{"id":4177,"date":"2026-10-05T08:53:03","date_gmt":"2026-10-05T05:53:03","guid":{"rendered":"https:\/\/www.karengm.com\/?p=4177"},"modified":"2026-10-05T09:08:48","modified_gmt":"2026-10-05T06:08:48","slug":"uts-kaydi-olan-urunlerde-kdv-orani-muafiyeti","status":"publish","type":"post","link":"https:\/\/www.karengm.com\/?p=4177","title":{"rendered":"\u00dcTS kayd\u0131 olan \u00fcr\u00fcnlerde KDV oran\u0131 muafiyeti"},"content":{"rendered":"\n<p class=\"has-medium-font-size\" style=\"font-style:normal;font-weight:700\">\u00dcTS kayd\u0131 olan \u00fcr\u00fcnlerde ithalat a\u015famas\u0131ndan %10 KDV muafiyeti al\u0131nmamas\u0131 gereken \u00fcr\u00fcnler !<\/p>\n\n\n\n<p>T\u0130TCK taraf\u0131ndan yay\u0131mlanan 30.10.2023 tarihli \u201cTCOKKA &#8211; T\u0131bbi Cihaz Y\u00f6netmelikleri Kapsam\u0131nda De\u011ferlendirilmeyen \u00dcr\u00fcnler Hakk\u0131nda Duyuru\u201d ile ithalat a\u015famas\u0131nda \u00dcTS kayd\u0131 olsa dahi kdv oran\u0131 %10 olmamas\u0131 gereken \u00fcr\u00fcnler listelenmi\u015fti. Ancak bu listede ad\u0131 ge\u00e7en baz\u0131 \u00fcr\u00fcnler i\u00e7in \u00a0Avrupa Komisyonunda d\u00fczenli aral\u0131klara yay\u0131nlanan &#8221; T\u0131bbi cihazlara ili\u015fkin (AB) 2017\/745 say\u0131l\u0131 T\u00fcz\u00fck ve in vitro tan\u0131 ama\u00e7l\u0131 t\u0131bbi cihazlara ili\u015fkin (AB) 2017\/746 say\u0131l\u0131 T\u00fcz\u00fck kapsam\u0131ndaki t\u0131bbi cihazlara ili\u015fkin s\u0131n\u0131fland\u0131rma ve s\u0131n\u0131r \u00fcr\u00fcnler hakk\u0131nda k\u0131lavuzun&#8221; ile baz\u0131 \u00fcr\u00fcnlerin bu listeden \u00e7\u0131kar\u0131lmas\u0131 gerekti\u011fi ve listenin revize edilmesine ihtiya\u00e7 duyulmaya ba\u015flanm\u0131\u015ft\u0131r. Bu do\u011frultuda, \u00f6zellikle muayene odalar\u0131nda hastalar\u0131n yatt\u0131\u011f\u0131 masalar\u0131\/sedyeleri \u00f6rterek, ortak y\u00fczeylerle temas yoluyla hastadan hastaya bula\u015fabilen enfeksiyon etkenlerinin yay\u0131lmas\u0131n\u0131 \u00f6nlemek amac\u0131yla piyasaya s\u00fcr\u00fclen t\u0131bbi muayene masas\u0131\/sedye \u00f6rt\u00fclerinin, \u00f6rt\u00fcn\u00fcn yap\u0131s\u0131na ve se\u00e7ilen malzemelere ba\u011fl\u0131 olmaks\u0131z\u0131n,<strong> t\u0131bbi cihaz olarak de\u011ferlendirilebilece\u011fi <\/strong>m\u00fctalaa edilmi\u015ftir. ( <a href=\"https:\/\/www.titck.gov.tr\/duyuru\/tibbi-cihaz-yonetmelikleri-kapsaminda-degerlendirilmeyen-urunler-08012026130803\" data-type=\"link\" data-id=\"https:\/\/www.titck.gov.tr\/duyuru\/tibbi-cihaz-yonetmelikleri-kapsaminda-degerlendirilmeyen-urunler-08012026130803\" target=\"_blank\" rel=\"noreferrer noopener\">T\u0130TCK resmi sitesi<\/a> )<\/p>\n\n\n\n<p>Her ne kadar g\u00fcn\u00fcn \u015fartlar\u0131na ve yorumlamalar\u0131na g\u00f6re bu \u00fcr\u00fcnlerin t\u0131bbi cihaz kapsam\u0131nda olup olmad\u0131\u011f\u0131 tart\u0131\u015f\u0131lsada mevzuat gere\u011fi yap\u0131lan duyuru dikkate al\u0131narak uygulama yap\u0131l\u0131r.