{"id":1964,"date":"2023-09-19T11:54:59","date_gmt":"2023-09-19T08:54:59","guid":{"rendered":"http:\/\/karen1.online\/?p=1964"},"modified":"2025-10-09T14:47:50","modified_gmt":"2025-10-09T11:47:50","slug":"yolcu-beraberi-esya","status":"publish","type":"post","link":"https:\/\/www.karengm.com\/?p=1964","title":{"rendered":"Yolcu E\u015fyas\u0131"},"content":{"rendered":"\n<p>Yolcu Muafiyet \u0130\u015flemleri<\/p>\n\n\n\n<h1 class=\"wp-block-heading has-large-font-size\">Yolcu Beraberi E\u015fya, Muafiyet ve Limitleri<\/h1>\n\n\n\n<p><strong>Kanuni dayanak nedir?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun&nbsp;167 nci&nbsp;maddesi,&nbsp;2009\/15481 say\u0131l\u0131&nbsp;Bakanlar Kurulu Karar\u0131 eki &#8220;4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun Baz\u0131 Maddelerinin Uygulanmas\u0131 Hakk\u0131nda Karar, 06\/07\/2011 tarihli ve&nbsp;2011\/39&nbsp;say\u0131l\u0131 Genelge.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolcu kimdir?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Ticaret, memuriyet, tahsil, ziyaret, tedavi veya turizm gibi herhangi bir ama\u00e7la k\u0131sa veya uzun bir s\u00fcre kalmak \u00fczere, yabanc\u0131 bir \u00fclkeden karayolu, demiryolu, deniz veya hava yollar\u0131ndan biriyle T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesine gelen yabanc\u0131 bir \u00fclkede oturan T\u00fcrkler ve yabanc\u0131lar ile herhangi bir ama\u00e7 ile gittikleri yabanc\u0131 \u00fclkeden kesin veya ge\u00e7ici olarak d\u00f6nen, T\u00fcrkiye&#8217;de oturan T\u00fcrkler ve yabanc\u0131lar ile T\u00fcrkiye&#8217;den ayn\u0131 ama\u00e7larla ve ayn\u0131 yollarla yabanc\u0131 bir \u00fclkeye giden benzeri T\u00fcrk ve yabanc\u0131lard\u0131r.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolcu beraberi e\u015fya nedir?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Yolcunun beraberinde getirdi\u011fi, ticari miktar ve mahiyet arz etmeyen e\u015fyad\u0131r.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolcu beraberi ki\u015fisel e\u015fya muafiyeti nedir?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>2009\/15481 say\u0131l\u0131 Karar\u0131n &#8220;Ki\u015fisel e\u015fya&#8221; ba\u015fl\u0131kl\u0131&nbsp;58 inci&nbsp;maddesi ile Karar eki&nbsp;Ek-9 liste&nbsp;kapsam\u0131 e\u015fyaya muafiyet tan\u0131nm\u0131\u015ft\u0131r. Sayfan\u0131n sonunda yer verilen Ek-9 say\u0131l\u0131 listenin&nbsp;(A)&nbsp;b\u00f6l\u00fcm\u00fcnde belirtilen e\u015fya sadece yolcu beraberinde,&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/2009\/bkk200915481.aspx#Ek9_b\">(B)<\/a>&nbsp;b\u00f6l\u00fcm\u00fcnde belirtilen e\u015fya ise, yolcu beraberinde ya da yolcunun geli\u015finden bir ay \u00f6nce veya bir ay sonra getirilebilir.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolcu beraberinde getirilen Ek-9 say\u0131l\u0131 liste kapsam\u0131 \u201cA) T\u00fcketim Maddeleri\u201d b\u00f6l\u00fcm\u00fcnde yer alan e\u015fya i\u00e7in muafiyet nas\u0131l uygulan\u0131r?