G\u00fcmr\u00fck Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik \u00dczerine\n<\/p>\n
Bilindi\u011fi \u00fczere, G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131n\u0131n \u201cG\u00fcmr\u00fck Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmeli\u011fi\u201d 01 Nisan 2020 Tarihli ve 31086 Say\u0131l\u0131 Resm\u00ee Gazete\u2019 de yay\u0131mlanm\u0131\u015ft\u0131r. Mezk\u00fbr d\u00fczenlemeyle y\u00f6netmelikte yap\u0131lan de\u011fi\u015fikliklerin ayr\u0131nt\u0131lar\u0131 a\u015fa\u011f\u0131da \u00f6zetlenmi\u015ftir.<\/p>\n
\u00d6ncelikle, de\u011fi\u015fikliklerde \u00f6ne \u00e7\u0131kan hususlar maddeler halinde \u00f6zetle a\u015fa\u011f\u0131dad\u0131r.<\/p>\n
Buna g\u00f6re:<\/p>\n
1- Onaylanm\u0131\u015f Ki\u015fi Stat\u00fc Belgesi (OKSB) i\u00e7in aranacak \u00f6zel ko\u015fullar aras\u0131nda yer alan otuz i\u015f\u00e7i istihdam\u0131yla ilgili \u00f6nceden YGM ile yap\u0131lan s\u00f6zle\u015fmeden geriye d\u00f6n\u00fck bir aya bak\u0131l\u0131yorken de\u011fi\u015fiklikten sonra; geriye d\u00f6n\u00fck bir y\u0131l\u0131n ortalamas\u0131nda 30-i\u015f\u00e7i istihdam edilip, edilmedi\u011fine bak\u0131lacakt\u0131r.<\/p>\n
2- Onaylanm\u0131\u015f ki\u015fi stat\u00fc belgesinin geri al\u0131nmas\u0131n\u0131 gerektiren \u015fartlara 30-i\u015f\u00e7i alt\u0131na d\u00fc\u015f\u00fclmesi hali ilave edilmi\u015ftir. B\u00f6ylelikle belge almak i\u00e7in sanal i\u015f\u00e7i al\u0131p, belge al\u0131nd\u0131ktan sonra i\u015f\u00e7ilerin \u00e7\u0131kart\u0131lmas\u0131n\u0131n \u00f6n\u00fcne ge\u00e7ilmi\u015ftir.<\/p>\n
3- Men\u015fei \u015eahadetnamesinin ,serbest dola\u015f\u0131ma giri\u015f ekinde mevcut olmamas\u0131 ve sonradan ibraz edilece\u011fine dair g\u00fcmr\u00fck idaresine ba\u015fvuruda bulunulmamas\u0131 halinde y\u00fck\u00fcml\u00fcn\u00fcn ba\u015fvuruda bulunmas\u0131n\u0131 beklemeksizin e\u015fyan\u0131n tabi oldu\u011fu men\u015fei esasl\u0131 ticaret politikas\u0131 \u00f6nlemi ,ilave g\u00fcmr\u00fck vergisi veya ek mali y\u00fck\u00fcml\u00fcl\u00fck gibi di\u011fer mali y\u00fck\u00fcml\u00fcl\u00fcklerin \u00f6denmesi suretiyle , beyannamenin tescil tarihinden itibaren alt\u0131 ay i\u00e7erisinde men\u015fei \u015fahadetnamesinin sonradan getirilebilece\u011fi ve tahsil edilen tutar\u0131n geri verilece\u011fi y\u00f6n\u00fcnde d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r. Yani, y\u00fck\u00fcml\u00fcn\u00fcn Men\u015fe \u015fahadetnamesi ibraz\u0131nda m\u00fckelleflere, y\u00fck\u00fcml\u00fcl\u00fckleri teminata ba\u011flay\u0131p alt\u0131 ay i\u00e7erisinde \u00e7\u00f6zme yan\u0131nda, pe\u015fin \u00f6deyip alt\u0131 ay i\u00e7erisinde belge ibraz ederek geri alma se\u00e7ene\u011fi de sunulmu\u015ftur. Fark\u0131n emanet hesab\u0131na al\u0131nmas\u0131 h\u00fckm\u00fc kald\u0131r\u0131lm\u0131\u015ft\u0131r. Ayr\u0131ca M\u00fckellefin, tahakkuktan \u00f6nce teminata ba\u011flamayla ilgili dilek\u00e7e ile talep zorunlulu\u011fu kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n
