 halinde ithalat\u00e7\u0131ya, ithalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresine d\u00fczeltilmi\u015f men\u015fe beyan\u0131n\u0131n bir kopyas\u0131n\u0131 otuz g\u00fcn i\u00e7erisinde ibraz etme imkan\u0131 tan\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(4) \u0130thalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresi, tercihli tarife uygulanmas\u0131n\u0131 sadece fatura veya di\u011fer ticari belgenin \u00fc\u00e7\u00fcnc\u00fc bir \u00fclkede d\u00fczenlenmi\u015f olmas\u0131 nedeniyle reddetmez.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Kay\u0131t tutma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 25 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) \u0130hracat\u00e7\u0131 Taraf \u00fclke, men\u015fe beyan\u0131n\u0131 d\u00fczenlemi\u015f bir ihracat\u00e7\u0131n\u0131n, men\u015fe beyan\u0131n\u0131n d\u00fczenlenmesinden sonraki \u00fc\u00e7 y\u0131l boyunca veya ihracat\u00e7\u0131 Taraf \u00fclkenin belirleyece\u011fi daha uzun bir s\u00fcre i\u00e7in, talep \u00fczerine;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) Men\u015fe beyan\u0131n\u0131n bir kopyas\u0131n\u0131,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Men\u015fe beyan\u0131n\u0131n e\u015fyan\u0131n men\u015feli oldu\u011fu iddias\u0131n\u0131 kan\u0131tlayan, imalat\u00e7\u0131lar veya tedarik\u00e7ilerden al\u0131nan t\u00fcm destekleyici belgeleri ve yaz\u0131l\u0131 beyanlar\u0131n\u0131,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>muhafaza etmesini ve ibraz\u0131n\u0131 isteyebilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Her bir Taraf \u00fclke, bir ihracat\u00e7\u0131 imalat\u00e7\u0131 ya da tedarik\u00e7inin yaz\u0131l\u0131 bir beyan\u0131 \u00fczerine bir men\u015fe beyan\u0131n\u0131 esas almakta ise, o imalat\u00e7\u0131 ya da tedarik\u00e7i birinci f\u0131krayla uyumlu olarak kay\u0131t tutmakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) \u0130thalat\u00e7\u0131 Taraf \u00fclke, tercihli tarife tan\u0131nan bir ithalat\u00e7\u0131n\u0131n, men\u015fe beyan\u0131n\u0131n bir kopyas\u0131 da d\u00e2hil olmak \u00fczere, ithalat tarihinden sonraki \u00fc\u00e7 y\u0131l boyunca veya bu Taraf \u00fclkenin belirleyece\u011fi daha uzun bir s\u00fcre boyunca e\u015fyan\u0131n ithalat\u0131na ili\u015fkin belgeleri muhafaza etmesini isteyebilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(4) Her bir Taraf \u00fclke, o Taraf \u00fclkenin yasa ve y\u00f6netmeliklerine uygun olarak, kendi \u00fclkesindeki ithalat\u00e7\u0131lar, ihracat\u00e7\u0131lar, imalat\u00e7\u0131lar ve tedarik\u00e7ilerin belgeleri veya kay\u0131tlar\u0131, bu belgelerin veya kay\u0131tlar\u0131n eri\u015filebilir ve bas\u0131labilir olmas\u0131 ko\u015fuluyla, her t\u00fcrl\u00fc ortamda tutmas\u0131na izin verir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(5) Bir Taraf \u00fclke, bu madde uyar\u0131nca kay\u0131tlar\u0131 veya belgeleri tutmakla y\u00fck\u00fcml\u00fc olan, e\u015fyan\u0131n ithalat\u00e7\u0131s\u0131, ihracat\u00e7\u0131s\u0131, imalat\u00e7\u0131s\u0131 veya tedarik\u00e7isi; kay\u0131t veya belgeleri bu Y\u00f6netmeli\u011fe uygun olarak tutamaz veya bu kay\u0131tlara veya belgelere eri\u015fimi reddederse sonradan kontrole konu bir e\u015fyaya tercihli tarifeyi reddedebilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Sonradan kontrol<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 26 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Taraf \u00fclkeler bu Y\u00f6netmeli\u011fin d\u00fczg\u00fcn \u015fekilde uygulanmas\u0131n\u0131 sa\u011flamak amac\u0131yla, e\u015fyan\u0131n bu Y\u00f6netmelik \u00e7er\u00e7evesinde men\u015feli olup olmad\u0131\u011f\u0131n\u0131 do\u011frulamak ve bu Y\u00f6netmelik kapsam\u0131ndaki tercihli tarife taleplerinin ger\u00e7ekli\u011finden emin olmak amac\u0131yla g\u00fcmr\u00fck idareleri arac\u0131l\u0131\u011f\u0131yla birbirlerine yard\u0131mc\u0131 olur.