{"id":40636,"date":"2026-05-25T02:22:12","date_gmt":"2026-05-25T02:22:12","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=40636"},"modified":"2026-05-25T02:23:31","modified_gmt":"2026-05-25T02:23:31","slug":"per_satis_set_hali_esya_btb_verilmemesi_hk","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/per_satis_set_hali_esya_btb_verilmemesi_hk\/","title":{"rendered":"Set E\u015fyan\u0131n S\u0131n\u0131fland\u0131r\u0131lmas\u0131[Perakende Olarak Sat\u0131lacak Hale Getirilmi\u015f Tak\u0131m Kaps.Girmeyen Set Halindeki E\u015fyaya BTB Verilmemesiyle Alakal\u0131 G\u00fcmr\u00fckler Genel M\u00fcd. Yaz\u0131s\u0131]"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"40636\" class=\"elementor elementor-40636\" 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-417d5d1b elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"417d5d1b\" 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-69c3ce64 elementor-column elementor-col-100 elementor-top-column\" data-id=\"69c3ce64\" 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-05d16f7 elementor-widget elementor-widget-heading\" data-id=\"05d16f7\" 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\">Set E\u015fyan\u0131n S\u0131n\u0131fland\u0131r\u0131lmas\u0131[Perakende Olarak Sat\u0131lacak Hale Getirilmi\u015f Tak\u0131m Kaps.Girmeyen Set Halindeki E\u015fyaya BTB Verilmemesiyle Alakal\u0131 G\u00fcmr\u00fckler Genel M\u00fcd. Yaz\u0131s\u0131]<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-578d36ae elementor-widget elementor-widget-text-editor\" data-id=\"578d36ae\" 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;}\nspan.E-postaStili20\n\t{mso-style-type:personal-reply;\n\tfont-family:\"Aptos\",sans-serif;\n\tcolor:windowtext;}\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='font-size:12.0pt;font-family:\"Times New Roman\",serif'>Set E\u015fyan\u0131n S\u0131n\u0131fland\u0131r\u0131lmas\u0131<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'>G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc&#8217;n\u00fcn 13.05.2026 tarihli 121753707 say\u0131l\u0131 yaz\u0131lar\u0131nda; set haline getirilmi\u015f ancak set i\u00e7erisindeki e\u015fyan\u0131n ayr\u0131 ayr\u0131 s\u0131n\u0131fland\u0131r\u0131lmas\u0131 gerekti\u011fi hallerde bu gibi e\u015fyaya BTB d\u00fczenlenmemesi gerekti\u011fi belirtilmi\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><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=\"100%\" style='width:100.0%;background:white;border-collapse:collapse'><tr><td style='background:#494949;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif;color:white'>RESIM<o:p><\/o:p><\/span><\/b><\/p><\/td><td style='background:#494949;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif;color:white'>A\u00e7\u0131klama<o:p><\/o:p><\/span><\/b><\/p><\/td><td style='background:#494949;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif;color:white'>Gerek\u00e7e<o:p><\/o:p><\/span><\/b><\/p><\/td><td style='background:#494949;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif;color:white'>G.T.\u0130.P.