G\u00fcmr\u00fck Genel Tebli\u011fi Seri No:18<\/p>\n\n\n\n
Tebli\u011fi hakk\u0131nda genel Bilgilendirme:<\/strong><\/p>\n\n\n\n Tebli\u011fi hakk\u0131nda genel Bilgilendirme:<\/strong><\/p>\n\n\n\n MEVZUAT DUYURU<\/em><\/strong><\/p>\n\n\n\n KONU: 10.10.2024 tarih ve 32688 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanan (G\u00fcmr\u00fck Genel Tebli\u011fi Seri No: 18 ) ve ( DK1 YGM RAPORU ) hk<\/strong><\/p>\n\n\n\n A\u00c7IKLAMA<\/em><\/strong><\/p>\n\n\n\n 10.10.2024 tarih ve 32688 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanan G\u00fcmr\u00fck Genel Tebli\u011fi Seri No: 18 h\u00fck\u00fcmlerine g\u00f6re ve Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131n\u0131n Kontrol\u00fcne Tabi \u00dcr\u00fcnlerin \u0130thalat Denetimi Tebli\u011fi (\u00dcr\u00fcn G\u00fcvenli\u011fi ve Denetimi: 2024\/5) Muafiyetler ve kapsam d\u0131\u015f\u0131 10. maddesi 3. f\u0131kras\u0131 ve 4. f\u0131kras\u0131 yer alan h\u00fck\u00fcmlerinin kapsam d\u0131\u015f\u0131 referans numaras\u0131 ile beyan ve ithal edilen ve 500.000 TL toplam fatura tutar\u0131n\u0131 a\u015fan \u00fcr\u00fcnlerin Serbest Dola\u015f\u0131ma giri\u015fi ve sonras\u0131ndaki kullan\u0131m veya teslimine y\u00f6nelik yap\u0131lan beyanlar\u0131n do\u011frulu\u011funu tespiti i\u00e7in YGM ( Yeminli G\u00fcmr\u00fck M\u00fc\u015favirleri ) ‘lerce DK1 raporu d\u00fczenlenecektir.<\/p>\n\n\n\n \u0130thal edilen bir \u00e7ok \u00fcr\u00fcn gtip baz\u0131nda kullan\u0131m yeri ve yap\u0131s\u0131ndan \u00f6t\u00fcr\u00fc Tar\u0131m Bakanl\u0131\u011f\u0131 kontrolleri harici tutularak kapsamd\u0131\u015f\u0131 olarak beyan edilmektedir. Bu tarz \u00fcr\u00fcnlerin ithalat sonras\u0131 kullan\u0131m yerlerinin beyana uygunlu\u011funun tespiti amac\u0131 ile 01.01.2024 \u2013 30.16.2024 tarihleri aras\u0131ndan yap\u0131lan ithalat i\u015flemlerine ait tespiti raporlar\u0131n\u0131n ilgili bakanl\u0131\u011f\u0131 sunulmas\u0131 ve bu s\u00fcrecin her 6 ayda bir tekrarlanmas\u0131 istenilmektedir. Uymayanlara cezai durum uygulanaca\u011f\u0131 belirtilmektedir.<\/p>\n\n\n\n \u00d6rnek:<\/p>\n\n\n\n \u0130thal etti\u011finiz Plastik \/ Metal \/ Al\u00fcminyum \/ Cam \/ ka\u011f\u0131t vs. yap\u0131daki end\u00fcstriyel ve sanayi alan\u0131nda makine aksam\u0131 yada yedek par\u00e7as\u0131 olabilir, laboratuvar veya ki\u015fisel kullan\u0131m \u00fcr\u00fcnleri olabilir yada herhangi bir i\u015ftigal alan\u0131 i\u00e7in aksam par\u00e7alar\u0131 yada bitmi\u015f \u00fcr\u00fcn olabilir. Tar\u0131m Bakanl\u0131\u011f\u0131 denetime tabi olabilip, \u00fcr\u00fcn kullan\u0131m yeri dikkate al\u0131narak kapsamd\u0131\u015f\u0131 ithal edilmi\u015f ise ithalat sonras\u0131 6 ay i\u00e7inde bu tespit raporlar\u0131 d\u00fczenletilmek zorundad\u0131r.