{"id":5176,"date":"2023-03-02T09:00:29","date_gmt":"2023-03-02T06:00:29","guid":{"rendered":"http:\/\/gnhukuk.com\/de\/?p=5176"},"modified":"2023-07-22T18:42:25","modified_gmt":"2023-07-22T15:42:25","slug":"gumruk-rejimleri","status":"publish","type":"post","link":"https:\/\/gnhukuk.com\/de\/gumruk-rejimleri\/","title":{"rendered":"G\u00fcmr\u00fck Rejimleri"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n

G\u00fcmr\u00fck Kanunu\u2019nun \u00f6nemli bir \u00f6zelli\u011fi, usule y\u00f6nelik h\u00fck\u00fcmleri, kendi i\u00e7inde bar\u0131nd\u0131r\u0131yor olmas\u0131d\u0131r. G\u00fcmr\u00fck Kanunu\u2019nda usul hukuku, rejimler ba\u015fl\u0131\u011f\u0131 alt\u0131nda d\u00fczenlenmi\u015f bulunmaktad\u0131r. Dilimize Frans\u0131zcadan gelen rejim kelimesi, usul, sistem, d\u00fczen anlamlar\u0131na gelmekte olup genel olarak g\u00fcmr\u00fck rejimi ifadesi, bir \u00fclkede uygulanmakta olan g\u00fcmr\u00fck sistemini belirleyen hukuk kurallar\u0131n\u0131n t\u00fcm\u00fc anlam\u0131na gelmektedir. Belirli bir g\u00fcmr\u00fck rejimi ifadesinden ise sadece o rejime ait sistemi kuran hukuk kurallar\u0131 anla\u015f\u0131lmaktad\u0131r.\u00b9<\/p>\n

T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine giren veya buradan \u00e7\u0131kan e\u015fya, beyan sahibinin talebine g\u00f6re bir g\u00fcmr\u00fck rejimine konu edilebilir. G\u00fcmr\u00fck mevzuat\u0131 her rejim i\u00e7in farkl\u0131 kurallar koymu\u015ftur. E\u015fyaya uygulanacak kurallar\u0131 tespit etmek a\u00e7\u0131s\u0131ndan e\u015fyan\u0131n hangi rejime konu edildi\u011fi b\u00fcy\u00fck \u00f6nem ta\u015f\u0131r.\u00b2 G\u00fcmr\u00fck Kanunu\u2019nda g\u00fcmr\u00fck rejimleri, G\u00fcmr\u00fck\u00e7e Onaylanm\u0131\u015f \u0130\u015flem veya Kullan\u0131m ba\u015fl\u0131kl\u0131 d\u00f6rd\u00fcnc\u00fc k\u0131sm\u0131n ikinci b\u00f6l\u00fcm\u00fcnde, sekiz t\u00fcr olarak d\u00fczenlenmi\u015ftir. Bunlar s\u0131ras\u0131yla;<\/p>\n

[\/vc_column_text][g5element_heading title=”1. Serbest Dola\u015f\u0131ma Giri\u015f Rejimi” tag_html=”4″][g5element_space spacing=”15″][vc_column_text]<\/p>\n

4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun 74. maddesinde yap\u0131lm\u0131\u015f olan tan\u0131ma g\u00f6re, serbest dola\u015f\u0131ma giri\u015f rejimi, ticaret politikas\u0131 \u00f6nlemlerinin\u00b3 uygulanmas\u0131, e\u015fyan\u0131n ithali i\u00e7in \u00f6ng\u00f6r\u00fclen di\u011fer i\u015flemlerin tamamlanmas\u0131 ve kanunen \u00f6denmesi gereken vergilerin tahsili ile m\u00fcmk\u00fcnd\u00fcr. Serbest dola\u015f\u0131mda olma deyimi, bir e\u015fyan\u0131n belli bir g\u00fcmr\u00fck b\u00f6lgesine girdikten sonra bu g\u00fcmr\u00fck b\u00f6lgesi i\u00e7erisinde herhangi bir k\u0131s\u0131tlama veya engelle kar\u015f\u0131la\u015fmadan ta\u015f\u0131nabilmesini ifade eder. Fakat bunun olabilmesi i\u00e7in e\u015fyan\u0131n giri\u015finde gerekli kontrollerin yap\u0131lmas\u0131 ve \u00f6nlemlerin al\u0131nmas\u0131 gerekir, bu \u00f6nlemler e\u015fyan\u0131n tabi oldu\u011fu vergilerin al\u0131nmas\u0131, gerekliyse laboratuvar tahlili yap\u0131lmas\u0131 veya belli standartlar\u0131 g\u00f6steren belgelerin varl\u0131\u011f\u0131 gibi ko\u015fullar\u0131 kapsayabilir.\u2074<\/p>\n