<o:p><\/o:p><\/span><\/b><\/p><\/td><td style='background:#494949;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif;color:white'>Ba\u015flama Tarihi<o:p><\/o:p><\/span><\/b><\/p><\/td><td style='background:#494949;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif;color:white'>Biti\u015f Tarihi<o:p><\/o:p><\/span><\/b><\/p><\/td><td style='background:#494949;padding:0cm 0cm 0cm 0cm'><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif;color:white'>Kald\u0131r\u0131lma Sebebi<o:p><\/o:p><\/span><\/b><\/p><\/td><\/tr><tr><td style='padding:0cm 0cm 0cm 0cm'><p class=MsoNormal align=center style='text-align:center'><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif;color:black'>[G\u00f6rsel]<br>TR340000250110<\/span><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm'><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif;color:black'>OTTO.41869G ITEM NUMARALI KIRTAS\u0130YE SET\u0130 T\u0130CAR\u0130 TANIMLI, 1 ADET KUR\u015eUN KALEM, 1 ADET S\u0130LG\u0130, 1 ADET KALEMTIRA\u015e , 1 ADET SP\u0130RALL\u0130 NOT DEFTER\u0130, 1 ADET \u00dcZER\u0130NDE 6 FARKLI RENK BULUNAN T\u00dcKENMEZ KALEM, 6 ADET FARKLI RENKLERDE KE\u00c7EL\u0130 BOYA KALEM\u0130, 1 ADET PLAST\u0130KTEN MAMUL KA\u011eIT KISKACI VE 2 SAYFA \u00dcZER\u0130NDE TOPLAMDA 36 ADET \u00c7IKARTMADAN M\u00dcTE\u015eEKK\u0130L, PERAKENDE SATI\u015eA UYGUN OLARAK PAKETLENM\u0130\u015e ANCAK BEL\u0130RL\u0130 B\u0130R FAAL\u0130YET\u0130N GER\u00c7EKLE\u015eT\u0130R\u0130LMES\u0130 \u0130\u00c7\u0130N TASARLANMAMI\u015e KIRTAS\u0130YE SET\u0130 T\u0130CAR\u0130 TANIMLI E\u015eYA. E\u015eYA G\u00dcMR\u00dcKLER GENEL M\u00dcD\u00dcRL\u00dc\u011e\u00dcN\u00dcN 2016\/6 SAYILI GENELGES\u0130 (E\u015eYANIN SET OLARAK SINIFLANDIRILMASINA \u0130L\u0130\u015eK\u0130N REHBER) KAPSIMINDA BEL\u0130RL\u0130 B\u0130R FAAL\u0130YET\u0130N GER\u00c7EKLE\u015eT\u0130R\u0130LMES\u0130 KURALI \u00c7ER\u00c7EVES\u0130NDE SET OLARAK SINIFLANDIRILMAMI\u015eTIR. KUR\u015eUN KALEM 9609.10.10.00.00 GT\u0130P&#8217;\u0130NDE, KALEMTIRA\u015e 8214.10.00.00.12 GT\u0130P&#8217;\u0130NDE, S\u0130LG\u0130 4016.92.00.00.00 GT\u0130P&#8217;\u0130NDE, NOT DEFTER\u0130 4820.10.30.00.00 GT\u0130P&#8217;\u0130NDE, \u00c7IKARTMA 4911.91.00.00.00 GT\u0130P&#8217;\u0130NDE, MAKAS 8213.00.00.10.19 GT\u0130P&#8217; \u0130NDE, 6 RENKL\u0130 T\u00dcKENMEZ KALEM 9608.10.10.10.00 GT\u0130P&#8217;\u0130NDE, PLAST\u0130KTEN MAMUL KA\u011eIT KISKACI 3926.10.00.00.00 GT\u0130P&#8217;\u0130NDE, FARKLI RENKLERDE 6 ADET KE\u00c7EL\u0130 BOYA KALEM\u0130 9608.20.00.10.00 GT\u0130P&#8217;\u0130NDE AYRI AYRI OLARAK SINIFLANDIRILMALIDIR.<\/span><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm'><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif;color:black'>G\u00fcmr\u00fck Tarife Cetveli \u0130zahnamesi Tarife Pozisyonu A\u00e7\u0131klama Notlar\u0131, Genel Yorum Kurallar\u0131 1 ve 6, G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 2011\/40 (Set halindeki e\u015fya) ve 2016\/6(E\u015fyan\u0131n Set Olarak S\u0131n\u0131fland\u0131r\u0131lmas\u0131na \u0130li\u015fkin Rehber) say\u0131l\u0131 Genelgeleri, \u0130stanbul Laboratuvar M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce tanzimli 04.02.2025\/3425BTB0290 tarih\/say\u0131l\u0131 Analiz Raporu ve 21.03.2025\/3425G\u00d6R048 tarih\/say\u0131l\u0131 G\u00f6r\u00fc\u015f Raporu&quot;<\/span><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm'><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif;color:black'><a href=\"https:\/\/www.mevzuat.net\/GtipGenel\/GtipVergiMevzuat.aspx?pos=9608.10.10.10.00\">9608.10.10.10.00<\/a><\/span><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm'><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif;color:black'>28.04.2025<\/span><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm'><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif;color:black'>&#8212;&#8211;<\/span><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><td style='padding:0cm 0cm 0cm 0cm'><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif;color:black'>(Bu BTB iptal edilmi\u015ftir.)