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Yurda giri\u015f yapan yolcular\u0131n Karar eki&nbsp;Ek-9&nbsp;liste kapsam\u0131 \u201cA) T\u00fcketim Maddeleri\u201d b\u00f6l\u00fcm\u00fcnde yer alan e\u015fyaya, yolcu beraberinde olmak kayd\u0131yla, muafiyet tan\u0131nacakt\u0131r.<\/p>\n\n\n\n<p>T\u00fct\u00fcn ve t\u00fct\u00fcn \u00fcr\u00fcnleri ile alkoll\u00fc \u00fcr\u00fcnler i\u00e7in muafiyet hakk\u0131 kar\u015f\u0131s\u0131nda yaz\u0131l\u0131 miktar\u0131 a\u015fmamak kayd\u0131yla her bir \u00fcr\u00fcn i\u00e7in ayr\u0131 ayr\u0131 kullan\u0131labilir. Ayr\u0131ca, t\u00fct\u00fcn ve t\u00fct\u00fcn \u00fcr\u00fcnleri ile alkoll\u00fc \u00fcr\u00fcnlere ili\u015fkin muafiyet hakk\u0131ndan, 18 ya\u015f\u0131n alt\u0131ndaki yolcular faydalanamayacakt\u0131r.<\/p>\n\n\n\n<p>Muafiyet kapsam\u0131ndaki e\u015fya t\u00fcr ve miktarlar\u0131 \u015fu \u015fekildedir:<\/p>\n\n\n\n<p><strong>T\u00dcT\u00dcN VE T\u00dcT\u00dcN \u00dcR\u00dcNLER\u0130<\/strong><\/p>\n\n\n\n<p>1- Sigaralar 600 adet<\/p>\n\n\n\n<p>2- Sigarillolar (her biri 3 gr.dan a\u011f\u0131r olmayan purolar) 100 adet<\/p>\n\n\n\n<p>3- Puro 50 adet<\/p>\n\n\n\n<p>4- K\u0131y\u0131lm\u0131\u015f t\u00fct\u00fcn (200 yaprak sigara ka\u011f\u0131d\u0131 ile) 250 gr.<\/p>\n\n\n\n<p>5- Pipo t\u00fct\u00fcn\u00fc 250 gr.<\/p>\n\n\n\n<p><strong>ALKOLL\u00dc \u00dcR\u00dcNLER<\/strong><\/p>\n\n\n\n<p>1- Alkol derecesi % 22\u2019yi ge\u00e7en alkol ve alkoll\u00fc i\u00e7kiler 1 lt.<\/p>\n\n\n\n<p>2- Alkol derecesi % 22\u2019yi ge\u00e7meyen alkol ve alkoll\u00fc i\u00e7kiler 2 lt.<\/p>\n\n\n\n<p><strong>KOZMET\u0130K \u00dcR\u00dcNLER<\/strong><\/p>\n\n\n\n<p>600 ml\u2019yi a\u015fmamak kayd\u0131yla kolonya, parf\u00fcm, lavanta, esans veya losyon ile 5 adet cilt bak\u0131m \u00fcr\u00fcn\u00fc ve makyaj malzemesi.<\/p>\n\n\n\n<p><strong>GIDA \u00dcR\u00dcNLER\u0130<\/strong><\/p>\n\n\n\n<p>1- \u00c7ay 1 kg.<\/p>\n\n\n\n<p>2- \u00c7\u00f6z\u00fclebilir haz\u0131r kahve 1 kg.<\/p>\n\n\n\n<p>3- Kahve 1 kg.<\/p>\n\n\n\n<p>4- \u00c7ikolata 1 kg.<\/p>\n\n\n\n<p>5- \u015eekerden mamul yiyecek 1 kg.<\/p>\n\n\n\n<p>\u0130steyen yolcular 1 kg \u00e7ikolata veya 1 kg. \u015fekerden mamul yiyecek haklar\u0131n\u0131n tamam\u0131n\u0131 yani 2 kg.l\u0131k hakk\u0131 s\u00f6z konusu e\u015fyadan sadece birisi i\u00e7in kullanabilirler.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolcunun kulland\u0131\u011f\u0131 ila\u00e7lar\u0131n\u0131 beraberinde getirmesi m\u00fcmk\u00fcn m\u00fcd\u00fcr?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u00dclkemize gelen yolcular\u0131n beraberlerinde ya da geli\u015flerinden bir ay \u00f6nce veya \u00fc\u00e7 ay sonraki s\u00fcreler i\u00e7erisinde Karar\u0131n ekinde yer alan Ek-9&#8217;daki liste kapsam\u0131 \u015fahsi tedavide kullan\u0131lmak \u00fczere getirilen ila\u00e7lar\u0131n, yolcular\u0131n seyahatleri s\u00fcresince kullanmalar\u0131 gerekti\u011fine ili\u015fkin g\u00fcmr\u00fck idaresine belge (sa\u011fl\u0131k kurulu\u015fundan al\u0131nan rapor, doktor raporu veya re\u00e7ete vb.) ibraz edilmesi ko\u015fuluna ba\u011fl\u0131 olarak, \u00fclkemizde kal\u0131nacak s\u00fcre g\u00f6z \u00f6n\u00fcnde bulundurularak, makul miktardaki ilac\u0131n giri\u015fine izin verilecektir.