\u00d6rne\u011fin, T\u00fcrkiye’ye usul\u00fcne uygun olarak giren bir e\u015fya, T\u00fcrkiye\u2019de serbest dola\u015f\u0131ma girmi\u015f demektir ve bu ithalat anlam\u0131na gelmektedir. Yani T\u00fcrkiye bu e\u015fyay\u0131 ithal etmi\u015ftir. Bunun yan\u0131nda, T\u00fcrkiye ile Avrupa birli\u011fi aras\u0131nda olu\u015fturulan g\u00fcmr\u00fck birli\u011fi gere\u011fince, Avrupa Birli\u011fi ve T\u00fcrkiye g\u00fcmr\u00fck b\u00f6lgeleri birlikte bir “g\u00fcmr\u00fck birli\u011fi g\u00fcmr\u00fck b\u00f6lgesi” olu\u015fturur. Bu g\u00fcmr\u00fck b\u00f6lgesinde \u00fcretilen veya bu b\u00f6lgeye herhangi bir yerden giren belli e\u015fyalar t\u00fcm g\u00fcmr\u00fck b\u00f6lgesinde serbest\u00e7e dola\u015fabilir. \u00d6rne\u011fin Hollanda taraf\u0131ndan ithal edilen bir e\u015fya, daha sonra herhangi bir vergi al\u0131nmaks\u0131z\u0131n ve \u00f6nleme tabi olmaks\u0131z\u0131n Yunanistan, Polonya ve T\u00fcrkiye\u2019de serbest\u00e7e dola\u015fabilir. Bu son \u00f6rnekteki e\u015fya serbest dola\u015f\u0131mdaki e\u015fyad\u0131r. Sonu\u00e7 olarak bir e\u015fya, Avrupa Birli\u011fi\u2019nden veya T\u00fcrkiye\u2019den giri\u015f yapt\u0131ysa serbest dola\u015f\u0131ma girmi\u015ftir ve fakat T\u00fcrkiye\u2019den girdiyse bu ayn\u0131 zamanda T\u00fcrkiye i\u00e7in ithalatt\u0131r.<\/p>\n

[\/vc_column_text][g5element_heading title=”2. Transit Rejimi” tag_html=”4″][g5element_space spacing=”15″][vc_column_text]<\/p>\n

Transit rejimi ile ilgili d\u00fczenlemeler, G\u00fcmr\u00fck Kanunu\u2019nun 84 – 93 maddeleri aras\u0131nda yer almaktad\u0131r. S\u00f6z konusu h\u00fck\u00fcmlere g\u00f6re; ithalat vergileri ve ticaret politikas\u0131 \u00f6nlemlerine tabi tutulmayan serbest dola\u015f\u0131ma girmemi\u015f e\u015fya ile ihracatla ilgili g\u00fcmr\u00fck i\u015flemleri tamamlanm\u0131\u015f e\u015fyan\u0131n g\u00fcmr\u00fck g\u00f6zetimi alt\u0131nda T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi\u2075 i\u00e7inde bir noktadan di\u011ferine ta\u015f\u0131nmas\u0131, transit rejimi h\u00fck\u00fcmlerine tabidir. Transit rejimine tabi tutulan e\u015fya T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi i\u00e7inde; yabanc\u0131 bir \u00fclkeden gelip yabanc\u0131 bir \u00fclkeye, yabanc\u0131 bir \u00fclkeden T\u00fcrkiye\u2019ye, T\u00fcrkiye\u2019den yabanc\u0131 bir \u00fclkeye, bir i\u00e7 g\u00fcmr\u00fckten di\u011fer bir i\u00e7 g\u00fcmr\u00fc\u011fe ta\u015f\u0131nabilir.<\/p>\n