4- E\u015fyan\u0131n birden fazla ticaret politikas\u0131 \u00f6nlemine, ilave g\u00fcmr\u00fck vergisi veya ek mali y\u00fck\u00fcml\u00fcl\u00fck gibi di\u011fer mali y\u00fck\u00fcml\u00fcl\u00fcklere tabi olmas\u0131 halinde verilecek men\u015fei belgesi ibraz edilmesine a\u00e7\u0131kl\u0131k getirilmi\u015f olup, bu durumda Men\u015fei \u015eahadetnamesi ibraz\u0131 zorunlu k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/p>\n
5- E\u015fyan\u0131n, Antrepo ve\/veya Ge\u00e7ici depolama yerlerinden Kesin \u00e7\u0131k\u0131\u015f i\u015flemlerinde kime teslim edilece\u011fine dair h\u00fck\u00fcmler netle\u015ftirilmi\u015f, buna g\u00f6re e\u015fya sahibinin, temsilcisinin veya e\u015fya sahibi taraf\u0131ndan e\u015fyay\u0131 teslim almak i\u00e7in vek\u00e2let verilmi\u015f di\u011fer ki\u015filer taraf\u0131ndan teslim al\u0131naca\u011f\u0131 h\u00fckm\u00fc getirilmi\u015ftir.<\/p>\n
6- Ge\u00e7ici depolama yerlerinin bulunmad\u0131\u011f\u0131 alanlara getirilen e\u015fyan\u0131n konuldu\u011fu yerlerin ge\u00e7ici depolama yeri olarak kabul edilebilmesi i\u00e7in gerekli \u015fartlardan biri olan \u0130thal konusu e\u015fyan\u0131n ithalat vergileri ile fon tutar\u0131n\u0131n %20 fazlas\u0131yla teminata ba\u011flanmas\u0131 uygulamas\u0131 kald\u0131r\u0131lm\u0131\u015f; teminat oranlar\u0131 vergilerin % 100\u2019\u00fc olacak \u015fekilde yeniden belirlenmi\u015ftir. Bu y\u00f6n\u00fcyle kanunla \u00e7eli\u015fen husus bertaraf edilmi\u015ftir.<\/p>\n
7- Beyanname ekinde yer alan faturalarda GT\u0130P\u2019in yazma ko\u015fulu kald\u0131r\u0131larak; bunun yerine e\u015fyan\u0131n tan\u0131m\u0131n\u0131n yaz\u0131lmas\u0131 kural\u0131 benimsenmi\u015ftir.<\/p>\n
8- Ticari hayatta firmalar\u0131n rekabet g\u00fcc\u00fcn\u00fcn korunmas\u0131 a\u00e7\u0131s\u0131ndan yolcu beraberinde getirilerek serbest dola\u015f\u0131ma sokulacak olan veya yolcu beraberinde ge\u00e7ici \u00e7\u0131k\u0131\u015f\u0131 yap\u0131larak geri getirilecek olan numune , sergi ve fuar e\u015fyas\u0131n\u0131n beyan\u0131n\u0131n daha h\u0131zl\u0131 veya daha az b\u00fcrokratik s\u00fcre\u00e7le yap\u0131lmas\u0131n\u0131 teminen s\u00f6z konusu e\u015fyan\u0131n beyanname yerine ge\u00e7en \u201cYolcu Beraberi Numune, Sergi ve Fuar E\u015fyas\u0131 Beyan Formu\u201d ile beyan edilmesi sa\u011flanm\u0131\u015ft\u0131r. Beyanname yerine kullan\u0131labilecek belge olarak \u201cYolcu Beraberi Numune, Sergi ve Fuar E\u015fyas\u0131 Beyan Formu\u201d ad\u0131nda yeni bir belge tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n