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolcu beraberinde getirilen Karar eki Ek-9 liste kapsam\u0131 evcil hayvanlar hangileridir?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>S\u00f6z konusu listenin &#8220;f) Di\u011ferleri&#8221; ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn 9 uncu maddesinde ge\u00e7en evcil hayvanlar ibaresi \u201ckedi, k\u00f6pek ve ku\u015f\u201d ile s\u0131n\u0131rl\u0131 tutulmaktad\u0131r. Veteriner sa\u011fl\u0131k raporu, orijin ve a\u015f\u0131 belgesi ile varsa kimlik ve e\u015fgal belgesi ibraz\u0131 \u015fart\u0131 ve veteriner kontrol\u00fc kayd\u0131yla i\u015flem yap\u0131lmaktad\u0131r.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolcu beraberinde cep telefonu getirmek m\u00fcmk\u00fcn m\u00fcd\u00fcr?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Evet getirilebilir. Tv, m\u00fczik \u00e7alar, video oynatabilme \u00f6zelli\u011fine sahip olanlar dahil olmak \u00fczere GSM-Cep telefonu (yabanc\u0131 misyon mensuplar\u0131 hari\u00e7 olmak \u00fczere, yolcunun kimlik numaras\u0131na kay\u0131tl\u0131 hatlarla kullan\u0131lmak \u015fart\u0131yla&nbsp;<strong>\u00fc\u00e7 takvim y\u0131l\u0131nda 1 adet<\/strong>)<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolcu Beraberinde Getirilen Cep Telefonlar\u0131 Vergiden Muaf M\u0131d\u0131r?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Evet vergiden muaft\u0131r. Ancak, Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lan de\u011fi\u015fiklik ile 15\/06\/2012 tarihli ve 28324 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 6322 say\u0131l\u0131 kanun ile&nbsp;492 say\u0131l\u0131 Har\u00e7lar Kanunu\u2019nun&nbsp;8 say\u0131l\u0131 tarifesinin m\u00fclga \u201cVIII- Telsiz har\u00e7lar\u0131\u201d b\u00f6l\u00fcm\u00fc yeniden d\u00fczenlenmi\u015f ve tarifeye \u201cVIII- Yolcu beraberinde getirilen telefon kullan\u0131m izin harc\u0131\u201d b\u00f6l\u00fcm\u00fc eklenerek, ticari mahiyette olmaks\u0131z\u0131n yolcular\u0131n kendi kullan\u0131mlar\u0131 i\u00e7in yurt d\u0131\u015f\u0131ndan getirdikleri al\u0131c\u0131s\u0131 bulunan verici portatif telsiz telefon cihazlar\u0131n\u0131n kullan\u0131m izni har\u00e7 kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r. Bu kapsamda, yolcu beraberinde getirilen cep telefonlar\u0131 i\u00e7in 2019 y\u0131l\u0131 itibar\u0131yla 500 TL tutar\u0131nda \u201cYolcu beraberinde getirilen telefon kullan\u0131m izin harc\u0131\u201d \u00f6denmesi gerekmektedir.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolcu Beraberinde Getirilen Cep Telefonlar\u0131ndan Al\u0131nan Har\u00e7lar Nereye \u00d6denir?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>S\u00f6z konusu harc\u0131n, Bilgi Teknolojileri ve \u0130leti\u015fim Kurumunca veya mobil ileti\u015fim sunan i\u015fletmecilerce (GSM \u015firketleri) telefon cihazlar\u0131n\u0131n elektronik kimlik bilgisinin kay\u0131t alt\u0131na al\u0131nmas\u0131 i\u015fleminden \u00f6nce vergi dairesine veya yetki verilmi\u015f bankalara \u00f6denmesi gerekmektedir.