[\/vc_column_text][g5element_heading title=”3. G\u00fcmr\u00fck Antrepo Rejimi” tag_html=”4″][g5element_space spacing=”15″][vc_column_text]<\/p>\n

G\u00fcmr\u00fck g\u00f6zetimi alt\u0131nda bulunan e\u015fyan\u0131n konulmas\u0131 amac\u0131yla kurulan ve kurulu\u015funda aran\u0131lacak ko\u015fullar\u0131 ve nitelikleri y\u00f6netmelikle belirlenen yerlere g\u00fcmr\u00fck antreposu denilmektedir. G\u00fcmr\u00fck Kanunu\u2019nda Antrepo Rejiminin d\u00fczenlendi\u011fi 93. Madde h\u00fckm\u00fcne g\u00f6re, G\u00fcmr\u00fck antrepo rejimi; ithalat vergilerine ve ticaret politikas\u0131 \u00f6nlemlerine tabi tutulmam\u0131\u015f ve serbest dola\u015f\u0131ma girmemi\u015f e\u015fya ile g\u00fcmr\u00fck antreposuna al\u0131nmas\u0131 halinde ihracata ili\u015fkin \u00f6nlemlerden yararlanabilecek serbest dola\u015f\u0131mda bulunan e\u015fyan\u0131n, bir g\u00fcmr\u00fck antreposuna konulmas\u0131na ili\u015fkin h\u00fck\u00fcmleri belirler.<\/p>\n

[\/vc_column_text][g5element_heading title=”4. Dahilde \u0130\u015fleme Rejimi” tag_html=”4″][g5element_space spacing=”15″][vc_column_text]<\/p>\n

Dahilde i\u015fleme rejimi, yeniden ihra\u00e7 edilmek ko\u015fuluyla, serbest dola\u015f\u0131ma girmi\u015f veya girmemi\u015f e\u015fyan\u0131n her t\u00fcrl\u00fc i\u015fleme faaliyetlerine tabi tutulmas\u0131na imkan sa\u011flayan g\u00fcmr\u00fck rejimidir.\u2076\u00a0 <\/span>Yabanc\u0131 \u00fclkelerden getirecekleri \u00fcr\u00fcnleri, T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinde herhangi bir \u015fekilde i\u015f\u00e7ili\u011fe tabi tutarak veya T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinde serbest dola\u015f\u0131mda bulunan e\u015fya ile i\u015fledikten sonra yine yabanc\u0131 \u00fclkelere ihra\u00e7 etmek isteyen giri\u015fimciler a\u00e7\u0131s\u0131ndan, g\u00fcmr\u00fck mevzuat\u0131n\u0131n sundu\u011fu en avantajl\u0131 rejim dahilde i\u015fleme rejimidir.\u2077\u00a0 <\/span>Bu rejim ile yurt d\u0131\u015f\u0131ndan getirilen ham ve yard\u0131mc\u0131 maddeler kullan\u0131larak \u00fcretilen mallar\u0131n ihra\u00e7 edilmesi halinde, bu mallar\u0131n ithalinde g\u00fcmr\u00fck vergisi ile di\u011fer mali y\u00fck\u00fcml\u00fcl\u00fckler teminat kar\u015f\u0131l\u0131\u011f\u0131 ertelenerek, ihra\u00e7 edilecek mallar\u0131n girdi maliyetleri azalt\u0131lmaktad\u0131r. Ayn\u0131 \u015fekilde yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fterilerin mallar\u0131n\u0131n i\u015flenmesi amac\u0131yla ge\u00e7ici olarak ithal edilen mallar i\u00e7in de g\u00fcmr\u00fckte vergi uygulanmamaktad\u0131r.\u2078<\/p>\n

