{"id":40402,"date":"2026-04-02T13:32:56","date_gmt":"2026-04-02T13:32:56","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=40402"},"modified":"2026-04-02T13:33:41","modified_gmt":"2026-04-02T13:33:41","slug":"pem_mense_kurl_tev_uygulamalari","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/pem_mense_kurl_tev_uygulamalari\/","title":{"rendered":"Revize PEM Men\u015fe Kurallar\u0131 Kapsam\u0131nda TEV Uygulamas\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"40402\" class=\"elementor elementor-40402\" 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-56e1aeaa elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"56e1aeaa\" 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-46afed elementor-column elementor-col-100 elementor-top-column\" data-id=\"46afed\" 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-62258a1 elementor-widget elementor-widget-heading\" data-id=\"62258a1\" 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\">Revize PEM Men\u015fe Kurallar\u0131 Kapsam\u0131nda TEV Uygulamas\u0131<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-438cdedd elementor-widget elementor-widget-text-editor\" data-id=\"438cdedd\" 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@font-face\n\t{font-family:Aptos;}\n\/* Style Definitions *\/\np.MsoNormal, li.MsoNormal, div.MsoNormal\n\t{margin:0cm;\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:#0563C1;\n\ttext-decoration:underline;}\n.MsoChpDefault\n\t{mso-style-type:export-only;\n\tfont-size:10.0pt;\n\tmso-ligatures:none;}\n@page WordSection1\n\t{size:612.0pt 792.0pt;\n\tmargin:70.85pt 70.85pt 70.85pt 70.85pt;}\ndiv.WordSection1\n\t{page:WordSection1;}\n--><\/style><!--[if gte mso 9]><xml>\n<o:shapedefaults v:ext=\"edit\" spidmax=\"1026\" \/>\n<\/xml><![endif]--><!--[if gte mso 9]><xml>\n<o:shapelayout v:ext=\"edit\">\n<o:idmap v:ext=\"edit\" data=\"1\" \/>\n<\/o:shapelayout><\/xml><![endif]--><\/head><body lang=TR link=\"#0563C1\" vlink=\"#954F72\" style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal><b><span style='color:black;mso-fareast-language:TR'>Revize PEM Men\u015fe Kurallar\u0131 Kapsam\u0131nda TEV Uygulamas\u0131<\/span><o:p><\/o:p><\/b><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt'><span style='color:black'>Bilindi\u011fi \u00fczere, \u00dclkemiz taraf\u0131ndan 4 Kas\u0131m 2011 tarihinde Br\u00fcksel&#8217;de imzalanan, 1 Ocak 2012 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren Pan-Avrupa-Akdeniz tercihli men\u015fe kurallar\u0131na dair B\u00f6lgesel Konvansiyon (Konvansiyon), Pan-Avrupa-Akdeniz Tercihli Men\u015fe Kurallar\u0131na Dair B\u00f6lgesel Konvansiyon Ortak Komitesinin (PEM Ortak Komitesi) 7 Aral\u0131k 2023 tarihli ve 1\/2023 say\u0131l\u0131 Karar\u0131 ile bu Karar\u0131n ekinde yer ald\u0131\u011f\u0131 \u015fekilde tadil edilmi\u015f, g\u00fcncellenmi\u015f; bu Konvansiyon &#8220;Revize B\u00f6lgesel Konvansiyon&#8221; ad\u0131n\u0131 alm\u0131\u015ft\u0131r.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>Avrupa-Akdeniz co\u011frafyas\u0131ndaki Serbest Ticaret Anla\u015fmalar\u0131 (STA) kapsam\u0131nda men\u015fe ve geri \u00f6deme yasa\u011f\u0131na ili\u015fkin uygulaman\u0131n ilgili STA&#8217;larda gerekli atf\u0131n bulunmas\u0131 kayd\u0131yla Revize B\u00f6lgesel Konvansiyon \u00e7er\u00e7evesinde ger\u00e7ekle\u015fmesine imk\u00e2n tan\u0131nm\u0131\u015ft\u0131r. Bahse konu Konvansiyon`un i\u00e7 hukukumuzda y\u00fcr\u00fcrl\u00fc\u011fe girmesi i\u00e7in gereken Cumhurba\u015fkan\u0131 Karar\u0131 da (10694 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Karar\u0131) 19\/12\/2025 tarihli Resm\u00ee Gazete&#8217;de yay\u0131mlanm\u0131\u015f, uygulama h\u00fck\u00fcmlerini i\u00e7eren Y\u00f6netmelik ise 20 Aral\u0131k 2025 tarihli Resm\u00ee Gazete&#8217;de yay\u0131mlanm\u0131\u015ft\u0131r.