{"id":38877,"date":"2021-12-20T10:47:16","date_gmt":"2021-12-20T10:47:16","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=38877"},"modified":"2021-12-20T10:51:39","modified_gmt":"2021-12-20T10:51:39","slug":"ayniyat_tespiti_ile_ilgili_usule_ait_yazi","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/ayniyat_tespiti_ile_ilgili_usule_ait_yazi\/","title":{"rendered":"G\u00fcmr\u00fckler Gen.M\u00fcd.&#8217;n\u00fcn Dahilde \u0130\u015fleme Rejim Kapsam\u0131 Beyanlarda Ayniyat Tespit ve Usul\u00fc Hakk\u0131nda Yaz\u0131s\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"38877\" class=\"elementor elementor-38877\" 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-2184f441 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"2184f441\" 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-71325a0e elementor-column elementor-col-100 elementor-top-column\" data-id=\"71325a0e\" 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-ebddc17 elementor-widget elementor-widget-heading\" data-id=\"ebddc17\" 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\">G\u00fcmr\u00fckler Gen.M\u00fcd.'n\u00fcn Dahilde \u0130\u015fleme Rejim Kapsam\u0131 Beyanlarda Ayniyat Tespit ve Usul\u00fc Hakk\u0131nda Yaz\u0131s\u0131<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fbadbc3 elementor-widget elementor-widget-text-editor\" data-id=\"4fbadbc3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><html xmlns:v=\"urn:schemas-microsoft-com:vml\" xmlns:o=\"urn:schemas-microsoft-com:office:office\" xmlns:w=\"urn:schemas-microsoft-com:office:word\" xmlns:m=\"http:\/\/schemas.microsoft.com\/office\/2004\/12\/omml\" xmlns=\"http:\/\/www.w3.org\/TR\/REC-html40\"><head><meta http-equiv=Content-Type content=\"text\/html; charset=iso-8859-9\"><meta name=Generator content=\"Microsoft Word 14 (filtered medium)\"><style><!--\n\/* Font Definitions *\/\n@font-face\n\t{font-family:\"Cambria Math\";\n\tpanose-1:2 4 5 3 5 4 6 3 2 4;}\n@font-face\n\t{font-family:Calibri;\n\tpanose-1:2 15 5 2 2 2 4 3 2 4;}\n@font-face\n\t{font-family:Tahoma;\n\tpanose-1:2 11 6 4 3 5 4 4 2 4;}\n\/* Style Definitions *\/\np.MsoNormal, li.MsoNormal, div.MsoNormal\n\t{margin:0cm;\n\tmargin-bottom:.0001pt;\n\tfont-size:11.0pt;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\na:link, span.MsoHyperlink\n\t{mso-style-priority:99;\n\tcolor:blue;\n\ttext-decoration:underline;}\na:visited, span.MsoHyperlinkFollowed\n\t{mso-style-priority:99;\n\tcolor:purple;\n\ttext-decoration:underline;}\np\n\t{mso-style-priority:99;\n\tmso-margin-top-alt:auto;\n\tmargin-right:0cm;\n\tmso-margin-bottom-alt:auto;\n\tmargin-left:0cm;\n\tfont-size:12.0pt;\n\tfont-family:\"Times New Roman\",\"serif\";}\np.MsoAcetate, li.MsoAcetate, div.MsoAcetate\n\t{mso-style-priority:99;\n\tmso-style-link:\"Balon Metni Char\";\n\tmargin:0cm;\n\tmargin-bottom:.0001pt;\n\tfont-size:8.0pt;\n\tfont-family:\"Tahoma\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\nspan.