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Bir Taraf \u00fclkenin bir e\u015fyan\u0131n men\u015feli oldu\u011funa veya bu Y\u00f6netmeli\u011fin di\u011fer t\u00fcm gerekliliklerinin kar\u015f\u0131lan\u0131p kar\u015f\u0131lanmad\u0131\u011f\u0131na ili\u015fkin kontrol talebi; ithalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresi taraf\u0131ndan uygulanan, rastgele se\u00e7im de d\u00e2hil, risk de\u011ferlendirme y\u00f6ntemlerini esas al\u0131r veya ithalat\u00e7\u0131 Taraf \u00fclkenin e\u015fyan\u0131n men\u015feli olup olmad\u0131\u011f\u0131na veya bu Y\u00f6netmeli\u011fin di\u011fer t\u00fcm gerekliliklerinin kar\u015f\u0131lan\u0131p-kar\u015f\u0131lanmad\u0131\u011f\u0131na ili\u015fkin makul \u015f\u00fcpheleri oldu\u011fu hallerde yap\u0131l\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) \u0130thalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresi, bir e\u015fyan\u0131n men\u015feli olup olmad\u0131\u011f\u0131n\u0131, ihracat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresinin bir e\u015fyan\u0131n men\u015feli olup olmad\u0131\u011f\u0131na dair bir kontrol ger\u00e7ekle\u015ftirmesini yaz\u0131l\u0131 olarak talep etmek suretiyle kontrol edebilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(4) \u0130thalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresi bir sonradan kontrol talebinde bulundu\u011funda, ihracat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresine;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) Talepte bulunan g\u00fcmr\u00fck idaresinin ad\u0131n\u0131,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Kontrol\u00fc yap\u0131lacak ihracat\u00e7\u0131, imalat\u00e7\u0131 veya tedarik\u00e7inin ad\u0131n\u0131,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>c) Kontrol\u00fcn konusu ve kapsam\u0131n\u0131,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>\u00e7) Men\u015fe beyan\u0131n\u0131n bir kopyas\u0131 ile varsa her t\u00fcr destekleyici belgeyi,<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>temin eder.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(5) Uygun olan hallerde, ithalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresi men\u015fe kontrol\u00fcn\u00fcn bir par\u00e7as\u0131 olarak ihracat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresinden belirli bilgi ve belgeler talep edebilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(6) Sonradan kontrol\u00fcn yap\u0131lmas\u0131 talebi ithalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresince ihracat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresine sertifikal\u0131 veya kay\u0131tl\u0131 posta veya o g\u00fcmr\u00fck idaresince al\u0131nd\u0131\u011f\u0131n\u0131 teyit eden di\u011fer her t\u00fcr y\u00f6ntemle yap\u0131l\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(7) \u0130hracat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresi ithalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresine, yaz\u0131l\u0131 talebin al\u0131nd\u0131\u011f\u0131 tarihten itibaren k\u0131rk be\u015f g\u00fcn veya taraflar aras\u0131nda kararla\u015ft\u0131r\u0131lan ba\u015fka bir s\u00fcre i\u00e7inde bu talebin al\u0131nd\u0131\u011f\u0131na dair (\u015f\u00fcpheyi \u00f6nlemek i\u00e7in elektronik posta ile g\u00f6nderilebilecek) yaz\u0131l\u0131 bir onay verir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(8) Alt\u0131nc\u0131 f\u0131krada belirtilen talebin ard\u0131ndan, ihracat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresi men\u015fe kontrol\u00fcn\u00fc ger\u00e7ekle\u015ftirir. Bu ama\u00e7la g\u00fcmr\u00fck idaresi, kendi yasa ve y\u00f6netmeliklerine uygun