9- Ta\u015f\u0131t \u00dcst\u00fc g\u00fcmr\u00fck i\u015flemleri h\u00fck\u00fcmleri sakl\u0131 kalmak \u00fczere, di\u011fer kurumlar\u0131n kontrol\u00fcne tabi e\u015fyan\u0131n serbest dola\u015f\u0131ma girebilmesi i\u00e7in gerekli olan lisans, izin, uygunluk belgesi ya da bu belgeler yerine ge\u00e7en bilginin sonradan ibraz ya da beyan edilece\u011finin beyannamenin 44 no.lu<\/a> kutusuna kaydedilmesi ko\u015fuluyla, ilgili kurumca beyanname tescilinden sonra yap\u0131lan denetimin olumsuz sonu\u00e7lanmas\u0131 halinde, beyanname iptal edilerek e\u015fyan\u0131n mahrece iadesi, 3.\u00fclkeye transiti veya tasfiye edilmesi gerekti\u011fine dair h\u00fck\u00fcm eklenmi\u015ftir. Ayr\u0131ca e\u015fyan\u0131n insan, hayvan, bitki ve \u00e7evre sa\u011fl\u0131\u011f\u0131 y\u00f6n\u00fcnden tehlikeli ve zararl\u0131 oldu\u011funun tespiti halinde, y\u00fck\u00fcml\u00fcs\u00fc taraf\u0131ndan derhal yurtd\u0131\u015f\u0131 edilir. Mevzuat h\u00fck\u00fcmleri sakl\u0131 kalmak \u00fczere, bu nitelikteki e\u015fya T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinde imha edilemeyece\u011fi gibi g\u00fcmr\u00fck idarelerine de terk edilemeyece\u011fi h\u00fckm\u00fc mahfuzdur.<\/p>\n 10- Genel d\u00fczenleyici idari i\u015flemlerle ithali yasaklanm\u0131\u015f olan e\u015fya, y\u00fck\u00fcml\u00fc talebi do\u011frultusunda, ithalinin yasak oldu\u011funun y\u00fck\u00fcml\u00fcye bildirildi\u011fi tarihten itibaren otuz g\u00fcn i\u00e7inde mahrecine iade ya da ilgili kurum ya da kurulu\u015fun uygun g\u00f6r\u00fc\u015f\u00fc ile do\u011frudan \u00fc\u00e7\u00fcnc\u00fc \u00fclkeye transit edilebilme veya masraflar\u0131 y\u00fck\u00fcml\u00fcye ait olmak \u00fczere e\u015fyan\u0131n g\u00fcmr\u00fc\u011fe terk edilebilmesine y\u00f6nelik d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n 11- E\u015fyan\u0131n akredite laboratuvara y\u00f6nlendirilmesine ve s\u00f6z konusu laboratuvarlar\u0131n tahlil sonu\u00e7lar\u0131n\u0131n hangi \u015fartlarda kabul edilece\u011fine y\u00f6nelik d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r. Yani e\u015fyan\u0131n tahlil i\u015flemleri g\u00fcmr\u00fck laboratuvar\u0131 d\u0131\u015f\u0131nda akredite laboratuvarlarda yapt\u0131r\u0131lmas\u0131 halinde bu laboratuvar taraf\u0131ndan d\u00fczenlenmi\u015f tahlil raporlar\u0131na da beyannamenin tescil tarihinden itibaren bir y\u0131l s\u00fcre ile itibar edilece\u011fi ve tam muayene ve emsal kabul edilmeyen zorunlu g\u00fcmr\u00fck tarifeleri hari\u00e7 e\u015fyan\u0131n yeniden laboratuvar tahliline g\u00f6nderilmeyece\u011fi y\u00f6n\u00fcnde d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n 12- \u201cG\u00fcmr\u00fck antrepo a\u00e7ma izinlerinde s\u00fcre s\u0131n\u0131rlamas\u0131 konulmaz.\u201d H\u00fckm\u00fc kald\u0131r\u0131larak Y\u00f6netmeli\u011fin 519.maddesindeki tezat ortadan kald\u0131r\u0131lm\u0131\u015ft\u0131r. Bilindi\u011fi \u00fczere 03.01.2019 tarihinde yap\u0131lan y\u00f6netmelik de\u011fi\u015fikli\u011fi ile 519.maddede, Yat\u0131r\u0131m iznine tabi antrepolar i\u00e7in antrepo a\u00e7ma ve i\u015fletme izinleri; a\u00e7ma ve i\u015fletme izin belgesinin d\u00fczenlendi\u011fi tarihten itibaren be\u015f y\u0131l ge\u00e7erli olacak \u015fekilde verilmesine y\u00f6nelik