{"id":3341,"date":"2024-08-06T15:41:25","date_gmt":"2024-08-06T12:41:25","guid":{"rendered":"http:\/\/www.karengm.com\/?p=3341"},"modified":"2025-10-09T15:27:41","modified_gmt":"2025-10-09T12:27:41","slug":"posta-veya-hizli-kargo-tasimaciligi-yoluyla-gelen-esyalarda-vergi-oranlari-ve-kiymet-limitleri-degistirildi","status":"publish","type":"post","link":"https:\/\/www.karengm.com\/?p=3341","title":{"rendered":"Posta veya H\u0131zl\u0131 Kargo Ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 Yoluyla Gelen E\u015fyalarda Vergi Oranlar\u0131 ve K\u0131ymet Limitleri De\u011fi\u015ftirildi"},"content":{"rendered":"\n
Numara<\/td>:<\/td>61<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
Tarih<\/td>:<\/td>6.8.2024<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

G\u00dcMR\u00dcK S\u0130RK\u00dcLER\u0130<\/strong><\/p>\n\n\n\n

NO: 2024\/85<\/strong><\/p>\n\n\n\n

Konu:<\/strong> Posta veya H\u0131zl\u0131 Kargo Ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 Yoluyla Gelen E\u015fyalarda Vergi Oranlar\u0131 ve K\u0131ymet Limitleri De\u011fi\u015ftirildi<\/strong><\/p>\n\n\n\n

6\/8\/2024 tarihli ve 32624 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 8787 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar ile posta veya h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yoluyla bir ger\u00e7ek ki\u015fiye gelen ve ticari miktar ve mahiyet arz etmeyen e\u015fyan\u0131n maktu vergi uygulamas\u0131nda de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

8787 Say\u0131l\u0131 Kararla, 4458 Say\u0131l\u0131 G\u00fcmr\u00fck Kanununun Baz\u0131 Maddelerinin Uygulanmas\u0131 Hakk\u0131nda Karar\u2019\u0131n \u201cVergileri \u00f6denmek suretiyle yolcu beraberinde veya posta yoluyla ya da h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yoluyla serbest dola\u015f\u0131ma sokulacak e\u015fya<\/strong>\u201d ba\u015fl\u0131kl\u0131 62 inci maddesi ve \u201cDolayl\u0131 temsil yetkisi verilmesine ili\u015fkin ko\u015fullar<\/strong>\u201d ba\u015fl\u0131kl\u0131 126 nc\u0131 maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n\n\n\n

Eski d\u00fczenleme:<\/strong><\/td>Yeni d\u00fczenleme:<\/strong><\/td><\/tr>
MADDE 62-<\/strong>(1) Posta veya h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yoluyla bir ger\u00e7ek ki\u015fiye gelen ve ticari miktar ve mahiyet arz etmeyen, k\u0131ymeti 150<\/s> Avro’yu ge\u00e7meyen e\u015fya ile k\u0131ymeti 1500 Avro’yu ge\u00e7meyen ila\u00e7 cinsi e\u015fyan\u0131n de\u011feri \u00fczerinden; a) Avrupa Birli\u011fi \u00fclkelerinden do\u011frudan gelmesi halinde % 20,<\/s>b) Di\u011fer \u00fclkelerden gelmesi halinde %30<\/s>,c) 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,oran\u0131nda tek ve maktu bir vergi tahsil edilir.<\/td>MADDE 62-<\/strong>1) Posta veya h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yoluyla bir ger\u00e7ek ki\u015fiye gelen ve ticari miktar ve mahiyet arz etmeyen, k\u0131ymeti 30 <\/strong>Avro’yu ge\u00e7meyen e\u015fya ile k\u0131ymeti 1500 Avro’yu ge\u00e7meyen ila\u00e7 cinsi e\u015fyan\u0131n de\u011feri \u00fczerinden;a) Avrupa Birli\u011fi \u00fclkelerinden do\u011frudan gelmesi halinde %30<\/strong>,b) Di\u011fer \u00fclkelerden gelmesi halinde %60<\/strong>,c) 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,oran\u0131nda tek ve maktu bir vergi tahsil edilir.<\/td><\/tr>
MADDE 126-<\/strong>(1) Kanunun 225 inci maddesi uyar\u0131nca, posta yolu ve h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 kapsam\u0131nda gelen ya da g\u00f6nderilen;\u2026b)      Normal usulde beyan edilecek olan, serbest dola\u015f\u0131ma giri\u015f rejimine konu; de\u011feri 150<\/s> Avro’yu a\u015fan ancak 1500 Avro’yu a\u015fmayan, bir ger\u00e7ek ki\u015fiye gelen ticari miktar ve mahiyet arz etmeyen e\u015fyan\u0131n,<\/td>MADDE 126-<\/strong>(1) Kanunun 225 inci maddesi uyar\u0131nca, posta yolu ve h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 kapsam\u0131nda gelen ya da g\u00f6nderilen;\u2026b)      Normal usulde beyan edilecek olan, serbest dola\u015f\u0131ma giri\u015f rejimine konu; de\u011feri 30<\/strong> Avro’yu a\u015fan ancak 1500 Avro’yu a\u015fmayan, bir ger\u00e7ek ki\u015fiye gelen ticari miktar ve mahiyet arz etmeyen e\u015fyan\u0131n,<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Buna g\u00f6re;<\/p>\n\n\n\n