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolcu beraberi hediyelik e\u015fya muafiyeti nedir?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Muafiyet, her bir yolcu i\u00e7in toplam ger\u00e7ek k\u0131ymeti 430 Avro&#8217;yu ge\u00e7meyen e\u015fya i\u00e7in uygulan\u0131r. Ancak, 15 ya\u015f\u0131ndan k\u00fc\u00e7\u00fck yolcular i\u00e7in bu miktar 150 Avro olarak uygulan\u0131r.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolcular 430 Avro\u2019luk hediyelik e\u015fya limiti dahilinde veya posta yoluyla cep telefonu getirebilir mi?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Hay\u0131r, hediyelik e\u015fya stat\u00fcs\u00fcnde muafen veya vergileri \u00f6denerek veya posta yoluyla cep telefonu getirilmesi m\u00fcmk\u00fcn bulunmamaktad\u0131r. Dolay\u0131s\u0131yla, bu yolla cep telefonu getirilmi\u015f olsa dahi hi\u00e7bir surette sahibine teslim edilmemektedir.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolcu beraberi hediyelik e\u015fya stat\u00fcs\u00fcnde g\u0131da \u00fcr\u00fcnleri getirilebilir mi?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Yolcu beraberi hediyelik e\u015fya kapsam\u0131nda, t\u00fcketim amac\u0131yla getirilen bitkisel \u00fcr\u00fcnlerden taze ve kuru meyve ve sebzelerin \u00fc\u00e7 kilogram\u0131na, di\u011fer bitkisel \u00fcr\u00fcnlerin ise bir kilogram\u0131na kadar muafiyet tan\u0131n\u0131r. Bunun d\u0131\u015f\u0131nda kalan her nevi ve miktardaki bitkisel \u00fcr\u00fcn\u00fcn getirilmesi halinde ticari miktar ve mahiyette oldu\u011fu kabul edilip buna g\u00f6re i\u015flem yap\u0131l\u0131r.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolcu beraberinde getirilen elektronik cihazlar i\u00e7in bir \u00f6deme yapmak gerekir mi?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Evet, ticari ithalat maksad\u0131 d\u0131\u015f\u0131nda yurt d\u0131\u015f\u0131ndan getirilecek olan elektronik cihazlardan bir defaya mahsus olmak \u00fczere TRT ad\u0131na &#8220;Bandrol \u00fccreti&#8221; g\u00fcmr\u00fck idarelerince tahsil edilmektedir. Ayr\u0131ca, yolcu beraberinde getirilen cihaz t\u00fcr\u00fc ve televizyon i\u00e7in ekran boyutuna g\u00f6re de\u011fi\u015fen miktarlarda TRT bandrol \u00fccreti tahsil edilmektedir.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Turistlerin inan\u00e7lar\u0131 gere\u011fi yemeleri gereken \u00f6zel g\u0131da maddeleri yurda getirilebilir mi?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Turistlerin inan\u00e7lar\u0131 gere\u011fi yemeleri gereken \u00f6zel g\u0131da maddelerinin gerek yolcular\u0131n beraberlerinde gerekse kargo olarak gelmesi halinde, hangi yolculara ait oldu\u011funun ilgili turizm kurulu\u015fu taraf\u0131ndan belgelendirilmesi ve bunlar taraf\u0131ndan t\u00fcketilece\u011finin taahh\u00fct edilmesi kayd\u0131yla, bu t\u00fcr g\u0131da maddelerinin G\u0131da, Tar\u0131m ve Hayvanc\u0131l\u0131k Bakanl\u0131\u011f\u0131nca kontrol ve m\u00fcsaade aran\u0131lmadan yurda giri\u015fine izin verilecektir.