{"id":39357,"date":"2023-05-03T05:03:47","date_gmt":"2023-05-03T05:03:47","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=39357"},"modified":"2023-05-03T05:18:21","modified_gmt":"2023-05-03T05:18:21","slug":"tc_pakistan_mense_ispat_belge_doldurma_teblig","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/tc_pakistan_mense_ispat_belge_doldurma_teblig\/","title":{"rendered":"T\u00fcrkiye ile Pakistan Mal Ticaret Anla\u015fmas\u0131 Kapsam\u0131nda E\u015fyan\u0131n Tercihli Men\u015feinin Tespiti ve TUR-PAK Men\u015fe \u0130spat Belgesinin Doldurulmas\u0131 Hakk\u0131nda Y\u00f6netmelik"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"39357\" class=\"elementor elementor-39357\" 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-4bf6f3a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"4bf6f3a1\" 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-6f635310 elementor-column elementor-col-100 elementor-top-column\" data-id=\"6f635310\" 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-87941a9 elementor-widget elementor-widget-heading\" data-id=\"87941a9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">T\u00fcrkiye ile Pakistan Mal Ticaret Anla\u015fmas\u0131 Kapsam\u0131nda E\u015fyan\u0131n Tercihli Men\u015feinin Tespiti ve TUR-PAK Men\u015fe \u0130spat Belgesinin Doldurulmas\u0131 Hakk\u0131nda Y\u00f6netmelik<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2623f7af elementor-widget elementor-widget-text-editor\" data-id=\"2623f7af\" 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 15 (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:\"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;}\nspan.E-postaStili17\n\t{mso-style-type:personal-compose;\n\tfont-family:\"Calibri\",sans-serif;\n\tcolor:windowtext;}\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;}\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;}\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--><\/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>Y\u00f6netmelik 01.05.2023 tarihi ile y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<o:p><\/o:p><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal>Y\u00f6netmelik kapsam\u0131nda:<o:p><\/o:p><\/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;color:black'>\u0130kili men\u015fe k\u00fcm\u00fclasyonu<\/span><\/b><span style='font-size:9.5pt;color:black'><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;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:9.0pt;color:black'>MADDE 6-&nbsp;<\/span><\/b><span style='font-size:9.0pt;color:black'>(1) 5 inci madde h\u00fck\u00fcmlerine halel getirmeksizin, Anla\u015fma kapsam\u0131nda tercihli rejimden yararlanmaya ehil bir nihai \u00fcr\u00fcn\u00fcn i\u00e7erisine dahil edilen di\u011fer Taraf \u00fclke men\u015feli girdiler, nihai \u00fcr\u00fcn\u00fcn elde edildi\u011fi Taraf \u00fclke men\u015feli kabul edilir. Nihai \u00fcr\u00fcn\u00fcn elde edildi\u011fi ihracat\u00e7\u0131 Taraf \u00fclkede ger\u00e7ekle\u015ftirilen i\u015f\u00e7ilik veya i\u015flemlerin 9 uncu maddede belirtilenlerin \u00f6tesine ge\u00e7mi\u015f olmas\u0131 \u015fart\u0131yla, s\u00f6z konusu girdilerin yeterli i\u015f\u00e7ilik veya i\u015flemden ge\u00e7mi\u015f olmalar\u0131 gerekmez.<\/span><span style='font-size:9.5pt;color:black'><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;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:9.0pt;color:black'>(2) Birinci f\u0131krada d\u00fczenlenen k\u00fcm\u00fclasyon h\u00fck\u00fcmlerinin uygulanmas\u0131nda; ilgili Taraf \u00fclkede ger\u00e7ekle\u015ftirilen i\u015f\u00e7ilik veya i\u015flem, 9 uncu maddede belirtilenlerin \u00f6tesine ge\u00e7mez ise, ihracat\u00e7\u0131 Taraf \u00fclkede eklenen katma de\u011ferin imalatta kullan\u0131lan di\u011fer Taraf men\u015feli girdilerin k\u0131ymetini ge\u00e7mesi halinde, elde edilen nihai \u00fcr\u00fcn ihracat\u00e7\u0131 Taraf \u00fclke men\u015feli kabul edilir.<\/span><span style='font-size:9.5pt;color:black'><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;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:9.0pt;color:black'>(3) Bir Taraf \u00fclkede yap\u0131lan bir imalat i\u015fleminde, sadece di\u011fer Taraf \u00fclke men\u015feli girdiler k\u00fcm\u00fclasyona t\u00e2bi tutulabilir. S\u00f6z konusu i\u015flemde, men\u015feli olmayan girdilerin de kullan\u0131lmas\u0131 halinde; bunlar\u0131n, Ek-II&#8217;de yer alan listede belirtilen \u015fartlar uyar\u0131nca yeterli derecede i\u015f\u00e7ilik veya i\u015flem g\u00f6rmesi gerekir.<\/span><span style='font-size:9.5pt;color:black'><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;color:black'>Men\u015fe ispat belgesi<\/span><\/b><span style='font-size:9.5pt;color:black'><o:p><\/o:p><\/span><\/p><p class=metin style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:28.3pt;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:9.0pt;color:black'>MADDE 17-&nbsp;<\/span><\/b><span style='font-size:9.0pt;color:black'>(1) Pakistan men\u015feli \u00fcr\u00fcnler, T\u00fcrkiye&#8217;ye ithal edilmeleri esnas\u0131nda bir \u00f6rne\u011fi Ek-III&#8217;te yer alan TUR-PAK Men\u015fe \u0130spat Belgesinin ibraz\u0131 \u00fczerine Anla\u015fmadan yararlan\u0131rlar.<\/span><span style='font-size:9.5pt;color:black'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-left:106.2pt'><span style='font-size:9.0pt;color:black'>(3) Anla\u015fma ve Y\u00f6netmelik h\u00fck\u00fcmlerine uygun olarak; TUR-PAK Men\u015fe \u0130spat Belgesi ve ba\u015fvuru formunun doldurulmas\u0131, onaylanmas\u0131 ve vize edilmesi i\u015flemlerinin elektronik sistem \u00fczerinden ger\u00e7ekle\u015ftirilmesi esast\u0131r. Elektronik ortamdaki veriler Pakistan, Bakanl\u0131k birimleri ve Bakanl\u0131k\u00e7a uygun g\u00f6r\u00fclen ki\u015fi ve kurulu\u015flarla payla\u015f\u0131labilir ve veri de\u011fi\u015fimine konu edilebilir.<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;color:black'>Men\u015fe ispat belgesinin d\u00fczenlenmesi ve vize i\u015flemleri<\/span><\/b><span style='font-size:9.5pt;color:black'><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;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:9.0pt;color:black'>MADDE 18-<o:p><\/o:p><\/span><\/b><\/p><p class=metin style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:92.0pt;margin-bottom:.0001pt;text-align:justify;line-height:12.0pt'><span style='font-size:9.0pt;color:black'>(11) G\u00fcmr\u00fck idareleri ve Bakanl\u0131k\u00e7a yetkilendirilen kurulu\u015flar, men\u015fe ispat belgesinin kurallara uygun olarak doldurulup doldurulmad\u0131\u011f\u0131n\u0131 kontrol edip belgede kay\u0131tl\u0131 e\u015fyan\u0131n bu Y\u00f6netmelik h\u00fck\u00fcmleri gere\u011fince men\u015feli oldu\u011fu veya say\u0131ld\u0131\u011f\u0131 hususunda, ihracata ait di\u011fer evrak\u0131 da inceleyerek kesin bir kan\u0131ya vard\u0131ktan sonra gerekli i\u015flemleri tamamlarlar.<\/span><span style='font-size:9.5pt;color:black'><o:p><\/o:p><\/span><\/p><p class=metin style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:63.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:9.0pt;color:black'>(12) G\u00fcmr\u00fck idareleri, 11 inci f\u0131krada belirtilen kontrolleri yaparken;<\/span><span style='font-size:9.5pt;color:black'><o:p><\/o:p><\/span><\/p><p class=metin style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:63.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:9.0pt;color:black'>a) TUR-PAK Men\u015fe \u0130spat Belgelerinin bu Y\u00f6netmelik h\u00fck\u00fcmlerine uygun olup olmad\u0131\u011f\u0131n\u0131 incelemek,<\/span><span style='font-size:9.5pt;color:black'><o:p><\/o:p><\/span><\/p><p class=metin style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:63.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:9.0pt;color:black'>b) \u0130hra\u00e7 konusu e\u015fyan\u0131n cins, t\u00fcr, nitelik ve miktar itibar\u0131yla TUR-PAK Men\u015fe \u0130spat Belgesindeki kay\u0131tlara uygun olup olmad\u0131\u011f\u0131n\u0131 tespit etmek,<\/span><span style='font-size:9.5pt;color:black'><o:p><\/o:p><\/span><\/p><p class=metin style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:63.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:9.0pt;color:black'>c) \u0130hra\u00e7 konusu e\u015fyan\u0131n men\u015feli olup olmad\u0131\u011f\u0131n\u0131 belirlemek,<\/span><span style='font-size:9.5pt;color:black'><o:p><\/o:p><\/span><\/p><p class=metin style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:63.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:9.0pt;color:black'>\u00e7) E\u015fyaya ait ihra\u00e7 belgeleri yan\u0131nda g\u00fcmr\u00fck mevzuat\u0131 uyar\u0131nca nakliyeciler taraf\u0131ndan verilen belgeleri incelemek,<\/span><span style='font-size:9.5pt;color:black'><o:p><\/o:p><\/span><\/p><p class=metin style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:63.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:9.0pt;color:black'>d) \u0130hra\u00e7 konusu e\u015fyay\u0131 G\u00fcmr\u00fck Y\u00f6netmeli\u011findeki esaslara g\u00f6re muayene etmek, suretiyle i\u015flem ifa eder.<o:p><\/o:p><\/span><\/p><p class=metin style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:63.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt;color:black'>(14) 11 inci ve 12 nci f\u0131kralarda belirtilen de\u011ferlendirme ve incelemelerin olumlu sonu\u00e7 vermesinin ard\u0131ndan g\u00fcmr\u00fck idarelerince vize edilmesi uygun g\u00f6r\u00fclen TUR-PAK Men\u015fe \u0130spat Belgelerinin (10) numaral\u0131 &#8220;Endorsement&#8221; (Onay) alan\u0131na g\u00fcmr\u00fck beyannamesinin numaras\u0131, beyan\u0131 de\u011ferlendirerek belgeyi vize eden g\u00fcmr\u00fck idaresinin ad\u0131, g\u00fcmr\u00fck m\u00fchr\u00fc veya ka\u015fesi ve vize tarihi tatbik edilir. Bu alan\u0131n do\u011fru, okunakl\u0131 ve noksans\u0131z doldurulmas\u0131 \u015fartt\u0131r. Hatal\u0131 veya noksan yap\u0131lan vize i\u015flemi belgeyi ge\u00e7ersiz k\u0131lar ve sonradan kontrol sebeplerinden birini te\u015fkil eder.<\/span><span style='font-size:9.5pt;color:black'><o:p><\/o:p><\/span><\/p><p class=metin style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:63.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:9.0pt;color:black'>(15) TUR-PAK Men\u015fe \u0130spat Belgesi, Anla\u015fma ile sa\u011flanan tercihli ticarette yaz\u0131l\u0131 delil olarak ancak g\u00fcmr\u00fck idaresinin vizesi ile h\u00fck\u00fcm ifade edece\u011finden, belge d\u00fczenleme i\u015flemi vize ile tamamlanm\u0131\u015f olur. Bu bak\u0131mdan belgenin vize tarihi, d\u00fczenlenme tarihi anlam\u0131na gelir.<\/span><span style='font-size:9.5pt;color:black'><o:p><\/o:p><\/span><\/p><p class=metin style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:63.