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.mbaslikorta, li.mbaslikorta, div.mbaslikorta\n\t{mso-style-name:m_baslik_orta;\n\tmso-style-priority:99;\n\tmso-margin-top-alt:auto;\n\tmargin-right:0cm;\n\tmso-margin-bottom-alt:auto;\n\tmargin-left:0cm;\n\tfont-size:12.0pt;\n\tfont-family:\"Times New Roman\",\"serif\";}\np.msag, li.msag, div.msag\n\t{mso-style-name:m_sag;\n\tmso-style-priority:99;\n\tmso-margin-top-alt:auto;\n\tmargin-right:0cm;\n\tmso-margin-bottom-alt:auto;\n\tmargin-left:0cm;\n\tfont-size:12.0pt;\n\tfont-family:\"Times New Roman\",\"serif\";}\nspan.E-postaStili22\n\t{mso-style-type:personal;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tcolor:windowtext;}\nspan.E-postaStili23\n\t{mso-style-type:personal-reply;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tcolor:#1F497D;}\n.MsoChpDefault\n\t{mso-style-type:export-only;\n\tfont-size:10.0pt;}\n@page WordSection1\n\t{size:612.0pt 792.0pt;\n\tmargin:70.85pt 70.85pt 70.85pt 70.85pt;}\ndiv.WordSection1\n\t{page:WordSection1;}\n--><\/style><!--[if gte mso 9]><xml>\n<o:shapedefaults v:ext=\"edit\" spidmax=\"1026\" \/>\n<\/xml><![endif]--><!--[if gte mso 9]><xml>\n<o:shapelayout v:ext=\"edit\">\n<o:idmap v:ext=\"edit\" data=\"1\" \/>\n<\/o:shapelayout><\/xml><![endif]--><\/head><body lang=TR link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='color:black;background:white'>D\u0130\u0130B\/D\u0130\u0130 kapsam\u0131nda ayniyet tespitinin yap\u0131lmas\u0131n\u0131n gerekli oldu\u011fu hallerde ilgili g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fcklerince dikkat edilmesi gereken hususlara ili\u015fkin yaz\u0131 a\u015fa\u011f\u0131dad\u0131r.<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='color:black;background:white'><o:p>&nbsp;<\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white'><span style='font-size:11.0pt;font-family:\"Calibri\",\"sans-serif\";color:black'>G\u00fcmr\u00fck idarelerince;<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box'><span style='font-size:11.0pt;font-family:\"Calibri\",\"sans-serif\";color:black'>-Dahilde \u0130\u015fleme \u0130zin Belgesi ile ilgili ayniyet tespitlerinin yapt\u0131r\u0131lmas\u0131 her ne kadar do\u011frudan D\u0130\u0130B sahibinin sorumlulu\u011funda olsa da, D\u0130\u0130B \u00f6zel \u015fartlar\u0131nda yer alan ibarelerin kontrol\u00fcn\u00fcn yap\u0131lmas\u0131 ve ayniyet tespitine ili\u015fkin bir husus bulunmas\u0131 halinde muayene ve hat kriterine bak\u0131lmaks\u0131z\u0131n gerekli tespitlerin yapt\u0131r\u0131lmas\u0131,<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box'><span style='font-size:11.0pt;font-family:\"Calibri\",\"sans-serif\";color:black'>-D\u0130\u0130B\/D\u0130\u0130 `de e\u015fya i\u00e7in ayniyet \u015fart\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015f ise 31,41,51 ve 52 ile ba\u015flayan rejim kodlar\u0131 kapsam\u0131nda tescil edilen IM ve EX beyannamelerle ilgili olarak, ilgili muayene memurunca tespit yerine getirildikten sonra &quot;ayniyet tespitine tabidir&quot; butonu i\u015faretlenerek a\u00e7\u0131klama b\u00f6l\u00fcm\u00fcne yap\u0131lan i\u015flem hakk\u0131nda a\u00e7\u0131klama (foto\u011fraf eklendi, ekspertiz raporu eklendi, laboratuvar analizine g\u00f6nderildi..vb) girilmesi, ayniyet \u00f6ng\u00f6r\u00fclmemi\u015f ise &quot;ayniyet tespitine tabi de\u011fildir&quot; butonu i\u015faretlenerek a\u00e7\u0131klama b\u00f6l\u00fcm\u00fcne ayniyete tabi olmama nedenine ili\u015fkin a\u00e7\u0131klama ( belge \u00f6zel \u015fart\u0131nda bulunmamaktad\u0131r, kod-7 ayniyetten muaft\u0131r vb) girilmesi,<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box'><span style='font-size:11.0pt;font-family:\"Calibri\",\"sans-serif\";color:black'>-As\u0131l i\u015flem g\u00f6rm\u00fc\u015f \u00fcr\u00fcn b\u00fcnyesinde yer alan \u00fcr\u00fcn\u00fcn tespit edilebildi\u011fi