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolcu beraberinde getirilen e\u015fyan\u0131n getirilmesi i\u00e7in yolcunun geli\u015finden bir ay \u00f6nce veya bir ay sonras\u0131 olarak tespit edilen s\u00fcrelerin a\u015f\u0131lmas\u0131 halinde s\u00fcre uzat\u0131m\u0131 m\u00fcmk\u00fcn m\u00fcd\u00fcr?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>E\u015fyan\u0131n geldi\u011fi g\u00fcmr\u00fck idaresinin ba\u011fl\u0131 bulundu\u011fu G\u00fcmr\u00fck ve Muhafaza Ba\u015fm\u00fcd\u00fcrl\u00fc\u011f\u00fcnce s\u00f6z konusu s\u00fcre a\u015f\u0131m\u0131na neden olan durumun m\u00fccbir sebep ve beklenmeyen halden kaynakland\u0131\u011f\u0131n\u0131n tespit edilmesi halinde bir defayla s\u0131n\u0131rl\u0131 olmak \u00fczere en fazla 3 aya kadar s\u00fcre uzat\u0131m\u0131 yap\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolcunun geli\u015finden bir ay \u00f6nce veya \u00fc\u00e7 ay sonras\u0131 s\u00fcreler i\u00e7erisinde g\u00f6nderilen ki\u015fisel e\u015fyan\u0131n g\u00fcmr\u00fck i\u015flemleri nas\u0131ld\u0131r?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Yolcunun yan\u0131nda getiremedi\u011fi ve kargo veya posta ile g\u00f6nderdi\u011fi ki\u015fisel e\u015fyas\u0131nda 30 kg a\u011f\u0131rl\u0131k veya k\u0131ymet limiti bulunmamakta olup herhangi bir vergi tahsil edilmemektedir. Ki\u015finin T\u00fcrkiye\u2019ye giri\u015f yapt\u0131\u011f\u0131 tarihi ispatlamak amac\u0131yla pasaportu ile birlikte e\u015fyan\u0131n bulundu\u011fu g\u00fcmr\u00fck idaresine ba\u015fvurmas\u0131 gerekmektedir.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Vergileri \u00f6denmek suretiyle yolcu beraberinde serbest dola\u015f\u0131ma sokulacak e\u015fyaya ili\u015fkin \u015fartlar nelerdir?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>(1)K\u0131ymeti 1500 Avro\u2019yu ge\u00e7memek \u015fart\u0131yla, posta veya h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yoluyla gelen e\u015fyan\u0131n de\u011feri ile ki\u015fisel kullan\u0131ma mahsus kitap veya benzeri bas\u0131l\u0131 yay\u0131n i\u00e7in 45 inci maddede ve yolcu beraberinde gelen e\u015fya i\u00e7in 59 uncu maddede belirtilen limitleri a\u015fan e\u015fyan\u0131n de\u011feri \u00fczerinden;<\/p>\n\n\n\n<p>a) Avrupa Birli\u011fi \u00fclkelerinden do\u011frudan gelmesi durumunda %18,<\/p>\n\n\n\n<p>b) Di\u011fer \u00fclkelerden gelmesi durumunda %20,<\/p>\n\n\n\n<p>c) Kitap veya benzeri bas\u0131l\u0131 yay\u0131n i\u00e7in %0,<\/p>\n\n\n\n<p>\u00e7) 6\/6\/2002 tarihli ve 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (IV) say\u0131l\u0131 listede yer alan e\u015fya olmas\u0131 durumunda yukar\u0131daki oranlara ilave %20,<\/p>\n\n\n\n<p>oran\u0131nda tek ve maktu bir vergi tahsil edilir.