Dahilde i\u015fleme rejiminde, ithalat vergileri tahsil edilmedi\u011fi veya tahsil edilenler iade edildi\u011fi i\u00e7in bu \u015fekilde i\u015fleme faaliyetinden sonra yap\u0131lacak yeniden ihracat ile \u00fclke giri\u015fimcisinin yabanc\u0131 pazarda rekabet \u015fans\u0131n\u0131n artt\u0131r\u0131lmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r.\u2079<\/p>\n

[\/vc_column_text][g5element_heading title=”5. Ge\u00e7ici \u0130thalat Rejimi” tag_html=”4″][g5element_space spacing=”15″][vc_column_text]<\/p>\n

Devletin izlemi\u015f oldu\u011fu d\u0131\u015f ticaret politikalar\u0131 gere\u011fi, serbest dola\u015f\u0131mda olmayan e\u015fyan\u0131n T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine ge\u00e7ici olarak ithal edilmesine belli kay\u0131t ve \u015fartlarla izin verilebilir.<\/p>\n

G\u00fcmr\u00fck Kanunun 128. maddesinde ge\u00e7ici ithalat rejimi; \u201cSerbest dola\u015f\u0131ma girmemi\u015f e\u015fyan\u0131n ithalat vergilerinden tamamen ya da k\u0131smen muaf olarak ve ticaret politikas\u0131 \u00f6nlemlerine tabi tutulmaks\u0131z\u0131n, T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi i\u00e7inde kullan\u0131lmas\u0131 ve bu kullan\u0131m s\u0131ras\u0131ndaki ola\u011fan y\u0131pranma d\u0131\u015f\u0131nda, herhangi bir de\u011fi\u015fikli\u011fe u\u011framaks\u0131z\u0131n yeniden ihrac\u0131na olanak sa\u011flayan h\u00fck\u00fcmlerin uyguland\u0131\u011f\u0131 rejimdir.<\/i>\u201d \u015feklinde tan\u0131mlanm\u0131\u015ft\u0131r.\u00b9\u2070<\/p>\n

Ge\u00e7ici ithalat rejimi kapsam\u0131nda yap\u0131lan ithalatta; ithalat vergilerinden k\u0131smen veya tamamen muaf olarak T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinde kullan\u0131lmak amac\u0131yla e\u015fyan\u0131n ge\u00e7ici ithali s\u00f6z konusu olmaktad\u0131r.\u00b9\u00b9 G\u00fcmr\u00fck vergisinin uygulanmas\u0131n\u0131n esas amac\u0131 da \u00fclke end\u00fcstrisini ucuz ithalata kar\u015f\u0131 korumak oldu\u011fu d\u00fc\u015f\u00fcn\u00fcld\u00fc\u011f\u00fcnde, \u00fclkeye ge\u00e7ici olarak giren e\u015fya tekrar yurtd\u0131\u015f\u0131 edilece\u011fi i\u00e7in bu e\u015fya \u00fczerinde vergi uygulamas\u0131na gerek olmad\u0131\u011f\u0131 sonucuna ula\u015f\u0131labilir.<\/p>\n

[\/vc_column_text][g5element_heading title=”6. Hari\u00e7te \u0130\u015fleme Rejimi” tag_html=”4″][g5element_space spacing=”15″][vc_column_text]<\/p>\n

G\u00fcmr\u00fck Kanunu\u2019nda 135 -150 maddeleri aras\u0131nda d\u00fczenlenmi\u015f olan Hari\u00e7te \u0130\u015fleme Rejimi; serbest dola\u015f\u0131mdaki e\u015fyan\u0131n daha ileri safhada i\u015flenmek, tamir edilmek veya yenilenmek \u00fczere yani hari\u00e7te isleme faaliyetlerine tabi tutulmak \u00fczere T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinden ge\u00e7ici olarak ihra\u00e7 edildi\u011fi ve bu faaliyetler sonucunda elde edilen \u00fcr\u00fcnlerin ithalat vergilerinden tam veya k\u0131smi muafiyet suretiyle yeniden serbest dola\u015f\u0131ma giri\u015fine ili\u015fkin h\u00fck\u00fcmlerin uyguland\u0131\u011f\u0131 rejimdir.\u00b9\u00b2<\/p>\n

