{"id":27904,"date":"2024-08-07T13:01:44","date_gmt":"2024-08-07T13:01:44","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=27904"},"modified":"2024-08-07T13:01:44","modified_gmt":"2024-08-07T13:01:44","slug":"yurt-disindan-alisveriste-yeni-donem","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2024\/08\/07\/yurt-disindan-alisveriste-yeni-donem\/","title":{"rendered":"Yurt D\u0131\u015f\u0131ndan Al\u0131\u015fveri\u015fte Yeni D\u00f6nem"},"content":{"rendered":"

Yeni Geli\u015fme<\/strong><\/h3>\n

6 A\u011fustos 2024 tarihli ve 32624 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanan 4458 Say\u0131l\u0131 G\u00fcmr\u00fck Kanunu’nun Baz\u0131 Maddelerinin Uygulanmas\u0131 Hakk\u0131nda Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar (“De\u011fi\u015fiklik<\/strong>“) ile 29 Eyl\u00fcl 2009 tarihli ve 2009\/15481 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe giren 4458 Say\u0131l\u0131 G\u00fcmr\u00fck Kanunu’nun Baz\u0131 Maddelerinin Uygulanmas\u0131 Hakk\u0131nda Karar’\u0131n (“Karar<\/strong>“) 62\/1 ile 126\/1-(b) maddelerinde de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r. De\u011fi\u015fiklik, 21 A\u011fustos 2024 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n

De\u011fi\u015fiklik’e buradan<\/a> ula\u015fabilirsiniz.<\/p>\n

Ticaret Bakanl\u0131\u011f\u0131 (“Bakanl\u0131k<\/strong>“), De\u011fi\u015fiklik’e ili\u015fkin yapm\u0131\u015f oldu\u011fu a\u00e7\u0131klamada, son aylarda yurt d\u0131\u015f\u0131ndan posta veya h\u0131zl\u0131 kargo yoluyla T\u00fcrkiye’ye gelen, ger\u00e7ekte ticari faaliyet ama\u00e7l\u0131 e\u015fyalarda gerek kalite d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc nedeniyle t\u00fcketicilerden gerekse de bu ithalat\u0131n \u00e7ok h\u0131zl\u0131 artmas\u0131 nedeniyle imalat\u00e7\u0131, sat\u0131c\u0131, esnaf, tacir ve KOB\u0130\u2019lerden, esnaf odalar\u0131ndan, ticaret ve sanayi odalar\u0131ndan yo\u011fun \u015fikayetler gelmesi \u00fczerine, bu konuda aksiyon al\u0131nmas\u0131 gere\u011fi duyuldu\u011funu ifade etmi\u015ftir.<\/p>\n

De\u011fi\u015fiklik’in Getirdi\u011fi Yenilikler Neler?<\/strong><\/h3>\n

De\u011fi\u015fiklik ile Karar\u2019da yap\u0131lan ba\u015fl\u0131ca g\u00fcncellemeler a\u015fa\u011f\u0131daki gibidir:<\/p>\n

A. Vergi oranlar\u0131nda art\u0131\u015f<\/u><\/em><\/p>\n

Bu kapsamda, posta veya h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 arac\u0131l\u0131\u011f\u0131yla bir ger\u00e7ek ki\u015fiye gelen, ticari miktar ve mahiyet arz etmeyen ve k\u0131ymeti 30 Avro’yu ge\u00e7meyen e\u015fya (ila\u00e7lar i\u00e7in k\u0131ymet s\u0131n\u0131r\u0131 1.500 Avro’dur) bak\u0131m\u0131ndan tek ve maktu olarak tahsil edilecek vergi oranlar\u0131, e\u015fyan\u0131n de\u011feri \u00fczerinden;<\/p>\n

    \n
  • Avrupa Birli\u011fi \u00fcyesi \u00fclkelerden do\u011frudan gelen e\u015fyalar i\u00e7in %20’den %30’a,<\/li>\n
  • Di\u011fer \u00fclkelerden gelen e\u015fyalar i\u00e7in %30’dan %60’a \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n