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>Taraf \u00fclke ile aram\u0131zdaki STA&#8217;da g\u00fcncelleme yap\u0131lm\u0131\u015f, men\u015fe protokol\u00fc olarak B\u00f6lgesel Konvansiyonun en g\u00fcncel versiyonunun esas al\u0131naca\u011f\u0131na ili\u015fkin at\u0131fta bulunulmu\u015fsa art\u0131k ilgili \u00fclkeyle aram\u0131zdaki ticari ili\u015fkide tercihli men\u015fe kriterinin kar\u015f\u0131lan\u0131p kar\u015f\u0131lanmad\u0131\u011f\u0131 ve geri \u00f6deme yasa\u011f\u0131n\u0131n bulunup bulunmad\u0131\u011f\u0131 hususu tespit edilirken y\u00fcr\u00fcrl\u00fckteki Revize B\u00f6lgesel Konvansiyonun h\u00fck\u00fcmleri ge\u00e7erli olacakt\u0131r.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>\u00d6rne\u011fin; \u00dclkemiz ile Kosova Cumhuriyeti aras\u0131nda 27\/09\/2023 tarihinde imzalanan STA&#8217;n\u0131n &#8220;men\u015fe kurallar\u0131 ve geri \u00f6deme yasa\u011f\u0131na ili\u015fkin h\u00fck\u00fcmleri&#8221; bu anla\u015fman\u0131n ekinde yer alan &#8220;Men\u015fe Kurallar\u0131 ve \u0130dari \u0130\u015fbirli\u011fi Y\u00f6ntemlerine ili\u015fkin Ek. II.1`inde yer almaktad\u0131r. T\u00fcrkiye Cumhuriyeti ile Kosova Cumhuriyeti aras\u0131ndaki Ortak Komite, alm\u0131\u015f oldu\u011fu 1\/2025 say\u0131l\u0131 Karar ile Anla\u015fman\u0131n &#8220;men\u015feli \u00fcr\u00fcnler&#8221; kavram\u0131n\u0131n tan\u0131m\u0131 ve idari i\u015fbirli\u011fi y\u00f6ntemlerine ili\u015fkin EK II.1 metnini, 1\/2025 say\u0131l\u0131 Karar\u0131n Ek&#8217;inde yer alan metin ile de\u011fi\u015ftirmi\u015f ve bu metinde de &#8220;\u0130\u015fbu anla\u015fman\u0131n uygulanmas\u0131 amac\u0131yla, Pan-Avrupa-Akdeniz tercihli men\u015fe kurallar\u0131na dair B\u00f6lgesel Konvansiyonun en son de\u011fi\u015ftirilen ve Avrupa Birli\u011fi Resmi Gazetesi&#8217;nde yay\u0131mlanan halinin Lahika I&#8217;i ve Lahika II`sinin ilgili h\u00fck\u00fcmleri ge\u00e7erlidir.&#8221; h\u00fckm\u00fcne yer vererek men\u015fe kriterleri ve geri \u00f6deme yasa\u011f\u0131n\u0131 eskiden oldu\u011fu gibi do\u011frudan d\u00fczenlemek yerine Konvansiyona at\u0131fta bulunarak Konvansiyon h\u00fck\u00fcmlerini esas almay\u0131 kabul etmi\u015ftir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>Yukar\u0131da ifade olundu\u011fu \u00fczere, men\u015fe d\u00fczenlemelerinde sade e\u015fyan\u0131n men\u015fe kazanma kriterleri belirlenmemekte, ayn\u0131 zamanda ticaretin normal seyrinin, akit \u00fclkelerin farkl\u0131 tarife ya da tarife d\u0131\u015f\u0131 \u00f6nlemler uygulamas\u0131 sebebiyle y\u00f6n de\u011fi\u015ftirmesinin (trafik sapmas\u0131) \u00f6n\u00fcne ge\u00e7ilebilmesini teminen, bu metinlerde &#8220;geri \u00f6deme veya muafiyet yasa\u011f\u0131na&#8221; ili\u015fkin h\u00fck\u00fcmlere de yer verilmektedir. Bu &#8220;geri \u00f6deme yasa\u011f\u0131&#8221; sebebiyle, D\u0130R kapsam\u0131nda ithalatta tahsil edilmeyen g\u00fcmr\u00fck vergisi, ihracat esnas\u0131nda telafi edici vergi (TEV) olarak tahsil edilmekte, b\u00f6ylelikle \u00fc\u00e7\u00fcnc\u00fc \u00fclke men\u015feli \u00fcr\u00fcnlerin trafik sapmas\u0131 yoluyla \u00fclkemiz \u00fczerinden STA&#8217;ya taraf di\u011fer \u00fclkelere ihra\u00e7 edilmesinin \u00f6n\u00fcne ge\u00e7ilmektedir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>Bu itibarla, men\u015fe protokollerinde &#8220;geri \u00f6deme yasa\u011f\u0131na&#8221; yer verilmesi 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu&#8217;nun 194 \u00fcnc\u00fc maddesindeki &#8220;T\u00fcrk men\u015feli e\u015fyan\u0131n anla\u015fmalara taraf \u00fclkelere ithalinde, tercihli tarife uygulamas\u0131ndan yararlanmas\u0131n\u0131n, bunlar\u0131n b\u00fcnyelerine giren serbest dola\u015f\u0131mda olmayan e\u015fyan\u0131n ithalat vergilerinin \u00f6denmesi ve buna ili\u015fkin belgelerin onaylanmas\u0131 ko\u015fuluna ba\u011fl\u0131 olmas\u0131 hali&#8221; ne v\u00fccut vermektedir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>Revize B\u00f6lgesel Konvansiyon&#8217;da 50-63 \u00fcnc\u00fc fas\u0131llar aras\u0131ndaki \u00fcr\u00fcnlerin b\u00fcnyesine giren girdiler d\u0131\u015f\u0131ndaki e\u015fya i\u00e7in geri \u00f6deme yasa\u011f\u0131 kald\u0131r\u0131lm\u0131\u015f olup Revize B\u00f6lgesel Konvansiyon`da yap\u0131lan bu de\u011fi\u015fiklikler ve &#8220;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&#8221; (Y\u00f6netmelik) h\u00fck\u00fcmleri kapsam\u0131nda ilgili \u00fclke ve \u00fclke gruplar\u0131 ile ticari ili\u015fkilerimizde TEV \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn do\u011fup do\u011fmad\u0131\u011f\u0131, hangi ko\u015fullarda do\u011fdu\u011funa ili\u015fkin Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcm\u00fcz de\u011ferlendirmeleri a\u015fa\u011f\u0131da sunulmaktad\u0131r.