<\/p>\n\n\n\n<p>(2) Birinci f\u0131krada s\u00f6z\u00fc edilen limit dahilinde getirilen e\u015fyan\u0131n;<\/p>\n\n\n\n<p>a) Ticari miktar ve mahiyet arz etmemesi,<\/p>\n\n\n\n<p>b) Yolcu beraberinde ya da yabanc\u0131 bir \u00fclkeden posta veya h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yoluyla gelmesi,<\/p>\n\n\n\n<p>c) Diplomatik e\u015fya ve yolcu e\u015fyas\u0131 hari\u00e7 olmak \u00fczere posta ve h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yoluyla gelenlerde br\u00fct 30 kilogram\u0131 ge\u00e7memesi,<\/p>\n\n\n\n<p>gerekir.<\/p>\n\n\n\n<p>Yukar\u0131da da belirtildi\u011fi \u00fczere, yolcu beraberi hediyelik e\u015fyaya ili\u015fkin muafiyet yolcular\u0131n ya\u015f\u0131na g\u00f6re, 150 ve 430 Avro de\u011ferindeki e\u015fya i\u00e7in ge\u00e7erlidir. Yolcu beraberinde getirilen e\u015fyan\u0131n bu de\u011ferleri a\u015fmas\u0131 halinde, 1500 Avroyu ge\u00e7memesi kayd\u0131yla e\u015fyan\u0131n vergilendirilmesinde muafiyet miktar\u0131na [150 (15 ya\u015f alt\u0131ndaki yolcular i\u00e7in) veya 430 Avro] tekab\u00fcl eden vergi d\u00fc\u015f\u00fcld\u00fckten sonra kalan k\u0131s\u0131m i\u00e7in yukar\u0131da belirtilen tek ve maktu vergi uygulan\u0131r.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolcu beraberinde getirilen e\u015fyan\u0131n tek ba\u015f\u0131na k\u0131ymetinin 1500 Avro&#8217;yu a\u015fmas\u0131 halinde ne i\u015flem yap\u0131l\u0131r?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>S\u00f6z konusu e\u015fyaya y\u00fcr\u00fcrl\u00fckte olan ithalat vergilerine ili\u015fkin oranlar uygulanacakt\u0131r.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolcu beraberinde getirilen e\u015fyan\u0131n k\u0131ymeti nas\u0131l belirlenir?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Yolcu beraberinde getirilen e\u015fyan\u0131n k\u0131ymeti, ibraz edilen faturaya, sat\u0131\u015f fi\u015fine veya e\u015fya bedelinin \u00f6dendi\u011fine ili\u015fkin belgeye g\u00f6re belirlenir. Bu t\u00fcr<strong>Yolcu beraberi ki\u015fisel e\u015fya muafiyeti nedir?<\/strong>&nbsp;belge ibraz edilememesi veya ibraz edilen belgede kay\u0131tl\u0131 k\u0131ymetin d\u00fc\u015f\u00fck bulunmas\u0131 halinde, e\u015fyan\u0131n k\u0131ymeti g\u00fcmr\u00fck idaresince belirlenir.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>T\u00fcrkiye&#8217;ye giri\u015f yapan yolcular\u0131n beraberlerinde getirecekleri e\u015fyaya muafiyet uygulanabilmesi i\u00e7in geldikleri \u00fclkede ge\u00e7irdikleri s\u00fcreye ili\u015fkin bir s\u0131n\u0131r var m\u0131d\u0131r?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Hay\u0131r buna ili\u015fkin bir s\u00fcre s\u0131n\u0131r\u0131 yoktur, ancak kara hudut kap\u0131s\u0131ndan giri\u015f yapan yolculara muafiyet hakk\u0131 ayda en fazla 10 defa kulland\u0131r\u0131l\u0131r.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolcu beraberinde T\u00fcrk Paras\u0131 veya d\u00f6viz getirilmesi\/g\u00f6t\u00fcr\u00fclmesi m\u00fcmk\u00fcn m\u00fcd\u00fcr?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>&#8211; Yolcular\u0131n T\u00fcrk Paras\u0131n\u0131 ve d\u00f6vizi beraberlerinde T\u00fcrkiye&#8217;ye getirmeleri serbesttir.