durumlarda; i\u015flem g\u00f6rm\u00fc\u015f \u00fcr\u00fcn i\u00e7erisindeki ithal e\u015fyas\u0131n\u0131n GT\u0130P tespiti(cinsi, nevi ve tespit edilebiliyorsa oran belirlenerek) yap\u0131lmak suretiyle &#8220;&#8230;\/&#8230; tarihli &#8230;&#8230;&#8230;. \/ say\u0131l\u0131 ihracat beyannamesi muhteviyat\u0131 e\u015fyaya ili\u015fkin kimyagerlik tahlilinde\/laboratuvar analizinde bahse konu ihra\u00e7 e\u015fyas\u0131n\u0131n b\u00fcnyesinde &#8230;&#8230;.GT\u0130P&#8217;li e\u015fyan\u0131n kullan\u0131ld\u0131\u011f\u0131n\u0131n tespit edildi\u011fi&#8221; \u015feklinde bir tespit tutana\u011f\u0131n\u0131n d\u00fczenlenmesi,<o:p><\/o:p><\/span><\/p><p style='margin:0cm;margin-bottom:.0001pt;background:white;box-sizing: border-box'><span style='font-size:11.0pt;font-family:\"Calibri\",\"sans-serif\";color:black'>-\u0130hra\u00e7 e\u015fyas\u0131n\u0131n b\u00fcnyesinde hangi tarihli\/say\u0131l\u0131 ithalat beyannamesi muhteviyat\u0131 e\u015fyan\u0131n kullan\u0131ld\u0131\u011f\u0131na ili\u015fkin tespitin yap\u0131lmas\u0131n\u0131n M\u00dcMK\u00dcN OLMASI halinde; &#8230;.\/&#8230;. tarihli\/say\u0131l\u0131 ihra\u00e7 e\u015fyas\u0131n\u0131n b\u00fcnyesinde &#8230;..\/&#8230;&#8230; tarihli\/say\u0131l\u0131 ithalat beyannamesi muhteviyat\u0131 e\u015fyan\u0131n kullan\u0131ld\u0131\u011f\u0131n\u0131n tespit edildi\u011fi, ibaresinin eklenmesi,<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:11.0pt;font-family:\"Calibri\",\"sans-serif\";color:black'>Ancak, bu tespitin yap\u0131lmas\u0131n\u0131n \u00f6zellikle Dahilde \u0130\u015fleme \u0130zin Belgesi kapsam\u0131nda birden fazla ithalat ve ihracat beyannamesi ile i\u015flem yap\u0131lmas\u0131 nedeniyle M\u00dcMK\u00dcN OLMAMASI halinde sadece, &#8230;&#8230;\/&#8230;.. tarihli\/say\u0131l\u0131 ihra\u00e7 e\u015fyas\u0131n\u0131n b\u00fcnyesinde &#8230;&#8230; GT\u0130P&#8217;li e\u015fya kullan\u0131lm\u0131\u015ft\u0131r.&#8221; \u015feklinde bir ibare ile yetinilmesi,<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='color:black'>Y\u00f6n\u00fcnde i\u015flem tesis edilmesi gerekmektedir<\/span><span style='mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>T.C.<br>T\u0130CARET BAKANLI\u011eI<br>G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<br>\u0130hracat ve Dahilde \u0130\u015fleme Dairesi<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Say\u0131 :<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>E-52707093-132.04.04-<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Konu :<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>DIR Ayniyet Tespiti<o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>14.12.2021 \/ 69974456<br>DA\u011eITIM YERLER\u0130NE<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>\u0130lgi: a)&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/genelge\/2015\/ggm201508.aspx\"><span style='color:navy'>30.01.2015 tarihli ve 2015\/8 say\u0131l\u0131 Genelge<\/span><\/a><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>b)&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/tyazilar\/2015\/ty4995937.aspx\"><span style='color:navy'>05.01.2015 tarih ve 4995937 say\u0131l\u0131 da\u011f\u0131t\u0131ml\u0131 yaz\u0131m\u0131z.<\/span><\/a><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>c)&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/tyazilar\/2017\/ty25340068.aspx\"><span style='color:navy'>31.05.2017 tarih ve 25340068 say\u0131l\u0131 da\u011f\u0131t\u0131ml\u0131 yaz\u0131m\u0131z.