{"id":33053,"date":"2025-10-31T12:40:24","date_gmt":"2025-10-31T09:40:24","guid":{"rendered":"http:\/\/localhost:8080\/?p=33053"},"modified":"2026-10-19T10:41:40","modified_gmt":"2026-10-19T07:41:40","slug":"ab-skdm-tuzuk-degisikligini-iceren-torba-yasa","status":"publish","type":"post","link":"https:\/\/kompozit.org.tr\/en\/ab-skdm-tuzuk-degisikligini-iceren-torba-yasa\/","title":{"rendered":"AB SKDM T\u00fcz\u00fck De\u011fi\u015fikli\u011fini \u0130\u00e7eren Torba Yasa"},"content":{"rendered":"<p>Avrupa Komisyonu, S\u0131n\u0131rda Karbon D\u00fczenleme Mekanizmas\u0131 (SKDM) dahil baz\u0131 politika alanlar\u0131nda <strong>basitle\u015ftirme \u00f6nerilerini<\/strong> \u015eubat 2025\u2019te a\u00e7\u0131klam\u0131\u015ft\u0131. Bu \u00f6neriler AB kurumlar\u0131 taraf\u0131ndan kabul edilerek <strong>17 Ekim 2025\u2019te AB Resmi Gazetesinde<\/strong> yay\u0131mland\u0131.<\/p>\n<p>2026\u2019da ba\u015flayacak mali y\u00fck\u00fcml\u00fcl\u00fck d\u00f6neminde, SKDM kapsam\u0131nda s\u00fcre\u00e7lerin uygulanabilmesi i\u00e7in hen\u00fcz <strong>ikincil mevzuat\u0131n<\/strong> yay\u0131mlanmas\u0131 gerekiyor. Buna; emisyon hesaplama ve do\u011frulama, do\u011frulay\u0131c\u0131 akreditasyonu, \u00fc\u00e7\u00fcnc\u00fc \u00fclkelerde \u00f6denen karbon \u00fccretlerinin d\u00fc\u015f\u00fclmesi ve AB Emisyon Ticaret Sistemi (ETS) kapsam\u0131nda \u00fccretsiz tahsisatlar\u0131n SKDM\u2019ye uyarlanmas\u0131 gibi konular dahil.<\/p>\n<h3><strong>SKDM Muafiyeti ve Beyan <\/strong><\/h3>\n<ul>\n<li>\n<p><strong>Muafiyet:<\/strong> SKDM kapsam\u0131nda, y\u0131ll\u0131k toplamda <strong>50 tonun alt\u0131nda<\/strong> demir-\u00e7elik, al\u00fcminyum, \u00e7imento ve g\u00fcbre ithal eden firmalar (\u00f6zellikle KOB\u0130\u2019ler) <strong>muaf tutuluyor<\/strong>. Bu s\u0131n\u0131r\u0131n a\u015f\u0131lmas\u0131 durumunda, t\u00fcm ithalat SKDM y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne tabi oluyor.<\/p>\n<\/li>\n<li>\n<p><strong>Beyan S\u00fcreci:<\/strong> SKDM Beyan\u0131 her y\u0131l bir \u00f6nceki y\u0131l i\u00e7in <strong>30 Eyl\u00fcl\u2019e kadar<\/strong> yap\u0131l\u0131r; 2026 y\u0131l\u0131 i\u00e7in beyan s\u00fcresi <strong>30 Eyl\u00fcl 2027<\/strong>\u2019ye kadar.<\/p>\n<\/li>\n<li>\n<p><strong>Beyan \u0130\u00e7eri\u011fi:<\/strong> Beyanda ithal edilen mallar\u0131n tonaj\u0131, emisyon de\u011feri, emisyon kar\u015f\u0131l\u0131\u011f\u0131 SKDM sertifikalar\u0131 ve do\u011frulama raporlar\u0131 elektronik olarak sisteme aktar\u0131l\u0131r.<\/p>\n<\/li>\n<li>\n<p><strong>Yetkilendirilmi\u015f Beyan Sahibi:<\/strong> Her \u00fcr\u00fcn i\u00e7in do\u011frulanm\u0131\u015f emisyon bilgileri ve SKDM sertifikalar\u0131n\u0131 beyan d\u00f6nemine kadar sistemde haz\u0131r bulundurmal\u0131. Ayr\u0131ca, \u00fc\u00e7\u00fcnc\u00fc \u00fclke ihracat\u00e7\u0131s\u0131n\u0131n hesaplad\u0131\u011f\u0131 ham emisyonlar da beyan sahibine iletilmelidir; bu bilgiler SKDM Kay\u0131t Sistemine do\u011frudan aktar\u0131labilir.