Bu y\u00f6n\u00fcyle, Hari\u00e7te \u0130\u015fleme Rejimi Dahilde i\u015fleme Rejiminin tersi y\u00f6n\u00fcnde i\u015fleyen bir rejimdir. Dahilde \u0130\u015fleme Rejimi kapsam\u0131nda ham veya yar\u0131 mamul e\u015fya i\u015flenip yeniden ihra\u00e7 edilmek \u00fczere T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine getirilirken, Hari\u00e7te \u0130\u015fleme Rejimi kapsam\u0131nda genellikle serbest dola\u015f\u0131mdaki yar\u0131 mamul e\u015fyan\u0131n i\u015flem g\u00f6rmek \u00fczere T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinden \u00c7\u0131kart\u0131l\u0131p yeniden ithal edilmesi s\u00f6z konusudur.\u00b9\u00b3 Bu rejimle T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi\u2019nde \u00fcretimi yap\u0131lamayan e\u015fyan\u0131n ithali yerine, \u00fclke girdilerinden \u00fcretilmi\u015f \u00fcr\u00fcnlerin kullan\u0131lmas\u0131n\u0131 ve dolay\u0131s\u0131yla d\u00f6viz tasarrufunun yap\u0131lmas\u0131 hedeflenmi\u015ftir, \u00f6zellikle ileri teknoloji gerektiren, yurt d\u0131\u015f\u0131nda ucuz is\u00e7ilik imkan\u0131 olan veya tamiri gereken serbest dola\u015f\u0131mdaki e\u015fyan\u0131n, yurt d\u0131\u015f\u0131nda i\u015flenerek tekrar T\u00fcrkiye\u2019ye getirilmesinde kolayl\u0131k sa\u011flamaktad\u0131r.\u00b9\u2074<\/p>\n

[\/vc_column_text][g5element_heading title=”7. \u0130hracat Rejimi” tag_html=”4″][g5element_space spacing=”15″][vc_column_text]<\/p>\n

Geli\u015fmi\u015f ve geli\u015fmekte olan \u00fclkelerin d\u0131\u015f ticaret politikalar\u0131 a\u00e7\u0131s\u0131ndan ihracat rejimi olduk\u00e7a \u00f6zel ve \u00f6nemli bir yere sahiptir. T\u00fcrkiye\u2019den yap\u0131lacak ihracat i\u015flemleri, G\u00fcmr\u00fck Kanunu\u2019nun 150 – 151. maddeleri ile G\u00fcmr\u00fck Y\u00f6netmeli\u011finin 415-418. maddeleri ve 06.01.1996 tarih, 22515 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 22.12.1995 tarih ve 95\/7623 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe giren ihracat Rejimi Karar\u0131\u2019na dayan\u0131larak haz\u0131rlanan ihracat Y\u00f6netmeli\u011fi ile d\u00fczenlenmi\u015ftir.<\/p>\n

\u0130hracat Y\u00f6netmeli\u011finde \u201cihracat\u201d \u015fu \u015fekilde tarif edilmi\u015ftir: Bir mal\u0131n, y\u00fcr\u00fcrl\u00fckteki ihracat mevzuat\u0131 ile g\u00fcmr\u00fck mevzuat\u0131na uygun \u015fekilde T\u00fcrkiye g\u00fcmr\u00fck b\u00f6lgesi d\u0131\u015f\u0131na veya serbest b\u00f6lgelere \u00e7\u0131kar\u0131lmas\u0131n\u0131 veyahut M\u00fcste\u015farl\u0131k\u00e7a ihracat olarak kabul edilecek sair \u00e7\u0131k\u0131\u015f ve i\u015flemleridir. Bu tan\u0131ma g\u00f6re, yurt d\u0131\u015f\u0131na her mal sat\u0131s\u0131n\u0131 ihracat olarak kabul etmek m\u00fcmk\u00fcn olmay\u0131p ihrac\u0131 izne tabi mallar i\u00e7in ilgili makamlardan gerekli izinlerin al\u0131nmas\u0131, prosed\u00fcrlerin tamamlanmas\u0131 ve ihra\u00e7 e\u015fyas\u0131n\u0131n g\u00fcmr\u00fck kanununa uygun olarak T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi d\u0131\u015f\u0131na \u00e7\u0131kar\u0131lmas\u0131 gerekmektedir.\u00b9\u2075<\/p>\n