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>\u00dclkemiz ile Revize B\u00f6lgesel Konvansiyon kapsam\u0131 men\u015fe kurallar\u0131n\u0131n uygulanabilir oldu\u011fu \u00fclke ve \u00fclke gruplar\u0131 ilgili y\u00fcr\u00fcrl\u00fck tarihleri ile birlikte Bakanl\u0131\u011f\u0131m\u0131z resm\u00ee internet sitesinden d\u00fczenli olarak yay\u0131mlanmaktad\u0131r. Konuya ili\u015fkin en g\u00fcncel bilgiye ula\u015f\u0131lmas\u0131 i\u00e7in <a href=\"https:\/\/ticaret.gov.tr\/dis-iliskiler\/avrupa-birligi\/pan-avrupa-akdeniz-tercihli-mense-kurallari\">https:\/\/ticaret.gov.tr\/dis-iliskiler\/avrupa-birligi\/pan-avrupa-akdeniz-tercihli-mense-kurallari<\/a> sayfas\u0131ndan payla\u015f\u0131lan duyurular\u0131n takip edilmesi \u00f6nem arz etmektedir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>* A\u015fa\u011f\u0131daki a\u00e7\u0131klamalarda yer alan;<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>&#8211; &#8220;EUR.1 dola\u015f\u0131m belgesi&#8221; ifadesi: 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\u00f6netmeli\u011fin 19 uncu maddesi anlam\u0131nda men\u015fe ispat belgelerini,<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>&#8211; &#8220;Tedarik\u00e7i beyan\u0131&#8221; ifadesi: 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\u00f6netmeli\u011fin 21 inci maddesinde tan\u0131mlanan ve Y\u00f6netmeli\u011fin Ek VI ve Ek VII&#8217;sinde mevcut bulunan, tam k\u00fcm\u00fclasyon uygulamas\u0131 amac\u0131yla tercihli men\u015fe stat\u00fcs\u00fc kazanmam\u0131\u015f e\u015fyaya ili\u015fkin d\u00fczenlenen tedarik\u00e7i beyanlar\u0131n\u0131,<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>ifade eder.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>1-Avrupa Birli\u011fi&#8217;ne A.TR Dola\u015f\u0131m Belgesi ile Sanayi \u00dcr\u00fcnlerinin \u0130hracat\u0131:<\/span><\/b><span style='color:black'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>Avrupa Birli\u011fi (AB) ile \u00fclkemiz aras\u0131ndaki g\u00fcmr\u00fck birli\u011fi ili\u015fkisini tesis eden 1\/95 Say\u0131l\u0131 Ortakl\u0131k Konseyi Karar\u0131 \u00e7er\u00e7evesinde T\u00fcrkiye ile AB aras\u0131ndaki tercihli tarife ili\u015fkisi &#8220;men\u015fe&#8221; de\u011fil &#8220;serbest dola\u015f\u0131m ilkesi&#8221; \u00fczerine kurulmu\u015ftur. Bu itibarla, T\u00fcrkiye&#8217;den AB&#8217;ye A.TR dola\u015f\u0131m belgesi ile ihra\u00e7 edilen sanayi \u00fcr\u00fcn\u00fc e\u015fya -e\u015fyan\u0131n T\u00fcrk men\u015fei kazan\u0131p kazanmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n- b\u00fcnyesindeki \u00fc\u00e7\u00fcnc\u00fc \u00fclke (G\u00fcmr\u00fck Birli\u011fine taraf olmayan \u00fclke) men\u015feli girdiler i\u00e7in G\u00fcmr\u00fck Kanunu&#8217;nun 194 \u00fcnc\u00fc maddesi ve 3350 say\u0131l\u0131 \u0130thalat Rejimi Karar\u0131&#8217;n\u0131n 9\/5 inci maddesi h\u00fck\u00fcmleri \u00e7er\u00e7evesinde TEV do\u011fmas\u0131 y\u00f6n\u00fcndeki uygulama herhangi bir de\u011fi\u015fiklik olmadan devam etmektedir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>2-01\/01\/2026 Tarihinden Sonra T\u00fcrkiye-AK\u00c7T Serbest Ticaret Anla\u015fmas\u0131 Kapsam\u0131ndaki E\u015fyan\u0131n EUR.1 Dola\u015f\u0131m Belgesi ile Avrupa Birli\u011fi`ne \u0130hracat\u0131<\/span><\/b><span style='color:black'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>T\u00fcrkiye ile AB aras\u0131nda 1 Ocak 1996&#8217;da y\u00fcr\u00fcrl\u00fc\u011fe giren ve \u00fclkemiz ile AB aras\u0131nda G\u00fcmr\u00fck Birli\u011fi ili\u015fkisini tesis eden 1\/95 say\u0131l\u0131 Ortakl\u0131k Konseyi Karar\u0131 (G\u00fcmr\u00fck Birli\u011fi) sanayi \u00fcr\u00fcnlerini kapsamakta olup, k\u00f6m\u00fcr ve \u00e7elik \u00fcr\u00fcnleri G\u00fcmr\u00fck Birli\u011fi kapsam\u0131 d\u0131\u015f\u0131nda b\u0131rak\u0131lm\u0131\u015f, bu \u00fcr\u00fcnler ayr\u0131 bir STA&#8217;ya konu edilmi\u015ftir. An\u0131lan STA kapsam\u0131nda ge\u00e7erli men\u015fe protokol\u00fc Revize B\u00f6lgesel Konvansiyon oldu\u011fu i\u00e7in ve Revize Konvansiyonda 50-63 \u00fcnc\u00fc fas\u0131llar d\u0131\u015f\u0131ndaki \u00fcr\u00fcnlerde geri \u00f6deme yasa\u011f\u0131 kalkt\u0131\u011f\u0131 i\u00e7in AK\u00c7T kapsam\u0131 \u00fcr\u00fcnlerin AB&#8217;ye ihracat\u0131nda TEV do\u011fmayacakt\u0131r.