( Ki\u015fisel yorumumdur: Tebli\u011f ve y\u00f6netmelikler her zaman hukuki s\u0131ralamalarda i\u00e7 i\u015ftihatlardan \u00fcst\u00fcn oldu\u011fu d\u00fc\u015f\u00fcn\u00fcl\u00fcrse, Y\u00f6netmeliklerde yap\u0131lan T\u0131bb\u0131 cihaz ve T\u0131bbi cihaz aksamlar\u0131 tan\u0131m\u0131 neredeyse listedeki b\u00fct\u00fcn \u00fcr\u00fcnleri kapsar. Tan\u0131m\u0131 t\u0131bbi cihaz yada aksam olsada uygulamada t\u0131bbi cihaz olmad\u0131\u011f\u0131 var say\u0131lan \u00fcr\u00fcnlerin i\u015flemleri mant\u0131k karma\u015fas\u0131na sebep olur. ) <\/p>\n\n\n\n<p style=\"font-style:normal;font-weight:700\">2023 y\u0131l\u0131ndaki duyuru yay\u0131nlanan liste ve bu listed kapsam\u0131nda ithalat a\u015famas\u0131nda \u00dcTS kay\u0131tlar\u0131 olsa dahi KDV %10 muafiyet kullan\u0131larak ithal edilmemesi gereken \u00fcr\u00fcnler:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sa\u011fl\u0131k hizmet sunucular\u0131nda kullan\u0131lsa dahi b\u00fcro ve mefru\u015fat malzemeleri (Koltuk, dolap, yatak koruyucu alez, \u00e7ar\u015faf vb.), <\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hasta ve bebek kol bantlar\u0131, <\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Muayene paravanlar\u0131 veya perdeleri, radyasyon koruyucu paravanlar, eskabolar, <\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130la\u00e7 ya da t\u0131bbi cihazlar\u0131n ta\u015f\u0131nmas\u0131, korunmas\u0131 amac\u0131yla piyasaya arz edilen ta\u015f\u0131ma arabalar\u0131, acil m\u00fcdahale arabalar\u0131, saklama dolaplar\u0131 (kan saklama dolab\u0131 hari\u00e7), <\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u0131bbi cihazlar\u0131n temizli\u011fi, sterilizasyonu veya dezenfeksiyonu amac\u0131yla piyasaya arz edilmeyen el-v\u00fccut veya yer y\u00fczey dezenfektanlar\u0131, deterjanlar, <\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sterilizasyon i\u015flemini do\u011frudan etkilemeyen maruziyet band\u0131, bowie dick testi, kimyasal indikat\u00f6rler ve biyolojik indikat\u00f6rler, sterilizasyon m\u00fch\u00fcr ve g\u00fcvenlik etiketleri ile sterilizasyon \u00f6rt\u00fcleri (dokuma olanlar),<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ortam havas\u0131n\u0131 temizleyen filtre eden veya aromatize eden klima, hava ak\u0131m kabini, aseptiz\u00f6rler, <\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ceset torbalar\u0131, morg \u00fcniteleri, otopsi \u00fcr\u00fcnleri, <\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Deri ve mukoza koterizasyonu amac\u0131yla veya kanama durdurucu olarak piyasaya arz edilen g\u00fcm\u00fc\u015f nitrat i\u00e7erikli \u00fcr\u00fcnler, <\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Enjeksiyon b\u00f6lgesinin temizlenmesi ve b\u00f6lgedeki biyolojik y\u00fck\u00fcn uzakla\u015ft\u0131r\u0131lmas\u0131 amac\u0131yla kullan\u0131lan mendiller,<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Di\u015f beyazlatma \u00fcr\u00fcnleri ( macun, pasta, jel, \u0131\u015f\u0131nl\u0131 cihaz vb.),<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>G\u00fcne\u015f kremleri, <\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Menstrual kaplar (Adet kan\u0131 toplama kab\u0131), <\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kemoterapi ila\u00e7 haz\u0131rlama \u00fcniteleri,<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130la\u00e7, t\u0131bbi cihaz, kozmetik \u00fcr\u00fcn veya biyosidal \u00fcr\u00fcn imalat\u0131nda kullan\u0131lan cihazlar (distile su cihazlar\u0131, kar\u0131\u015ft\u0131r\u0131c\u0131lar, ila\u00e7 terkiple\u015ftiricileri vb.), <\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ki\u015fisel kullan\u0131ma veya korunmaya y\u00f6nelik imal edilen maske, eldiven, i\u015f elbisesi, tulum vb. \u00fcr\u00fcnler,<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kullan\u0131m amac\u0131n\u0131 ger\u00e7ekle\u015ftirmek veya desteklemek amac\u0131yla, ya\u015fayan mikro organizmalar, bakteriler, mantarlar veya vir\u00fcsler d\u00e2hil canl\u0131 biyolojik materyal ya da canl\u0131 organizmalar i\u00e7eren veya bunlardan olu\u015fan \u00fcr\u00fcnler (probiyotik vb.), <\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130nsan v\u00fccudunun d\u0131\u015f k\u0131s\u0131mlar\u0131na; epiderma, t\u0131rnaklar, k\u0131llar, sa\u00e7lar, dudaklar ve d\u0131\u015f genital organlara veya di\u015fler ile a\u011f\u0131z mukozas\u0131na uygulanmak \u00fczere haz\u0131rlanm\u0131\u015f, tek veya temel amac\u0131 bu k\u0131s\u0131mlar\u0131 temizlemek, koku vermek, iyi durumda tutmak veya v\u00fccut kokular\u0131n\u0131 d\u00fczeltmek \u00fczere genel temizlik ama\u00e7l\u0131 piyasaya arz edilen \u00fcr\u00fcnler ile kozmetik \u00fcr\u00fcn emdirilmi\u015f temizleyici mendiller, keseler, boneler, swablar, \u00e7ubuklar vb., <\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Olu\u015fmu\u015f deri hasar\u0131n\u0131n (bas\u0131 yaras\u0131, \u00fclserasyon vb) tedavisinde epidelizasyon, gran\u00fclasyon ve h\u00fccre yenilenmesi gibi endikasyonlar \u00f6ng\u00f6r\u00fclerek piyasaya arz edilen ve farmakolojik, metabolik veya immunolojik yollarla etki g\u00f6steren \u00fcr\u00fcnler, <\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Herhangi bir sa\u011fl\u0131k endikasyonu belirtilmeden genel kullan\u0131m ama\u00e7l\u0131 olarak \u00fcretilen kusma torbalar\u0131, <\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Adli ya da idari faaliyetler kapsam\u0131nda ba\u011f\u0131ml\u0131l\u0131k yapan maddelerin tespitine y\u00f6nelik piyasaya arz edilen alkolmetre, uyu\u015fturucu tespit kitleri vb. \u00fcr\u00fcnler, <\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130malat\u00e7\u0131lar\u0131 taraf\u0131ndan spesifik olarak in-vitro tan\u0131sal incelemeye y\u00f6nelik kullan\u0131lmas\u0131 ama\u00e7lanmayan; genel laboratuvar kullan\u0131m\u0131na y\u00f6nelik \u00fcr\u00fcnler (mikroskoplar, lamlameller, pipet-pipet