olarak;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) Belge talep edebilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Her t\u00fcr kan\u0131t\u0131 isteyebilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>c) 25 inci maddenin birinci ve ikinci f\u0131kralar\u0131nda at\u0131f yap\u0131lan kay\u0131tlar\u0131 incelemek ve e\u015fyan\u0131n imalat\u0131nda kullan\u0131lan tesisleri g\u00f6zlemlemek i\u00e7in bir ihracat\u00e7\u0131 veya imalat\u00e7\u0131 veya tedarik\u00e7inin tesislerini ziyaret edebilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(9) Her bir Taraf \u00fclke, bir ihracat\u00e7\u0131n\u0131n bir imalat\u00e7\u0131 veya tedarik\u00e7iden gelen yaz\u0131l\u0131 bir beyana dayanan bir men\u015fe beyan\u0131n\u0131 esas almas\u0131 halinde bu ihracat\u00e7\u0131n\u0131n, bu imalat\u00e7\u0131n\u0131n veya tedarik\u00e7inin ihracat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresine talep \u00fczerine do\u011frudan belge veya bilgi vermesini ayarlayabilmesine imkan tan\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(10) On birinci f\u0131kra \u00e7er\u00e7evesinde ger\u00e7ekle\u015ftirilen bir men\u015fe kontrol\u00fcn\u00fcn sonu\u00e7lar\u0131 beklenirken ithalat\u00e7\u0131 Taraf \u00fclke, vergilerin \u00f6denmesi veya kefalet, depozito ya da yasa ve y\u00f6netmeliklerinde d\u00fczenlenen di\u011fer y\u00f6ntemlere uygun bir teminat\u0131n \u00f6denmesi ko\u015fuluyla, e\u015fyan\u0131n ithalat\u00e7\u0131ya teslimine izin verir. Kontrol sonucunda, ithalat\u00e7\u0131 Taraf \u00fclke e\u015fyan\u0131n men\u015feli oldu\u011funa kanaat getirir ise e\u015fyaya tercihli tarife uygular ve fazladan \u00f6denen t\u00fcm vergileri iade eder veya s\u00f6z konusu teminat, \u00f6denmeyen di\u011fer y\u00fck\u00fcml\u00fcl\u00fckleri de kapsamad\u0131\u011f\u0131 s\u00fcrece, t\u00fcm teminat\u0131 \u00e7\u00f6zer.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(11) \u0130hracat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresi, m\u00fcmk\u00fcn olan en k\u0131sa s\u00fcrede ve her hal\u00fckarda bir sonradan kontrol i\u00e7in yaz\u0131l\u0131 talebin al\u0131nmas\u0131ndan itibaren on ay i\u00e7erisinde kontrol\u00fc tamamlar ve kontrol kapsam\u0131nda;<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>a) \u0130thalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresine sertifikal\u0131 veya kay\u0131tl\u0131 posta veya o g\u00fcmr\u00fck idaresince al\u0131nd\u0131\u011f\u0131n\u0131 teyit eden di\u011fer her t\u00fcr y\u00f6ntemle, e\u015fyan\u0131n men\u015feli olup-olmad\u0131\u011f\u0131n\u0131 karara ba\u011flayan ve a\u015fa\u011f\u0131daki bilgileri i\u00e7eren yaz\u0131l\u0131 bir rapor g\u00f6nderir:<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>1) Kontrol\u00fcn sonu\u00e7lar\u0131.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>2) Kontrole konu e\u015fyan\u0131n tan\u0131m\u0131 ve men\u015fe kural\u0131n\u0131n uygulanmas\u0131 ile ilgili tarife s\u0131n\u0131fland\u0131rmas\u0131.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>3) E\u015fyan\u0131n men\u015fe stat\u00fcs\u00fcne ili\u015fkin gerek\u00e7eyi desteklemek i\u00e7in e\u015fyan\u0131n yeterli bir tan\u0131m\u0131 ve a\u00e7\u0131klamas\u0131.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>4) Kontrol\u00fcn y\u00fcr\u00fct\u00fclme \u015fekline ili\u015fkin bilgi.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>5) Uygun olan hallerde, destekleyici belgeler.