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.5pt;color:black'><o:p>&nbsp;<\/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:9.5pt;color:black'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><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=191 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'>24 Nisan 2023 PAZARTES\u0130<\/span><o:p><\/o:p><\/p><\/td><td width=189 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><o:p><\/o:p><\/p><\/td><td width=187 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 : 32170<\/span><o:p><\/o:p><\/p><\/td><\/tr><tr style='height:24.0pt'><td width=566 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=566 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 CUMHUR\u0130YET\u0130 \u0130LE PAK\u0130STAN \u0130SLAM 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'>ARASINDA MAL T\u0130CARET\u0130 ANLA\u015eMASI \u00c7ER\u00c7EVES\u0130NDEK\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'>T\u0130CARETTE E\u015eYANIN TERC\u0130HL\u0130 MEN\u015eE\u0130N\u0130N<\/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'>TESP\u0130T\u0130 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'>Ba\u015flang\u0131\u00e7 H\u00fck\u00fcmleri<\/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=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-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bu Y\u00f6netmeli\u011fin amac\u0131; 12\/8\/2022 tarihinde \u0130slamabad&#8217;da imzalanan, 7436 say\u0131l\u0131 Kanunla onaylanmas\u0131 uygun bulunan ve 24\/3\/2023 tarihli ve 6994 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile onaylanan T\u00fcrkiye Cumhuriyeti ile Pakistan \u0130slam Cumhuriyeti H\u00fck\u00fcmeti Aras\u0131nda Mal Ticareti Anla\u015fmas\u0131na ek &#8220;Men\u015feli \u00dcr\u00fcnler&#8221; Kavram\u0131n\u0131n Tan\u0131m\u0131 ve \u0130dari \u0130\u015fbirli\u011fi Y\u00f6ntemleri Hakk\u0131nda Protokol&#8217;\u00fcn uygulanmas\u0131na ili\u015fkin 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-<\/span><\/b><span style='font-size:9.0pt'>&nbsp;(1) Bu Y\u00f6netmelik, 12\/8\/2022 tarihinde \u0130slamabad&#8217;da imzalanan, 7436 say\u0131l\u0131 Kanunla onaylanmas\u0131 uygun bulunan ve 24\/3\/2023 tarihli ve 6994 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile onaylanan T\u00fcrkiye Cumhuriyeti ile Pakistan \u0130slam Cumhuriyeti H\u00fck\u00fcmeti Aras\u0131nda Mal Ticareti Anla\u015fmas\u0131na ek &#8220;Men\u015feli \u00dcr\u00fcnler&#8221; Kavram\u0131n\u0131n Tan\u0131m\u0131 ve \u0130dari \u0130\u015fbirli\u011fi Y\u00f6ntemleri Hakk\u0131nda Protokol&#8217;\u00fcn uygulanmas\u0131na ili\u015fkin 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-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bu Y\u00f6netmelik, 1 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Te\u015fkilat\u0131 Hakk\u0131nda Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesinin 448 inci maddesi ile 1 inci maddede belirtilen Protokole 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-&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 ile Pakistan \u0130slam Cumhuriyeti aras\u0131nda mevcut, 2 nci maddede belirtilen Mal Ticareti Anla\u015fmas\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) Armonize Sistem: 10\/11\/1988 tarihli ve 3501 say\u0131l\u0131 Kanunla kat\u0131lmam\u0131z uygun bulunan Uyumu Sa\u011flanm\u0131\u015f (Armonize) Mal Tan\u0131m\u0131 ve Kodlama Sistemi Hakk\u0131nda Uluslararas\u0131 S\u00f6zle\u015fmede belirtilen \u015fekilde ve S\u00f6zle\u015fmenin ekinde yer alan pozisyonlar\u0131, alt pozisyonlar\u0131 ve bunlara ait say\u0131sal kodlar\u0131, B\u00f6l\u00fcm, Fas\u0131l ve Alt Pozisyon Notlar\u0131n\u0131 ve Armonize Sistemin yorumu ile ilgili Genel Kurallar\u0131 kapsayan Nomanklat\u00fcr\u00fc,<\/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) 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'>\u00e7) Elektronik sistem: Men\u015fe ispat ve dola\u015f\u0131m belgelerinin d\u00fczenlenmesine y\u00f6nelik ba\u015fvurunun yap\u0131lmas\u0131, belgelerin d\u00fczenlenmesi, kontrol edilmesi, onaylanmas\u0131 ve vize i\u015flemlerinin ger\u00e7ekle\u015ftirilmesini sa\u011flamak \u00fczere Bakanl\u0131k ya da Bakanl\u0131k\u00e7a uygun g\u00f6r\u00fclen ki\u015fi ve kurulu\u015flarca elektronik ortamda verilen hizmet ve bu hizmete dair altyap\u0131y\u0131,<\/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) E\u015fya: Girdi ve \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'>e) Fabrika \u00e7\u0131k\u0131\u015f fiyat\u0131: \u00dcr\u00fcn i\u00e7in Taraf \u00fclkelerden birinde nihai i\u015f\u00e7ilik veya i\u015flemin ger\u00e7ekle\u015ftirilmesini \u00fcstlenen imalat\u00e7\u0131ya fabrika \u00e7\u0131k\u0131\u015f\u0131 itibar\u0131yla \u00f6denen, kullan\u0131lan b\u00fct\u00fcn girdilerin k\u0131ymetlerinin dahil edilmi\u015f oldu\u011fu, elde edilmi\u015f \u00fcr\u00fcn\u00fcn ihracat\u0131nda geri \u00f6denen veya \u00f6denebilecek yurt i\u00e7i vergilerin tenziliyle bulunan fiyat\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'>f) Fas\u0131llar, pozisyonlar ve alt pozisyonlar: Armonize Sistem veya &#8220;AS&#8221; olarak belirtilen, Armonize Mal Tan\u0131m\u0131 ve Kodlama Sistemini olu\u015fturan Nomanklat\u00fcrde kullan\u0131lan fas\u0131llar (iki haneli kodlar), pozisyonlar (d\u00f6rt haneli kodlar) ve alt pozisyonlar\u0131 (alt\u0131 haneli kodlar),<\/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) G\u00fcmr\u00fck k\u0131ymeti: G\u00fcmr\u00fck Tarifeleri ve Ticaret Genel Anla\u015fmas\u0131n\u0131n (GATT) VII&#8217;nci Maddesinin Uygulanmas\u0131na Dair Anla\u015fma (DT\u00d6 G\u00fcmr\u00fck K\u0131ymeti Anla\u015fmas\u0131) uyar\u0131nca tespit edilen k\u0131ymeti,<\/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) Girdi: \u00dcr\u00fcn\u00fcn imalat\u0131nda kullan\u0131lan herhangi hammadde, par\u00e7a veya aksam ve benzerlerini,<\/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) G\u00fcmr\u00fck idareleri: T\u00fcrkiye i\u00e7in Ticaret Bakanl\u0131\u011f\u0131n\u0131, Pakistan i\u00e7in Federal Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131 ve Ticaret Bakanl\u0131\u011f\u0131 Ticaretin Geli\u015ftirilmesi \u0130daresini,<\/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) Girdilerin k\u0131ymeti: Kullan\u0131lan men\u015feli olmayan girdilerin ithalat esnas\u0131ndaki g\u00fcmr\u00fck k\u0131ymetini ya da bunun bilinmemesi veya tespit edilememesi halinde ihracat\u00e7\u0131 Taraf \u00fclkede girdiler i\u00e7in \u00f6dendi\u011fi do\u011frulanabilir ilk fiyat\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'>i) \u0130malat: Montaj veya \u00f6zel i\u015flemler de dahil 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'>j) Katma de\u011fer: Fabrika \u00e7\u0131k\u0131\u015f fiyat\u0131ndan, e\u015fyaya dahil edilen di\u011fer Taraf \u00fclke men\u015feli her bir girdinin g\u00fcmr\u00fck k\u0131ymetinin ya da g\u00fcmr\u00fck k\u0131ymetinin bilinmemesi veya tespit edilememesi halinde ihracat\u00e7\u0131 Taraf \u00fclkede bu girdiler i\u00e7in \u00f6dendi\u011fi do\u011frulanabilir ilk fiyat\u0131n \u00e7\u0131kar\u0131lmas\u0131yla bulunan de\u011feri,<\/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) Men\u015feli girdilerin k\u0131ymeti: (\u0131) bendindeki tan\u0131ma uygun olarak, gerekli de\u011fi\u015fiklikler yap\u0131larak uygulanan, bu t\u00fcr maddenin g\u00fcmr\u00fck k\u0131ymetini,<\/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) Men\u015fe ispat belgesi: TUR-PAK Men\u015fe \u0130spat Belgesini,<\/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) 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'>n) Sevkiyat: Bir ihracat\u00e7\u0131dan bir al\u0131c\u0131ya birlikte 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'>o) S\u0131n\u0131fland\u0131rma: \u00dcr\u00fcn veya girdilerin Armonize Sistemin belirli bir pozisyonu 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'>\u00f6) Taraflar: T\u00fcrkiye ile Pakistan&#8217;\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'>p) TUR-PAK Men\u015fe \u0130spat Belgesi: Men\u015feli \u00fcr\u00fcnlerin Anla\u015fma h\u00fck\u00fcmlerinden yararlanabilmesini sa\u011flamak \u00fczere Bakanl\u0131k\u00e7a yetkilendirilen ki\u015fi veya kurulu\u015flarca usul\u00fcne uygun olarak d\u00fczenlenip g\u00fcmr\u00fck idarelerince vize edilen, \u00f6rne\u011fi Ek-III&#8217;te yer alan formu,<\/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'>r) TUR-PAK Men\u015fe \u0130spat Belgesi ba\u015fvuru formu: \u0130hracat\u00e7\u0131 veya yetkili kanuni temsilcisi taraf\u0131ndan TUR-PAK Men\u015fe \u0130spat Belgesi talep edilmek \u00fczere doldurulmas\u0131 gereken, \u00f6rne\u011fi Ek-III&#8217;te yer alan formu,<\/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'>s) \u00dclkeler: Karasular\u0131 da dahil olmak \u00fczere \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'>\u015f) \u00dcr\u00fcn: Daha sonra ba\u015fka bir imalat i\u015fleminde girdi olarak kullan\u0131lmas\u0131 s\u00f6z konusu olsa bile imal edilmi\u015f \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'>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\u00fcnler Kavram\u0131n\u0131n Tan\u0131m\u0131 ve Ko\u015fullar\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'>Men\u015feli \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 5-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bu Y\u00f6netmeli\u011fin uygulanmas\u0131nda, a\u015fa\u011f\u0131da belirtilen \u00fcr\u00fcnler Taraf \u00fclkelerden biri men\u015feli 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) 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) 8 inci maddede belirtildi\u011fi \u015fekilde, o Taraf \u00fclkede yeterli i\u015f\u00e7ilik veya i\u015fleme t\u00e2bi tutulmu\u015f olmalar\u0131 kayd\u0131yla, tamamen s\u00f6z konusu Taraf \u00fclkede elde edilmemi\u015f maddeler ihtiva ederek 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'><b><span style='font-size:9.0pt'>\u0130kili men\u015fe k\u00fcm\u00fclasyonu<\/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-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) 5 inci madde h\u00fck\u00fcmlerine halel getirmeksizin, Anla\u015fma kapsam\u0131nda tercihli rejimden yararlanmaya ehil bir nihai \u00fcr\u00fcn\u00fcn i\u00e7erisine dahil edilen di\u011fer Taraf \u00fclke men\u015feli girdiler, nihai \u00fcr\u00fcn\u00fcn elde edildi\u011fi Taraf \u00fclke men\u015feli kabul edilir. Nihai \u00fcr\u00fcn\u00fcn elde edildi\u011fi ihracat\u00e7\u0131 Taraf \u00fclkede ger\u00e7ekle\u015ftirilen i\u015f\u00e7ilik veya i\u015flemlerin 9 uncu maddede belirtilenlerin \u00f6tesine ge\u00e7mi\u015f olmas\u0131 \u015fart\u0131yla, 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'>(2) Birinci f\u0131krada d\u00fczenlenen k\u00fcm\u00fclasyon h\u00fck\u00fcmlerinin uygulanmas\u0131nda; ilgili Taraf \u00fclkede ger\u00e7ekle\u015ftirilen i\u015f\u00e7ilik veya i\u015flem, 9 uncu maddede belirtilenlerin \u00f6tesine ge\u00e7mez ise, ihracat\u00e7\u0131 Taraf \u00fclkede eklenen katma de\u011ferin imalatta kullan\u0131lan di\u011fer Taraf men\u015feli girdilerin k\u0131ymetini ge\u00e7mesi halinde, elde edilen nihai \u00fcr\u00fcn ihracat\u00e7\u0131 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'>(3) Bir Taraf \u00fclkede yap\u0131lan bir imalat i\u015fleminde, sadece di\u011fer Taraf \u00fclke men\u015feli girdiler k\u00fcm\u00fclasyona t\u00e2bi tutulabilir. S\u00f6z konusu i\u015flemde, men\u015feli olmayan girdilerin de kullan\u0131lmas\u0131 halinde; bunlar\u0131n, Ek-II&#8217;de yer alan listede belirtilen \u015fartlar uyar\u0131nca yeterli derecede i\u015f\u00e7ilik veya i\u015flem g\u00f6rmesi 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'><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-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) A\u015fa\u011f\u0131dakilerin tamamen Taraf \u00fclkelerden birinde elde edilmi\u015f olduklar\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'>a) Taraf \u00fclkenin kendi topraklar\u0131ndan veya deniz yataklar\u0131ndan \u00e7\u0131kart\u0131lan mineral \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) Taraf \u00fclkede yeti\u015fen veya hasat edilen sebzeler 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) Taraf \u00fclkede 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) Taraf \u00fclkede 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) Taraf \u00fclkede 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'>e) \u0130hracat\u00e7\u0131 Taraf \u00fclkenin kendi gemileriyle karasular\u0131 d\u0131\u015f\u0131nda denizden elde edilen bal\u0131k\u00e7\u0131l\u0131k \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'>f) M\u00fcnhas\u0131ran (e) bendinde belirtilen \u00fcr\u00fcnlerden kendi fabrika gemilerinin bordas\u0131nda 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) Yaln\u0131zca hammaddelerin geri kazan\u0131lmas\u0131na elveri\u015fli olan, sadece s\u0131rt ge\u00e7irmeye veya at\u0131k olarak kullan\u0131lmaya elveri\u015fli kullan\u0131lm\u0131\u015f lastikler de dahil olmak \u00fczere, ihracat\u00e7\u0131 Taraf \u00fclkede toplanan kullan\u0131lm\u0131\u015f maddeler,<\/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) Taraf \u00fclkede yap\u0131lan imalat i\u015flemleri sonucu ortaya \u00e7\u0131kan 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'>h) Taraf \u00fclkenin kendi karasular\u0131 d\u0131\u015f\u0131nda, m\u00fcnhas\u0131r i\u015fletme hakk\u0131na sahip olmalar\u0131 kayd\u0131yla deniz topra\u011f\u0131 veya deniz topra\u011f\u0131 alt\u0131ndan \u00e7\u0131kar\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) M\u00fcnhas\u0131ran (a) il\u00e2 (h) bentlerinde tan\u0131mlanan \u00fcr\u00fcnlerden \u00fcretilen e\u015fya.