\u00a0 <\/span>Burada ama\u00e7, ihracat\u0131n \u00fclke ekonomisi yarar\u0131na d\u00fczenlenmesini, desteklenmesini, geli\u015ftirilmesini sa\u011flamak ve ihracat i\u015flemlerinde yetkili mercii ve uygulanacak esaslar\u0131 belirlemektir. Uluslararas\u0131 veya ikili anla\u015fmalar, kanun, t\u00fcz\u00fck ve kararnamelerle konulmu\u015f yasaklama ve k\u0131s\u0131tlama h\u00fck\u00fcmleri sakl\u0131 kalmak \u00fczere, her t\u00fcrl\u00fc e\u015fyan\u0131n T\u00fcrkiye\u2019den ihrac\u0131 serbesttir.<\/p>\n

[\/vc_column_text][g5element_heading title=”8. G\u00fcmr\u00fck Kontrol\u00fc Alt\u0131nda \u0130\u015fleme Rejimi” tag_html=”4″][g5element_space spacing=”15″][vc_column_text]<\/p>\n

G\u00fcmr\u00fck Kontrol\u00fc alt\u0131nda \u0130\u015fleme Rejimi ile T\u00fcrkiye\u2019de serbest dola\u015f\u0131mda bulunmayan e\u015fyan\u0131n ithalat vergileri ve ticaret politikas\u0131 \u00f6nlemleri uygulanmaks\u0131z\u0131n T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinde i\u015flenmesine izin verilmekte ve i\u015flenen e\u015fya i\u015flem g\u00f6ren \u00fcr\u00fcn\u00fcn tabi oldu\u011fu vergi oran\u0131 \u00fczerinden serbest dola\u015f\u0131ma sokulmaktad\u0131r.\u00b9\u2076 B\u00f6ylece, ithal e\u015fyas\u0131 i\u00e7in \u00f6denmesi gereken g\u00fcmr\u00fck vergisinin, e\u015fyan\u0131n i\u015flenmesinden sonra i\u015flenmi\u015f \u00fcr\u00fcn\u00fcn tabi oldu\u011fu vergi \u00fczerinden \u00f6denmesi sa\u011flanmaktad\u0131r.<\/p>\n

\u0130thal e\u015fyas\u0131 \u00fczerinde bir tak\u0131m katma de\u011fer yaratan i\u015flemlerin T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi\u2019nde yap\u0131lmas\u0131 ve b\u00f6ylece T\u00fcrkiye\u2019de istihdam yarat\u0131lmas\u0131 imk\u00e2n\u0131 sa\u011flamaktad\u0131r. Bu rejime tabi tutulacak e\u015fya ile bu e\u015fyaya uygulanabilecek i\u015flemler s\u0131n\u0131rl\u0131 olup s\u0131n\u0131rs\u0131z ve keyfi bir uygulama alan\u0131 yoktur.\u00b9\u2077<\/p>\n