    S\u00f6z konusu e\u015fya, 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu’na ekli (IV) say\u0131l\u0131 listede yer alan e\u015fyalardan oldu\u011fu takdirde yukar\u0131daki oranlara ilave %20 oran\u0131nda vergi tahsil edilece\u011fi unutulmamal\u0131d\u0131r.<\/p>\n

    B. <\/em>Beyan limitlerinde de\u011fi\u015fiklik<\/u><\/em><\/p>\n

    \u0130laveten, De\u011fi\u015fiklik’ten \u00f6nce normal usulde beyan edilecek olan, serbest dola\u015f\u0131ma giri\u015f rejimine konu, bir ger\u00e7ek ki\u015fiye gelen, ticari miktar ve mahiyet arz etmeyen, de\u011feri 150 Avro\u2019yu a\u015fan ancak 1.500 Avro\u2019yu a\u015fmayan e\u015fyan\u0131n g\u00fcmr\u00fck beyan\u0131 dahil t\u00fcm g\u00fcmr\u00fck i\u015flemlerine ili\u015fkin faaliyetlerinin takip edilip sonu\u00e7land\u0131r\u0131lmas\u0131nda, posta idaresi ile Bakanl\u0131k taraf\u0131ndan belirlenen ko\u015fullar\u0131 ta\u015f\u0131yan h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yapan \u015firketlerin dolayl\u0131 temsilci olarak yetkili k\u0131l\u0131nabilece\u011fi d\u00fczenleme alt\u0131na al\u0131nmaktayd\u0131.<\/p>\n

    De\u011fi\u015fiklik ile birlikte, vergi oranlar\u0131na ili\u015fkin d\u00fczenlemelere paralel olmas\u0131 amac\u0131yla, 150 Avro olarak belirlenen asgari tutar\u0131n 30 Avro’ya d\u00fc\u015f\u00fcr\u00fclmesi \u00f6ng\u00f6r\u00fclmektedir. Bu kapsamda, posta idaresi ile Bakanl\u0131k taraf\u0131ndan yetkilendirilen h\u0131zl\u0131 kargo \u015firketlerince basit usulde beyan verilmeden, normal usulde beyan verilen e\u015fya i\u00e7in ge\u00e7erli olan k\u0131ymet limiti, 21 A\u011fustos 2024 tarihi itibariyle 30 Avro olarak belirlenmi\u015ftir.<\/p>\n

    Sonu\u00e7<\/strong><\/h3>\n

    T\u00fcrkiye’deki m\u00fc\u015fterilere yurt d\u0131\u015f\u0131ndan g\u00f6nderim yapan e-ticaret \u015firketleri, s\u00f6z konusu De\u011fi\u015fiklik’i inceleyerek, De\u011fi\u015fiklik’in T\u00fcrkiye\u2019deki faaliyetleri \u00fczerindeki etkilerini de\u011ferlendirmelidir. T\u00fcrkiye’de bulunan ger\u00e7ek ki\u015filer ise, yurt d\u0131\u015f\u0131ndan posta veya h\u0131zl\u0131 kargo yoluyla yapacaklar\u0131 al\u0131\u015fveri\u015flerinde s\u00f6z konusu De\u011fi\u015fiklik’i g\u00f6z \u00f6n\u00fcnde bulundurmal\u0131d\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Yeni Geli\u015fme 6 A\u011fustos 2024 tarihli ve 32624 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanan 4458 Say\u0131l\u0131 G\u00fcmr\u00fck Kanunu’nun Baz\u0131 Maddelerinin Uygulanmas\u0131 Hakk\u0131nda […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[94,95],"class_list":["post-27904","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-international-commercial-and-trade-tr","tag-tax-tr"],"acf":[],"yoast_head":"\nYurt D\u0131\u015f\u0131ndan Al\u0131\u015fveri\u015fte Yeni D\u00f6nem<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fme 6 A\u011fustos 2024 tarihli ve 32624 say\u0131l\u0131 Resmi Gazete'de yay\u0131mlanan 4458 Say\u0131l\u0131 G\u00fcmr\u00fck Kanunu'nun Baz\u0131 Maddelerinin 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