<\/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 (e) ve (f) bentlerindeki &#8220;kendi gemileri&#8221; ve &#8220;kendi fabrika gemileri&#8221; terimleri yaln\u0131zca:<\/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 Pakistan&#8217;da kay\u0131tl\u0131 veya tescilli 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 Pakistan 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) En az %50&#8217;si T\u00fcrkiye veya Pakistan vatanda\u015flar\u0131na ait olanlar veya merkez ofisi ve ana i\u015f yeri bir Taraf \u00fclkede bulunan ve en az %50&#8217;si T\u00fcrkiye veya Pakistan veya bunlar\u0131n kamu kurumlar\u0131 veya vatanda\u015flar\u0131nca sahip olunan \u015firketlere 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'>gemiler ve fabrika gemileri i\u00e7in 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'><b><span style='font-size:9.0pt'>Yeterli i\u015f\u00e7ilik veya i\u015flem g\u00f6rm\u00fc\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 8-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) 5 inci maddenin birinci f\u0131kras\u0131n\u0131n (b) bendine g\u00f6re tamamen elde edilmemi\u015f \u00fcr\u00fcnler, Ek-II&#8217;de yer alan listede belirtilen \u015fartlar yerine getirildi\u011fi takdirde yeterli derecede i\u015f\u00e7ilik veya i\u015flem g\u00f6rm\u00fc\u015f olarak kabul edilirler. Ek-II&#8217;de yer alan listede belirtilen \u015fartlar, imalatta kullan\u0131lan men\u015feli olmayan girdiler \u00fczerinde yap\u0131lmas\u0131 gerekli i\u015f\u00e7ilik ve i\u015flemleri g\u00f6sterir ve sadece bu girdilerle ilgili olarak uygulan\u0131r. Bu nedenle, listedeki \u015fartlar\u0131 yerine getirerek men\u015fe stat\u00fcs\u00fc kazanm\u0131\u015f bir \u00fcr\u00fcn ba\u015fka bir \u00fcr\u00fcn\u00fcn imalat\u0131nda kullan\u0131l\u0131rsa, onun bile\u015fiminde yer ald\u0131\u011f\u0131 \u00fcr\u00fcne tatbiki m\u00fcmk\u00fcn \u015fartlar, kendisine uygulanmaz ve bunlar\u0131n imalat\u0131nda kullan\u0131lm\u0131\u015f olabilecek men\u015feli olmayan girdiler 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'><span style='font-size:9.0pt'>(2) Birinci f\u0131krada belirtilen duruma ra\u011fmen, listede belirtilen \u015fartlar uyar\u0131nca bir \u00fcr\u00fcn\u00fcn imalat\u0131nda kullan\u0131lmamas\u0131 gereken men\u015feli olmayan girdiler, ancak;<\/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) Toplam k\u0131ymetlerinin, \u00fcr\u00fcn\u00fcn fabrika \u00e7\u0131k\u0131\u015f fiyat\u0131n\u0131n %10&#8217;unu ge\u00e7memesi,<\/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 olmayan girdilerin azami k\u0131ymeti olarak Ek-II&#8217;deki listede verilmi\u015f olan oranlar\u0131n, bu f\u0131kran\u0131n uygulanmas\u0131 suretiyle a\u015f\u0131lmamas\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'>\u015fart\u0131 ile 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'>(3) \u0130kinci f\u0131kra, Ek-I&#8217;in alt\u0131nc\u0131 ve yedinci notlar\u0131nda belirtilen toleranslar\u0131n uyguland\u0131\u011f\u0131 Armonize Sistemin 50 il\u00e2 63 \u00fcnc\u00fc fas\u0131llar\u0131nda s\u0131n\u0131fland\u0131r\u0131lan \u00fcr\u00fcnlere 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) \u0130kinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kra, 7 nci madde anlam\u0131nda Taraf \u00fclkelerden birinde tamamen elde edilmi\u015f \u00fcr\u00fcnlere uygulanmaz. Buna kar\u015f\u0131n, bu f\u0131kralarda sa\u011flanan tolerans, 9 uncu madde ve 10 uncu maddenin ikinci f\u0131kras\u0131na halel gelmeksizin, ancak Ek-II&#8217;de yer alan listede belirli bir \u00fcr\u00fcn i\u00e7in kullan\u0131lan girdilerin tamamen elde edilmi\u015f olmas\u0131n\u0131 gerektiren bir kural olmas\u0131 halinde, o \u00fcr\u00fcn\u00fcn imalat\u0131nda kullan\u0131lan girdilerin tamam\u0131na 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'>(5) Bu madde h\u00fck\u00fcmleri, imalat s\u0131ras\u0131nda ger\u00e7ekle\u015ftirilen i\u015f\u00e7ilik veya i\u015flemin 9 uncu madde h\u00fck\u00fcmlerine g\u00f6re yetersiz say\u0131lmad\u0131\u011f\u0131 hallerde 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-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) 8 inci maddede belirtilen ko\u015fullar\u0131n sa\u011flan\u0131p sa\u011flanmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n, bu maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kra h\u00fck\u00fcmleri sakl\u0131 kalmak kayd\u0131yla, a\u015fa\u011f\u0131daki i\u015flemler men\u015feli \u00fcr\u00fcn stat\u00fcs\u00fc verilmesi i\u00e7in yetersiz i\u015f\u00e7ilik veya i\u015flem 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'><span style='font-size:9.0pt'>a) Nakliyat ve depolama s\u00fcresince e\u015fyan\u0131n iyi \u015fartlarda muhafazas\u0131n\u0131 sa\u011flamaya y\u00f6nelik koruyucu i\u015flemler,<\/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 ve 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) Dokumaya elveri\u015fli maddeleri \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) Tah\u0131l ve pirinci kabuklar\u0131ndan ay\u0131rma, k\u0131smi veya tam a\u011fartma, parlatma ve perdahlama,<\/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 \u015feker topaklar\u0131n\u0131 bi\u00e7imlendirme, kristal \u015fekerin k\u0131smen veya tamamen \u00f6\u011f\u00fct\u00fclmesine y\u00f6nelik i\u015flemler,<\/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) Eleme, kalburdan ge\u00e7irme, s\u0131raya koyma, tasnifleme, kalibrasyon, e\u015fle\u015ftirme (maddelerden setler olu\u015fturma dahil),<\/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 paketleri \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 kar\u0131\u015ft\u0131r\u0131lma 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'>k) \u015eekerin herhangi bir madde 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'>l) \u00dcr\u00fcne basit\u00e7e su ekleme veya \u00fcr\u00fcn\u00fc seyreltme veya susuzla\u015ft\u0131rma veya den\u015firme,<\/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) Tamamlanm\u0131\u015f bir \u00fcr\u00fcn olu\u015fturmak \u00fczere par\u00e7alar\u0131n basit montaj\u0131 veya \u00fcr\u00fcnlerin demonte edilmesi,<\/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) (a) il\u00e2 (m) bentlerinde belirtilen i\u015flemlerden iki veya daha fazlas\u0131n\u0131n bir arada yap\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'>o) 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 amac\u0131na uygun olarak, yerine getirilmesi i\u00e7in \u00f6zel vas\u0131flara ya da \u00f6zellikle bunun i\u00e7in \u00fcretilmi\u015f veya kurulmu\u015f makine, cihaz veya ekipmana gerek duyulmayan i\u015flemler basit 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'><span style='font-size:9.0pt'>(3) Belirli bir \u00fcr\u00fcne uygulanan i\u015f\u00e7ilik veya i\u015flemin birinci f\u0131kra h\u00fck\u00fcmleri \u00e7er\u00e7evesinde yetersiz kabul edilip edilmeyece\u011fine karar verilirken, ihracat\u00e7\u0131 Taraf \u00fclkede ger\u00e7ekle\u015ftirilen i\u015flemlerin t\u00fcm\u00fc bir arada m\u00fctalaa 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, Aksesuarlar, Yedek Par\u00e7alar, Aksam,<\/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'>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-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bu Y\u00f6netmelik h\u00fck\u00fcmlerinin uygulanmas\u0131nda nitelendirme birimi, Armonize Sistem Nomanklat\u00fcr\u00fc kullan\u0131lmak suretiyle s\u0131n\u0131fland\u0131rma yap\u0131l\u0131rken temel birim olarak kabul edilen belirli bir \u00fcr\u00fcnd\u00fcr. Buna g\u00f6re;<\/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) Muhtelif maddelerin montaj\u0131 veya grupland\u0131r\u0131lmas\u0131ndan olu\u015fan bir \u00fcr\u00fcn, Armonize Sistemde tek bir pozisyonda s\u0131n\u0131fland\u0131r\u0131ld\u0131\u011f\u0131nda, bu \u00fcr\u00fcn\u00fcn t\u00fcm\u00fc nitelendirme birimini olu\u015fturur.<\/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) Bir sevkiyat, Armonize Sistemde ayn\u0131 pozisyon i\u00e7inde s\u0131n\u0131fland\u0131r\u0131lan belli say\u0131da ayn\u0131 \u00fcr\u00fcnden olu\u015fuyorsa, her bir \u00fcr\u00fcn bu Y\u00f6netmelik h\u00fck\u00fcmlerinin uygulan\u0131\u015f\u0131 s\u0131ras\u0131nda m\u00fcnferiden de\u011ferlendirilmelidir.<\/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 Sistemin 5 say\u0131l\u0131 Genel Yorum Kural\u0131 \u00e7er\u00e7evesinde ambalaj, s\u0131n\u0131fland\u0131rma a\u00e7\u0131s\u0131ndan \u00fcr\u00fcne dahil ediliyorsa, men\u015fe tespiti a\u00e7\u0131s\u0131ndan da dahil 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'>Aksesuarlar, yedek par\u00e7alar ve aksam<\/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-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bir cihaz, makine, alet veya arac\u0131n par\u00e7as\u0131 beraberinde teslim edilen, normal olarak bir cihaz\u0131n b\u00f6l\u00fcm\u00fc durumundaki ve fiyata dahil edilmi\u015f bulunan veya ayr\u0131ca fatura edilmemi\u015f olan aksesuarlar, yedek par\u00e7alar ve aksam; s\u00f6z konusu cihaz, makine, alet veya ara\u00e7 i\u00e7inde m\u00fctalaa edilir.