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>3-01\/01\/2026 Tarihinden Sonra 1\/98 Say\u0131l\u0131 Karar Kapsam\u0131ndaki Tar\u0131m E\u015fyas\u0131n\u0131n EUR.1 Dola\u015f\u0131m Belgesi ile Avrupa Birli\u011fine \u0130hracat\u0131<\/span><\/b><span style='color:black'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>1\/98 say\u0131l\u0131 Ortakl\u0131k Konseyi Karar\u0131 kapsam\u0131nda tavize konu Tar\u0131m \u00dcr\u00fcnlerinin EUR.1 ile AB&#8217;ye ihra\u00e7 edilmesi halinde Revize Konvansiyonda 50-63 \u00fcnc\u00fc fas\u0131llar d\u0131\u015f\u0131ndaki \u00fcr\u00fcnlerde geri \u00f6deme yasa\u011f\u0131 kalkt\u0131\u011f\u0131 i\u00e7in bu \u00fcr\u00fcnlerin AB&#8217;ye ihracat\u0131nda TEV do\u011fmayacakt\u0131r.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>4-01\/01\/2025 Tarihinden Sonra A.S. 50-63 \u00fcnc\u00fc Fas\u0131llar D\u0131\u015f\u0131nda Yer Alan E\u015fyan\u0131n EFTA \u00dclkelerine (Norve\u00e7, \u0130zlanda, Lihten\u015ftayn ve \u0130svi\u00e7re) ve Faroe Adalar\u0131na EUR.1 ile \u0130hracat\u0131<\/span><\/b><span style='color:black'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>Y\u00f6netmeli\u011fin 18 nci maddesinin birinci f\u0131kras\u0131 h\u00fckm\u00fc uyar\u0131nca geri \u00f6deme yasa\u011f\u0131n\u0131n kapsam\u0131 50-63 \u00fcnc\u00fc fas\u0131llarda yer alan e\u015fya ile s\u0131n\u0131rl\u0131d\u0131r. Ad\u0131 ge\u00e7en \u00fclkelere ihra\u00e7 edilen e\u015fyan\u0131n 50-63 \u00fcnc\u00fc fas\u0131llar d\u0131\u015f\u0131nda yer alan bir \u00fcr\u00fcn olmas\u0131 halinde, bu \u00fclkelere 01\/01\/2025 tarihinden sonra EUR.1 dola\u015f\u0131m belgesi ile ihracatta ihra\u00e7 \u00fcr\u00fcn\u00fc b\u00fcnyesindeki \u00fc\u00e7\u00fcnc\u00fc \u00fclke men\u015feli girdi i\u00e7in TEV do\u011fmayabilecektir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>1 Ocak &#8211; 31 Aral\u0131k 2025 tarihleri aras\u0131nda T\u00fcrkiye ile EFTA \u00fclkeleri ve Faroe Adalar\u0131 aras\u0131ndaki STA&#8217;larda hem eski kurallar hem de yeni kurallar ge\u00e7erli oldu\u011fundan yeni kurallara g\u00f6re d\u00fczenlenen EUR.1 dola\u015f\u0131m belgelerinin \u00fczerinde Y\u00f6netmeli\u011fin Ge\u00e7ici Madde 1&#8217;i uyar\u0131nca &#8220;REVISED RULES&#8221; ibaresi bulunmas\u0131 halinde TEV hesaplanmamas\u0131; bu ibarenin olmamas\u0131 halinde ise \u00f6nceki TEV uygulamas\u0131 uyar\u0131nca hesaplama yap\u0131lmas\u0131 gerekmektedir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>1 Ocak 2026 tarihi itibar\u0131yla bu \u00fclkelerle tercihli ticaretimizde yaln\u0131zca revize kurallar ge\u00e7erli oldu\u011fundan EUR.1 dola\u015f\u0131m belgesi ile ihracatta ihra\u00e7 \u00fcr\u00fcn\u00fc b\u00fcnyesindeki \u00fc\u00e7\u00fcnc\u00fc \u00fclke men\u015feli girdi i\u00e7in TEV do\u011fmayacakt\u0131r.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>5- A.S. 50-63 \u00fcnc\u00fc Fas\u0131llar D\u0131\u015f\u0131nda Yer Alan E\u015fyan\u0131n Filistin, Fas, Bosna-Hersek, Kosova, Kuzey Makedonya, Karada\u011f, G\u00fcrcistan, S\u0131rbistan, Moldova ve M\u0131s\u0131r&#8217;a EUR.1 dola\u015f\u0131m belgesi ile \u0130hracat\u0131<\/span><\/b><span style='color:black'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>Y\u00f6netmeli\u011fin 18 inci maddesinin birinci f\u0131kras\u0131 h\u00fckm\u00fc uyar\u0131nca geri \u00f6deme yasa\u011f\u0131n\u0131n kapsam\u0131 50-63 \u00fcnc\u00fc fas\u0131llarda yer alan e\u015fya ile s\u0131n\u0131rl\u0131d\u0131r. Ad\u0131 ge\u00e7en \u00fclkelere ihra\u00e7 edilen e\u015fyan\u0131n 50-63 \u00fcnc\u00fc fas\u0131llar d\u0131\u015f\u0131nda yer alan bir \u00fcr\u00fcn olmas\u0131 halinde;<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>&#8211; S\u0131rbistan&#8217;a 13\/2\/2026,<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>&#8211; Moldova&#8217;ya 20\/2\/2026,<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>&#8211; M\u0131s\u0131r&#8217;a 26\/2\/2026<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>ve ad\u0131 ge\u00e7en di\u011fer \u00fclkelere 01\/01\/2026 tarihinden sonra EUR.1 dola\u015f\u0131m belgesi ile ihracatta ihra\u00e7 \u00fcr\u00fcn\u00fc b\u00fcnyesindeki \u00fc\u00e7\u00fcnc\u00fc \u00fclke men\u015feli girdi i\u00e7in TEV do\u011fmayacakt\u0131r.