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>b) Yasa ile y\u00f6netmeliklerine tabi olarak, men\u015fe kontrol sonucunu ihracat\u00e7\u0131ya bildirir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(12) Sonradan kontrol\u00fcn tamamlanaca\u011f\u0131 s\u00fcre, ilgili g\u00fcmr\u00fck idarelerinin kar\u015f\u0131l\u0131kl\u0131 mutabakat\u0131yla uzat\u0131labilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(13) Sonradan kontrol\u00fcn ithalat\u00e7\u0131, ihracat\u00e7\u0131, \u00fcretici veya tedarik\u00e7inin bu Y\u00f6netmeli\u011fin herhangi bir gereklili\u011fini yerine getirmedi\u011fini ortaya koydu\u011fu hallerde, ithalat\u00e7\u0131 Taraf \u00fclke e\u015fyaya tercihli tarifeyi reddedebilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(14) Sonradan kontrol\u00fcn sonucunun bu Y\u00f6netmeli\u011fe uygun olarak bildirilmedi\u011fi hallerde, ithalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresi, makul \u015f\u00fcphesinin olmas\u0131 veya e\u015fyan\u0131n men\u015feli olup olmad\u0131\u011f\u0131n\u0131n tespit edilmemesi durumunda e\u015fyaya tercihli tarifeyi reddedebilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(15) Her bir Taraf \u00fclke, bu maddenin uygulanmas\u0131yla hakk\u0131nda men\u015fe konusunda bir h\u00fckme var\u0131lan herkese, esasen kendi g\u00fcmr\u00fck idaresi taraf\u0131ndan men\u015feye dair verilen h\u00fck\u00fcmlerin g\u00f6zden ge\u00e7irilmesi ve temyizine ili\u015fkin olarak kendi \u00fclkesindeki ithalat\u00e7\u0131lara sa\u011flad\u0131\u011f\u0131 ayn\u0131 haklar\u0131 tan\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(16) Her bir Taraf \u00fclke, Taraf \u00fclkeler aras\u0131nda, bu maddede d\u00fczenlenen kontrol i\u015flemlerine ili\u015fkin olarak ya da bir e\u015fyan\u0131n men\u015feli olarak kabul edilip edilemeyece\u011finin tespitinde men\u015fe kurallar\u0131n\u0131n yorumlanmas\u0131nda farkl\u0131l\u0131klar olmas\u0131, bu farkl\u0131l\u0131klar\u0131n kontrol\u00fc talep eden g\u00fcmr\u00fck idaresi ile kontrol\u00fc ger\u00e7ekle\u015ftiren g\u00fcmr\u00fck idaresi aras\u0131nda dan\u0131\u015fmalarda bulunulmas\u0131 suretiyle \u00e7\u00f6z\u00fclememesi ve ithalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresinin, ihracat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresince g\u00f6nderilen yaz\u0131l\u0131 raporun aksine bir men\u015fe tespitinde bulunmak istemesi halinde, ithalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresi ihracat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresine yaz\u0131l\u0131 raporun al\u0131nmas\u0131ndan itibaren altm\u0131\u015f g\u00fcn i\u00e7erisinde bildirimde bulunur.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(17) Bir Taraf \u00fclkenin talebi \u00fczerine, Taraf \u00fclkelerin bu farkl\u0131l\u0131klar\u0131 \u00e7\u00f6zmek \u00fczere on alt\u0131nc\u0131 f\u0131krada at\u0131fta bulunulan bildirimin tarihinden itibaren doksan g\u00fcn i\u00e7erisinde dan\u0131\u015fmalarda bulunur ve sonu\u00e7land\u0131r\u0131r. Dan\u0131\u015fmalar\u0131 sonu\u00e7land\u0131rma s\u00fcresi, Taraf \u00fclkelerin kar\u015f\u0131l\u0131kl\u0131 yaz\u0131l\u0131 mutabakat\u0131yla olay baz\u0131nda uzat\u0131labilir. \u0130thalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresi bu dan\u0131\u015fmalar\u0131n sonu\u00e7lanmas\u0131n\u0131n ard\u0131ndan kendi men\u015fe tespitini yapabilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(18) Her durumda, ithalat\u00e7\u0131 ile ithalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresi aras\u0131ndaki farkl\u0131l\u0131klar\u0131n halli ithalat\u00e7\u0131 Taraf \u00fclkenin hukukuna tabidir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Muhasebesel ayr\u0131m<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 27 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Ayn\u0131 ve birbirleri yerine ge\u00e7ebilen men\u015feli ve men\u015feli olmayan girdiler veya ayn\u0131 ve birbirleri yerine ge\u00e7ebilen \u00fcr\u00fcnler, men\u015feli ve men\u015feli olmayan stat\u00fcs\u00fcn\u00fc s\u00fcrd\u00fcrmek i\u00e7in depolama esnas\u0131nda fiziki olarak