<\/p>\n\n\n\n Konuya ili\u015fkin a\u015fa\u011f\u0131da mevzuat detaylar\u0131 belirtilmi\u015ftir.<\/u><\/strong><\/p>\n\n\n\n DK1 TESP\u0130T RAPORU KAPSAMI : <\/strong>Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131n\u0131n Kontrol\u00fcne Tabi \u00dcr\u00fcnlerin \u0130thalat Denetimi Tebli\u011fi (\u00dcr\u00fcn G\u00fcvenli\u011fi ve Denetimi: 2024\/5)<\/strong><\/p>\n\n\n\n *** 3.f\u0131kra; Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131n\u0131n iznine t\u00e2bi olmas\u0131 kayd\u0131yla, Ek-1\/A<\/a><\/u> ve Ek-1\/<\/a>B\u2019de<\/a><\/u> yer alan ve \u00dclkeye Giri\u015fte Veteriner Kontrollerine Tabi Olan Hayvan ve \u00dcr\u00fcnlere Dair Y\u00f6netmelik kapsam\u0131ndaki \u00fcr\u00fcnlerin petrol sanayii, be\u015feri ila\u00e7 sanayii, sabun sanayii, kozmetik sanayii ve benzeri Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131nca denetime t\u00e2bi olmayan sanayilerde kullan\u0131lmak \u00fczere ithal edilmesi durumunda Uygunluk Yaz\u0131s\u0131 ve\/veya Kontrol Belgesi d\u00fczenlenmez. Bu \u00fcr\u00fcnler i\u00e7in G\u00fcmr\u00fck Beyannamesinin 44 nolu hanesine 15442489916128745008274 kapsam d\u0131\u015f\u0131 referans numaras\u0131 beyan edilen,<\/strong><\/p>\n\n\n\n *** 4. f\u0131kra;<\/p>\n\n\n\n b) Ek-2\u2019de<\/a><\/u> yer alan \u00fcr\u00fcnlerin g\u0131da ile temas etmeyecek, g\u0131da ve yem sanayii d\u0131\u015f\u0131nda ve\/veya kar\u015f\u0131lar\u0131nda belirtilen ama\u00e7lar d\u0131\u015f\u0131nda kullan\u0131lacak olmas\u0131 halinde G\u00fcmr\u00fck Beyannamesinin 44 nolu hanesine 10617541565699503532523 kapsam d\u0131\u015f\u0131 referans numaras\u0131 beyan edilen,<\/strong><\/p>\n\n\n\n c) Ek-4\u2019te<\/a><\/u> yer alan \u00fcr\u00fcnlerin hayvan sa\u011fl\u0131\u011f\u0131 amac\u0131 d\u0131\u015f\u0131nda kullan\u0131lacak olmas\u0131 halinde G\u00fcmr\u00fck Beyannamesinin 44 nolu hanesine 10746679379456304570062 kapsam d\u0131\u015f\u0131 referans numaras\u0131 beyan edilen,<\/strong><\/p>\n\n\n\n \u00e7) Ek-5\u2019te<\/a><\/u> yer alan \u00fcr\u00fcnlerin veteriner t\u0131bbi \u00fcr\u00fcn ve veteriner t\u0131bbi \u00fcr\u00fcn imalinde kullan\u0131lan hammadde sanayiine verilmeyecek olmas\u0131 halinde G\u00fcmr\u00fck Beyannamesinin 44 nolu hanesine 10655019861881571511690 kapsam d\u0131\u015f\u0131 referans numaras\u0131 beyan edilen,<\/strong><\/p>\n\n\n\n d) Ek-6\u2019da<\/a><\/u> yer alan hammaddelerin bitki koruma \u00fcr\u00fcn\u00fc sanayiine verilmeyecek olmas\u0131 halinde G\u00fcmr\u00fck Beyannamesinin 44 nolu hanesine 11190652683877198781391 kapsam d\u0131\u015f\u0131 referans numaras\u0131 beyan edilen,<\/strong><\/p>\n\n\n\n e) Ek-2<\/a><\/u>, Ek-5<\/a><\/u> ve Ek-6\u2019da<\/a><\/u> yer alan \u00fcr\u00fcnlerin laboratuvar analizinde kullan\u0131lacak olmas\u0131 halinde G\u00fcmr\u00fck Beyannamesinin 44 nolu hanesine 13977662350291883035269 kapsam d\u0131\u015f\u0131 referans numaras\u0131 beyan edilerek ithal edilen ve 500.000 TL toplam fatura tutar\u0131n\u0131 a\u015fan \u00fcr\u00fcnlerin Serbest Dola\u015f\u0131ma giri\u015fi ve sonras\u0131ndaki kullan\u0131m veya teslimine y\u00f6nelik yap\u0131lan beyanlar\u0131n do\u011frulu\u011funu tespitinde DK1 rapor d\u00fczenlenecektir.<\/strong><\/p>\n\n\n\n DK1 RAPORUNA \u0130L\u0130\u015eK\u0130N HUSUSLAR VE \u0130NCELEMELER<\/strong><\/p>\n\n\n\n \u2022Yetkilenmi\u015f G\u00fcmr\u00fck M\u00fc\u015faviri , kapsam d\u0131\u015f\u0131 beyan edilen ve 500.000 TL toplam fatura tutar\u0131n\u0131 a\u015fan \u00fcr\u00fcnlerin 2024\/5 say\u0131l\u0131 \u201cTebli\u011f 10. maddesi 3. f\u0131kras\u0131 ve 4. f\u0131kras\u0131 yer alan h\u00fck\u00fcmleri gere\u011fince serbest dola\u015f\u0131ma giri\u015f rejim beyannamesi veya sonras\u0131nda (tesliminde) beyana uygun olup olmad\u0131\u011f\u0131 ,tevsik edici t\u00fcm bilgi ve belgelerin do\u011frulu\u011funu , kullan\u0131m alan\u0131 , kendisine sunulan t\u00fcm belgelerin mevcut, g\u00fcncel ve ge\u00e7erli oldu\u011fu, s\u00f6z konusu e\u015fyalar\u0131n 2024\/5 say\u0131l\u0131 \u201cTebli\u011f 10. maddesi 3. f\u0131kras\u0131 ve 4. f\u0131kras\u0131 kapsam d\u0131\u015f\u0131 beyan\u0131na uygun olarak kullan\u0131ld\u0131\u011f\u0131 veya deposunda muhafaza edildi\u011fi inceler ve tespitlerini DK1 raporunda belirtir.<\/p>\n\n\n\n * Yetkilenmi\u015f G\u00fcmr\u00fck M\u00fc\u015faviri , kapsam d\u0131\u015f\u0131 beyan edilen ve 500.000 TL toplam fatura tutar\u0131n\u0131 a\u015fan \u00fcr\u00fcnlerin 2024\/5 say\u0131l\u0131 \u201cTebli\u011f 10. maddesi 3. f\u0131kras\u0131 ve 4. f\u0131kras\u0131 yer alan h\u00fck\u00fcmleri gere\u011fince beyana uygun olamayan kullan\u0131m veya teslimlerde DK1 raporunda belirtir . Olumsuz DK1 rapor sonucunda G\u00fcmr\u00fck Y\u00f6netmeli\u011fi 181. madde 10 \/ c- \u00e7 maddeleri h\u00fck\u00fcmleri g\u00f6re i\u015flem tahsis edilir. <\/p>\n\n\n\n DK1 RAPORU HAZIRLAMA VE G\u00dcMR\u00dc\u011eE SUNMA S\u00dcRES\u0130<\/strong><\/p>\n\n\n\n \u2022Kapsam d\u0131\u015f\u0131 beyan edilen ve 500.000 TL toplam fatura tutar\u0131n\u0131 a\u015fan \u00fcr\u00fcnlerine ait 01\/01\/2024-30\/06\/2024 tarihleri aras\u0131nda tescil edilen beyannameler kapsam\u0131nda yap\u0131lacak tespitlere ili\u015fkin yetkilendirilmi\u015f g\u00fcmr\u00fck m\u00fc\u015faviri raporlar\u0131n\u0131n, s\u00fcre uzat\u0131m\u0131na ili\u015fkin hususlar sakl\u0131 kalmak kayd\u0131yla 31\/12\/2024 (dahil) tarihine kadar d\u00fczenlenmesi gerekmektedir.