u\u00e7lar\u0131 vb.), <\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130n-vitro olarak kullan\u0131lmas\u0131na ra\u011fmen bir te\u015fhis veya tedavinin par\u00e7as\u0131 olarak kullan\u0131m\u0131 \u00f6ng\u00f6r\u00fclmeyen, sadece ara\u015ft\u0131rma ama\u00e7l\u0131 (RUO) piyasaya arz edilen \u00fcr\u00fcnler, <\/li>\n\n\n\n<li><\/li>\n<\/ul>\n\n\n\n<p>T\u0131bbi Cihaz Y\u00f6netmelikleri kapsam\u0131nda de\u011ferlendirilmemekte olup bu \u00fcr\u00fcnlerin t\u0131bbi cihaz olarak piyasaya arz edilmemesi gerekmektedir. Bu minvalde yukar\u0131da bahsi ge\u00e7en \u00fcr\u00fcnlerin \u00dcTS kay\u0131t bildirimlerinin yap\u0131lmamas\u0131 gerekmektedir. <\/p>\n\n\n\n<p><strong>Bu \u00fcr\u00fcnlerin \u00dcTS kay\u0131tlar\u0131n\u0131n yap\u0131larak KDV %10 muafiyeti ile ithal edilmeleri ilgili firmalar\u0131n sorumlulu\u011fundad\u0131r.<\/strong><\/p>\n\n\n\n<p style=\"font-style:normal;font-weight:700\"><a href=\"https:\/\/titck.gov.tr\/storage\/Archive\/2026\/announcement\/Ek1TCOKKATbbiCihazYnetmelikleriKapsamndaDeerlendirilmeyenrnlerV.2_cee48478-e795-498d-b4a3-4ed2a86dfeb8.pdf\" data-type=\"link\" data-id=\"https:\/\/titck.gov.tr\/storage\/Archive\/2026\/announcement\/Ek1TCOKKATbbiCihazYnetmelikleriKapsamndaDeerlendirilmeyenrnlerV.2_cee48478-e795-498d-b4a3-4ed2a86dfeb8.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Listenin resmi site \u00fczerinden indirme <\/a><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00dcTS kayd\u0131 olan \u00fcr\u00fcnlerde ithalat a\u015famas\u0131ndan %10 KDV muafiyeti al\u0131nmamas\u0131 gereken \u00fcr\u00fcnler ! T\u0130TCK taraf\u0131ndan yay\u0131mlanan 30.10.2023 tarihli \u201cTCOKKA &#8211; T\u0131bbi Cihaz Y\u00f6netmelikleri Kapsam\u0131nda De\u011ferlendirilmeyen \u00dcr\u00fcnler Hakk\u0131nda Duyuru\u201d ile ithalat a\u015famas\u0131nda \u00dcTS kayd\u0131 olsa dahi kdv oran\u0131 %10 olmamas\u0131 gereken \u00fcr\u00fcnler listelenmi\u015fti. Ancak bu listede ad\u0131 ge\u00e7en baz\u0131 \u00fcr\u00fcnler i\u00e7in \u00a0Avrupa Komisyonunda d\u00fczenli aral\u0131klara yay\u0131nlanan [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2515,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42,64],"tags":[65,122,121],"class_list":["post-4177","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-faydali-bilgiler","category-mevzuat","tag-kdv","tag-kdv-muafiyeti","tag-uts"],"_links":{"self":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/4177"}],"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=4177"}],"version-history":[{"count":4,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/4177\/revisions"}],"predecessor-version":[{"id":4183,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/posts\/4177\/revisions\/4183"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=\/wp\/v2\/media\/2515"}],"wp:attachment":[{"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.karengm.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}