    \n
  • Posta veya h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yoluyla bir ger\u00e7ek ki\u015fiye gelen ve ticari miktar ve mahiyet arz etmeyen\u00a0e\u015fyan\u0131n k\u0131ymet \u00fcst limiti\u00a0ila\u00e7 harici\u00a0150 Avro\u2019dan 30 Avroya d\u00fc\u015f\u00fcr\u00fcld\u00fc,\u00a0<\/li>\n\n\n\n
  • Bu t\u00fcr e\u015fyalar\u00a0Avrupa Birli\u011fi \u00fclkelerinden\u00a0do\u011frudan geldi\u011finde, uygulanan maktu vergi oran\u0131 %20\u2019den %30\u2019a;\u00a0di\u011fer \u00fclkelerden\u00a0gelen e\u015fyalarda ise bu oran %30\u2019dan %60\u2019a y\u00fckseltildi.<\/li>\n\n\n\n
  • Posta idaresi ya da h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yapan \u015firketlerin dolayl\u0131 temsilci olarak normal usulde beyan edecekleri ve bir ger\u00e7ek ki\u015fiye gelen ticari miktar ve mahiyet arz etmeyen e\u015fyaya ili\u015fkin k\u0131ymet alt s\u0131n\u0131r\u0131 150 Avrodan 30 Avroya d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/li>\n<\/ul>\n\n\n\n

    Di\u011fer taraftan, 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 olarak uygulanan %20 oran\u0131nda tek ve maktu bir vergide ise bir de\u011fi\u015fiklik yap\u0131lmam\u0131\u015ft\u0131r.<\/p>\n\n\n\n

    Bu d\u00fczenleme 21 A\u011fustos 2024 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n\n\n\n

    \u0130lgili Karara a\u015fa\u011f\u0131daki ba\u011flant\u0131 yoluyla ula\u015fabilirsiniz:<\/p>\n","protected":false},"excerpt":{"rendered":"

    Numara : 61 Tarih : 6.8.2024 G\u00dcMR\u00dcK S\u0130RK\u00dcLER\u0130 NO: 2024\/85 Konu: Posta veya H\u0131zl\u0131 Kargo Ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 Yoluyla Gelen E\u015fyalarda Vergi Oranlar\u0131 ve K\u0131ymet Limitleri De\u011fi\u015ftirildi 6\/8\/2024 tarihli ve 32624 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 8787 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar ile posta veya h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yoluyla bir ger\u00e7ek ki\u015fiye gelen ve ticari miktar ve mahiyet arz etmeyen e\u015fyan\u0131n […]<\/p>\n","protected":false},"author":1,"featured_media":2514,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[64],"tags":[77,75,76,78,74,80],"class_list":["post-3341","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mevzuat","tag-alibaba","tag-aliexpress","tag-amazon","tag-ebay","tag-hizli-kargo","tag-paket-posta"],"_links":{"self":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/3341"}],"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=3341"}],"version-history":[{"count":1,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/3341\/revisions"}],"predecessor-version":[{"id":3342,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/3341\/revisions\/3342"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/media\/2514"}],"wp:attachment":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}