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>6- A.S. 50-63 \u00fcnc\u00fc Fas\u0131llarda Yer Alan E\u015fyan\u0131n EFTA \u00dclkeleri, Faroe Adalar\u0131, Filistin, Fas, Bosna-Hersek, Kosova, S\u0131rbistan, Kuzey Makedonya, Karada\u011f, G\u00fcrcistan, Moldova ve M\u0131s\u0131r&#8217;a EUR.1 Dola\u015f\u0131m Belgesi \u0130le \u0130hracat\u0131<\/span><\/b><span style='color:black'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>Y\u00f6netmelik kapsam\u0131nda bulunan \u00fclke ve \u00fclke gruplar\u0131 bak\u0131m\u0131ndan revize men\u015fe kurallar\u0131n\u0131n ge\u00e7erli olmaya ba\u015flad\u0131\u011f\u0131 tarihler farkl\u0131l\u0131k g\u00f6sterebilmektedir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>Y\u00f6netmeli\u011fin 10 uncu maddesinin on \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca Bakanl\u0131\u011f\u0131m\u0131z resmi internet sitesinden yay\u0131mlanan &#8220;T\u00fcrkiye PEM Matrisi&#8221;nde yer alan 2 no.lu tablodaki tarihler kontrol edilmelidir.&nbsp;<a href=\"https:\/\/ticaret.gov.tr\/dis-iliskiler\/avrupa-birligi\/pan-avrupa-akdeniz-tercihli-mense-kurallari\/pem-turkiye-matrisi\" target=\"_yeni pencere\">https:\/\/ticaret.gov.tr\/dis-iliskiler\/avrupa-birligi\/pan-avrupa-akdeniz-tercihli-mense-kurallari\/pem-turkiye-matrisi<\/a><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>a. Y\u00f6netmeli\u011fin 18 inci maddesinin birinci f\u0131kras\u0131 uyar\u0131nca, bu e\u015fyan\u0131n ihracat\u0131nda genel kural geri \u00f6deme yasa\u011f\u0131n\u0131n mevcudiyetidir. Bu cihetle, a\u015fa\u011f\u0131da belirtilen istisnai haller d\u0131\u015f\u0131nda A.S. 50-63 \u00fcnc\u00fc fas\u0131llarda yer alan e\u015fyan\u0131n ad\u0131 ge\u00e7en \u00fclkelere ihracat\u0131nda, bu e\u015fya b\u00fcnyesinde yer alan \u00fc\u00e7\u00fcnc\u00fc \u00fclke men\u015feli girdi i\u00e7in TEV do\u011far.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>b. Bu \u00fclkelerden birinden veya bu \u00fclkelerle \u00e7apraz k\u00fcm\u00fclasyonun uygulanabilir oldu\u011fu bir \u00fclkeden bu \u00fclke veya \u00e7apraz k\u00fcm\u00fclasyonun uygulanabilir oldu\u011fu \u00fclke men\u015feli EUR.1 dola\u015f\u0131m belgesi ile gelen tekstil ve konfeksiyon sekt\u00f6r\u00fcne ait e\u015fyan\u0131n T\u00fcrkiye&#8217;de i\u015flendikten sonra yine geldi\u011fi \u00fclkeye veya \u00e7apraz k\u00fcm\u00fclasyonun uygulanabilir oldu\u011fu bir \u00fclkeye ihra\u00e7 edilmesi halinde TEV do\u011fmaz. \u00d6rn: Bosna-Hersek men\u015feli T\u00fcrkiye&#8217;ye EUR-1 belgesi ile ithal edilen kuma\u015f\u0131n T\u00fcrkiye&#8217;de g\u00f6mlek haline getirilip Bosna-Hersek&#8217;e veya Karada\u011f&#8217;a ihracat\u0131 halinde TEV do\u011fmaz. Zira Y\u00f6netmeli\u011fin 18 nci maddesinin birinci f\u0131kras\u0131nda &#8220;Bu Y\u00f6netmelik h\u00fck\u00fcmlerine uygun olarak men\u015fe ispat belgesi d\u00fczenlenen veya haz\u0131rlanan bir Taraf \u00fclke men\u015feli ve Armonize Sistemin 50 ila 63 \u00fcnc\u00fc fas\u0131llar\u0131nda yer alan \u00fcr\u00fcnlerin imalat\u0131nda kullan\u0131lan men\u015feli olmayan girdiler, ihracat\u0131 ger\u00e7ekle\u015ftiren Taraf \u00fclkede her ne t\u00fcrde olursa olsun g\u00fcmr\u00fck vergilerinin geri \u00f6denmesine veya bunlardan muafiyete tabi de\u011fildir.