ayr\u0131labilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(2) Birinci f\u0131kran\u0131n uygulanmas\u0131nda, &#8220;ayn\u0131 ve birbirleri yerine ge\u00e7ebilen girdiler&#8221; veya &#8220;ayn\u0131 ve birbirleri yerine ge\u00e7ebilen \u00fcr\u00fcnler&#8221;, men\u015fe a\u00e7\u0131s\u0131ndan, ayn\u0131 t\u00fcr ve ticari kalitede, ayn\u0131 teknik ve fiziksel \u00f6zelliklere sahip ve birbirinden ay\u0131rt edilemeyen girdi veya \u00fcr\u00fcnler anlam\u0131na gelir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(3) Birinci f\u0131kraya halel getirmeksizin, men\u015feli ve men\u015feli olmayan ayn\u0131 ve birbirleri yerine ge\u00e7ebilen girdiler, bir muhasebesel ayr\u0131m y\u00f6ntemi kullan\u0131lm\u0131\u015fsa, depolama esnas\u0131nda fiziki olarak birbirinden ayr\u0131lmadan bir \u00fcr\u00fcn\u00fcn imalat\u0131nda kullan\u0131labilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(4) Birinci f\u0131kraya halel getirmeksizin, Armonize Sistemin 10, 15, 27, 28, 29 uncu fas\u0131llar\u0131nda, 32.01 ila 32.07 pozisyonlar\u0131nda veya 39.01 ila 39.14 pozisyonlar\u0131nda s\u0131n\u0131fland\u0131r\u0131lan men\u015feli ve men\u015feli olmayan ayn\u0131 ve birbirlerinin yerine ge\u00e7ebilen girdiler, di\u011fer Taraf \u00fclkeye ihra\u00e7 edilmeden \u00f6nce, bir muhasebesel ayr\u0131m y\u00f6ntemi kullan\u0131lmas\u0131 kayd\u0131yla, fiziki olarak birbirinden ayr\u0131lmadan bir Taraf \u00fclkede depolanabilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(5) \u00dc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc f\u0131kralarda at\u0131fta bulunulan muhasebesel ayr\u0131m y\u00f6ntemi, Taraf \u00fclkede genel kabul g\u00f6ren muhasebe ilkeleri \u00e7er\u00e7evesinde bir stok y\u00f6netim y\u00f6ntemi ile uyumlu bir \u015fekilde uygulan\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(6) Muhasebesel ayr\u0131m y\u00f6ntemi, herhangi bir zamanda, girdiler veya \u00fcr\u00fcnlerin fiziki olarak birbirinden ayr\u0131lm\u0131\u015f olmas\u0131 halinde oldu\u011fundan daha fazla girdi veya \u00fcr\u00fcnlerin men\u015fe stat\u00fcs\u00fc kazanmamas\u0131n\u0131 sa\u011flayan herhangi bir y\u00f6ntemdir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>(7) Bir Taraf \u00fclke, kendi kanun ve y\u00f6netmeliklerinde belirlenen ko\u015fullar alt\u0131nda, bir muhasebesel ayr\u0131m y\u00f6nteminin kullan\u0131lmas\u0131n\u0131n o Taraf \u00fclkenin g\u00fcmr\u00fck idarelerinin \u00f6nceden iznine tabi olmas\u0131n\u0131 isteyebilir. O Taraf \u00fclkenin g\u00fcmr\u00fck idareleri, bu t\u00fcr yetkilerin kullan\u0131m\u0131n\u0131 izleyecek ve yetki sahibinin muhasebesel ayr\u0131m y\u00f6ntemini uygunsuz bir \u015fekilde kullanmas\u0131 veya bu Y\u00f6netmelik alt\u0131nda yer alan di\u011fer ko\u015fullar\u0131 kar\u015f\u0131lamamas\u0131 halinde, yetkiyi geri alabilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>ALTINCI B\u00d6L\u00dcM<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=ortabalkbold align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><b><span style='font-size:9.0pt'>\u00c7e\u015fitli ve Son H\u00fck\u00fcmler<\/span><\/b><b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/b><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Cezalar<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 28 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bu Y\u00f6netmelik h\u00fck\u00fcmlerine ayk\u0131r\u0131 fiiller hakk\u0131nda, 27\/10\/1999 tarihli ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu, 21\/3\/2007 tarihli ve 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu ile ilgili di\u011fer mevzuat h\u00fck\u00fcmleri uygulan\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan y\u00f6netmelik<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 29 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) 