<\/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 12-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Armonize Sistemin 3 say\u0131l\u0131 Genel Yorum Kural\u0131nda tan\u0131mland\u0131\u011f\u0131 \u015fekilde setler, kendisini meydana getiren \u00fcr\u00fcnlerin tamam\u0131 men\u015feli oldu\u011funda men\u015feli olarak kabul edilir. Ancak, bir set men\u015feli ve men\u015feli olmayan \u00fcr\u00fcnlerden olu\u015ftu\u011funda, men\u015feli olmayan \u00fcr\u00fcnlerin k\u0131ymeti, setin fabrika \u00e7\u0131k\u0131\u015f fiyat\u0131n\u0131n %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 13-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bir \u00fcr\u00fcn\u00fcn men\u015feli olup olmad\u0131\u011f\u0131n\u0131n belirlenmesi amac\u0131yla, imalat\u0131nda kullan\u0131labilecek;<\/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) Enerji ve yak\u0131t,<\/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) Tesis ve te\u00e7hizat,<\/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) Makine ve aletler,<\/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) \u00dcr\u00fcn\u00fcn nihai bile\u015fimine girmeyen ve girmesi ama\u00e7lanmayan di\u011fer herhangi bir e\u015fyan\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'>men\u015fei dikkate al\u0131nmaz.<\/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'>\u00dclkesellik ilkesi<\/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-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) \u0130kinci ve \u00dc\u00e7\u00fcnc\u00fc B\u00f6l\u00fcmde yer alan men\u015fe stat\u00fcs\u00fc kazand\u0131r\u0131lmas\u0131na ili\u015fkin ko\u015fullar, Taraf \u00fclkelerden birinde 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'><span style='font-size:9.0pt'>(2) Taraf \u00fclkelerden birinden ba\u015fka bir \u00fclkeye ihra\u00e7 edilmi\u015f olan men\u015feli e\u015fyan\u0131n geri gelmesi halinde; geri gelen e\u015fyan\u0131n ihra\u00e7 edilen e\u015fya ile ayn\u0131 oldu\u011fu, s\u00f6z konusu \u00fclkede bulunma veya ihra\u00e7 edilme s\u00fcresi i\u00e7erisinde iyi ko\u015fullarda muhafaza edilmeleri i\u00e7in gerekli olanlar\u0131n \u00f6tesinde herhangi bir i\u015fleme t\u00e2bi tutulmad\u0131\u011f\u0131 hususlar\u0131 yetkili idareleri tatmin edecek \u015fekilde ispat edilemedi\u011fi takdirde s\u00f6z konusu e\u015fyan\u0131n men\u015feli olmad\u0131\u011f\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'><b><span style='font-size:9.0pt'>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 15-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Anla\u015fma h\u00fck\u00fcmlerinde sa\u011flanan tercihli muamele sadece, bu Y\u00f6netmeli\u011fin gerekliliklerini yerine getiren ve T\u00fcrkiye veya Pakistan&#8217;a ithal edilece\u011fi beyan edilen \u00fcr\u00fcnlere, bu \u00fcr\u00fcnlerin ihracat\u00e7\u0131 Taraf \u00fclkeden ihra\u00e7 edilenlerle ayn\u0131 olmas\u0131 kayd\u0131yla uygulan\u0131r. Bu \u00fcr\u00fcnlerin, ithal edileceklerinin beyan edilmesinden \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 d\u0131\u015f\u0131nda bir i\u015flemden ge\u00e7memi\u015f olmalar\u0131 gerekir. \u00dcr\u00fcnlerin depolanmas\u0131 veya sevkiyat\u0131 ve sevkiyat\u0131n b\u00f6l\u00fcnmesi, bu i\u015flemlerin ihracat\u00e7\u0131n\u0131n veya e\u015fyan\u0131n sonraki hamilinin sorumlulu\u011fu alt\u0131nda ger\u00e7ekle\u015ftirildi\u011fi yerde yap\u0131labilir. Bu \u00fcr\u00fcnlerin transit \u00fclkelerde kald\u0131klar\u0131 s\u00fcreler boyunca g\u00fcmr\u00fck g\u00f6zetimi alt\u0131nda olmalar\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) G\u00fcmr\u00fck idarelerine aksini g\u00f6sterecek bir sebep olmad\u0131\u011f\u0131 s\u00fcrece, birinci f\u0131kra h\u00fck\u00fcmlerinin yerine getirilmi\u015f oldu\u011fu kabul edilir. Bu hallerde, g\u00fcmr\u00fck idareleri beyan sahibinden, kon\u015fimento gibi s\u00f6zle\u015fmeye dayanan ta\u015f\u0131mac\u0131l\u0131k belgeleri ya da ambalaj i\u015faret veya numaralar\u0131na dayanan ger\u00e7ek veya somut kan\u0131tlar ya da e\u015fyan\u0131n kendisiyle ilgili her t\u00fcr kan\u0131t d\u00e2hil olmak \u00fczere, bu h\u00fck\u00fcmlerin yerine getirildi\u011fine dair herhangi bir usulde verilebilecek ve bu h\u00fckme uyuldu\u011funu g\u00f6steren t\u00fcm kan\u0131tlar\u0131 temin etmesini talep edebilir.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/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'>Sergiler<\/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-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) \u00dc\u00e7\u00fcnc\u00fc bir \u00fclkeye sergilenmek \u00fczere g\u00f6nderilen ve sergiden sonra T\u00fcrkiye&#8217;ye veya Pakistan&#8217;a ithal edilmek \u00fczere sat\u0131lan men\u015feli \u00fcr\u00fcnler, g\u00fcmr\u00fck idarelerinin;<\/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) Bir ihracat\u00e7\u0131n\u0131n bu \u00fcr\u00fcnleri T\u00fcrkiye&#8217;den veya Pakistan&#8217;dan serginin d\u00fczenlendi\u011fi \u00fclkeye nakletti\u011fi ve orada sergiledi\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'>b) \u00dcr\u00fcnlerin bu ihracat\u00e7\u0131 taraf\u0131ndan di\u011fer Taraf \u00fclkedeki bir ki\u015fiye sat\u0131ld\u0131\u011f\u0131 veya o ki\u015finin tasarrufuna verildi\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'>c) \u00dcr\u00fcnlerin sergi s\u00fcresi i\u00e7inde veya sergiden hemen sonra, sergilenmek \u00fczere g\u00f6nderildikleri durumda sevk edildi\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'>\u00e7) \u00dcr\u00fcnlerin sergilenmek \u00fczere g\u00f6nderildikleri andan itibaren, bu sergide te\u015fhir edilmek d\u0131\u015f\u0131nda ba\u015fka bir ama\u00e7la kullan\u0131lmad\u0131\u011f\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'>hususlar\u0131nda tatmin edilmesi kayd\u0131yla, ithalatta Anla\u015fma h\u00fck\u00fcmlerinden yararlan\u0131rlar.<\/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) Be\u015finci B\u00f6l\u00fcm h\u00fck\u00fcmleri uyar\u0131nca, bir men\u015fe ispat belgesi d\u00fczenlenmeli ve normal usulde ithalat\u00e7\u0131 Taraf \u00fclke g\u00fcmr\u00fck idaresine ibraz edilmelidir. Serginin ad\u0131 ve adresi bu belgede g\u00f6sterilmelidir. Gerekti\u011finde, \u00fcr\u00fcnlerin sergilendikleri ko\u015fullara dair ek kan\u0131tlay\u0131c\u0131 belgeler istenebilir.<\/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, \u00f6zel ama\u00e7la yabanc\u0131 \u00fcr\u00fcn satmak \u00fczere kurulmu\u015f i\u015fyeri veya ma\u011fazalarda d\u00fczenlenmemi\u015f olan ve \u00fcr\u00fcnlerin g\u00fcmr\u00fck denetimi alt\u0131nda kald\u0131\u011f\u0131 her t\u00fcrl\u00fc ticaret, sanayi, tar\u0131m ve el sanatlar\u0131 sergilerine, fuarlar\u0131na veya benzeri umumi g\u00f6sterilere uygulan\u0131r.<\/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'>E\u015fyan\u0131n Men\u015feinin \u0130spat\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'>Men\u015fe ispat belgesi<\/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-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Pakistan men\u015feli \u00fcr\u00fcnler, T\u00fcrkiye&#8217;ye ithal edilmeleri esnas\u0131nda bir \u00f6rne\u011fi Ek-III&#8217;te yer alan TUR-PAK Men\u015fe \u0130spat Belgesinin ibraz\u0131 \u00fczerine Anla\u015fmadan yararlan\u0131rlar.<\/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 h\u00fck\u00fcmlerine ra\u011fmen, bu Y\u00f6netmelik \u00e7er\u00e7evesinde men\u015feli \u00fcr\u00fcnler 25 inci maddede belirtilen durumlarda, birinci f\u0131krada belirtilen men\u015fe ispat belgesinin ibraz\u0131na gerek olmaks\u0131z\u0131n Anla\u015fma h\u00fck\u00fcmlerinden yararlan\u0131rlar.<\/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 ispat belgesinin d\u00fczenlenmesi ve vize i\u015flemleri<\/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-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) TUR-PAK Men\u015fe \u0130spat Belgeleri, Ek-III&#8217;te belirlenen form ve niteliklere uygun olarak ve seri numaralar\u0131 verilerek Bakanl\u0131k veya Bakanl\u0131k\u00e7a yetkilendirilen kurulu\u015flarca bast\u0131r\u0131l\u0131r ve ihtiyaca g\u00f6re da\u011f\u0131t\u0131l\u0131r. T\u00fcrkiye&#8217;de d\u00fczenlenen men\u015fe ispat belgelerine, belgenin sol k\u0131sm\u0131na d\u00fc\u015fey yaz\u0131yla &#8220;TR&#8221; ibaresiyle ba\u015flayan bir referans numaras\u0131 da girilir.<\/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) TUR-PAK Men\u015fe \u0130spat Belgeleri, yaln\u0131zca ihracat\u00e7\u0131 veya ihracat\u00e7\u0131n\u0131n g\u00fcmr\u00fck beyannamesini imzalamakla yetkili kanuni temsilcisi taraf\u0131ndan \u00f6rne\u011fi Ek-III&#8217;te yer alan TUR-PAK Men\u015fe \u0130spat Belgesi ile ba\u015fvuru formunun bu Y\u00f6netmelik h\u00fck\u00fcmlerine uygun olarak belgenin arka sayfas\u0131nda yaz\u0131l\u0131 kurallar ve Anla\u015fma h\u00fck\u00fcmleri do\u011frultusunda doldurulmas\u0131 suretiyle yaz\u0131l\u0131 ba\u015fvurusu \u00fczerine d\u00fczenlenir. Yetkili olmayan ki\u015filer taraf\u0131ndan yap\u0131lan ba\u015fvurular, g\u00fcmr\u00fck idaresi ya da Bakanl\u0131k\u00e7a yetki verilen kurulu\u015flarca 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) Anla\u015fma ve Y\u00f6netmelik h\u00fck\u00fcmlerine uygun olarak; TUR-PAK Men\u015fe \u0130spat Belgesi ve ba\u015fvuru formunun doldurulmas\u0131, onaylanmas\u0131 ve vize edilmesi i\u015flemlerinin elektronik sistem \u00fczerinden ger\u00e7ekle\u015ftirilmesi esast\u0131r. Elektronik ortamdaki veriler Pakistan, Bakanl\u0131k birimleri ve Bakanl\u0131k\u00e7a uygun g\u00f6r\u00fclen ki\u015fi ve kurulu\u015flarla payla\u015f\u0131labilir ve veri de\u011fi\u015fimine konu edilebilir.<\/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) Men\u015fe ispat belgesi d\u00fczenlenmesi i\u00e7in ba\u015fvuruda bulunan ihracat\u00e7\u0131, belgeyi d\u00fczenleyecek g\u00fcmr\u00fck idaresinin ya da Bakanl\u0131k\u00e7a yetkilendirilen kurulu\u015fun talep edebilece\u011fi, s\u00f6z konusu \u00fcr\u00fcn\u00fcn men\u015fe stat\u00fcs\u00fc ile bu Y\u00f6netmeli\u011fin di\u011fer h\u00fck\u00fcmlerinin yerine getirilmi\u015f oldu\u011funu tevsik eden ilgili bilgi ve belgeleri vermekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/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) T\u00fcrkiye&#8217;de d\u00fczenlenmesi talep edilen men\u015fe ispat belgelerine ili\u015fkin ba\u015fvuru formu T\u00fcrk\u00e7e veya \u0130ngilizce dilinde; TUR-PAK Men\u015fe \u0130spat Belgesi yaln\u0131zca \u0130ngilizce dilinde ve g\u00fcmr\u00fck mevzuat\u0131na uygun olarak haz\u0131rlan\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) TUR-PAK Men\u015fe \u0130spat Belgesi ve ba\u015fvuru formunun doldurulmas\u0131nda el yaz\u0131s\u0131 kullan\u0131lmas\u0131 halinde;<\/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) Formlar, a\u00e7\u0131k ve okunakl\u0131 \u015fekilde matbaa harfleriyle ve m\u00fcrekkeple doldurulur. Bu durumda, form \u00fczerinde silinti ve de\u011fi\u015fikliklere izin verilmez.<\/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) De\u011fi\u015fikliklerin, do\u011fru olmayan kay\u0131tlar\u0131n \u00fczeri \u00e7izilerek gerekli d\u00fczeltmelerin eklenmesi suretiyle yap\u0131lmas\u0131 gerekir. Bu \u015fekilde yap\u0131lan d\u00fczeltmelerin belgeyi dolduran ki\u015fi taraf\u0131ndan parafe edilmesi ve g\u00fcmr\u00fck idaresi taraf\u0131ndan tasdik edilmesi icap 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'>c) \u00dcr\u00fcnlerin tan\u0131m\u0131, bu ama\u00e7la ayr\u0131lm\u0131\u015f kutu i\u00e7ine bo\u015f sat\u0131r b\u0131rak\u0131lmaks\u0131z\u0131n yap\u0131lmal\u0131d\u0131r. E\u011fer kutunun tamam\u0131 dolmaz ise, tan\u0131m\u0131n son sat\u0131r\u0131n\u0131n alt\u0131na bir yatay \u00e7izgi \u00e7ekilerek bo\u015f alan, \u00e7apraz bir \u00e7izgi ile kapat\u0131lmal\u0131d\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) Belge kapsam\u0131na giren her bir e\u015fyaya s\u0131ra numaras\u0131 verilir ve s\u0131ra aralar\u0131nda bo\u015fluk b\u0131rak\u0131lmaz. Belgenin elle haz\u0131rland\u0131\u011f\u0131 durumlarda; son kayd\u0131n hemen alt\u0131na sonradan bir ilave yap\u0131lmas\u0131n\u0131 \u00f6nlemek \u00fczere yatay bir \u00e7izgi \u00e7ekilerek kullan\u0131lmayan yerler \u00e7apraz bir \u00e7izgiyle iptal 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'>(8) Belgede kay\u0131tl\u0131 e\u015fya, tan\u0131nmalar\u0131na olanak verecek kesinlikte ve ticari deyimleri ile hi\u00e7bir teredd\u00fcde yer vermeyecek a\u00e7\u0131kl\u0131kta cins, nevi, nitelik ve miktar olarak ayr\u0131nt\u0131l\u0131 bir bi\u00e7imde beyan edilir.