<\/p>\n<\/li>\n<\/ul>\n<h3><strong>SKDM Sertifika Sat\u0131n Al\u0131m\u0131 <\/strong><\/h3>\n<ul>\n<li>\n<p><strong>Sertifika Bulundurma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc:<\/strong> Yetkilendirilmi\u015f Beyan Sahibi, ithalat\u0131n ger\u00e7ekle\u015fti\u011fi y\u0131l\u0131n her \u00e7eyrek d\u00f6nemi sonunda, varsay\u0131lan emisyon de\u011ferleri \u00fczerinden hesaplanan emisyonun en az <strong>%50\u2019sine kar\u015f\u0131l\u0131k gelen SKDM sertifikas\u0131n\u0131<\/strong> sistemde haz\u0131r bulundurmak zorundad\u0131r.<\/p>\n<\/li>\n<li>\n<p><strong>Varsay\u0131lan Emisyon De\u011feri:<\/strong> En y\u00fcksek 10 ihracat\u00e7\u0131 \u00fclkenin g\u00fcvenilir verilerinin ortalamas\u0131 al\u0131narak belirlenir.<\/p>\n<\/li>\n<li>\n<p><strong>Sertifika Sat\u0131\u015f\u0131:<\/strong> \u0130lk sat\u0131\u015f <strong>1 \u015eubat 2027<\/strong> tarihinde ba\u015flayacak ve Komisyon\u2019un platformu \u00fczerinden yap\u0131lacakt\u0131r. Sat\u0131\u015f fiyatlar\u0131, ETS kapan\u0131\u015f tahsilat bedeli veya \u00e7eyrek d\u00f6nem ortalamas\u0131na g\u00f6re belirlenecektir.<\/p>\n<\/li>\n<li>\n<p><strong>Fazla Sertifikalar\u0131n Geri Al\u0131nmas\u0131:<\/strong> SKDM bildirim i\u015flemleri tamamland\u0131ktan sonra, her y\u0131l <strong>31 Ekim\u2019e kadar<\/strong> fazla sertifikalar geri al\u0131nabilir ve al\u0131\u015f bedeli iade edilir.<\/p>\n<\/li>\n<li>\n<p><strong>Ge\u00e7erlilik S\u00fcresi:<\/strong> Bir \u00f6nceki takvim y\u0131l\u0131nda al\u0131nm\u0131\u015f ve geri al\u0131m i\u00e7in ba\u015fvuruda bulunulmam\u0131\u015f sertifikalar <strong>1 Kas\u0131m\u2019da ge\u00e7erlili\u011fini kaybeder<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<p><strong>Sertifika Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc:<\/strong><\/p>\n<ul>\n<li>\n<ul>\n<li>\n<p>Her SKDM \u00fcr\u00fcn\u00fcn\u00fcn g\u00f6m\u00fcl\u00fc emisyonu, \u00fccretsiz tahsisat fakt\u00f6r\u00fc ile uyarlanm\u0131\u015f AB ETS s\u0131n\u0131r de\u011ferlerine g\u00f6re hesaplan\u0131r.<\/p>\n<\/li>\n<li>\n<p>\u00dcst s\u0131n\u0131r\u0131n \u00fczerindeki emisyonlar i\u00e7in SKDM sertifikas\u0131 gereklidir; bir sertifika 1 ton CO\u2082 e\u015fde\u011fer emisyona denk gelir.<\/p>\n<\/li>\n<li>\n<p>\u00dc\u00e7\u00fcnc\u00fc \u00fclkelerde \u00f6denmi\u015f karbon vergisi varsa sertifika adedinden d\u00fc\u015f\u00fcl\u00fcr.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p> \u00dccretsiz tahsisatlar kademeli olarak 2034\u2019te s\u0131f\u0131rlanacakt\u0131r.<\/p>\n<p><strong>Emisyon Hesaplamas\u0131:<\/strong><\/p>\n<ul>\n<li>\n<p>Basit \u00fcr\u00fcnlerde sadece \u00fcretim s\u00fcrecindeki girdiler dikkate al\u0131n\u0131r; karma\u015f\u0131k \u00fcr\u00fcnlerde girdilerin g\u00f6m\u00fcl\u00fc emisyonlar\u0131 da eklenir.<\/p>\n<\/li>\n<li>\n<p>\u00c7imento ve g\u00fcbre \u00fcretiminde elektrik kaynakl\u0131 dolayl\u0131 emisyonlar dahil edilir.<\/p>\n<\/li>\n<\/ul>\n<p>Emisyon hesaplanamayan durumlarda varsay\u0131lan de\u011ferler kullan\u0131l\u0131r; en y\u00fcksek 10 ihracat\u00e7\u0131 \u00fclke ortalamas\u0131 esas al\u0131n\u0131r.<\/p>\n<p>\n<strong>Do\u011frulama ve Akreditasyon:<\/strong><\/p>\n<ul>\n<li>\n<p>\u00dc\u00e7\u00fcnc\u00fc \u00fclke ihracat\u00e7\u0131lar\u0131n\u0131n hesaplad\u0131\u011f\u0131 emisyonlar akredite do\u011frulay\u0131c\u0131larca do\u011frulan\u0131r ve SKDM Kay\u0131t Sistemi\u2019ne aktar\u0131l\u0131r.