{"id":39872,"date":"2026-01-02T08:27:46","date_gmt":"2026-01-02T08:27:46","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=39872"},"modified":"2026-01-02T08:28:15","modified_gmt":"2026-01-02T08:28:15","slug":"igv_2026_ilk_listesi","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/igv_2026_ilk_listesi\/","title":{"rendered":"\u0130thalatta \u0130lave G\u00fcmr\u00fck Vergisi Uygulanmas\u0131na \u0130li\u015fkin Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar (Karar Say\u0131s\u0131: 10791)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"39872\" class=\"elementor elementor-39872\" 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-1bcb4347 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"1bcb4347\" 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-7f077eab elementor-column elementor-col-100 elementor-top-column\" data-id=\"7f077eab\" 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-b611ac0 elementor-widget elementor-widget-heading\" data-id=\"b611ac0\" 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\">\u0130thalatta \u0130lave G\u00fcmr\u00fck Vergisi Uygulanmas\u0131na \u0130li\u015fkin Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar (Karar Say\u0131s\u0131: 10791)<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12b2ce5a elementor-widget elementor-widget-text-editor\" data-id=\"12b2ce5a\" 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 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\/* Style Definitions *\/\np.MsoNormal, li.MsoNormal, 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href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251231M3-2.pdf\"><span style='color:black;background:white;text-decoration:none'>\u0130thalatta \u0130lave G\u00fcmr\u00fck Vergisi Uygulanmas\u0131na \u0130li\u015fkin Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar (Karar Say\u0131s\u0131: 10791)<\/span><\/a><o:p><\/o:p><\/span><\/b><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif'>01.01.2026 tarihinden itibaren ge\u00e7erli olacak ilave g\u00fcmr\u00fck vergileri 10791 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (\u0130thalat Rejimi Karar\u0131nda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar) ile belirlenmi\u015ftir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif'>Karar&#8217;\u0131n Ge\u00e7ici 1&#8217;inci maddesine g\u00f6re<\/span><\/b><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif'>; 01.01.2026 tarihi itibar\u0131yla ilave g\u00fcmr\u00fck vergisi veya ek mali y\u00fck\u00fcml\u00fcl\u00fck ihdas edilen ya da ilave g\u00fcmr\u00fck vergisi ve\/veya ek mali y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc art\u0131r\u0131lan e\u015fyan\u0131n ithalat\u0131na ili\u015fkin g\u00fcmr\u00fck beyannamesinin 31.01.2026 tarihine kadar (bu tarih dahil) tescil edilmesi halinde 01.01.2026 tarihinden \u00f6nceki ilave g\u00fcmr\u00fck vergisi ve\/veya ek mali y\u00fck\u00fcml\u00fcl\u00fck uygulan\u0131r.<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif'>Karar&#8217;\u0131n Ge\u00e7ici 2&#8217;nci maddesine g\u00f6re;<\/span><\/b><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif'> 01.01.2026 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecek Karar kapsam\u0131nda A.TR dola\u015f\u0131m belgesi e\u015fli\u011finde ithal edilen ve T\u00fcrkiye&#8217;nin taraf oldu\u011fu serbest ticaret anla\u015fmalar\u0131 \u00e7er\u00e7evesinde 20.12.2025 tarihli ve 33113 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanan Pan-Avrupa-Akdeniz Tercihli Men\u015fe Kurallar\u0131na Dair B\u00f6lgesel Konvansiyon Ortak Komitesinin 1\/2023 say\u0131l\u0131 Karar\u0131 Kapsam\u0131 Tercihli Men\u015fe Kurallar\u0131 Hakk\u0131nda Y\u00f6netmelik uyar\u0131nca B\u00f6lgesel Konvansiyona taraf \u00fclkeler men\u015feili olarak beyan edilen e\u015fyadan, yap\u0131lan beyan\u0131n aksine bir bilgi ya da belge olmad\u0131\u011f\u0131 s\u00fcrece, ayr\u0131ca e\u015fyan\u0131n tercihli men\u015feinin tevsiki aranmaks\u0131z\u0131n 31.03.2026 tarihine kadar (bu tarih dahil) 3350 say\u0131l\u0131 Karar\u0131n eki II say\u0131l\u0131 listede belirtilen ek mali y\u00fck\u00fcml\u00fcl\u00fck al\u0131nmaz.