<\/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) \u0130hracat\u00e7\u0131lar veya yetkili kanuni temsilcileri, TUR-PAK Men\u015fe \u0130spat Belgesi ba\u015fvuru formlar\u0131n\u0131n arka y\u00fcz\u00fcnde yer alan \u0130hracat\u00e7\u0131 Beyan\u0131n\u0131 doldurarak yer ve tarih belirtip imzalar.<\/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) Elektronik sistem \u00fczerinde TUR-PAK Men\u015fe \u0130spat Belgesi d\u00fczenlenmesi i\u00e7in beyanda bulunulan e\u015fyan\u0131n men\u015feinin tespitini teminen, e\u015fyan\u0131n imalat\u0131nda kullan\u0131lan men\u015feli olmayan girdilere uygulanan i\u015f\u00e7ilik veya i\u015flemin Ek-II&#8217;de yer alan listede belirtilen \u015fartlar\u0131 sa\u011flad\u0131\u011f\u0131n\u0131 ispatlayan ve e\u015fyan\u0131n imalat\u0131nda kullan\u0131lan T\u00fcrkiye veya Pakistan men\u015feli girdiler ve bu girdiler \u00fczerinde ger\u00e7ekle\u015ftirilen i\u015f\u00e7ilik veya i\u015flemleri g\u00f6steren t\u00fcm bilgi ve belgeler ile birlikte, ihracata ait di\u011fer belgeler g\u00fcmr\u00fck idaresi taraf\u0131ndan ya da Bakanl\u0131k\u00e7a yetki verilen kurulu\u015flarca kontrol edilmesi i\u00e7in elektronik sisteme y\u00fcklenir. \u0130lgili mevzuat uyar\u0131nca elektronik olarak d\u00fczenlenen ya da beyanda kullan\u0131lmak amac\u0131yla elektronik ortama aktar\u0131lm\u0131\u015f bu belgelerin ve talep edilmesi halinde as\u0131llar\u0131n\u0131n, Bakanl\u0131k veya Bakanl\u0131k\u00e7a yetkilendirilmi\u015f kurulu\u015flar\u0131n do\u011frudan eri\u015fimine haz\u0131r halde tutulmas\u0131 zorunludur. Men\u015fe ispat belgesinin elle dolduruldu\u011fu durumlarda da s\u00f6z konusu belge ve bilgiler, g\u00fcmr\u00fck idaresi ya da Bakanl\u0131k\u00e7a yetkilendirilmi\u015f kurulu\u015flara normal usulde ibraz edilir ve saklan\u0131r. Bu t\u00fcrde belge ve bilgiler 27\/10\/1999 tarihli ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununda \u00f6ng\u00f6r\u00fclen belge saklama s\u00fcrelerine t\u00e2bidir.<\/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) G\u00fcmr\u00fck idareleri ve Bakanl\u0131k\u00e7a yetkilendirilen kurulu\u015flar, men\u015fe ispat belgesinin kurallara uygun olarak doldurulup doldurulmad\u0131\u011f\u0131n\u0131 kontrol edip belgede kay\u0131tl\u0131 e\u015fyan\u0131n bu Y\u00f6netmelik h\u00fck\u00fcmleri gere\u011fince men\u015feli oldu\u011fu veya say\u0131ld\u0131\u011f\u0131 hususunda, ihracata ait di\u011fer evrak\u0131 da inceleyerek kesin bir kan\u0131ya vard\u0131ktan sonra gerekli i\u015flemleri tamamlarlar.<\/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) G\u00fcmr\u00fck idareleri, 11 inci f\u0131krada belirtilen kontrolleri yaparken;<\/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) TUR-PAK Men\u015fe \u0130spat Belgelerinin bu Y\u00f6netmelik h\u00fck\u00fcmlerine uygun olup olmad\u0131\u011f\u0131n\u0131 incelemek,<\/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) \u0130hra\u00e7 konusu e\u015fyan\u0131n cins, t\u00fcr, nitelik ve miktar itibar\u0131yla TUR-PAK Men\u015fe \u0130spat Belgesindeki kay\u0131tlara uygun olup olmad\u0131\u011f\u0131n\u0131 tespit etmek,<\/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) \u0130hra\u00e7 konusu e\u015fyan\u0131n men\u015feli olup olmad\u0131\u011f\u0131n\u0131 belirlemek,<\/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) E\u015fyaya ait ihra\u00e7 belgeleri yan\u0131nda g\u00fcmr\u00fck mevzuat\u0131 uyar\u0131nca nakliyeciler taraf\u0131ndan verilen belgeleri incelemek,<\/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) \u0130hra\u00e7 konusu e\u015fyay\u0131 G\u00fcmr\u00fck Y\u00f6netmeli\u011findeki esaslara g\u00f6re muayene etmek,<\/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'>suretiyle i\u015flem ifa 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'>(13) \u0130hra\u00e7 belgeleri ve dola\u015f\u0131m belgelerinden \u00fc\u00e7\u00fcnc\u00fc \u00fclkelere g\u00f6nderilece\u011fi anla\u015f\u0131lan e\u015fya i\u00e7in TUR-PAK Men\u015fe \u0130spat Belgesi onaylanamaz ve vize edilemez.<\/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) 11 inci ve 12 nci f\u0131kralarda belirtilen de\u011ferlendirme ve incelemelerin olumlu sonu\u00e7 vermesinin ard\u0131ndan g\u00fcmr\u00fck idarelerince vize edilmesi uygun g\u00f6r\u00fclen TUR-PAK Men\u015fe \u0130spat Belgelerinin (10) numaral\u0131 &#8220;Endorsement&#8221; (Onay) alan\u0131na g\u00fcmr\u00fck beyannamesinin numaras\u0131, beyan\u0131 de\u011ferlendirerek belgeyi vize eden g\u00fcmr\u00fck idaresinin ad\u0131, g\u00fcmr\u00fck m\u00fchr\u00fc veya ka\u015fesi ve vize tarihi tatbik edilir. Bu alan\u0131n do\u011fru, okunakl\u0131 ve noksans\u0131z doldurulmas\u0131 \u015fartt\u0131r. Hatal\u0131 veya noksan yap\u0131lan vize i\u015flemi belgeyi ge\u00e7ersiz k\u0131lar ve sonradan kontrol sebeplerinden birini te\u015fkil 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'>(15) TUR-PAK Men\u015fe \u0130spat Belgesi, Anla\u015fma ile sa\u011flanan tercihli ticarette yaz\u0131l\u0131 delil olarak ancak g\u00fcmr\u00fck idaresinin vizesi ile h\u00fck\u00fcm ifade edece\u011finden, belge d\u00fczenleme i\u015flemi vize ile tamamlanm\u0131\u015f olur. Bu bak\u0131mdan belgenin vize tarihi, d\u00fczenlenme tarihi 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'>(16) D\u00fczenlenen men\u015fe ispat belgesi, fiili ihracat\u0131n ger\u00e7ekle\u015fti\u011fi veya kesinle\u015fti\u011fi anda ihracat\u00e7\u0131ya verilmek \u00fczere haz\u0131r bulundurulur.<\/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) \u0130hracat\u00e7\u0131 veya onun sorumlulu\u011fu alt\u0131nda g\u00fcmr\u00fck beyannamesini imzalamaya yetkili kanuni temsilcisince, men\u015fe ispat belgesinin (11) numaral\u0131 &#8220;Declaration by the Exporter&#8221; (\u0130hracat\u00e7\u0131 Beyan\u0131) alan\u0131 doldurulur ve imzalan\u0131r. \u0130mzalanan belgenin bir kopyas\u0131 ihracat\u00e7\u0131 taraf\u0131ndan mer&#8217;i mevzuatta \u00f6ng\u00f6r\u00fclen belge saklama s\u00fcreleri sakl\u0131 kalmak kayd\u0131yla en az \u00fc\u00e7 y\u0131l saklan\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'>(18) Elektronik sistem \u00fczerinden d\u00fczenlenen TUR-PAK Men\u015fe \u0130spat Belgelerinde, (11) numaral\u0131 alan haricindeki t\u00fcm k\u0131s\u0131mlardaki bilgiler elektronik ortamda olu\u015fturulur. Vize i\u015fleminin tamamlanmas\u0131ndan sonra, ihracat\u00e7\u0131lar veya onun sorumlulu\u011fu alt\u0131nda g\u00fcmr\u00fck beyannamesini imzalamaya yetkili kanuni temsilcilerince, elektronik sistem \u00fczerinde yer alan bilgilerin, bu maddede belirtilen \u015fekil \u015fartlar\u0131n\u0131 ta\u015f\u0131yan ve bu maddede belirtilen \u015fekilde temin edilen ye\u015fil menevi\u015f zeminli matbu TUR-PAK Men\u015fe \u0130spat Belgesi \u00fczerine yaz\u0131c\u0131 vas\u0131tas\u0131yla d\u00f6k\u00fcm\u00fc al\u0131n\u0131r ve belgenin (11) numaral\u0131 alan\u0131 17 nci f\u0131krada belirtildi\u011fi \u015fekilde doldurulur ve imzalan\u0131r. Elektronik sistemde olu\u015fturulduktan sonra d\u00f6k\u00fcm\u00fc al\u0131nan belge \u00fczerinde herhangi bir ekleme, d\u00fczeltme veya silinti yap\u0131lamaz.<\/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 ispat belgesinin elektronik sistem \u00fczerinden d\u00fczenlenmesi<\/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-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bu B\u00f6l\u00fcmde belirlenen ko\u015fullar kar\u015f\u0131land\u0131\u011f\u0131 takdirde, TUR-PAK Men\u015fe \u0130spat Belgeleri elektronik sistem \u00fczerinden d\u00fczenlenebilir.<\/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) Yedinci B\u00f6l\u00fcm h\u00fck\u00fcmlerine uygun olarak; Taraflar\u0131n g\u00fcmr\u00fck idareleri, elektronik sistemlerin teknik \u00f6zellikleri ve sonradan kontrol y\u00f6ntemlerini birbirlerine iletirler.<\/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) 18 inci madde h\u00fck\u00fcmlerine halel gelmeksizin, elektronik sistem \u00fczerinden d\u00fczenlenen TUR-PAK Men\u015fe \u0130spat Belgeleri;<\/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 \u00fclke taraf\u0131ndan \u00f6nceden g\u00f6nderilmi\u015f olan \u00f6rnekler \u00fczerinden ithalat\u00e7\u0131 Taraf \u00fclke g\u00fcmr\u00fck idarelerinin elektronik g\u00fcmr\u00fck m\u00fch\u00fcrlerinin ger\u00e7ekli\u011fini do\u011frulayabilece\u011fi, orijinal m\u00fchr\u00fcn dijital imaj\u0131 \u015feklinde ya da herhangi bir \u015fekilde olabilecek (10) numaral\u0131 alan \u00fczerinde bulunan bir elektronik g\u00fcmr\u00fck m\u00fchr\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'>b) Te\u015fhis edilmelerini m\u00fcmk\u00fcn k\u0131lacak bir seri numaras\u0131 veya bir kod,<\/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\u00e7ermelidir.<\/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) Bu madde h\u00fck\u00fcmlerinin uygulanmas\u0131, bir Taraf \u00fclkede elle doldurulan ve vize edilen, Y\u00f6netmeli\u011fin Ek-III&#8217;\u00fcnde yer alan \u00f6rne\u011fe uygun TUR-PAK Men\u015fe \u0130spat Belgelerinin Taraflar\u0131n g\u00fcmr\u00fck idareleri taraf\u0131ndan reddedilmesine yol a\u00e7maz.<\/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 ispat belgesinin sonradan verilmesi<\/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-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bir TUR-PAK Men\u015fe \u0130spat Belgesi, 18 inci maddenin on alt\u0131nc\u0131 f\u0131kras\u0131na ra\u011fmen, istisnai 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) Hatalar, istenmeyerek yap\u0131lan ihmaller veya \u00f6zel durumlar nedeniyle, ihracat esnas\u0131nda d\u00fczenlenmemi\u015f ise veya<\/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) G\u00fcmr\u00fck idareleri veya Bakanl\u0131k\u00e7a yetkilendirilen kurulu\u015flar\u0131n bir TUR-PAK Men\u015fe \u0130spat Belgesinin d\u00fczenlenmi\u015f, ancak teknik nedenlerle ithalatta kabul edilmemi\u015f oldu\u011funa kanaat getirmeleri sa\u011flan\u0131rsa<\/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'>ait oldu\u011fu e\u015fyan\u0131n ihracat\u0131ndan sonra, ihracat tarihinden itibaren en ge\u00e7 12 ay i\u00e7erisinde d\u00fczenlenebilir.<\/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 a\u00e7\u0131s\u0131ndan, bizzat ihracat\u00e7\u0131 veya onun sorumlulu\u011fu alt\u0131nda g\u00fcmr\u00fck beyannamesini imzalamaya yetkili kanuni temsilcisi e\u015fyan\u0131n cinsi, nevi, niteli\u011fi ve miktar\u0131n\u0131, ambalaj \u015feklini, marka ve numaralar\u0131n\u0131, i\u015faretlerini, ihracat g\u00fcmr\u00fck idaresinin ad\u0131n\u0131, g\u00fcmr\u00fck beyannamesinin tarih ve say\u0131s\u0131n\u0131 belirterek yaz\u0131l\u0131 talepte bulunur. S\u00f6z konusu e\u015fya i\u00e7in ihracat s\u0131ras\u0131nda men\u015fe ispat belgesi verilmedi\u011fini veya men\u015fe ispat belgesinin Pakistan yetkili makamlar\u0131nca teknik nedenlerle kabul edilmedi\u011fini sebepleri ile birlikte yaz\u0131l\u0131 olarak beyan eder. 18 inci madde h\u00fck\u00fcmlerine uygun olarak haz\u0131rlad\u0131\u011f\u0131 TUR-PAK Men\u015fe \u0130spat Belgesini talep yaz\u0131s\u0131na ekler.