<\/p>\n<\/li>\n<li>\n<p>Do\u011frulay\u0131c\u0131lar \u00fcye \u00fclke akreditasyon kurumlar\u0131 taraf\u0131ndan yetkilendirilir; T\u00fcrkiye\u2019de T\u00dcRKAK arac\u0131l\u0131\u011f\u0131yla akreditasyon m\u00fcmk\u00fcn olabilecektir.<\/p>\n<\/li>\n<\/ul>\n<p><strong>SKDM Kay\u0131t Sistemi ve Beyan:<\/strong><\/p>\n<ul>\n<li>\n<ul>\n<li>\n<p>Emisyon verileri elektronik sistem \u00fczerinden Yetkilendirilmi\u015f Beyan Sahibine aktar\u0131l\u0131r.<\/p>\n<\/li>\n<li>\n<p>Beyan her y\u0131l 30 Eyl\u00fcl\u2019e kadar yap\u0131l\u0131r; sertifikalar ve do\u011frulama raporlar\u0131 sisteme eklenir.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>\u0130thalat ve Yetkilendirilmi\u015f Beyan Sahibi:<\/strong><\/p>\n<ul>\n<li>\n<ul>\n<li>\n<p>SKDM \u00fcr\u00fcnleri AB\u2019ye sadece Yetkilendirilmi\u015f Beyan Sahibi taraf\u0131ndan ithal edilebilir.<\/p>\n<\/li>\n<li>\n<p>Y\u0131ll\u0131k 50 tonun alt\u0131nda ithalat yapan firmalar muaf tutulur.<\/p>\n<\/li>\n<li>\n<p>Beyan sahibi AB\u2019de yerle\u015fik olmal\u0131, ba\u015fvuru en ge\u00e7 120 g\u00fcn i\u00e7inde sonu\u00e7lan\u0131r.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>\u00dclkemiz \u0130hracat\u00e7\u0131lar\u0131n\u0131n Sorumluluklar\u0131:<\/strong><\/p>\n<ul>\n<li>\n<ul>\n<li>\n<p>SKDM kapsam\u0131 \u00fcr\u00fcnlerdeki g\u00f6m\u00fcl\u00fc emisyonlar\u0131 hesaplamak.<\/p>\n<\/li>\n<li>\n<p>Hesaplanan emisyonlar\u0131 akredite do\u011frulay\u0131c\u0131lar arac\u0131l\u0131\u011f\u0131yla do\u011frulatmak.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Detayl\u0131 Bilgi i\u00e7in; <a href=\"https:\/\/ticaret.gov.tr\/dis-iliskiler\/yesil-mutabakat\/ab-sinirda-karbon-duzenleme-mekanizmasi\/ab-skdm-tuzuk-degisikligini-iceren-torba-yasa\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/ticaret.gov.tr\/dis-iliskiler\/yesil-mutabakat\/ab-sinirda-karbon-duzenleme-mekanizmasi\/ab-skdm-tuzuk-degisikligini-iceren-torba-yasa<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Avrupa Komisyonu, S\u0131n\u0131rda Karbon D\u00fczenleme Mekanizmas\u0131 (SKDM) dahil baz\u0131 politika alanlar\u0131nda basitle\u015ftirme \u00f6nerilerini \u015eubat 2025\u2019te a\u00e7\u0131klam\u0131\u015ft\u0131. Bu \u00f6neriler AB kurumlar\u0131 taraf\u0131ndan kabul edilerek 17 Ekim 2025\u2019te AB Resmi Gazetesinde yay\u0131mland\u0131. 2026\u2019da ba\u015flayacak\u2026<\/p>","protected":false},"author":1,"featured_media":7539,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-33053","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-duyurular"],"_links":{"self":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/33053","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/comments?post=33053"}],"version-history":[{"count":1,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/33053\/revisions"}],"predecessor-version":[{"id":33054,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/33053\/revisions\/33054"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/media\/7539"}],"wp:attachment":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/media?parent=33053"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/categories?post=33053"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/tags?post=33053"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}