d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131. Dolay\u0131s\u0131yla yeni yap\u0131lan de\u011fi\u015fiklikle antrepo a\u00e7ma izin belgeleri \u00fczerine s\u00fcre konulabilecektir<\/p>\n 13- Yetkilendirilmi\u015f y\u00fck\u00fcml\u00fc sertifikas\u0131 sahipleri taraf\u0131ndan i\u015fletilen antrepolarda, g\u00fcmr\u00fck idaresinden izin al\u0131nmadan farkl\u0131 beyanname muhteviyat\u0131 e\u015fya bir arada istiflenmek suretiyle depolanabilece\u011fine dair d\u00fczenleme yap\u0131lm\u0131\u015f olmakla birlikte antrepo rejimine ili\u015fkin h\u00fck\u00fcmlerin ihlal edildi\u011fine y\u00f6nelik bir tespitte bulunulmas\u0131 halinde d\u00fczenlenen bu kolayl\u0131\u011fa s\u0131n\u0131rlama getirilece\u011fi de ilaveten ifade edilmi\u015ftir.<\/p>\n 14- Yetkilendirilmi\u015f y\u00fck\u00fcml\u00fc sertifikas\u0131 sahipleri veya bir \u00f6nceki takvim y\u0131l\u0131 i\u00e7erisinde be\u015f milyon ABD dolar\u0131n\u0131n \u00fczerinde ihracat yapm\u0131\u015f olan y\u00fck\u00fcml\u00fclerin ge\u00e7ici ithalat i\u015flemlerine konu e\u015fyalar\u0131n\u0131n yurt i\u00e7in 24-aydan daha uzun s\u00fcre kalmalar\u0131na olanak sa\u011flayacak yeni haklar getirilmi\u015ftir.<\/p>\n 15- Ge\u00e7ici ithalat rejimi kapsam\u0131nda ithal edilen e\u015fyan\u0131n teminat\u0131, \u00f6nceden sadece izin hak sahibi veya temsilcisi taraf\u0131ndan g\u00fcmr\u00fck idaresine dilek\u00e7e ile ba\u015fvurulmas\u0131 ve ge\u00e7ici ithalat ve yeniden ihracat beyannameleri incelenerek, giren e\u015fyan\u0131n \u015fartlar\u0131na uygun olarak yeniden ihra\u00e7 edildi\u011finin anla\u015f\u0131lmas\u0131 durumunda \u00e7\u00f6z\u00fclebiliyorken; yap\u0131lan d\u00fczenleme ile ba\u015fka bir g\u00fcmr\u00fck\u00e7e onaylanm\u0131\u015f i\u015flem veya kullan\u0131ma tabi tutuldu\u011funun anla\u015f\u0131lmas\u0131 durumunda da teminat \u00e7\u00f6z\u00fclebilecektir. Ayr\u0131ca, Ge\u00e7ici ithalat i\u015flemlerinde cari hesap defteri tutma zorunlulu\u011fu kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n 16- \u0130dareye verilen teminatlar\u0131n de\u011fi\u015ftirilmesine y\u00f6nelik \u201cayn\u0131 de\u011ferdeki ba\u015fka bir teminat\u201d ibaresi kald\u0131r\u0131larak; idarede bulunan mektuplar\u0131n farkl\u0131 de\u011ferdeki teminat mektuplar\u0131yla da de\u011fi\u015ftirilebilece\u011fine dair d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n 17- Teminat mektuplar\u0131na ili\u015fkin ekler yeniden d\u00fczenlenmi\u015ftir. (Y\u00f6netmeli\u011fin Ek-77\u2019si, EK 77\/A\u2019s\u0131 ve EK 77-B\u2019si de\u011fi\u015ftirilmi\u015f ve ayn\u0131 Y\u00f6netmeli\u011fe Ek-77\/C eklenmi\u015ftir.)<\/p>\n 18- Ba\u015flam\u0131\u015f bir i\u015flem i\u00e7in \u00f6nceden verilen teminat mektubu yerine, yeni bir teminat mektubunun verilmesi gerekti\u011fi durumlarda, yeni mektup metinlerinde Ek-77\/C\u2019de yer alan ifadelerin de bulunmas\u0131 gerekti\u011fine dair f\u0131kra ilave edilmi\u015ftir.