<\/p>\n\n\n\n \u2022 Yetkilendirilmi\u015f g\u00fcmr\u00fck m\u00fc\u015faviri raporu beyannamenin tescil tarihinden itibaren alt\u0131 ay i\u00e7inde d\u00fczenlenir. E\u015fyan\u0131n teslim, kullan\u0131m veya i\u015fleme konu edilmedi\u011finin ispat\u0131 ve s\u00fcresi i\u00e7inde ba\u015fvurulmas\u0131 kayd\u0131yla bu s\u00fcre \u00fc\u00e7er ayl\u0131k d\u00f6nemler halinde uzat\u0131labilir ancak ek s\u00fcreler dahil yirmi d\u00f6rt ay\u0131 ge\u00e7emez. Tespit raporu 10\/9\/2020 tarihli ve 31240 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Yetkilendirilmi\u015f G\u00fcmr\u00fck M\u00fc\u015favirli\u011fi Tebli\u011finin 17 <\/a>nci<\/a> maddesinin ikinci f\u0131kras\u0131nda belirtilen s\u00fcrede<\/a> ilgili g\u00fcmr\u00fck idaresine ibraz edilir. NOT (17.madde \/2 f\u0131kra DK1 tespit i\u015flemlerine ili\u015fkin olarak d\u00fczenlenmesi gereken tespit raporlar\u0131, tespitin yap\u0131ld\u0131\u011f\u0131 ay\u0131 takip eden ay\u0131n yedinci i\u015f g\u00fcn\u00fcn\u00fcn bitimine kadar sunulur.<\/p>\n\n\n\n DK1 RAPORU GE\u00c7 TESL\u0130M\u0130 VEYA F\u0130RMALARCA H\u0130\u00c7 D\u00dcZENLENMES\u0130 \u0130DAR\u0130 CEZA VE YAPTIRIMLAR<\/strong><\/p>\n\n\n\n Tespit Raporlar\u0131n\u0131n s\u00fcresi i\u00e7erisinde ibraz edilmemesi halinde<\/strong><\/p>\n\n\n\n a) <\/strong>\u0130ki Ayl\u0131k s\u00fcre <\/strong>i\u00e7erisinde ( iki ay\u0131 ge\u00e7memek \u00fczere) <\/strong>s\u00fcrenin ge\u00e7irildi\u011fi her g\u00fcn i\u00e7in G\u00fcmr\u00fck Kanunu 241\/1.f\u0131kras\u0131 mucibince usuls\u00fczl\u00fck cezas\u0131 uygulan\u0131r.<\/strong><\/p>\n\n\n\n Tespit Raporlar\u0131n\u0131n s\u00fcresi 2 ayl\u0131k s\u00fcre ge\u00e7mesi halinde veya hi\u00e7<\/strong> <\/strong>DK1 raporun d\u00fczenlenmemesi halinde<\/strong><\/p>\n\n\n\n b) <\/strong>S\u00fcre a\u015f\u0131m\u0131 iki ay\u0131 ge\u00e7mi\u015fse ve y\u00fck\u00fcml\u00fcs\u00fc olan ithalat\u00e7\u0131 firmalar\u0131n DK1 rapor d\u00fczenletmemi\u015fse<\/u><\/strong> ; Ticaret Bakanl\u0131\u011f\u0131n verece\u011fi s\u00fcre zarf\u0131nda , s\u00f6z konusu e\u015fyalar i\u00e7in tar\u0131m uygunluk yaz\u0131s\u0131 al\u0131nmas\u0131 durumunda usuls\u00fczl\u00fck cezas\u0131 , e\u011fer tar\u0131m uygunluk yaz\u0131s\u0131 al\u0131nmazsa , beyan ayk\u0131r\u0131l\u0131ktan G<\/strong>\u00fcmr\u00fck <\/strong>K<\/strong>anunun <\/strong>235\/1-c ye g\u00f6re e\u015fyan\u0131n fark g\u00fcmr\u00fck vergilerinin al\u0131nmas\u0131n\u0131n yan\u0131 s\u0131ra, g\u00fcmr\u00fcklenmi\u015f de\u011ferinin iki kat\u0131 idari para cezas\u0131 h\u00fckm\u00fc uygulan\u0131r. <\/strong>Yukar\u0131daki hususlar dahilinde konuyu anla\u015fmal\u0131\u015f oldu\u011funuz YGM\u2019 ler de\u011ferlendirmeniz gerekmektedir<\/strong><\/p>\n\n\n\n