25\/5\/2021 tarihli ve 31491 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan T\u00fcrkiye Cumhuriyeti ile B\u00fcy\u00fck Britanya ve Kuzey \u0130rlanda Birle\u015fik Krall\u0131\u011f\u0131 Aras\u0131nda Serbest Ticaret Anla\u015fmas\u0131 Kapsam\u0131 Ticarette E\u015fyan\u0131n Tercihli Men\u015feinin Tespiti Hakk\u0131nda Y\u00f6netmelik y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Ge\u00e7i\u015f h\u00fckm\u00fc<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>GE\u00c7\u0130C\u0130 MADDE 1 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) 29 uncu madde ile y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan Y\u00f6netmeli\u011fin 29 uncu maddesiyle d\u00fczenlenen sevk halindeki veya antrepodaki e\u015fyaya ili\u015fkin h\u00fck\u00fcmlerin uygulanmas\u0131na 1\/1\/2021-31\/12\/2021 tarihleri aras\u0131nda devam edilir.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Y\u00fcr\u00fcrl\u00fck<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 30 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bu Y\u00f6netmelik 14\/4\/2021 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>Y\u00fcr\u00fctme<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><b><span style='font-size:9.0pt'>MADDE 31 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Ticaret Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin align=center style='margin:0cm;margin-bottom:.0001pt;text-align:center;line-height:12.0pt'><span class=normal1><b><span lang=EN-GB style='font-size:9.0pt'>&nbsp;<\/span><\/b><\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><p class=metin style='margin:0cm;margin-bottom:.0001pt;line-height:12.0pt'><span class=normal1><b><span lang=EN-GB style='font-size:9.0pt'><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2021\/05\/20210530-3-1.pdf\">Ekleri i\u00e7in t\u0131klay\u0131n\u0131z.<\/a><\/span><\/b><\/span><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><\/td><\/tr><\/table><\/div><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal>DDP Mevzuat Bilgilendirme Servisi<o:p><\/o:p><\/p><\/div><\/body><\/html><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0130ngiltere STA g\u00fcncellemesi \u00b7&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Men\u015fe Kurallar\u0131 ve Men\u015fe \u0130\u015flemlerine \u0130li\u015fkin Protokol&#8221;\u00fcn uygulanmas\u0131na dair usul ve esaslar. \u00b7&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Men\u015fe beyan\u0131n\u0131n ge\u00e7erlilik s\u00fcresi d\u00fczenlendi\u011fi tarihten itibaren 12 ayd\u0131r. \u00b7&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Anla\u015fma \u00e7er\u00e7evesinde tercihli tarife i\u00e7in gerekli ko\u015fullar\u0131 kar\u015f\u0131lad\u0131\u011f\u0131n\u0131 a\u00e7\u0131k\u00e7a beyan eden ek4 metni. \u00b7&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bu y\u00f6netmelikle 25\/5\/2021 tarihli ve 31491 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan T\u00fcrkiye Cumhuriyeti ile B\u00fcy\u00fck<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/ingiltere_ile_sta_anlasmasi_guncellemesi\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":4491,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-38641","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\/38641","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=38641"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38641\/revisions"}],"predecessor-version":[{"id":38643,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38641\/revisions\/38643"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/4491"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=38641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=38641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=38641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}