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1<\/sup><\/span> \u00c7elik<\/b>, s.91\r\n\r\n2<\/sup><\/span> G\u00f6k\u00e7elik<\/b>, s.14\r\n\r\n3<\/sup><\/span> Ticaret politikas\u0131 \u00f6nlemleri; g\u00f6zetim veya koruma \u00f6nlemleri miktar k\u0131s\u0131tlamalar\u0131 ve ithalat veya ihracat yasaklamalar\u0131 gibi e\u015fyan\u0131n ithal ve ihrac\u0131 ile ilgili h\u00fck\u00fcmlerle belirlenmi\u015f tarife d\u0131\u015f\u0131 \u00f6nlemlerdir. (Ceyhan\/ Atay, s.46)\r\n\r\n4<\/sup><\/span> G\u00f6k\u00e7elik<\/b>, s. 35-39; Ceyhan\/Atay<\/b>, s.46\r\n\r\n5<\/sup><\/span> G\u00fcmr\u00fck Kanunu md. 2: \u201cT\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesi, T\u00fcrkiye Cumhuriyeti topraklar\u0131n\u0131, T\u00fcrkiye karasular\u0131, i\u00e7 sular\u0131 ve hava sahas\u0131n\u0131 kapsar. \u201c\r\n\r\n6<\/sup><\/span> G\u00fcmr\u00fck Y\u00f6netmeli\u011fi md. 349: \u201cDahilde i\u015fleme rejimi, i\u015flem g\u00f6rm\u00fc\u015f \u00fcr\u00fcnlerin \u00fcretiminde kullan\u0131lmas\u0131ndan sonra T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinden yeniden ihra\u00e7 edilmesi amac\u0131yla, serbest dola\u015f\u0131mda bulunmayan e\u015fyan\u0131n vergileri teminata ba\u011flanmak suretiyle ge\u00e7ici ithal edildi\u011fi veya serbest dola\u015f\u0131ma giri\u015finin yap\u0131ld\u0131\u011f\u0131 ve ihracat\u0131n ger\u00e7ekle\u015fmesi halinde teminat\u0131n veya al\u0131nan vergilerin geri verildi\u011fi bir rejimdir.\u201d\r\n\r\n7<\/sup><\/span> Tuncer<\/b>, s.363; G\u00f6k\u00e7elik<\/b>, s.65; Erol<\/b>, s. 38\r\n\r\n8<\/sup><\/span> \u015eenalp<\/b>, s.1\r\n\r\n9<\/sup><\/span> G\u00f6k\u00e7elik<\/b>, s.65\r\n\r\n10<\/sup><\/span>\u00a0Ge\u00e7ici ithalat rejimi ile dahilde i\u015fleme rejimi birbirine yak\u0131n rejimler gibi g\u00f6r\u00fcnseler de temelde farkl\u0131 durumlar\u0131 d\u00fczenlemektedirler; ge\u00e7ici ithalat rejiminde, e\u015fya, T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine Girdikten sonra ola\u011fan y\u0131pranmalar d\u0131\u015f\u0131nda ayniyat\u0131na uygun olarak yurtd\u0131\u015f\u0131 edilmektedir. Dahilde i\u015fleme rejiminde ise, e\u015fya, T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine getirilip burada i\u015flendikten sonra yurtd\u0131\u015f\u0131 edilir. Bunun d\u0131\u015f\u0131nda, ge\u00e7ici ithalat rejiminde, \u015fayet e\u015fya k\u0131smi muafiyet kapsam\u0131nda ge\u00e7ici ithal ediliyorsa g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011far, yani vergi \u00f6denmesi s\u00f6z konusudur. Dahilde i\u015fleme rejiminde ise e\u015fya giri\u015finde, \u015fartl\u0131 muafiyet sisteminde g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fmaz, geri \u00f6deme isteminde ise tahsil edilen vergiler aynen iade edilir. (G\u00f6k\u00e7elik<\/b>, s.87)\r\n\r\n11<\/sup><\/span> B\u00fct\u00fcn<\/b>, s.60\r\n\r\n12<\/sup><\/span>\u00a0Tuncer<\/b>, Denizhan, s.60\r\n\r\n13<\/sup><\/span>\u00a0G\u00f6k\u00e7elik<\/b>, s.131\r\n\r\n14<\/sup><\/span>\u00a0Tuncer<\/b>, Denizhan, s.61\r\n\r\n15<\/sup><\/span>\u00a0G\u00f6k\u00e7elik<\/b>, 143;  Tuncer<\/b>, Denizhan, s.37\r\n\r\n16<\/sup><\/span>\u00a0G\u00f6k\u00e7elik<\/b>, s. 103\r\n\r\n17<\/sup><\/span>\u00a0Tuncer<\/b> Denizhan, s.54<\/pre>\n