<\/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) Bu maddede belirtilen \u015fartlar\u0131 yerine getiren ihracat\u00e7\u0131n\u0131n veya onun sorumlulu\u011fu alt\u0131nda g\u00fcmr\u00fck beyannamesini imzalamaya yetkili kanuni temsilcisinin talebi, ilgili g\u00fcmr\u00fck idareleri veya Bakanl\u0131k\u00e7a yetkilendirilen kurulu\u015flar taraf\u0131ndan incelenir. S\u00f6z konusu ihra\u00e7 e\u015fyas\u0131na ait g\u00fcmr\u00fck beyannamesi ve ekleri di\u011fer evrak ile varsa bu i\u015fleme dair dosyalar\u0131n incelenmesi ve kontrol\u00fc sonucunda, ihracat\u00e7\u0131n\u0131n beyan\u0131na tamamen uygun oldu\u011fu anla\u015f\u0131ld\u0131\u011f\u0131 takdirde TUR-PAK Men\u015fe \u0130spat Belgesi onaylan\u0131r ve vize 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'>(4) Bu \u015fekilde d\u00fczenlenen TUR-PAK Men\u015fe \u0130spat Belgesinin (6) numaral\u0131 &#8220;Remarks&#8221; (G\u00f6zlemler) alan\u0131na belgenin sonradan verildi\u011fini belirtmek \u00fczere \u0130ngilizce &#8220;ISSUED RETROSPECTIVELY&#8221; (SONRADAN VER\u0130LM\u0130\u015eT\u0130R) me\u015fruhat\u0131n\u0131n d\u00fc\u015f\u00fclmesi zorunludur.<\/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'>Teknik nedenlerle men\u015fe ispat belgesinin reddi<\/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-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) TUR-PAK Men\u015fe \u0130spat Belgesi, bu Y\u00f6netmelikte \u00f6ng\u00f6r\u00fclen \u015fekilde d\u00fczenlenmemi\u015f ise teknik nedenlerle reddedilebilir. A\u015fa\u011f\u0131da belirtilen;<\/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) TUR-PAK Men\u015fe \u0130spat Belgesinin ebat veya renk olarak Ek-III&#8217;te yer alan \u00f6rnekten \u00f6nemli derecede farkl\u0131 olmas\u0131, seri numaras\u0131 veya referans numaras\u0131 bulunmamas\u0131, \u0130ngilizce dilinde bas\u0131lmamas\u0131 gibi \u00f6ng\u00f6r\u00fclen form d\u0131\u015f\u0131nda bir form kullan\u0131larak d\u00fczenlenmesi,<\/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 ispat belgesinde (4) numaral\u0131 alan gibi doldurulmas\u0131 zorunlu olan alanlardan birinin doldurulmamas\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) TUR-PAK Men\u015fe \u0130spat Belgesinin (10) numaral\u0131 alan\u0131nda m\u00fch\u00fcr ya da ka\u015fe bulunmamas\u0131 veya belgenin yetkili olmayan bir makam taraf\u0131ndan vize edilmi\u015f olmas\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) TUR-PAK Men\u015fe \u0130spat Belgesi vize edilirken kullan\u0131lan m\u00fch\u00fcr ya da ka\u015fenin 32 nci madde h\u00fck\u00fcmleri uyar\u0131nca \u00f6rne\u011fi g\u00f6nderilmemi\u015f olan yeni bir m\u00fch\u00fcr ya da ka\u015fe olmas\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) \u0130braz edilen TUR-PAK Men\u015fe \u0130spat Belgesinin orijinal olmay\u0131p fotokopi veya suret olmas\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) TUR-PAK Men\u015fe \u0130spat Belgesinin (2) ve (4) numaral\u0131 alanlar\u0131na Taraf \u00fclkeler d\u0131\u015f\u0131nda bir \u00fclkenin yaz\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'>gibi teknik nedenlerle kabul edilmeyen TUR-PAK Men\u015fe \u0130spat Belgeleri sonradan d\u00fczenlenebilir.<\/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) Teknik nedenlerle reddedilen TUR-PAK Men\u015fe \u0130spat Belgesi \u00fczerine \u0130ngilizce &#8220;CERTIFICATE REJECTED BY THE CUSTOMS&#8221; (BELGE, G\u00dcMR\u00dcK TARAFINDAN REDDED\u0130LM\u0130\u015eT\u0130R) me\u015fruhat\u0131 d\u00fc\u015f\u00fcl\u00fcr ve hangi nedenlerle kabul edilmedi\u011fi de belirtilerek sonradan d\u00fczenlenen yeni bir TUR-PAK Men\u015fe \u0130spat Belgesi almas\u0131 i\u00e7in ithalat\u00e7\u0131ya iade edilir. Ancak, g\u00fcmr\u00fck idareleri g\u00fcmr\u00fck i\u015flemlerinin tamamlanmas\u0131ndan sonra kontrol amac\u0131yla veya hile yap\u0131ld\u0131\u011f\u0131ndan \u015f\u00fcphe edilmesi halinde reddedilen TUR-PAK Men\u015fe \u0130spat Belgesinin bir kopyas\u0131n\u0131 saklayabilir.<\/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;ye y\u00f6nelik ithalatlarda ibraz edilen men\u015fe ispat belgelerinin teknik nedenlerle reddedilmesi durumunda, e\u015fyaya Anla\u015fma kapsam\u0131nda tercihli rejim uygulanmaz ve kanuni vergi nispetleri \u00fczerinden tahakkuk yap\u0131larak vergiler tahsil edilir. Bu durumda, G\u00fcmr\u00fck Kanununun 234 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi 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'>Men\u015fe ispat belgesinin ikinci n\u00fcsha d\u00fczenlenmesi<\/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-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bir TUR-PAK Men\u015fe \u0130spat Belgesinin \u00e7al\u0131nmas\u0131, kaybolmas\u0131 veya hasar g\u00f6rmesi halinde ihracat\u00e7\u0131 veya onun sorumlulu\u011fu alt\u0131nda g\u00fcmr\u00fck beyannamesini imzalamaya yetkili kanuni temsilcisi, ilk belgeyi d\u00fczenleyen g\u00fcmr\u00fck idaresine veya Bakanl\u0131k\u00e7a yetkilendirilen kurulu\u015fa elindeki ihracat belgelerine dayanarak ikinci bir n\u00fcsha tanzim edilmesi talebiyle m\u00fcracaat 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'>(2) G\u00fcmr\u00fck idaresi veya Bakanl\u0131k\u00e7a yetkilendirilen kurulu\u015flar, ihra\u00e7 i\u015flemi yap\u0131lm\u0131\u015f olan e\u015fyaya ait as\u0131l men\u015fe ispat belgesine ili\u015fkin bilgilerle birinci f\u0131krada belirtilen beyan\u0131 kar\u015f\u0131la\u015ft\u0131r\u0131p ikinci n\u00fcsha belge d\u00fczenlenmesi talebine ili\u015fkin yap\u0131lan beyan\u0131n do\u011frulu\u011funu saptad\u0131ktan sonra, ba\u015fvuru onaylan\u0131r ve g\u00fcmr\u00fck idaresince vize i\u015flemi ger\u00e7ekle\u015ftirilir.<\/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) Bu \u015fekilde d\u00fczenlenen ikinci n\u00fcsha TUR-PAK Men\u015fe \u0130spat Belgesinin (6) numaral\u0131 &#8220;Remarks&#8221; (G\u00f6zlemler) alan\u0131na \u0130ngilizce &#8220;DUPLICATE&#8221; (\u0130K\u0130NC\u0130 N\u00dcSHADIR) me\u015fruhat\u0131 d\u00fc\u015f\u00fcl\u00fcr ve ilk belgenin seri numaras\u0131 yaz\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'>(4) \u0130kinci n\u00fcsha belge, ilk men\u015fe ispat belgesinin vize tarihinden itibaren h\u00fck\u00fcm ifade eder. G\u00fcmr\u00fck idareleri, ikinci n\u00fcsha men\u015fe ispat belgelerini vize ederken (10) numaral\u0131 alana ilk men\u015fe ispat belgesinin vize tarihini yazarlar.<\/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 ispat belgesinin 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 23-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bir TUR-PAK Men\u015fe \u0130spat Belgesi, ihracat\u00e7\u0131 Taraf \u00fclkede d\u00fczenlenme tarihinden itibaren on iki ay s\u00fcreyle ge\u00e7erli olur ve bu s\u00fcre zarf\u0131nda ithalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idarelerine ibraz edilmelidir.<\/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\u0131krada belirtilen son ibraz tarihinden sonra ithalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idarelerine ibraz edilen TUR-PAK Men\u015fe \u0130spat Belgeleri, bu belgelerin belirlenen son tarihe kadar ibraz edilememesinin istisnai durumlardan kaynaklanmas\u0131 halinde, tercihli muamele uygulanmak \u00fczere kabul edilebilir.<\/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 ge\u00e7 ibraz hallerinde; ithalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idareleri, \u00fcr\u00fcnlerin belirtilen son tarihten \u00f6nce g\u00fcmr\u00fc\u011fe sunulmu\u015f olmas\u0131 kayd\u0131yla men\u015fe ispat belgelerini 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) TUR-PAK Men\u015fe \u0130spat Belgelerinin ibraz s\u00fcresinden sonra tercihli muameleden yararlanmas\u0131 i\u00e7in bu s\u00fcrenin bitiminden \u00f6nce e\u015fyan\u0131n g\u00fcmr\u00fc\u011fe gelmi\u015f ve yine bu s\u00fcreden \u00f6nce ithalat\u00e7\u0131 veya onun sorumlulu\u011fu alt\u0131nda g\u00fcmr\u00fck beyannamesini imzalamaya yetkili kanuni temsilcisi taraf\u0131ndan yaz\u0131l\u0131 olarak ilgili g\u00fcmr\u00fck idaresine ba\u015fvurulmu\u015f olmas\u0131 gerekmektedir.<\/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 ispat belgesinin ibraz\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 24-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Men\u015fe ispat belgeleri, g\u00fcmr\u00fck mevzuat\u0131 ve ilgili mevzuat gere\u011fince g\u00fcmr\u00fck idarelerine ibraz edilir. \u0130ngilizce dilinde haz\u0131rlanm\u0131\u015f olan TUR-PAK Men\u015fe \u0130spat Belgelerinin terc\u00fcmesi talep edilmez; yaln\u0131zca, belgeler \u00fczerinde \u0130ngilizce haricindeki bir yabanc\u0131 dilde yaz\u0131lm\u0131\u015f ifadeler bulunmas\u0131 halinde, bunlar\u0131n terc\u00fcmesi talep edilebilir. Ayr\u0131ca, ilgili g\u00fcmr\u00fck idaresi beyannameye ek olarak ithalat\u00e7\u0131dan e\u015fyan\u0131n Anla\u015fman\u0131n ko\u015fullar\u0131na uygunlu\u011funu g\u00f6steren yaz\u0131l\u0131 bilgi ve belgeleri talep edebilir.<\/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) E\u015fyan\u0131n tercihli rejimden yararlanmas\u0131n\u0131 teminen ibraz\u0131 gereken TUR-PAK Men\u015fe \u0130spat Belgesinin, bu belgeyle ilgili e\u015fyan\u0131n fiili ithalinden evvel veya fiili ithali s\u0131ras\u0131nda ibraz edilememesi ve ilgili ithalat\u00e7\u0131 taraf\u0131ndan e\u015fyan\u0131n bekletilmeden ithalinin istenmesi durumunda, tercihli rejim uygulanmaz ve indirimsiz vergi nispetleri \u00fczerinden tahakkuk yap\u0131larak vergiler kesin olarak tahsil edilir. Ancak bu kabil e\u015fyan\u0131n fiili ithalini m\u00fcteakip s\u00fcreleri i\u00e7erisinde, usul\u00fcne uygun TUR-PAK Men\u015fe \u0130spat Belgesi i\u015flemi yapan g\u00fcmr\u00fck idaresine ibraz edildi\u011fi takdirde; ibraz edilen TUR-PAK Men\u015fe \u0130spat Belgesinin ithal edilen e\u015fyaya ait oldu\u011funun g\u00fcmr\u00fck beyannamesi ve ekleri belgelerle kar\u015f\u0131la\u015ft\u0131r\u0131larak anla\u015f\u0131lmas\u0131 ve belgenin ge\u00e7erlilik s\u00fcresinin a\u015f\u0131lmam\u0131\u015f oldu\u011funun tespiti kayd\u0131yla, tercihli vergi oran\u0131na g\u00f6re hesaplanan vergi tutarlar\u0131 ile tercihsiz vergi oran\u0131na g\u00f6re hesaplanan vergi tutarlar\u0131 aras\u0131ndaki fark m\u00fckelleflerine geri verilir.