<\/span><\/a><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>d)&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/genelge\/2017\/ggm201717.aspx\"><span style='color:navy'>06.10.2017 tarihli 2017\/17 say\u0131l\u0131 Genelge<\/span><\/a><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>e)&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/tyazilar\/2018\/ty36140531.aspx\"><span style='color:navy'>27.07.2018 tarih ve 36140531 say\u0131l\u0131 da\u011f\u0131t\u0131ml\u0131 yaz\u0131m\u0131z.<\/span><\/a><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>f)&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/genelge\/2021\/ggmgenelge202126.aspx\"><span style='color:navy'>2017\/17 say\u0131l\u0131 Genelgede de\u011fi\u015fiklik yapan 2021\/26 say\u0131l\u0131 Genelge<\/span><\/a><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>\u0130lgide kay\u0131tl\u0131 yaz\u0131lar\u0131m\u0131z ve Genelgeler ile, gerek Dahilde \u0130\u015fleme \u0130zin Belgesi gerekse Dahilde \u0130\u015fleme \u0130zni kapsam\u0131nda ayniyet tespitine ili\u015fkin uygulamada ya\u015fanan sorunlar ve eksiklikler de g\u00f6z \u00f6n\u00fcnde bulundurularak g\u00fcmr\u00fck idarelerince yap\u0131lmas\u0131 gereken i\u015flemler talimata ba\u011flanm\u0131\u015ft\u0131r.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Ancak, son zamanlarda gerek \u0130hracat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc, gerek ilgili Sanayi Odalar\u0131 ve gerekse de firmalarca D\u0130\u0130B\/D\u0130\u0130&#8217;ler kapsam\u0131nda yap\u0131lan ayniyet tespitlerinde eksiklikler ve uygunsuzluklar bulunmas\u0131 ya da i\u015f yo\u011funlu\u011fu veya sehven yap\u0131lmad\u0131\u011f\u0131 gerek\u00e7eleriyle hi\u00e7 d\u00fczenlenmemesi neticesinde ihracat taahh\u00fct hesaplar\u0131n\u0131n m\u00fceyyideli kapat\u0131lmas\u0131 sonucunu do\u011fruracak olmas\u0131 nedeniyle konu m\u00fcteaddit defalar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcm\u00fcze intikal ettirilmi\u015ftir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Ayr\u0131ca, konuyla ilgili son olarak T\u00fcrkiye Odalar ve Borsalar Birli\u011fi&#8217;nden al\u0131nan yaz\u0131 ile baz\u0131 g\u00fcmr\u00fck idarelerince ayniyet tespiti tutanaklar\u0131n\u0131n fiili olarak d\u00fczenlenmedi\u011fi veya sadece laboratuvar tahlil yaz\u0131lar\u0131n\u0131n g\u00f6nderilmesiyle yetinildi\u011fi, ayniyet tespit formlar\u0131nda ihra\u00e7 e\u015fyas\u0131n\u0131n bilgilerinin yan\u0131 s\u0131ra ithal e\u015fyas\u0131n\u0131n beyanname bilgilerinin de yer almas\u0131 talebinin ilgili g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce bu tespitin yap\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 gerek\u00e7esiyle reddedildi\u011fi gibi hususlar belirtilerek ya\u015fanan s\u0131k\u0131nt\u0131lar bir kez daha Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcm\u00fcze intikal ettirilmi\u015ftir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Bu kapsamda; ayniyet tespitinin yap\u0131lmas\u0131n\u0131n gerekli oldu\u011fu hallerde ilgili g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fcklerince ilgide kay\u0131tl\u0131 yaz\u0131lar\u0131m\u0131z ve Genelgelerimiz ile talimata ba\u011flanan hususlara dikkatle riayet edilmesi gerekmekle birlikte a\u015fa\u011f\u0131da yer alan