&#8221; Denildi\u011finden TEV yaln\u0131zca &#8220;men\u015feli olmayan girdiler&#8221; bak\u0131m\u0131ndan do\u011far. \u00c7apraz k\u00fcm\u00fclasyonun uygulanabilir oldu\u011fu bir \u00fclke men\u015feli e\u015fya ise Y\u00f6netmelik h\u00fck\u00fcmlerinin uygulanmas\u0131 bak\u0131m\u0131ndan &#8220;men\u015feli&#8221; kabul edilmektedir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>c. Bu \u00fclkelerden birinden tedarik\u00e7i beyan\u0131 ile gelen tekstil ve konfeksiyon sekt\u00f6r\u00fcne ait \u00fc\u00e7\u00fcnc\u00fc \u00fclke men\u015feli e\u015fyan\u0131n hem geldi\u011fi \u00fclkede hem de T\u00fcrkiye&#8217;de i\u015flenmesi ve bu i\u015fleme faaliyetlerinin k\u00fcm\u00fclasyonu neticesinde e\u015fya men\u015fe kazand\u0131ktan sonra geldi\u011fi \u00fclkeye EUR.1 dola\u015f\u0131m belgesi ile ihra\u00e7 edilmesi halinde e\u015fya b\u00fcnyesindeki \u00fc\u00e7\u00fcnc\u00fc \u00fclke men\u015feli girdi i\u00e7in Y\u00f6netmeli\u011fin 18 nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca TEV do\u011fmaz. \u00d6rn: Pakistan men\u015feli ipli\u011fin Bosna-Hersek&#8217;te kuma\u015f haline getirilmesi durumunda bu e\u015fya men\u015fe kazanmaz \u00e7\u00fcnk\u00fc konfeksiyon sekt\u00f6r\u00fcnde men\u015fe kazan\u0131labilmesi i\u00e7in e\u015fyan\u0131n iki a\u015famadan ge\u00e7mesi gerekir. Bununla birlikte bu kuma\u015f T\u00fcrkiye&#8217;ye ihra\u00e7 edildikten sonra T\u00fcrkiye&#8217;de D\u0130R&#8217;e tabi tutularak g\u00f6mlek haline getirilmesi halinde tam k\u00fcm\u00fclasyon marifetiyle (e\u015fyan\u0131n Bosna-Hersek&#8217;te g\u00f6rd\u00fc\u011f\u00fc i\u015fleme faaliyetlerinin de T\u00fcrkiye&#8217;de yap\u0131lm\u0131\u015f gibi kabul edilmesi) bu e\u015fya T\u00fcrk men\u015fei kazan\u0131r ve bu e\u015fya tekrar Bosna-Hersek&#8217;e ihra\u00e7 edildi\u011finde D\u0130R&#8217;e tabi tutulan Bosna-Hersek&#8217;ten ithal edilen Pakistan men\u015feli kuma\u015f e\u015fyas\u0131na ili\u015fkin TEV do\u011fmaz.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>d. Y\u00f6netmeli\u011fin 10&#8217;uncu maddesinin be\u015finci f\u0131kras\u0131 &#8220;(5) Taraf \u00fclkeler, \u00fc\u00e7\u00fcnc\u00fc f\u0131kran\u0131n uygulanma alan\u0131n\u0131n Armonize Sistemin 50 ila 63 \u00fcnc\u00fc fas\u0131llar\u0131nda yer alan \u00fcr\u00fcnlerin ithalat\u0131n\u0131 kapsayacak \u015fekilde geni\u015fletilmesine tek tarafl\u0131 olarak karar verebilir.&#8221; h\u00fckm\u00fcn\u00fc amirdir. EFTA \u00fclkeleri de \u00fc\u00e7\u00fcnc\u00fc f\u0131kran\u0131n uygulama alan\u0131n\u0131 A.S. 50 ile 63 \u00fcnc\u00fc fas\u0131llarda yer alan \u00fcr\u00fcnlerin ithalat\u0131n\u0131 kapsayacak \u015fekilde tek tarafl\u0131 olarak geni\u015fletmi\u015ftir. (<a href=\"https:\/\/ticaret.gov.tr\/dis-iliskiler\/avrupa-birligi\/pan-avrupa-akdeniz-tercihli-mense-kurallari\/ikili-tam-kumulasyonun-genisletilmesi-duyurulari\">https:\/\/ticaret.gov.tr\/dis-iliskiler\/avrupa-birligi\/pan-avrupa-akdeniz-tercihli-mense-kurallari\/ikili-tam-kumulasyonun-genisletilmesi-duyurulari<\/a>) Konvansiyona taraf \u00fclkelerden birinden tedarik\u00e7i beyan\u0131 ile gelen tekstil ve konfeksiyon sekt\u00f6r\u00fcne ait \u00fc\u00e7\u00fcnc\u00fc \u00fclke men\u015feli e\u015fyan\u0131n hem Konvansiyona taraf \u00fclkede hem de T\u00fcrkiye&#8217;de i\u015flenmesi halinde, bu i\u015fleme faaliyetlerinin hepsinin T\u00fcrkiye&#8217;de ger\u00e7ekle\u015fti\u011fi kabul edilir ve bu i\u015fleme faaliyetleri neticesinde e\u015fya men\u015fe kazand\u0131ktan sonra EFTA \u00fclkelerine EUR.1 dola\u015f\u0131m belgesi ile ihra\u00e7 edilmesi halinde e\u015fya b\u00fcnyesindeki \u00fc\u00e7\u00fcnc\u00fc \u00fclke men\u015feli girdi i\u00e7in TEV do\u011fmaz. \u00d6rn: Pakistan men\u015feli ipli\u011fin Bosna-Hersek&#8217;te kuma\u015f haline getirilmesi durumunda bu e\u015fya men\u015fe kazanmaz. Bununla birlikte bu kuma\u015f T\u00fcrkiye&#8217;ye ihra\u00e7 edildikten sonra T\u00fcrkiye&#8217;de g\u00f6mlek haline getirilmesi halinde tam k\u00fcm\u00fclasyon marifetiyle bu e\u015fya T\u00fcrk men\u015fei kazan\u0131r ve EFTA \u00fclkelerine EUR.1 dola\u015f\u0131m belgesi e\u015fli\u011finde ihra\u00e7 edildi\u011finde TEV do\u011fmaz.