<\/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 ispat belgesinden 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 25-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Pakistan&#8217;dan T\u00fcrkiye&#8217;ye ger\u00e7ek ki\u015filerden ger\u00e7ek ki\u015filere k\u00fc\u00e7\u00fck paketler halinde g\u00f6nderilen veya Pakistan&#8217;dan T\u00fcrkiye&#8217;ye seyahat eden yolcunun zati e\u015fyas\u0131n\u0131 olu\u015fturan \u00fcr\u00fcnler; ticari ama\u00e7larla ithal edilmemi\u015flerse ve bu Y\u00f6netmeli\u011fin gerekliliklerini yerine getirdi\u011fi beyan edilmi\u015fse ve b\u00f6yle bir beyan\u0131n do\u011frulu\u011funa ili\u015fkin bir \u015f\u00fcphe do\u011fmam\u0131\u015fsa, bir TUR-PAK Men\u015fe \u0130spat Belgesi ibraz\u0131na gerek olmaks\u0131z\u0131n men\u015feli kabul edilirler. Pakistan&#8217;dan T\u00fcrkiye&#8217;ye posta yoluyla g\u00f6nderilen \u00fcr\u00fcnler i\u00e7in bu beyan, CN 22\/CN 23 g\u00fcmr\u00fck beyannamesi \u00fczerinde veya bu belgeye eklenen bir k\u00e2\u011f\u0131t \u00fczerinde yap\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) Pakistan&#8217;dan T\u00fcrkiye&#8217;ye ar\u0131z\u00ee olarak yap\u0131lan ve yaln\u0131zca al\u0131c\u0131lar\u0131n veya yolcular\u0131n veya bunlar\u0131n ailesinin ki\u015fisel kullan\u0131m\u0131na y\u00f6nelik \u00fcr\u00fcnlerden olu\u015fan ithalat, \u00fcr\u00fcnlerin cinsinden ve miktar\u0131ndan ticari ama\u00e7 g\u00fcd\u00fclmedi\u011fi a\u015fik\u00e2rsa ticari ama\u00e7l\u0131 ithalat 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) Ayr\u0131ca, birinci ve ikinci f\u0131kralarda at\u0131fta bulunulan \u00fcr\u00fcnlerin toplam k\u0131ymetinin, k\u00fc\u00e7\u00fck paketler i\u00e7in 500 Avroyu; yolcunun zati e\u015fyas\u0131n\u0131 olu\u015fturan \u00fcr\u00fcnler i\u00e7in ise 1.200 Avroyu a\u015fmamas\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'><b><span style='font-size:9.0pt'>Destekleyici belgeler<\/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-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) 18 inci maddede belirtilen, bir TUR-PAK Men\u015fe \u0130spat Belgesi kapsam\u0131ndaki \u00fcr\u00fcnlerin T\u00fcrkiye men\u015feli oldu\u011funu ve bu Y\u00f6netmeli\u011fin di\u011fer ko\u015fullar\u0131n\u0131 yerine getirdi\u011fini ispatlamak amac\u0131yla kullan\u0131lacak belgeler, TUR-PAK Men\u015fe \u0130spat Belgesine ilaveten;<\/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 veya tedarik\u00e7i taraf\u0131ndan, s\u00f6z konusu e\u015fyan\u0131n elde edilmesi i\u00e7in ger\u00e7ekle\u015ftirilen i\u015flemleri belgeleyici nitelikte, \u00f6rne\u011fin hesaplar\u0131nda veya i\u00e7 muhasebesinde yer alan do\u011frudan deliller,<\/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&#8217;de d\u00fczenlenmi\u015f veya haz\u0131rlanm\u0131\u015f, imalatta kullan\u0131lan girdilerin men\u015fe stat\u00fcs\u00fcn\u00fc tevsik eden 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'>c) T\u00fcrkiye&#8217;de d\u00fczenlenmi\u015f veya haz\u0131rlanm\u0131\u015f, T\u00fcrkiye&#8217;de girdiler \u00fczerinde yap\u0131lan i\u015f\u00e7ilik veya i\u015flemi tevsik eden 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'>olabilir.<\/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 ispat belgeleri ile destekleyici belgelerin muhafaza 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 27-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Y\u00fcr\u00fcrl\u00fckteki kanunlarda \u00f6ng\u00f6r\u00fclen s\u00fcreler sakl\u0131 kalmak \u00fczere,<\/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) TUR-PAK Men\u015fe \u0130spat Belgesi d\u00fczenlenmesi i\u00e7in ba\u015fvuruda bulunan ihracat\u00e7\u0131, 18 inci maddede belirtilen belgeleri,<\/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) TUR-PAK Men\u015fe \u0130spat Belgesini d\u00fczenleyen g\u00fcmr\u00fck idaresi veya Bakanl\u0131k\u00e7a yetkilendirilen kurulu\u015flar, 18 inci maddede belirtilen ba\u015fvuru formunu ve ba\u015fvuru s\u0131ras\u0131nda ihracat\u00e7\u0131 taraf\u0131ndan kendilerine sunulan di\u011fer t\u00fcm vesaiki,<\/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) \u0130thalat G\u00fcmr\u00fck \u0130daresi, kendisine ibraz edilen TUR-PAK Men\u015fe \u0130spat Belgesini,<\/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'>en az \u00fc\u00e7 y\u0131l muhafaza 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'><b><span style='font-size:9.0pt'>Farkl\u0131l\u0131klar ve bi\u00e7imsel hatalar<\/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-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) TUR-PAK Men\u015fe \u0130spat Belgesi \u00fczerindeki ibareler ile \u00fcr\u00fcnlerin ithalat i\u015flemlerini yerine getirmek amac\u0131yla g\u00fcmr\u00fck idarelerine ibraz edilen belgeler \u00fczerindeki ibareler aras\u0131nda \u00f6nemsiz farkl\u0131l\u0131klar bulundu\u011funun fark edilmesi, bu belgenin g\u00fcmr\u00fc\u011fe sunulan \u00fcr\u00fcnlere kar\u015f\u0131l\u0131k geldi\u011finin kesin olarak ortaya konmas\u0131 kayd\u0131yla, men\u015fe ispat belgesini kendili\u011finden h\u00fck\u00fcms\u00fcz k\u0131lmaz.<\/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 TUR-PAK Men\u015fe \u0130spat Belgesi \u00fczerindeki yaz\u0131m hatas\u0131 gibi bariz bi\u00e7imsel hatalar, s\u00f6z konusu belge \u00fczerindeki ibarelerin do\u011frulu\u011fu hususunda \u015f\u00fcpheye yol a\u00e7mad\u0131\u011f\u0131 m\u00fcddet\u00e7e, bahse konu belgenin reddedilmesini gerektirmez.<\/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'>Avro cinsinden ifade edilen tutarlar<\/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-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) 25 inci maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n uygulanmas\u0131 bak\u0131m\u0131ndan, \u00fcr\u00fcnlerin Avro d\u0131\u015f\u0131nda bir para birimi \u00fczerinden faturaland\u0131r\u0131ld\u0131\u011f\u0131 durumlarda, Taraf \u00fclkelerin ulusal para birimleri cinsinden ifade edilen ve Avro tutar\u0131na e\u015fit tutarlar, Taraflar\u0131n her biri taraf\u0131ndan y\u0131ll\u0131k olarak sabitlenir.<\/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 sevkiyat, ilgili Taraf \u00fclkede sabitlenen tutara g\u00f6re, faturan\u0131n d\u00fczenlendi\u011fi para birimine at\u0131f yap\u0131lmak suretiyle, 25 inci madde h\u00fck\u00fcmlerinden yararlan\u0131r.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/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'>Basitle\u015ftirilmi\u015f \u0130\u015flemler<\/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'>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 30-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Ayn\u0131 ve birbirleri yerine ge\u00e7ebilen men\u015feli ve men\u015feli olmayan girdi stoklar\u0131n\u0131n ayr\u0131 tutulmas\u0131n\u0131n \u00f6nemli maliyetler ve somut g\u00fc\u00e7l\u00fckler do\u011furdu\u011fu hallerde, ilgililerin yaz\u0131l\u0131 talebi \u00fczerine Bakanl\u0131k, bu stoklar\u0131n y\u00f6netiminde &#8220;muhasebesel ayr\u0131m&#8221; y\u00f6nteminin kullan\u0131lmas\u0131na izin verebilir.<\/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) Muhasebesel ayr\u0131m y\u00f6ntemi, belirli bir referans d\u00f6nemi i\u00e7in, elde edilen men\u015feli kabul edilebilecek \u00fcr\u00fcn say\u0131s\u0131n\u0131n, stoklar\u0131n fiziksel ayr\u0131ma t\u00e2bi tutulmu\u015f olmas\u0131 halinde elde edilmi\u015f olacak \u00fcr\u00fcn say\u0131s\u0131 ile ayn\u0131 olmas\u0131n\u0131 sa\u011flayabilmelidir.<\/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) Bakanl\u0131k bu izni, gerekli g\u00f6rece\u011fi ko\u015fullara ba\u011fl\u0131 olarak verebilir.<\/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) Muhasebesel ayr\u0131m y\u00f6ntemi, \u00fcr\u00fcnlerin imal edildi\u011fi \u00fclkede uygulanan genel muhasebe ilkelerine g\u00f6re uygulan\u0131r ve kayd\u0131 tutulur.<\/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) Muhasebesel ayr\u0131m y\u00f6nteminden yararlanan ki\u015fi, men\u015feli kabul edilebilecek \u00fcr\u00fcn miktar\u0131 i\u00e7in TUR-PAK Men\u015fe \u0130spat Belgesi d\u00fczenlenmesi i\u00e7in ba\u015fvurabilir. Bakanl\u0131\u011f\u0131n talebi \u00fczerine, yararlanan ki\u015fi, stoklar\u0131n\u0131n nas\u0131l i\u015fletildi\u011fine dair Bakanl\u0131\u011fa bir 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'>(6) Bakanl\u0131k, iznin kullan\u0131m\u0131n\u0131 izler ve yararlanan ki\u015finin izni uygunsuz kulland\u0131\u011f\u0131 veya bu Y\u00f6netmelikte belirlenen di\u011fer herhangi bir ko\u015fulu yerine getiremedi\u011fi her durumda geri alabilir.<\/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'>Par\u00e7alar halinde ithalat<\/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-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) \u0130thalat\u00e7\u0131n\u0131n talebi \u00fczerine ve Bakanl\u0131k\u00e7a belirlenen \u015fartlara t\u00e2bi olarak, Armonize Sistem&#8217;in 2(a) say\u0131l\u0131 Genel Yorum Kural\u0131 anlam\u0131ndaki birle\u015ftirilmemi\u015f veya monte edilmemi\u015f halde olan ve Armonize Sistem&#8217;in XVI nc\u0131 ve XVII nci B\u00f6l\u00fcmlerinde veya 7308 ve 9406 tarife pozisyonlar\u0131nda yer alan \u00fcr\u00fcnlerin, par\u00e7alar halinde ithal edilmesi halinde, bu t\u00fcr \u00fcr\u00fcnler i\u00e7in tek bir TUR-PAK Men\u015fe \u0130spat Belgesi, ilk par\u00e7an\u0131n ithalat\u0131 esnas\u0131nda g\u00fcmr\u00fck idaresine verilir.<\/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'>YED\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'>G\u00fcmr\u00fck \u0130dareleri Aras\u0131nda Kar\u015f\u0131l\u0131kl\u0131 \u0130dari \u0130\u015fbirli\u011fi<\/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'>M\u00fch\u00fcr ve adreslerin iletilmesi<\/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 32-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Taraflar\u0131n g\u00fcmr\u00fck idareleri, TUR-PAK Men\u015fe \u0130spat Belgelerinin d\u00fczenlenmesi amac\u0131yla g\u00fcmr\u00fck idarelerinde kullan\u0131lan m\u00fch\u00fcrlerin \u00f6rnek bask\u0131lar\u0131n\u0131, bu belgelerin sonradan kontrol\u00fcnden sorumlu g\u00fcmr\u00fck idarelerinin isim ve adresleriyle beraber, birbirlerine iletirler.<\/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) \u0130sim, adres veya m\u00fch\u00fcrlerdeki herhangi bir de\u011fi\u015fiklik ayn\u0131 \u015fekilde di\u011fer Taraf \u00fclkeye derhal bildirilir.<\/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'>Kar\u015f\u0131l\u0131kl\u0131 yard\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 33-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bu Y\u00f6netmeli\u011fin do\u011fru bir \u015fekilde uygulanmas\u0131n\u0131 teminen, Taraflar, yetkili g\u00fcmr\u00fck idareleri arac\u0131l\u0131\u011f\u0131yla, TUR-PAK Men\u015fe \u0130spat Belgesinin ger\u00e7ekli\u011finin ve belgede yer alan bilgilerin do\u011frulu\u011funun kontrol\u00fc hususunda birbirlerine yard\u0131mc\u0131 olurlar.<\/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 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 34-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) \u0130thalat\u00e7\u0131 \u00fclke g\u00fcmr\u00fck idareleri, TUR-PAK Men\u015fe \u0130spat Belgelerinin ger\u00e7ekli\u011fi veya e\u015fyan\u0131n ger\u00e7ek men\u015feine ili\u015fkin bilgilerin do\u011frulu\u011fu hakk\u0131nda makul bir \u015f\u00fcphenin do\u011fdu\u011fu herhangi bir zamanda veya sondaj usul\u00fc ile yapaca\u011f\u0131 kontrol sonucunda men\u015fe ispat belgesini veya bir kopyas\u0131n\u0131, gerekti\u011finde ara\u015ft\u0131rman\u0131n gerek\u00e7elerini de belirterek, sonradan kontrol talebi ile ihracat\u00e7\u0131 \u00fclke g\u00fcmr\u00fck idaresine geri g\u00f6nderirler.<\/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 h\u00fck\u00fcmlerini yerine getirmek amac\u0131yla; ithalat\u00e7\u0131 \u00fclke g\u00fcmr\u00fck idareleri, TUR-PAK Men\u015fe \u0130spat Belgesini ve e\u011fer ibraz edilmi\u015fse faturay\u0131 yahut bu belgelerin birer kopyas\u0131n\u0131, gerekti\u011finde sonradan kontrol talebinin gerek\u00e7elerini de belirterek ihracat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresine geri g\u00f6nderir. TUR-PAK Men\u015fe \u0130spat Belgesinde yer alan bilgilerin do\u011fru olmad\u0131\u011f\u0131 kanaatini uyand\u0131ran elde edilmi\u015f t\u00fcm belge ve bilgiler sonradan kontrol talebini desteklemek \u00fczere g\u00f6nderilir.