hususlar\u0131n bir kez daha hat\u0131rlat\u0131lmas\u0131nda yarar g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>G\u00fcmr\u00fck idarelerince;<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>-Dahilde \u0130\u015fleme \u0130zin Belgesi ile ilgili ayniyet tespitlerinin yapt\u0131r\u0131lmas\u0131 her ne kadar do\u011frudan D\u0130\u0130B sahibinin sorumlulu\u011funda olsa da, D\u0130\u0130B \u00f6zel \u015fartlar\u0131nda yer alan ibarelerin kontrol\u00fcn\u00fcn yap\u0131lmas\u0131 ve ayniyet tespitine ili\u015fkin bir husus bulunmas\u0131 halinde muayene ve hat kriterine bak\u0131lmaks\u0131z\u0131n gerekli tespitlerin yapt\u0131r\u0131lmas\u0131,<o:p><\/o:p><\/span><\/b><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>-D\u0130\u0130B\/D\u0130\u0130 `de e\u015fya i\u00e7in ayniyet \u015fart\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015f ise 31,41,51 ve 52 ile ba\u015flayan rejim kodlar\u0131 kapsam\u0131nda tescil edilen IM ve EX beyannamelerle ilgili olarak, ilgili muayene memurunca tespit yerine getirildikten sonra &quot;ayniyet tespitine tabidir&quot; butonu i\u015faretlenerek a\u00e7\u0131klama b\u00f6l\u00fcm\u00fcne yap\u0131lan i\u015flem hakk\u0131nda a\u00e7\u0131klama (foto\u011fraf eklendi, ekspertiz raporu eklendi, laboratuvar analizine g\u00f6nderildi..vb) girilmesi, ayniyet \u00f6ng\u00f6r\u00fclmemi\u015f ise &quot;ayniyet tespitine tabi de\u011fildir&quot; butonu i\u015faretlenerek a\u00e7\u0131klama b\u00f6l\u00fcm\u00fcne ayniyete tabi olmama nedenine ili\u015fkin a\u00e7\u0131klama ( belge \u00f6zel \u015fart\u0131nda bulunmamaktad\u0131r, kod-7 ayniyetten muaft\u0131r vb) girilmesi,<o:p><\/o:p><\/span><\/b><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>-As\u0131l i\u015flem g\u00f6rm\u00fc\u015f \u00fcr\u00fcn b\u00fcnyesinde yer alan \u00fcr\u00fcn\u00fcn tespit edilebildi\u011fi durumlarda; i\u015flem g\u00f6rm\u00fc\u015f \u00fcr\u00fcn i\u00e7erisindeki ithal e\u015fyas\u0131n\u0131n GT\u0130P tespiti(cinsi, nevi ve tespit edilebiliyorsa oran belirlenerek) yap\u0131lmak suretiyle &#8220;&#8230;\/&#8230; tarihli &#8230;&#8230;&#8230;. \/ say\u0131l\u0131 ihracat beyannamesi muhteviyat\u0131 e\u015fyaya ili\u015fkin kimyagerlik tahlilinde\/laboratuvar analizinde bahse konu ihra\u00e7 e\u015fyas\u0131n\u0131n b\u00fcnyesinde &#8230;&#8230;.GT\u0130P&#8217;li e\u015fyan\u0131n kullan\u0131ld\u0131\u011f\u0131n\u0131n tespit edildi\u011fi&#8221; \u015feklinde bir tespit tutana\u011f\u0131n\u0131n d\u00fczenlenmesi,<o:p><\/o:p><\/span><\/b><\/p><p style='margin:0cm;margin-bottom:.0001pt;background:white;box-sizing: border-box'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>-\u0130hra\u00e7 e\u015fyas\u0131n\u0131n b\u00fcnyesinde hangi tarihli\/say\u0131l\u0131 ithalat beyannamesi muhteviyat\u0131 e\u015fyan\u0131n kullan\u0131ld\u0131\u011f\u0131na ili\u015fkin tespitin yap\u0131lmas\u0131n\u0131n M\u00dcMK\u00dcN OLMASI halinde; &#8230;.\/&#8230;. tarihli\/say\u0131l\u0131 ihra\u00e7 e\u015fyas\u0131n\u0131n b\u00fcnyesinde &#8230;..\/&#8230;&#8230; tarihli\/say\u0131l\u0131 ithalat beyannamesi muhteviyat\u0131 e\u015fyan\u0131n kullan\u0131ld\u0131\u011f\u0131n\u0131n tespit edildi\u011fi, ibaresinin eklenmesi,<o:p><\/o:p><\/span><\/b><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Ancak, bu tespitin yap\u0131lmas\u0131n\u0131n \u00f6zellikle Dahilde \u0130\u015fleme \u0130zin Belgesi kapsam\u0131nda birden fazla ithalat ve ihracat beyannamesi ile i\u015flem yap\u0131lmas\u0131 nedeniyle M\u00dcMK\u00dcN OLMAMASI halinde sadece, &#8230;&#8230;\/&#8230;.. tarihli\/say\u0131l\u0131 ihra\u00e7 e\u015fyas\u0131n\u0131n b\u00fcnyesinde &#8230;&#8230; GT\u0130P&#8217;li e\u015fya kullan\u0131lm\u0131\u015ft\u0131r.