<\/span><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif'><o:p><\/o:p><\/span><\/p><\/td><\/tr><\/table><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif'><o:p>&nbsp;<\/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:\"Aptos\",sans-serif'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif;mso-fareast-language:TR'>Bu minvalde; perakende sat\u0131lacak hale getirilmi\u015f set halinde g\u00fcmr\u00fc\u011fe sunulan e\u015fyalar\u0131n, yukar\u0131da yer alan BTB \u00f6rne\u011finde oldu\u011fu gibi bir set olu\u015fturmad\u0131\u011f\u0131 ve i\u00e7eri\u011findeki e\u015fyan\u0131n ayr\u0131 s\u0131n\u0131fland\u0131r\u0131lmas\u0131n\u0131n gerekti\u011fi hallerde; e\u015fya tan\u0131m\u0131nda ayr\u0131 ayr\u0131 GT\u0130P&#8217;lere yer verilmesi yerine G\u00fcmr\u00fck Genel Tebli\u011fi (Tarife) (Seri No: 14)&#8217;\u00fcn 9 uncu maddesinde h\u00fck\u00fcm alt\u0131na al\u0131nan &#8220;BTB yaln\u0131zca bir kalem e\u015fya i\u00e7in d\u00fczenlenir&#8221; kural\u0131na ayk\u0131r\u0131l\u0131k te\u015fkil etmemesi amac\u0131yla herhangi bir BTB d\u00fczenlenmemesi, keza ayr\u0131ca e\u015fya tan\u0131mlar\u0131 ile s\u0131n\u0131fland\u0131rma tespitlerinin birbiriyle uyumlu olmas\u0131na dikkat edilmesi gerekmektedir.&#8221;<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:12.0pt;font-family:\"Times New Roman\",serif'>\u0130lgili yaz\u0131 ve g\u00f6rseli g\u00f6r\u00fcnt\u00fcleyebilmek i\u00e7in <a href=\"https:\/\/www.ddp.com.tr\/TR\/wp-content\/uploads\/2026\/05\/Set-Esyanin-Siniflandirilmasi_BTB_Verilmemesi.pdf\">t\u0131klay\u0131n\u0131z&#8230;<\/a><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>Set E\u015fyan\u0131n S\u0131n\u0131fland\u0131r\u0131lmas\u0131[Perakende Olarak Sat\u0131lacak Hale Getirilmi\u015f Tak\u0131m Kaps.Girmeyen Set Halindeki E\u015fyaya BTB Verilmemesiyle Alakal\u0131 G\u00fcmr\u00fckler Genel M\u00fcd. Yaz\u0131s\u0131] Set E\u015fyan\u0131n S\u0131n\u0131fland\u0131r\u0131lmas\u0131 &nbsp; G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc&#8217;n\u00fcn 13.05.2026 tarihli 121753707 say\u0131l\u0131 yaz\u0131lar\u0131nda; set haline getirilmi\u015f ancak set i\u00e7erisindeki e\u015fyan\u0131n ayr\u0131 ayr\u0131 s\u0131n\u0131fland\u0131r\u0131lmas\u0131 gerekti\u011fi hallerde bu gibi e\u015fyaya BTB d\u00fczenlenmemesi gerekti\u011fi belirtilmi\u015ftir. &nbsp; RESIM A\u00e7\u0131klama Gerek\u00e7e G.T.\u0130.P.<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/per_satis_set_hali_esya_btb_verilmemesi_hk\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":40211,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-40636","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\/40636","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=40636"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/40636\/revisions"}],"predecessor-version":[{"id":40638,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/40636\/revisions\/40638"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/40211"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=40636"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=40636"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=40636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}