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>e. Y\u00f6netmeli\u011fin 10 uncu maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 &#8220;5 inci madde h\u00fck\u00fcmlerine halel gelmeksizin, Armonize Sistemin 50 ila 63 \u00fcnc\u00fc fas\u0131llar\u0131nda s\u0131n\u0131fland\u0131r\u0131lan \u00fcr\u00fcnler a\u00e7\u0131s\u0131ndan ve yaln\u0131zca iki Taraf \u00fclke aras\u0131ndaki ikili ticarette uygulanmak \u00fczere, ithalat\u00e7\u0131 Taraf \u00fclkede ger\u00e7ekle\u015ftirilmi\u015f olan i\u015f\u00e7ilik veya i\u015flem, \u00fcr\u00fcnlerin ihracat\u00e7\u0131 Taraf \u00fclkede m\u00fcteakip bir i\u015f\u00e7ilik veya i\u015fleme tabi tutulmas\u0131 halinde, o ihracat\u0131 ger\u00e7ekle\u015ftiren Taraf \u00fclkede ger\u00e7ekle\u015ftirilmi\u015f say\u0131l\u0131r. Bu f\u0131kran\u0131n uygulanmas\u0131nda, Avrupa Birli\u011finin \u0130stikrar ve Ortakl\u0131k S\u00fcreci&#8217;ne kat\u0131l\u0131m sa\u011flayan \u00fclkeler ile Moldova Cumhuriyeti tek bir Taraf \u00fclke kabul edilir.&#8221; h\u00fckm\u00fcn\u00fc amirdir. Bu \u00fclkelerden (Bosna Hersek, Kuzey Makedonya, Karada\u011f, S\u0131rbistan, Kosova ve Moldova) birinden tedarik\u00e7i beyan\u0131 ile gelen tekstil ve konfeksiyon sekt\u00f6r\u00fcne ait \u00fc\u00e7\u00fcnc\u00fc \u00fclke men\u015feli e\u015fyan\u0131n an\u0131lan \u00fclke grubu i\u00e7indeki bir veya birden \u00e7ok \u00fclkede i\u015fleme tabi tutulmas\u0131 fakat yap\u0131lan i\u015flemlerin men\u015fe kazand\u0131r\u0131c\u0131 nitelikte olmamas\u0131 sebebiyle T\u00fcrkiye&#8217;ye an\u0131lan \u00fclkelerin birinden tedarik\u00e7i beyan\u0131 e\u015fli\u011finde ithal edilmesi ve T\u00fcrkiye&#8217;de m\u00fcteakip i\u015flemlere tabi tutulmas\u0131yla t\u00fcm bu i\u015fleme faaliyetlerinin k\u00fcm\u00fclasyonu neticesinde e\u015fya men\u015fe kazand\u0131ktan sonra tedarik\u00e7i beyan\u0131 kapsam\u0131 e\u015fyan\u0131n ithal edildi\u011fi \u00fclkeye EUR.1 dola\u015f\u0131m belgesi e\u015fli\u011finde ihra\u00e7 edilmesi halinde e\u015fya b\u00fcnyesindeki \u00fc\u00e7\u00fcnc\u00fc \u00fclke men\u015feli girdi i\u00e7in Y\u00f6netmeli\u011fin 18 nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca TEV do\u011fmaz. \u00d6rn: Pakistan men\u015feli ipli\u011fe Bosna-Hersek&#8217;te tekst\u00fcre i\u015flemi uygulan\u0131r. Tekst\u00fcre i\u015flemi tek ba\u015f\u0131na men\u015fe kazand\u0131r\u0131c\u0131 bir i\u015flem olmad\u0131\u011f\u0131 i\u00e7in ipli\u011fin Pakistan men\u015fei de\u011fi\u015fmez. Bu iplik Bosna-Hersek&#8217;ten Karada\u011f&#8217;a tedarik\u00e7i beyan\u0131 ile ihra\u00e7 edilir. Karada\u011f&#8217;da iplik boyan\u0131r ve bobinlenir. \u0130plik \u00fczerinde yap\u0131lan i\u015flemler Y\u00f6netmeli\u011fin Ek-2&#8217;sindeki kurallara g\u00f6re men\u015fe kazand\u0131r\u0131c\u0131 i\u015flemler de\u011fildir. Karada\u011f&#8217;da boyanan ve sat\u0131\u015fa haz\u0131r hale getirilen iplik halen Pakistan men\u015felidir. Bu iplik Karada\u011f&#8217;dan T\u00fcrkiye&#8217;ye tedarik\u00e7i beyan\u0131 e\u015fli\u011finde ithal edilir ve ithal Pakistan men\u015feli iplik D\u0130R&#8217;e tabi tutulur. T\u00fcrkiye&#8217;de dokunarak kuma\u015f haline getirilmesi durumunda bu kuma\u015f T\u00fcrkiye men\u015fei kazan\u0131r. Zira kuma\u015f i\u00e7in ge\u00e7erli men\u015fe kurallar\u0131 dokuma i\u015flemini tek ba\u015f\u0131na yeterli g\u00f6rmemekle beraber dokuma \u00f6ncesinde ipli\u011fin boyanmas\u0131 veya iplik \u00fczerinde mekanik bir i\u015flem uygulanmas\u0131 durumunda kuma\u015f\u0131n men\u015fe kazanaca\u011f\u0131n\u0131 belirtmektedir. B\u00f6ylelikle tam k\u00fcm\u00fclasyon marifetiyle (e\u015fyan\u0131n Bosna-Hersek ve Karada\u011f&#8217;da g\u00f6rd\u00fc\u011f\u00fc i\u015fleme faaliyetlerinin t\u00fcm\u00fc Karada\u011f&#8217;da yap\u0131lm\u0131\u015f kabul edilir ve T\u00fcrkiye&#8217;de yap\u0131lan di\u011fer i\u015flemler de buna ilave edilerek tamam\u0131 T\u00fcrkiye&#8217;de yap\u0131lm\u0131\u015f gibi kabul edilir) bu e\u015fya (kuma\u015f) T\u00fcrkiye men\u015fei kazan\u0131r ve bu e\u015fya Karada\u011f&#8217;a EUR.1 dola\u015f\u0131m belgesi e\u015fli\u011finde ihra\u00e7 edildi\u011finde Pakistan men\u015feli iplik bak\u0131m\u0131ndan TEV do\u011fmaz.