<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif;color:red'>10790 say\u0131l\u0131 Karar ile 3350 say\u0131l\u0131 Karar&#8217;\u0131n baz\u0131 fas\u0131llar\u0131na A.TR Dola\u015f\u0131m Belgesi \u0130le \u0130thal edilen DT\u00d6 \u00fcyesi e\u015fyan\u0131n ithalat\u0131nda di\u011fer \u00fclkeler s\u00fctunundaki ek mali y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn tahsil edilece\u011fine dair dipnot eklenmi\u015ftir. Bu kabil e\u015fyan\u0131n ithalat\u0131nda, A.TR Dola\u015f\u0131m Belgesi ile ithal ediliyor olsa da Men\u015fe \u015eahadetnamesi ibraz\u0131 gerekmektedir. Ge\u00e7ici 2&#8217;nci maddesi ile B\u00f6lgesel Konvansiyona taraf \u00fclkeler men\u015feili olarak beyan edilen e\u015fya i\u00e7in , yap\u0131lan beyan\u0131n aksine bir bilgi ya da belge olmad\u0131\u011f\u0131 s\u00fcrece, ayr\u0131ca e\u015fyan\u0131n tercihli men\u015feinin tevsiki aranmaks\u0131z\u0131n 31.03.2026 tarihine kadar (bu tarih dahil) 3350 say\u0131l\u0131 Karar\u0131n eki II say\u0131l\u0131 listede belirtilen ilave g\u00fcmr\u00fck vergisi ve\/veya ek mali y\u00fck\u00fcml\u00fcl\u00fck al\u0131nmayaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/span><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif'><o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif;color:#212529;background:white'>T\u0130CARET BAKANLI\u011eINDAN<o:p><\/o:p><\/span><\/b><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif;color:#212529;background:white'>&nbsp;31 Aral\u0131k 2025 tarihli ve 33124 say\u0131l\u0131 (\u00dc\u00e7\u00fcnc\u00fc M\u00fckerrer) Resm\u00ee Gazete&#8217;de yay\u0131mlanan ve 1\/1\/2026 tarihi itibar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe girecek olan \u0130thalatta \u0130lave G\u00fcmr\u00fck Vergisi Uygulanmas\u0131na \u0130li\u015fkin Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar, yerli \u00fcretimin desteklenmesi amac\u0131yla, uluslararas\u0131 mevzuat kapsam\u0131nda \u00e7ok tarafl\u0131 ve ikili anla\u015fmalardan do\u011fan y\u00fck\u00fcml\u00fcl\u00fcklerimiz g\u00f6z \u00f6n\u00fcnde bulundurularak haz\u0131rlanm\u0131\u015ft\u0131r.<\/span><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif;color:#212529'><br><span style='background:white'>&nbsp;<o:p><\/o:p><\/span><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif;color:#212529;background:white'>2026 y\u0131l\u0131nda ge\u00e7erli olmak \u00fczere haz\u0131rlanan ve g\u00fcmr\u00fck tarife istatistik pozisyonlar\u0131nda ve e\u015fya tan\u0131mlar\u0131nda yap\u0131lan de\u011fi\u015fiklikleri i\u00e7eren &#8220;\u0130statistik Pozisyonlar\u0131na B\u00f6l\u00fcnm\u00fc\u015f T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli&#8221; metni do\u011frultusunda, \u0130lave G\u00fcmr\u00fck Vergisi Karar\u0131 eki listelerde gerekli de\u011fi\u015fiklik ve d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r.<\/span><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif;color:#212529'><br><br><span style='background:white'>&nbsp;Kamuoyuna sayg\u0131yla duyurulur.<\/span><\/span><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif'><o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif'>Resmi Gazete<span style='color:#1F497D'>: <\/span>https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251231M3-2.pdf<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif'>Listelere Ula\u015fmak i\u00e7in t\u0131klayabilirsiniz : https:\/\/www.ddp.com.tr\/TR\/wp-content\/uploads\/2026\/01\/igv.zip<\/span><span style='color:#1F497D'><o:p><\/o:p><\/span><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><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>\u0130thalatta \u0130lave G\u00fcmr\u00fck Vergisi Uygulanmas\u0131na \u0130li\u015fkin Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar (Karar Say\u0131s\u0131: 10791) \u0130thalatta \u0130lave G\u00fcmr\u00fck Vergisi Uygulanmas\u0131na \u0130li\u015fkin Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar (Karar Say\u0131s\u0131: 10791) &nbsp; 01.01.2026 tarihinden itibaren ge\u00e7erli olacak ilave g\u00fcmr\u00fck vergileri 10791 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (\u0130thalat Rejimi Karar\u0131nda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar) ile belirlenmi\u015ftir. &nbsp; Karar&#8217;\u0131n Ge\u00e7ici 1&#8217;inci maddesine<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/igv_2026_ilk_listesi\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":38909,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-39872","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\/39872","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=39872"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/39872\/revisions"}],"predecessor-version":[{"id":39874,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/39872\/revisions\/39874"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/38909"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=39872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=39872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=39872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}