<\/p>\n\n\n\n<p>&#8211; 25.000 TL\u2019yi a\u015fan T\u00fcrk paras\u0131n\u0131n yurt d\u0131\u015f\u0131na \u00e7\u0131kar\u0131lmas\u0131 Bakanl\u0131k\u00e7a belirlenecek esaslar dahilinde yap\u0131l\u0131r.<\/p>\n\n\n\n<p>&#8211; D\u0131\u015far\u0131da yerle\u015fik ki\u015filer ile T\u00fcrkiye&#8217;de yerle\u015fik say\u0131lmakla birlikte yurt d\u0131\u015f\u0131nda \u00e7al\u0131\u015fan T\u00fcrk uyruklu ki\u015filer, yurda giri\u015flerinde beyan etmi\u015f olmak, T\u00fcrkiye\u2019de yerle\u015fik ki\u015filer ise bankalar ve \u00f6zel finans kurumlar\u0131ndan d\u00f6viz sat\u0131n ald\u0131klar\u0131n\u0131 tevsik etmek kayd\u0131yla 5.000.- ABD Dolar\u0131 veya e\u015fitini a\u015fan miktarlardaki efektifi beraberlerinde yurt d\u0131\u015f\u0131na serbest\u00e7e \u00e7\u0131karabilirler.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolcu beraberinde k\u0131ymetli maden, ta\u015f ve e\u015fya getirilmesi m\u00fcmk\u00fcn m\u00fcd\u00fcr?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>&#8211; Yolcular, beraberlerindeki kendilerine ait de\u011feri 15.000.-ABD Dolar\u0131n\u0131 a\u015fmayan ve ticari ama\u00e7 ta\u015f\u0131mayan ziynet e\u015fyas\u0131 niteli\u011finde k\u0131ymetli madenlerden ve ta\u015flardan yap\u0131lm\u0131\u015f e\u015fyay\u0131 yurda getirebilirler ve yurt d\u0131\u015f\u0131na \u00e7\u0131karabilirler. Daha fazla de\u011ferdeki ziynet e\u015fyas\u0131n\u0131n yurt d\u0131\u015f\u0131na \u00e7\u0131kar\u0131lmas\u0131, giri\u015fte beyan edilmi\u015f olmas\u0131na veya T\u00fcrkiye&#8217;den sat\u0131n al\u0131nm\u0131\u015f oldu\u011funu tevsik etme \u015fart\u0131na ba\u011fl\u0131d\u0131r.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolculara g\u00fcmr\u00fckten ge\u00e7i\u015fleri s\u0131ras\u0131nda nas\u0131l bir i\u015flem uygulan\u0131r?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Yolcu salonlar\u0131ndan ge\u00e7en veya e\u015fya ge\u00e7iren ki\u015filerin bu salonlarda m\u00fcnhas\u0131ran bu i\u015flemler i\u00e7in d\u00fczenlenmi\u015f ye\u015fil veya k\u0131rm\u0131z\u0131 hatlara y\u00f6nlendirilmeleri sa\u011flanacakt\u0131r.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>G\u00fcmr\u00fc\u011fe tabi e\u015fyas\u0131 olup ye\u015fil hattan giri\u015f yapmaya te\u015febb\u00fcs eden yolcular hakk\u0131nda ne i\u015flem yap\u0131l\u0131r?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>S\u00f6z konusu yolcular hakk\u0131nda fiilin mahiyetine g\u00f6re mevzuat gere\u011fince idari ve\/veya adli takibata ge\u00e7ilecektir.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Ye\u015fil-k\u0131rm\u0131z\u0131 hat uygulamas\u0131 olmayan yerlere gelen yolcular nas\u0131l bir uygulamaya tabi olacakt\u0131r?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Bu durumda, yolcular g\u00fcmr\u00fc\u011fe tabi e\u015fyas\u0131n\u0131n olup olmad\u0131\u011f\u0131n\u0131 belirlemek ve mevzuat\u0131n uygulanmas\u0131n\u0131 sa\u011flamak \u00fczere s\u00f6zl\u00fc beyana davet edilebilmektedir.