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>7-Arnavutluk, M\u0131s\u0131r ve Tunus&#8217;a \u0130hracatta Telafi Edici Vergi Uygulamas\u0131<\/span><\/b><span style='color:black'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>Arnavutluk STA&#8217;s\u0131n\u0131n men\u015fe kurallar\u0131 1 Ocak 2026 tarihinden ge\u00e7erli olmak \u00fczere, 31\/12\/2025 tarihli ve alt\u0131nc\u0131 m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan \u0130kili Men\u015fe K\u00fcm\u00fclasyon Sistemi Kapsam\u0131 Ticarette E\u015fyan\u0131n Tercihli Men\u015feinin Tespiti Hakk\u0131nda Y\u00f6netmelik kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r. Bu \u00e7er\u00e7evede, Arnavutluk&#8217;a STA kapsam\u0131 yap\u0131lan ihracatlarda TEV uygulamas\u0131, \u00fcretilen \u00fcr\u00fcn\u00fcn b\u00fcnyesinde kullan\u0131lan ve Arnavutluk ya da T\u00fcrkiye men\u015feli olmayan t\u00fcm girdiler i\u00e7in ge\u00e7erlidir. Yani iki \u00fclke aras\u0131nda ikili men\u015fe k\u00fcm\u00fclasyonuna tabi \u00fcr\u00fcnler d\u0131\u015f\u0131nda STA kapsam\u0131 ticarette mevcut TEV uygulamas\u0131na devam edilecektir. Arnavutluk ile m\u00fczakere s\u00fcreci halen devam etmekte olup, Arnavutluk`a ihracatta TEV uygulamas\u0131n\u0131n kapsam\u0131n\u0131n de\u011fi\u015fmesi halinde bilahare bilgi verilecektir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>M\u0131s\u0131r ile 26 \u015eubat 2026 itibar\u0131yla revize kurallar uygulansa da eski kurallar da M\u0131s\u0131r STA kapsam\u0131 ticarette e\u015f zamanl\u0131 ge\u00e7erli olmaya devam etmektedir. \u0130ki kural seti aras\u0131nda bir ayr\u0131ma gidilmesi maksad\u0131yla eski kurallara g\u00f6re yap\u0131lan ihracatlar\u0131n EUR-MED dola\u015f\u0131m belgesi e\u015fli\u011finde yap\u0131lmas\u0131 hususunda Bakanl\u0131\u011f\u0131m\u0131z Uluslararas\u0131 Anla\u015fmalar ve Avrupa Birli\u011fi Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 24\/2\/2026 tarihli ve E-16934678-00119362035 say\u0131l\u0131 yaz\u0131s\u0131yla tasarrufta bulunulmu\u015ftur. Bu \u00e7er\u00e7evede, M\u0131s\u0131r&#8217;a EUR-MED dola\u015f\u0131m belgesi e\u015fli\u011finde yap\u0131lan ihracatlarda mer&#8217;i mevzuat uyar\u0131nca TEV tahsilat\u0131 uygulamas\u0131na devam edilecektir. Bu \u00f6zel durum d\u0131\u015f\u0131nda M\u0131s\u0131r`a ihracatta TEV hesaplanmas\u0131na ili\u015fkin h\u00fck\u00fcmler yukar\u0131da 5. ve 6. maddede iz\u00e2h edilmi\u015ftir<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>Tunus ile m\u00fczakere s\u00fcreci halen devam etmekte oldu\u011fundan Tunus&#8217;a y\u00f6nelik STA kapsam\u0131 ticarette mevcut TEV uygulamas\u0131na devam edilecektir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt;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='color:black'>Bilgilerini ve gere\u011fini rica ederim.<o:p><\/o:p><\/span><\/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>Revize PEM Men\u015fe Kurallar\u0131 Kapsam\u0131nda TEV Uygulamas\u0131 Revize PEM Men\u015fe Kurallar\u0131 Kapsam\u0131nda TEV Uygulamas\u0131 &nbsp; Bilindi\u011fi \u00fczere, \u00dclkemiz taraf\u0131ndan 4 Kas\u0131m 2011 tarihinde Br\u00fcksel&#8217;de imzalanan, 1 Ocak 2012 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren Pan-Avrupa-Akdeniz tercihli men\u015fe kurallar\u0131na dair B\u00f6lgesel Konvansiyon (Konvansiyon), Pan-Avrupa-Akdeniz Tercihli Men\u015fe Kurallar\u0131na Dair B\u00f6lgesel Konvansiyon Ortak Komitesinin (PEM Ortak Komitesi) 7 Aral\u0131k 2023 tarihli<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/pem_mense_kurl_tev_uygulamalari\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":39697,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-40402","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\/40402","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=40402"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/40402\/revisions"}],"predecessor-version":[{"id":40404,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/40402\/revisions\/40404"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/39697"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=40402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=40402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=40402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}