&#8221; \u015feklinde bir ibare ile yetinilmesi,<o:p><\/o:p><\/span><\/b><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Y\u00f6n\u00fcnde i\u015flem tesis edilmesi gerekmektedir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Bu \u00e7er\u00e7evede ayniyet tespiti i\u015flemlerinde yukar\u0131da yer verilen da\u011f\u0131t\u0131ml\u0131 yaz\u0131lar\u0131m\u0131z ve Genelgelerimizde yer alan h\u00fck\u00fcmlere azami dikkatin g\u00f6sterilmesi ile ilgili olarak g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fcklerinin bir kez daha bilgilendirilmesi gerekmektedir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Bilgi ve buna g\u00f6re gere\u011fini rica ederim.<o:p><\/o:p><\/span><\/p><p class=msag align=right style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:right;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Mustafa G\u00dcM\u00dc\u015e<br>Bakan a.<br>Genel M\u00fcd\u00fcr<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>DA\u011eITIM:<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><br>T\u00fcm G\u00fcmr\u00fck ve D\u0131\u015f Ticaret B\u00f6lge M\u00fcd\u00fcrl\u00fcklerine<o:p><\/o:p><\/span><\/p><p class=MsoNormal><b><span style='font-size:9.0pt;color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/b><\/p><p class=MsoNormal><span style='color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='color:black'>DDP Mevzuat Bilgilendirme Servisi<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/p><\/div><\/body><\/html><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>G\u00fcmr\u00fckler Gen.M\u00fcd.&#8217;n\u00fcn Dahilde \u0130\u015fleme Rejim Kapsam\u0131 Beyanlarda Ayniyat Tespit ve Usul\u00fc Hakk\u0131nda Yaz\u0131s\u0131 &nbsp; D\u0130\u0130B\/D\u0130\u0130 kapsam\u0131nda ayniyet tespitinin yap\u0131lmas\u0131n\u0131n gerekli oldu\u011fu hallerde ilgili g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fcklerince dikkat edilmesi gereken hususlara ili\u015fkin yaz\u0131 a\u015fa\u011f\u0131dad\u0131r. &nbsp; G\u00fcmr\u00fck idarelerince; -Dahilde \u0130\u015fleme \u0130zin Belgesi ile ilgili ayniyet tespitlerinin yapt\u0131r\u0131lmas\u0131 her ne kadar do\u011frudan D\u0130\u0130B sahibinin sorumlulu\u011funda olsa da, D\u0130\u0130B \u00f6zel<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/ayniyat_tespiti_ile_ilgili_usule_ait_yazi\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":2221,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-38877","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\/38877","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=38877"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38877\/revisions"}],"predecessor-version":[{"id":38881,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38877\/revisions\/38881"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/2221"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=38877"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=38877"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=38877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}