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Yolculardan limit fazlas\u0131 olmas\u0131 sebebiyle al\u0131konulacak e\u015fya nas\u0131l bir i\u015fleme tabi olmaktad\u0131r?<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Yolculardan limit fazlas\u0131 olmas\u0131 sebebiyle al\u0131konulacak e\u015fya ve k\u0131ymetlerin iyi saklanmas\u0131 i\u00e7in gerekli \u00f6zen g\u00f6sterilecek ve tedbirler al\u0131nacakt\u0131r. Bu gibi e\u015fyadan oldu\u011fu gibi muhafaza edilmeyenler, ayr\u0131 kaplar i\u00e7inde gelmedi\u011fi ya da sahiplerince kap temin edilmedi\u011fi takdirde, g\u00fcmr\u00fck\u00e7e \u00f6nceden \u00f6zel \u015fekilde haz\u0131rlanm\u0131\u015f sa\u011flam ka\u011f\u0131ttan veya bezden zarf ya da torbalar i\u00e7ine konarak a\u011f\u0131zlar\u0131 kontrol\u00fc yapan muayene memurunca m\u00fch\u00fcrlenecek ve gerekirse bunlar bir torba veya \u00e7anta i\u00e7inde ve a\u011f\u0131zlar\u0131 m\u00fch\u00fcrlenerek gere\u011fi i\u00e7in idareye teslim edilecektir. Bu e\u015fya i\u00e7in mal sahiplerine e\u015fyan\u0131n teslim al\u0131nd\u0131\u011f\u0131n\u0131 ve \u00f6zelliklerini g\u00f6sterir bir al\u0131nd\u0131 verilecektir. E\u015fyan\u0131n vergileri \u00f6dendikten ve i\u015flemi tamamland\u0131ktan sonra bu al\u0131nd\u0131 geri al\u0131nacakt\u0131r. Al\u0131nd\u0131n\u0131n bir n\u00fcshas\u0131 dip ko\u00e7an\u0131nda saklanacak ve bir n\u00fcshas\u0131 da e\u015fyan\u0131n konuldu\u011fu zarf veya torbalar \u00fczerine eklenecektir.<\/p>\n<\/blockquote>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.net\/gumruk\/2009\/bkk200915481.aspx#Ek9\">2009\/15481 say\u0131l\u0131 BAKANLAR KURULU KARARI EK\u0130 9 SAYILI L\u0130STE<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yolcu Muafiyet \u0130\u015flemleri Yolcu Beraberi E\u015fya, Muafiyet ve Limitleri Kanuni dayanak nedir? 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun&nbsp;167 nci&nbsp;maddesi,&nbsp;2009\/15481 say\u0131l\u0131&nbsp;Bakanlar Kurulu Karar\u0131 eki &#8220;4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun Baz\u0131 Maddelerinin Uygulanmas\u0131 Hakk\u0131nda Karar, 06\/07\/2011 tarihli ve&nbsp;2011\/39&nbsp;say\u0131l\u0131 Genelge. Yolcu kimdir? Ticaret, memuriyet, tahsil, ziyaret, tedavi veya turizm gibi herhangi bir ama\u00e7la k\u0131sa veya uzun bir s\u00fcre kalmak \u00fczere, yabanc\u0131 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2335,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[49,48],"class_list":["post-1964","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-faydali-bilgiler","tag-muafiyet","tag-yolcu-esyasi"],"_links":{"self":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/1964"}],"collection":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1964"}],"version-history":[{"count":3,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/1964\/revisions"}],"predecessor-version":[{"id":1967,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/1964\/revisions\/1967"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/media\/2335"}],"wp:attachment":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}