<\/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 i\u015flemleri<\/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 35-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) TUR-PAK Men\u015fe \u0130spat Belgelerinin kontrol talebi, belgenin ihracat\u00e7\u0131 \u00fclke yetkili makamlar\u0131na g\u00f6nderilmesi suretiyle 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'>(2) TUR-PAK Men\u015fe \u0130spat Belgelerinin kontrol talebi; men\u015fe ispat belgesinde yer alan (12) numaral\u0131 alan\u0131n, kontrol talebinde bulunan ithalat\u00e7\u0131 g\u00fcmr\u00fck idaresinin ad\u0131 ve a\u00e7\u0131k posta adresi, yaz\u0131 makinesi veya m\u00fcrekkepli kalemle ve matbaa harfleri ile yaz\u0131larak doldurulmas\u0131 suretiyle yap\u0131l\u0131r.<\/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) Kontrol talebinde bulunulan yer ve tarih belirtilip imzalan\u0131r ve m\u00fch\u00fcr ile i\u015flemi ger\u00e7ekle\u015ftiren g\u00f6revliye ait ka\u015fe uygulanmak suretiyle onaylan\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'>Sonradan kontrol talebinin incelenmesi<\/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 36-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Kontrol i\u015flemi, ihracat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idareleri taraf\u0131ndan yerine getirilir. Bu ama\u00e7la, ihracat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idareleri, her t\u00fcrl\u00fc delili talep etme ve ihracat\u00e7\u0131n\u0131n hesaplar\u0131n\u0131 denetleme veya gerekli g\u00f6rd\u00fckleri di\u011fer kontrolleri yapabilme yetkisine sahiptir.<\/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) \u0130hracat\u00e7\u0131 \u00fclke g\u00fcmr\u00fck idareleri, TUR-PAK Men\u015fe \u0130spat Belgelerinin kontrol sonucunu (13) numaral\u0131 alan\u0131 a\u015fa\u011f\u0131daki \u015fekilde doldurmak suretiyle belirtir:<\/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) Birinci veya ikinci maddelerden uygun olan\u0131n \u00f6n\u00fcne (x) i\u015fareti konur,<\/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 yapan g\u00fcmr\u00fck idaresinin ad\u0131 ve kontrol tarihi yaz\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'>c) \u0130mzalan\u0131r ve okunabilir m\u00fch\u00fcr ile i\u015flemi ger\u00e7ekle\u015ftiren g\u00f6revliye ait ka\u015fe uygulanmak suretiyle onaylan\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'>Sonradan kontrol sonu\u00e7lar\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 37-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Sonradan kontrol talebinde bulunan ithalat\u00e7\u0131 \u00fclke g\u00fcmr\u00fck idaresi, kontrol sonucundan en k\u0131sa zamanda haberdar 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) Kontrol sonu\u00e7lar\u0131nda, belgelerin ger\u00e7ek olup olmad\u0131\u011f\u0131, s\u00f6z konusu \u00fcr\u00fcnlerin Taraf \u00fclkelerden biri men\u015feli olarak kabul edilip edilemeyece\u011fi ve bu Y\u00f6netmeli\u011fin di\u011fer h\u00fck\u00fcmlerine uygun olup olmad\u0131\u011f\u0131 hususlar\u0131 a\u00e7\u0131k\u00e7a belirtilir.<\/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) Kontrol talebinin g\u00f6nderildi\u011fi tarihin \u00fczerinden alt\u0131 ayl\u0131k bir s\u00fcrenin ge\u00e7mesinin ard\u0131ndan, kontrol talebine ili\u015fkin olarak ihracat\u00e7\u0131 g\u00fcmr\u00fck idaresinden hen\u00fcz bir yan\u0131t al\u0131nmam\u0131\u015fsa; ithalat\u00e7\u0131 Taraf g\u00fcmr\u00fck idaresi, ihracat\u00e7\u0131 Taraf g\u00fcmr\u00fck idaresine bir hat\u0131rlatma yaz\u0131s\u0131 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'>(4) \u0130hracat\u00e7\u0131 \u00fclke g\u00fcmr\u00fck idaresinden, kontrol talebinin sonucuna ili\u015fkin olarak talebin g\u00f6nderildi\u011fi tarihten itibaren on iki ay i\u00e7erisinde bir yan\u0131t al\u0131namaz veya al\u0131nan yan\u0131t, kontrol\u00fc talep edilen belgelerin ger\u00e7ekli\u011finin veya ilgili \u00fcr\u00fcnlerin ger\u00e7ek men\u015feinin tespitine imkan verecek \u00f6l\u00e7\u00fcde yeterli bilgi i\u00e7ermezse; talepte bulunan g\u00fcmr\u00fck idaresi, istisnai durumlar haricinde, tercihli muamele tan\u0131nmas\u0131n\u0131 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'>(5) \u0130thalat\u00e7\u0131 \u00fclke g\u00fcmr\u00fck idaresine ibraz edilen TUR-PAK Men\u015fe \u0130spat Belgesinin sonradan kontrol i\u015flemine t\u00e2bi tutulmas\u0131 halinde, s\u00f6z konusu belge kapsam\u0131 e\u015fyan\u0131n kanuni vergisi ile tercihli vergisi aras\u0131ndaki fark kadar nakit veya teminat mektubu al\u0131narak, e\u015fyan\u0131n g\u00fcmr\u00fck i\u015flemleri tamamlan\u0131r. \u0130thalat\u00e7\u0131 \u00fclke g\u00fcmr\u00fck idaresi e\u015fyay\u0131, ithalat yasa\u011f\u0131na veya k\u0131s\u0131tlamas\u0131na t\u00e2bi tutulmamas\u0131 ve bir sahtecilik \u015f\u00fcphesi bulunmamas\u0131 kayd\u0131yla, gerekli g\u00f6r\u00fclen her t\u00fcrl\u00fc idari tedbire t\u00e2bi olmak \u00fczere ithalat\u00e7\u0131ya teslim edebilir. Sonradan kontrol amac\u0131yla g\u00f6nderilen men\u015fe ispat belgelerinin, ihracat\u00e7\u0131 \u00fclke yetkili makam\u0131nca do\u011frulu\u011funun teyidi yap\u0131larak geri g\u00f6nderilmesinden sonra teminata ba\u011flanan g\u00fcmr\u00fck vergileri iade 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'>SEK\u0130Z\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'>\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 38-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bu Y\u00f6netmelik h\u00fck\u00fcmlerine ayk\u0131r\u0131 fiiller hakk\u0131nda G\u00fcmr\u00fck Kanunu, 21\/3\/2007 tarihli ve 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu ile y\u00fcr\u00fcrl\u00fckteki ilgili di\u011fer mevzuat h\u00fck\u00fcmleri uygulan\u0131r.<\/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'>Serbest b\u00f6lgeler<\/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 39-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Taraf \u00fclke g\u00fcmr\u00fck idareleri, nakliyeleri esnas\u0131nda kendi \u00fclkesi i\u00e7inde bulunan bir serbest b\u00f6lgeyi kullanan ve bir men\u015fe ispat belgesi kapsam\u0131nda ticarete konu olan e\u015fyan\u0131n ba\u015fka e\u015fyayla de\u011fi\u015ftirilmemesinin veya hasara u\u011framas\u0131n\u0131 \u00f6nleyici normal i\u015flemler d\u0131\u015f\u0131ndaki herhangi bir i\u015fleme t\u00e2bi tutulmamas\u0131n\u0131n temini konusundaki her t\u00fcrl\u00fc tedbiri al\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'>(2) Birinci f\u0131kra h\u00fck\u00fcmlerine istisna olarak, Taraf \u00fclkelerden biri men\u015feli herhangi bir \u00fcr\u00fcn, bir men\u015fe ispat belgesi kapsam\u0131nda bir serbest b\u00f6lgeye ithal edilir ve bir i\u015f\u00e7ilik veya i\u015flemden ge\u00e7irildi\u011fi takdirde, tatbik edilmi\u015f olan i\u015f\u00e7ilik veya i\u015flemin bu Y\u00f6netmelik h\u00fck\u00fcmlerine uygun olmas\u0131 ko\u015fuluyla, ihracat\u00e7\u0131n\u0131n talebi \u00fczerine yeni bir TUR-PAK Men\u015fe \u0130spat Belgesi, ilgili g\u00fcmr\u00fck idaresi veya Bakanl\u0131k\u00e7a yetkilendirilen kurulu\u015flar taraf\u0131ndan 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'><b><span style='font-size:9.0pt'>Sevkiyat halindeki veya antrepodaki e\u015fyaya ili\u015fkin ge\u00e7i\u015f h\u00fck\u00fcmleri<\/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 40-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bu Y\u00f6netmelik h\u00fck\u00fcmlerine uygun olan ve Anla\u015fman\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihte ihracat\u00e7\u0131 Taraf \u00fclkeden ithalat\u00e7\u0131 Taraf \u00fclkeye sevk halinde olan ya da ithalat\u00e7\u0131 Taraf \u00fclkedeki antrepolarda veya serbest b\u00f6lgelerde ge\u00e7ici depolanan e\u015fyaya, ithalat\u00e7\u0131 Taraf \u00fclkenin g\u00fcmr\u00fck idaresine s\u00f6z konusu tarihten itibaren on iki ay i\u00e7erisinde, e\u015fyan\u0131n 15 inci madde h\u00fck\u00fcmleri \u00e7er\u00e7evesinde do\u011frudan nakledilmi\u015f oldu\u011funu g\u00f6steren belgelerle beraber ihracat\u00e7\u0131 \u00fclkenin g\u00fcmr\u00fck idaresince sonradan verilmi\u015f bir TUR-PAK Men\u015fe \u0130spat Belgesi sunulmas\u0131 kayd\u0131yla, Anla\u015fma h\u00fck\u00fcmleri tatbik edilebilir.<\/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'>Di\u011fer hususlar<\/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 41-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bu Y\u00f6netmelik h\u00fck\u00fcmlerinin uygulanmas\u0131 bak\u0131m\u0131ndan bu Y\u00f6netmelikte yer almayan hususlar hakk\u0131nda G\u00fcmr\u00fck Kanunu ile 7\/10\/2009 tarihli ve 27369 m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan G\u00fcmr\u00fck Y\u00f6netmeli\u011finin ilgili 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\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 42-&nbsp;<\/span><\/b><span style='font-size:9.0pt'>(1) Bu Y\u00f6netmelik 1\/5\/2023 tarihinden itibaren 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 43-&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 style='margin:0cm;margin-bottom:.0001pt;text-align:justify;text-indent:28.3pt;line-height:12.0pt'><span style='font-size:9.0pt'>&nbsp;<\/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;line-height:12.0pt'><b><span style='font-size:9.0pt'>https:\/\/www.resmigazete.gov.tr\/eskiler\/2023\/04\/20230424-1-1.pdf Ekleri g\u00f6rmek i\u00e7in t\u0131klay\u0131n\u0131z.<\/span><\/b><span style='font-size:9.5pt'><o:p><\/o:p><\/span><\/p><\/td><\/tr><\/table><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><\/div><\/body><\/html><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>T\u00fcrkiye ile Pakistan Mal Ticaret Anla\u015fmas\u0131 Kapsam\u0131nda E\u015fyan\u0131n Tercihli Men\u015feinin Tespiti ve TUR-PAK Men\u015fe \u0130spat Belgesinin Doldurulmas\u0131 Hakk\u0131nda Y\u00f6netmelik Y\u00f6netmelik 01.05.2023 tarihi ile y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. &nbsp; Y\u00f6netmelik kapsam\u0131nda: \u0130kili men\u015fe k\u00fcm\u00fclasyonu MADDE 6-&nbsp;(1) 5 inci madde h\u00fck\u00fcmlerine halel getirmeksizin, Anla\u015fma kapsam\u0131nda tercihli rejimden yararlanmaya ehil bir nihai \u00fcr\u00fcn\u00fcn i\u00e7erisine dahil edilen di\u011fer Taraf \u00fclke men\u015feli<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/tc_pakistan_mense_ispat_belge_doldurma_teblig\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":39359,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-39357","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\/39357","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=39357"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/39357\/revisions"}],"predecessor-version":[{"id":39360,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/39357\/revisions\/39360"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/39359"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=39357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=39357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=39357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}