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YARARLANILAN KAYNAKLAR<\/b>\r\n\r\n\u00c7EL\u0130K<\/b> Binnur, D\u0131\u015f Ticaretten Al\u0131nan Vergilerden G\u00fcmr\u00fck Vergisi Hukuku, Ankara, 1999\r\n\r\nG\u00d6K\u00c7EL\u0130K <\/b>Cahit, G\u00fcmr\u00fck Rejimleri, Ankara, 2005\r\n\r\nCEYHAN<\/b> Sami\/ ATAY Hakan, A\u00e7\u0131klamal\u0131 \u0130\u00e7tihatl\u0131 5607 Say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu, Ankara, 2008\r\n\r\nTUNCER <\/b>Selehattin, G\u00fcmr\u00fckler Ve G\u00fcmr\u00fck Vergileri (Teori - Uygulama), Ankara, 2001\r\n\r\nTUNCER <\/b>Denizhan, Doktora Tezi, Uluda\u011f \u00dcnv. Vergi Tekni\u011fi A\u00e7\u0131s\u0131ndan G\u00fcmr\u00fck Vergilerinin De\u011ferlendirilmesi, Bursa, 2007, http:\/\/tez2.yok.gov.tr\/<\/span><\/a>\r\n\r\nEROL<\/b> H. Serkan, Dahilde \u0130\u015fleme Rejiminde Otamasyon Uygulamalar\u0131, G\u00fcmr\u00fck Dergisi, Y\u0131l 16, Say\u0131 51, Ekim- Aral\u0131k, 2007\r\n\r\n\u015eENALP<\/b> \u015e\u00fckr\u00fc, <\/span>Dahilde \u0130\u015fleme \u0130zin Belgesi Ve Tecil-Terkin Uygulamalar\u0131, http:\/\/www.alomaliye.com\/sukru_senalp_diib.htm\r\n\r\nB\u00dcT\u00dcN <\/b>Sel\u00e7uk, Y\u00fcksek Lisans Tezi, Kocaeli \u00dcnv. 5607 Say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu Kapsam\u0131nda G\u00fcmr\u00fck Ka\u00e7ak\u00e7\u0131l\u0131\u011f<\/span>\u0131 Su\u00e7lar\u0131, Kocaeli, 2008, http:\/\/tez2.yok.gov.tr\/<\/span><\/a><\/span><\/pre>\n
[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"
[vc_row][vc_column][vc_column_text] G\u00fcmr\u00fck Kanunu\u2019nun \u00f6nemli bir \u00f6zelli\u011fi, usule y\u00f6nelik h\u00fck\u00fcmleri, kendi i\u00e7inde bar\u0131nd\u0131r\u0131yor olmas\u0131d\u0131r. G\u00fcmr\u00fck Kanunu\u2019nda usul hukuku, rejimler ba\u015fl\u0131\u011f\u0131 alt\u0131nda d\u00fczenlenmi\u015f bulunmaktad\u0131r. Dilimize Frans\u0131zcadan gelen rejim kelimesi, usul, sistem, d\u00fczen anlamlar\u0131na gelmekte olup genel olarak g\u00fcmr\u00fck rejimi ifadesi, bir \u00fclkede uygulanmakta olan g\u00fcmr\u00fck sistemini belirleyen hukuk kurallar\u0131n\u0131n t\u00fcm\u00fc anlam\u0131na gelmektedir. Belirli bir g\u00fcmr\u00fck rejimi ifadesinden […]<\/p>\n","protected":false},"author":1,"featured_media":5140,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[65],"tags":[148,149,147,152,144,150,151,145,146],"class_list":["post-5176","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gumruk-hukuku","tag-dahilde-isleme-rejimi","tag-gecici-ithalat-rejimi","tag-gumruk-antrepo-rejimi","tag-gumruk-kontrolu-altinda-isleme-rejimi","tag-gumruk-rejimleri","tag-haricte-isleme-rejimi","tag-ihracat-rejimi","tag-serbest-dolasima-giris-rejimi","tag-transit-rejimi"],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/gnhukuk.com\/de\/wp-content\/uploads\/2023\/06\/blog_Gumruk_Hukuku-01.png?fit=1920%2C1128&ssl=1","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/posts\/5176","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/comments?post=5176"}],"version-history":[{"count":3,"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/posts\/5176\/revisions"}],"predecessor-version":[{"id":5285,"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/posts\/5176\/revisions\/5285"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/media\/5140"}],"wp:attachment":[{"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/media?parent=5176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/categories?post=5176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gnhukuk.com\/de\/wp-json\/wp\/v2\/tags?post=5176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}