<\/p>\n 19- Elektronik teminat mektubunun kabul\u00fc ve di\u011fer i\u015flemlerinin nas\u0131l yap\u0131laca\u011f\u0131na dair h\u00fck\u00fcmler ilave edilmi\u015ftir.<\/p>\n 20- Geri verme veya kald\u0131rma ba\u015fvuru formlar\u0131 elektronik ortama ta\u015f\u0131nm\u0131\u015f; g\u00fcmr\u00fc\u011fe yap\u0131lacak ba\u015fvurular\u0131n elektronik ortamda yap\u0131lmas\u0131na olanak sa\u011flanm\u0131\u015ft\u0131r. Ayr\u0131ca birden fazla beyanname ve ceza karar\u0131 i\u00e7in ba\u015fvuru yapmaya bakanl\u0131k yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/p>\n 21- Ge\u00e7ici depolama yeri ile ve antrepo a\u00e7ma ko\u015fullar\u0131nda d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r (Madde metnine yeni der\u00e7 edilen kanun h\u00fck\u00fcmlerinden \u201ckesinle\u015fmi\u015f\u201d mahk\u00fbmiyet karar\u0131 bulunmamas\u0131, sermaye da\u011f\u0131l\u0131m\u0131 ve ortakl\u0131k yap\u0131s\u0131n\u0131 g\u00f6steren son ticaret sicil gazetesinin aranmas\u0131, g\u00fcmr\u00fck ve vergi mevzuat\u0131 uyar\u0131nca borcun bulunmamas\u0131, imza sirk\u00fclerinin asl\u0131n\u0131n veya noter onayl\u0131 suretinin aranmas\u0131, k\u0131ymetli maden ve k\u0131ymetli ta\u015flar\u0131n konuldu\u011fu antrepolar i\u00e7in metre kare s\u0131n\u0131r\u0131ndan muaf tutulmas\u0131, \u015firket hisselerinin devredilmesi durumunda 10-i\u015f g\u00fcn\u00fc i\u00e7erisinde antreponun ba\u011fl\u0131 bulundu\u011fu g\u00fcmr\u00fck idaresine bilgi verilmesi gerekti\u011fi, \u015eirket sermayesinin % 10 veya fazlas\u0131n\u0131n devredilmesi durumunda, devralan ki\u015filere adli sicil belgelerinin talep edilmesi, adres ta\u015f\u0131malar\u0131nda ayn\u0131 g\u00fcmr\u00fck idaresine ba\u011fl\u0131 olma ko\u015fulunun ayn\u0131 b\u00f6lge m\u00fcd\u00fcrl\u00fc\u011f\u00fcne ba\u011fl\u0131 olma ko\u015fulunun getirilmesi, gibi).<\/p>\n 22- Y\u00f6netmeli\u011fe \u201cYanl\u0131\u015f \u0130zahat verilmesi\u201d ba\u015fl\u0131kl\u0131 580\/A maddesi ilave edilmi\u015ftir. Buna g\u00f6re G\u00fcmr\u00fck idaresi taraf\u0131ndan y\u00fck\u00fcml\u00fcye tarife bilgisi de dahil olmak \u00fczere yaz\u0131 ile yanl\u0131\u015f izahat verilmi\u015f olmas\u0131 h\u00e2linde hangi durumlarda idari para cezas\u0131 ve faiz uygulanmayaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n 23- G\u00fcmr\u00fck te\u015fkilat yap\u0131s\u0131 gere\u011fince geri verme ve kald\u0131rma yetkilerinin vergisel s\u0131n\u0131rlar\u0131nda de\u011fi\u015fiklik yap\u0131larak 500.000 TL\u2019ye kadar ilgili g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fckleri, 5.000.000 TL\u2019ye kadar g\u00fcmr\u00fck ve d\u0131\u015f ticaret b\u00f6lge m\u00fcd\u00fcrl\u00fckleri, 5.000.000 TL\u2019nin \u00fcst\u00fcndeki \u201cGeri verme ve kald\u0131rma ba\u015fvurular\u0131\u201d i\u00e7in Ticaret Bakanl\u0131\u011f\u0131n\u0131n yetkili oldu\u011fu h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n